M/S Varsha Construction vs Assistant Commissioner Of Income Tax ...
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Chattisgarh High Court

M/S Varsha Construction vs Assistant Commissioner Of Income Tax ... on 2 September, 2025

                                        1/2                      Digitally signed
                                                                 by SHUBHAM
                                                   SHUBHAM     SINGH
                                                   SINGH       RAGHUVANSHI
                                                   RAGHUVANSHI
                                                                 Date: 2025.09.03
                                                                 11:19:55 +0530




       HIGH COURT OF CHHATTISGARH AT BILASPUR

                              TAXC No. 133 of 2025

  M/S VARSHA CONSTRUCTION versus ASSISTANT COMMISSIONER OF
                          INCOME TAX CIRCLE - 1(1)

                                     Order Sheet



02/09/2025          Mr. Nikhlesh Begani and Mr. Apurv Goyal, Advocates
             for the Appellant.

                    Mr.       Amit    Chaudhari     and    Mr.     Ajay        Kumrani,
             Advocates for the Respondent.

Heard.

This appeal is admitted on the following substantial question of law:

1. Whether the CIT (appeals) and the Income Tax Appellate Tribunal are justified in dismissing the appeals holding that the Assessing Officer has rightly processed the return of the appellant herein under Section 143(1)(a) of the Act ignoring the fact that in light of conflicting judgments on the issue of due date the Assessing Officer was required to resort to the provisions contained in Section 143(3)/Section 147 of the Act, by recording a finding which is perverse to the record?

Let a notice be issued to the Respondent.

Mr. Chaudhari, Advocate excepts notice on behalf of

the Respondent, hence issuance of notice to the Respondent stands dispensed with.

As prayed by learned Counsel for the Respondent, 4 weeks' time is granted to file reply.

List after four weeks.

Filing of paper-book is exempted.

                    Sd/-                                 Sd/-

          (Sanjay K. Agrawal)             (Sanjay Kumar Jaiswal)
                  Judge                             Judge
Shubham