Shasun Chemicals & Drugs Ltd. v. Commissioner of Income Tax II, Chennai

243 Taxmann 47Reported decision2016#12479 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 350,364 Indian tax judgments — from 2023 to 2023.

Issues it is cited on

section 2(19aa)section 209section 210section 211resulting companysection 43(6)section 80hsection 32(1)(ii)section 43(1)demergersection 57(iii)section 80hhc

Judgments citing Shasun Chemicals & Drugs Ltd. v. Commissioner of Income Tax II, Chennai

Deputy Commissioner of Income Tax, Circle-1(1), Raipur vs. Chhattisgarh State Power Distribution Company Ltd., Raipur

In the result ground 2 of the CO

ITA 188/RPR/2023[2018-19]Status: DisposedITAT Raipur14 Dec 2023AY 2018-19

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकरअपीलसं./Ita No.181/Rpr/2023 (Ay-2010-2011) आयकरअपीलसं./Ita No. 182/Rpr/2023 (Ay:2011-2012) आयकरअपीलसं. /Ita No. 183/Rpr/2023(Ay: 2012-2013) आयकरअपीलसं. /Ita No. 184/Rpr/2023(Ay: 2013-2014) आयकरअपीलसं./Ita No. 185/Rpr/2023(Ay: 2014-2015) आयकरअपीलसं./Ita No. 186/Rpr/2023(Ay: 2015-2016) आयकरअपीलसं./Ita No. 187/Rpr/2023(Ay: 2017-2018) आयकरअपीलसं. /Ita No. 188/Rpr/2023(Ay: 2018-2019) Deputy Commissioner Of Income Tax, V Chhattisgarh State Power Distribution Circle-1(1), Raipur S Company Limited, Aayakar Bhawan, Civil Lines, Raipur Vidhyut Seva Bhawan, Daganiya, Raipur Pan: Aadcc6047K & Cross Objection No. 10/Rpr/2023 (2011-12) Cross Objection No. 11/Rpr/2023 (2012-13) Cross Objection No. 12/Rpr/2023 (2014-15) Cross Objection No. 13/Rpr/2023 (2015-16) Cross Objection No. 14/Rpr/2023 (2018-19) Chhattisgarh State Power Distribution V Deputy Commissioner Of Income Tax, Company Limited, Circle-1(1), Raipur S Vidhyut Seva Bhawan, Aayakar Bhawan, Civil Lines, Raipur Daganiya, Raipur Pan: Aadcc6047K (अपीलाथ"/Applicant) (""यथ" / Respondent) : िनधा"रतीक"ओरसे /Assessee By : Shri Praveen Khandelwal & Praveen Goyal, Ca'S राज"वक"ओरसे /Revenue By : Shri Debashish Lahiri, Cit-Dr सुनवाईक"तार"ख/ Date Of Hearing : 24.11.2023 घोषणाक"तार"ख/Date Of Pronouncement : 14.12.2023

For Appellant: Shri Praveen Khandelwal & PraveenFor Respondent: Shri Debashish Lahiri, CIT-DR
Section 143(2)

…आयकरअपीलीयअिधकरण, रायपुर "यायपीठ,रायपुर IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR "ीर"वशसूद, "याियक सद"य एवं "ीअ"ण खोड़"पया, लेखा सद"यकेसम" । BEFORE SHRI RAVISH SOOD, JM & SHRI ARUN KHODPIA, AM आयकरअपीलसं./ITA No.181/RPR/2023 (AY-2010-2011) आयकरअपीलसं./ITA No. 182/RPR/2023 (AY:2011-2012) आयकरअपीलसं. /ITA No. 183/RPR/2023(AY: 2012-2013) आयकरअपीलसं. /ITA No. 184/RPR/2023(AY: 2013-2014) आयकरअपीलसं./ITA No. 185/RPR/2023(AY: 2014-2015) आयकरअपीलसं./ITA No. 186/RPR/2023(AY: 2015-2016) आयकरअपीलसं./ITA No. 187/RPR/2023(AY: 2017-2018) आयकरअपीलसं. /ITA No. 188/RPR/2023(AY: 2018-2019) Deputy Commissioner of In…

Deputy Commissioner of Income Tax, Circle-1(1), Raipur vs. Chhattisgarh State Power Distribution Company Ltd., Raipur

