आयकर अपीलीय अिधकरण रायपुर (cid:586)ायपीठ रायपुर , , IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR (cid:373)ी रिवश सूद, (cid:586)ाियक सद(cid:735) एवं (cid:373)ी अ(cid:348)ण खोड़िपया लेखा सद(cid:735) के सम(cid:407) । , BEFORE SHRI RAVISH SOOD, JM & SHRI ARUN KHODPIA, AM आयकर अपील सं / ITA No: 5/RPR/2023 .

(िनधा१रण वष१ Assessment Year: 2019-20)

M/s Varsha Construction, V The Assistant Commissioner of Income Second Floor-25, 26, Millenium Plaza, s Tax, Circle-1(1), Central Revenue Raipur-492 001, Chhattisgarh Building, Civil Lines, Raipur, C.G..

PAN: AAEFV 8399 M (अपीलाथ५/Appellant) . (ঋ(cid:529)थ५ / Respondent)

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िनधा१ौरती की ओर से /Assessee by : Mr. Sakshi Gopal Aggarwal, CA राज(cid:738) की ओर से /Revenue by : Smt. Tarannum Verma, Sr. DR सुनवाई की तारीख / Date of Hearing : 21.01.2025 घोषणा की तारीख/ Date of Pronouncement : 22.01.2025 आदेश / O R D E R PER ARUN KHODPIA, AM:

The captioned appeal filed by the assessee against the order of the Commissioner of Income Tax (Appeals), Income Tax Department, National Faceless Appeal Centre, Delhi, dated 10.11.2022, decided against the appeal of the assessee filed against the intimation u/s.143(1) of the Income Tax Act, 1961 (in short “the