आयकर अपील(cid:547)य अ(cid:876)धकरण Ûयायपीठ “एक-सदèय” मामला रायपरु म(cid:581)

IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH “SMC”, RAIPUR (cid:302)ी पाथ (cid:91) सारथी चौधर(cid:547), Ûया(cid:467)यक सदèय के सम¢

BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER आयकर अपील स.ं /ITA No.240/RPR/2024 (cid:467)नधा(cid:91)रण वष (cid:91) /Assessment Year : 2017-18 Manoj Kumar Jain (HUF)

Aapapura, Bhoipara, Durg (C.G.)-491 001 PAN: AALHM0106J .......अपीलाथ(cid:568) / Appellant बनाम / V/s.

The Income Tax Officer-2(2), Bhilai (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 : 13.10.2025 घोषणा क(cid:551) तार(cid:547)ख / Date of Pronouncement : 14.10.2025 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.61 of 2025, dated 07.04.2025 wherein, the Hon’ble High Court has held and observed as follows:

“15. Coming to the facts of the present case, in light of the parameters laid down by their Lordships of the Supreme Court and also keeping in view the order passed by this Court in Shrivastav