Chattisgarh High Court
Pr. Commissioner Of Income Tax-1 vs M/S Mahavir Ashok Enterprises Pvt. Ltd on 2 February, 2023
1
HIGH COURT OF CHHATTISGARH, BILASPUR
Order Sheet
TAXC No. 40 of 2022
Pr. Commissioner of Income Tax-1, Versus M/s Mahavir Ashok Enterprises Pvt.
Ltd.
02/02/2023 Heard Ms. Naushina Afrin Ali, learned counsel for the applicant.
This is an appeal filed under Section 260 A of the Income Tax Act,
1961, against an order dated 29.09.2021 passed by the learned
Income Tax Appellate Tribunal, Raipur in ITA No. 46/RPR/2021.
This appeal is admitted on the following substantial question of
law:
"Whether the learned Tribunal was correct in holding in
the attending facts and circumstances of the case that
there was no tangible material before the revisional
authority for directing the Assessing Officer to make
inquiries with regard to applicability of Sections 69 and
115BBE of the Income Tax Act, 1961 in connection with
unexplained investment of Rs.2,25,75,951/-?"
2
Issue notice, returnable in three months.
Steps on respondent by registered post with A/D.
Sd/- Sd/-
(Arup Kumar Goswami) (Rajani Dubey)
Chief Justice Judge
Hem