The Pr. Commissioner Of Income Tax vs Chhattisgarh State Beverages … on 23 June, 2025

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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