In the result ground 2 of the CO

ITA 187/RPR/2023[2017-18]Status: DisposedITAT Raipur14 Dec 2023AY 2017-18

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकरअपीलसं./Ita No.181/Rpr/2023 (Ay-2010-2011) आयकरअपीलसं./Ita No. 182/Rpr/2023 (Ay:2011-2012) आयकरअपीलसं. /Ita No. 183/Rpr/2023(Ay: 2012-2013) आयकरअपीलसं. /Ita No. 184/Rpr/2023(Ay: 2013-2014) आयकरअपीलसं./Ita No. 185/Rpr/2023(Ay: 2014-2015) आयकरअपीलसं./Ita No. 186/Rpr/2023(Ay: 2015-2016) आयकरअपीलसं./Ita No. 187/Rpr/2023(Ay: 2017-2018) आयकरअपीलसं. /Ita No. 188/Rpr/2023(Ay: 2018-2019) Deputy Commissioner Of Income Tax, V Chhattisgarh State Power Distribution Circle-1(1), Raipur S Company Limited, Aayakar Bhawan, Civil Lines, Raipur Vidhyut Seva Bhawan, Daganiya, Raipur Pan: Aadcc6047K & Cross Objection No. 10/Rpr/2023 (2011-12) Cross Objection No. 11/Rpr/2023 (2012-13) Cross Objection No. 12/Rpr/2023 (2014-15) Cross Objection No. 13/Rpr/2023 (2015-16) Cross Objection No. 14/Rpr/2023 (2018-19) Chhattisgarh State Power Distribution V Deputy Commissioner Of Income Tax, Company Limited, Circle-1(1), Raipur S Vidhyut Seva Bhawan, Aayakar Bhawan, Civil Lines, Raipur Daganiya, Raipur Pan: Aadcc6047K (अपीलाथ"/Applicant) (""यथ" / Respondent) : िनधा"रतीक"ओरसे /Assessee By : Shri Praveen Khandelwal & Praveen Goyal, Ca'S राज"वक"ओरसे /Revenue By : Shri Debashish Lahiri, Cit-Dr सुनवाईक"तार"ख/ Date Of Hearing : 24.11.2023 घोषणाक"तार"ख/Date Of Pronouncement : 14.12.2023

For Appellant: Shri Praveen Khandelwal & PraveenFor Respondent: Shri Debashish Lahiri, CIT-DR
Section 143(2)

…आयकरअपीलीयअिधकरण, रायपुर "यायपीठ,रायपुर IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR "ीर"वशसूद, "याियक सद"य एवं "ीअ"ण खोड़"पया, लेखा सद"यकेसम" । BEFORE SHRI RAVISH SOOD, JM & SHRI ARUN KHODPIA, AM आयकरअपीलसं./ITA No.181/RPR/2023 (AY-2010-2011) आयकरअपीलसं./ITA No. 182/RPR/2023 (AY:2011-2012) आयकरअपीलसं. /ITA No. 183/RPR/2023(AY: 2012-2013) आयकरअपीलसं. /ITA No. 184/RPR/2023(AY: 2013-2014) आयकरअपीलसं./ITA No. 185/RPR/2023(AY: 2014-2015) आयकरअपीलसं./ITA No. 186/RPR/2023(AY: 2015-2016) आयकरअपीलसं./ITA No. 187/RPR/2023(AY: 2017-2018) आयकरअपीलसं. /ITA No. 188/RPR/2023(AY: 2018-2019) Deputy Commissioner of In…

Deputy Commissioner of Income Tax, Circle-1(1), Raipur vs. Chhattisgarh State Power Distribution Company Ltd., Raipur

In the result ground 2 of the CO

ITA 186/RPR/2023[2015-16]Status: DisposedITAT Raipur14 Dec 2023AY 2015-16

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकरअपीलसं./Ita No.181/Rpr/2023 (Ay-2010-2011) आयकरअपीलसं./Ita No. 182/Rpr/2023 (Ay:2011-2012) आयकरअपीलसं. /Ita No. 183/Rpr/2023(Ay: 2012-2013) आयकरअपीलसं. /Ita No. 184/Rpr/2023(Ay: 2013-2014) आयकरअपीलसं./Ita No. 185/Rpr/2023(Ay: 2014-2015) आयकरअपीलसं./Ita No. 186/Rpr/2023(Ay: 2015-2016) आयकरअपीलसं./Ita No. 187/Rpr/2023(Ay: 2017-2018) आयकरअपीलसं. /Ita No. 188/Rpr/2023(Ay: 2018-2019) Deputy Commissioner Of Income Tax, V Chhattisgarh State Power Distribution Circle-1(1), Raipur S Company Limited, Aayakar Bhawan, Civil Lines, Raipur Vidhyut Seva Bhawan, Daganiya, Raipur Pan: Aadcc6047K & Cross Objection No. 10/Rpr/2023 (2011-12) Cross Objection No. 11/Rpr/2023 (2012-13) Cross Objection No. 12/Rpr/2023 (2014-15) Cross Objection No. 13/Rpr/2023 (2015-16) Cross Objection No. 14/Rpr/2023 (2018-19) Chhattisgarh State Power Distribution V Deputy Commissioner Of Income Tax, Company Limited, Circle-1(1), Raipur S Vidhyut Seva Bhawan, Aayakar Bhawan, Civil Lines, Raipur Daganiya, Raipur Pan: Aadcc6047K (अपीलाथ"/Applicant) (""यथ" / Respondent) : िनधा"रतीक"ओरसे /Assessee By : Shri Praveen Khandelwal & Praveen Goyal, Ca'S राज"वक"ओरसे /Revenue By : Shri Debashish Lahiri, Cit-Dr सुनवाईक"तार"ख/ Date Of Hearing : 24.11.2023 घोषणाक"तार"ख/Date Of Pronouncement : 14.12.2023

