Chattisgarh High Court
The Pr. Commissioner Of Income Tax vs Chhattisgarh State Beverages … on 23 June, 2025
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HIGH COURT OF CHHATTISGARH AT BILASPUR
TAXC No. 114 of 2023
THE PR. COMMISSIONER OF INCOME TAX, versus CHHATTISGARH STATE
BEVERAGES CORPORATION LIMITED,
Order Sheet
23/06/2025 Mr. Ajay Kumrani, Counsel for the appellant.
Default(s) pointed out by the Registry is ignored.
Heard on admission and on formulation of
substantial questions of law.
This Appeal preferred under Section 260A of the
Income Tax Act is admitted for hearing on the following
substantial questions of law:-
SHYNA DN:
Digitally signed
by SHYNA AJAY
cn=SHYNA
AJAY,
1. Whether on law and in the facts and
AJAY o=PERSONAL,
st=Chhattisgarh,
c=IN
circumstances of the case, the ITAT was
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justified in setting-aside the order passed by
the PCIT under Section 263 of the Income Tax
Act, 1961 and restoring the order passed by
the AO under Section 143(1) of the Income Tax
Act, 1961?
2. Whether, on the facts and in the circumstances
of the case, the Income-tax Appellate Tribunal
is justified in setting aside the impugned order
under Section 263, on the ground that the
intimation under Section 143(1) is not an order
revisable under Section 263 of the Income-tax
Act ?
Issue notice to the respondent on payment of PF
along with a copy of this order, within 7 days.
Filing of the paper book is dispensed with.
List this matter for final hearing in the week
commencing 21.7.2025.
Sd/- Sd/-
(Sanjay K. Agrawal) (Deepak Kumar Tiwari)
Judge Judge
Shyna
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