2024 (7) TMI 1500

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....e by an order of the State Government on 23/02/2001 to facilitate collection, storage, processing and disposal of specified forest produce within the periphery of the State of Chhattisgarh and the society was entitled for a commission of Rs. 1/- per annum for the aforesaid services rendered by it as an agent of the State Government of Chhattisgarh. The appellant came into existence for the reason that the State Government while collecting the forest produce through private contractors found that the forest dwellers were not being fully paid and the benefit is not being passed. In view of such background, the role of the assessee was to act as an agency to facilitate collection, storage, processing and disposal of specified forest produce an....

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....r after affording adequate opportunities to the assessee. 3. When the appeal was filed against such order, the Income Tax Appellate Tribunal, Raipur Bench, Raipur (hereinafter 'the ITAT') by its order dated 09/05/2024 maintained the order on the ground that certain documents were sought from the assessee and having not been produced, there was no other option except to pass the order. 4. The submission is made that the entire show-cause notice was replied in detail and minimum it is expected that while exercising such quasi judicial power, the authority herein i.e. the Pr. CIT was required to look into it and the reply filed along with the documents wherein everything was explained, but in a cryptic manner the order has been passed an....