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 सं./ITA No.95/RPR/2026 (cid:467)नधा(cid:91)रण वष (cid:91) /Assessment Year : 2016-17 G.T Reality Private Limited

23, G.T. Shopping Plaza, Avanti Bai Chowk, Kapa, Raipur (C.G.)-492 007 PAN: AADCG9139N .......अपीलाथ(cid:568) / Appellant बनाम / V/s.

The Deputy Commissioner of Income Tax, Central Circle-1(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 : 25.02.2026 घोषणा क(cid:551) तार(cid:547)ख / Date of Pronouncement : 25.02.2026 आदेश / ORDER PER PARTHA SARATHI CHAUDHURY, JM The present appeal preferred by the assessee emanates from the order of the Ld.CIT(Appeals)/NFAC, dated 15.12.2025 for the assessment year 2016-17 as per the grounds of appeal on record.

2. In this case, the assessee has raised both legal grounds as well as grounds on merits. The Ld. Counsel for the assessee submitte