आयकर अपील(cid:547)य अ(cid:876)धकरण Ûयायपीठ रायपुर म(cid:581)।

IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.241/RPR/2024 (cid:467)नधा(cid:91)रण वष (cid:91) / Assessment Year : 2017-18 M/s. Raipur Realty Pvt. Ltd.

E-76, G.K. Chambers, Sector-2, Devendra Nagar, Raipur (C.G.)

PAN: AAHCR0621C ........अपीलाथ(cid:568) / Appellant बनाम / V/s.

The Income Tax Officer Ward-3(1), Raipur (C.G.) ……(cid:292)×यथ(cid:568) / Respondent Assessee by : Shri Ravi Agrawal, CA Revenue by : Dr. Priyanka Patel, Sr. DR सुनवाई क(cid:551) तार(cid:547)ख / Date of Hearing : 08.10.2025 घोषणा क(cid:551) तार(cid:547)ख / Date of Pronouncement : 08.10.2025 आदेश / ORDER PER PARTHA SARATHI CHAUDHURY, JM:

This is a remand matter from the Hon’ble Jurisdictional High Court vide order passed in TAXC No.228 of 2024, dated 05.05.2025 in the case of Raipur Reality Private Limited Vs. ITO, Ward-3(1), Raipur.

2. The brief facts in this case are that the assessee is engaged in the real estate business and had filed return for A.Y 2017-18 on 30.10.2017 declaring taxable income at NIL. During the year under