For Appellant: Shri Praveen Khandelwal & PraveenFor Respondent: Shri Debashish Lahiri, CIT-DR
Section 143(2)

…आयकरअपीलीयअिधकरण, रायपुर "यायपीठ,रायपुर IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR "ीर"वशसूद, "याियक सद"य एवं "ीअ"ण खोड़"पया, लेखा सद"यकेसम" । BEFORE SHRI RAVISH SOOD, JM & SHRI ARUN KHODPIA, AM आयकरअपीलसं./ITA No.181/RPR/2023 (AY-2010-2011) आयकरअपीलसं./ITA No. 182/RPR/2023 (AY:2011-2012) आयकरअपीलसं. /ITA No. 183/RPR/2023(AY: 2012-2013) आयकरअपीलसं. /ITA No. 184/RPR/2023(AY: 2013-2014) आयकरअपीलसं./ITA No. 185/RPR/2023(AY: 2014-2015) आयकरअपीलसं./ITA No. 186/RPR/2023(AY: 2015-2016) आयकरअपीलसं./ITA No. 187/RPR/2023(AY: 2017-2018) आयकरअपीलसं. /ITA No. 188/RPR/2023(AY: 2018-2019) Deputy Commissioner of In…

Deputy Commissioner of Income Tax, Circle-1(1), Raipur vs. Chhattisgarh State Power Distribution Company Ltd., Raipur

In the result ground 2 of the CO

ITA 185/RPR/2023[2014-15]Status: DisposedITAT Raipur14 Dec 2023AY 2014-15

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकरअपीलसं./Ita No.181/Rpr/2023 (Ay-2010-2011) आयकरअपीलसं./Ita No. 182/Rpr/2023 (Ay:2011-2012) आयकरअपीलसं. /Ita No. 183/Rpr/2023(Ay: 2012-2013) आयकरअपीलसं. /Ita No. 184/Rpr/2023(Ay: 2013-2014) आयकरअपीलसं./Ita No. 185/Rpr/2023(Ay: 2014-2015) आयकरअपीलसं./Ita No. 186/Rpr/2023(Ay: 2015-2016) आयकरअपीलसं./Ita No. 187/Rpr/2023(Ay: 2017-2018) आयकरअपीलसं. /Ita No. 188/Rpr/2023(Ay: 2018-2019) Deputy Commissioner Of Income Tax, V Chhattisgarh State Power Distribution Circle-1(1), Raipur S Company Limited, Aayakar Bhawan, Civil Lines, Raipur Vidhyut Seva Bhawan, Daganiya, Raipur Pan: Aadcc6047K & Cross Objection No. 10/Rpr/2023 (2011-12) Cross Objection No. 11/Rpr/2023 (2012-13) Cross Objection No. 12/Rpr/2023 (2014-15) Cross Objection No. 13/Rpr/2023 (2015-16) Cross Objection No. 14/Rpr/2023 (2018-19) Chhattisgarh State Power Distribution V Deputy Commissioner Of Income Tax, Company Limited, Circle-1(1), Raipur S Vidhyut Seva Bhawan, Aayakar Bhawan, Civil Lines, Raipur Daganiya, Raipur Pan: Aadcc6047K (अपीलाथ"/Applicant) (""यथ" / Respondent) : िनधा"रतीक"ओरसे /Assessee By : Shri Praveen Khandelwal & Praveen Goyal, Ca'S राज"वक"ओरसे /Revenue By : Shri Debashish Lahiri, Cit-Dr सुनवाईक"तार"ख/ Date Of Hearing : 24.11.2023 घोषणाक"तार"ख/Date Of Pronouncement : 14.12.2023

For Appellant: Shri Praveen Khandelwal & PraveenFor Respondent: Shri Debashish Lahiri, CIT-DR
Section 143(2)

…आयकरअपीलीयअिधकरण, रायपुर "यायपीठ,रायपुर IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR "ीर"वशसूद, "याियक सद"य एवं "ीअ"ण खोड़"पया, लेखा सद"यकेसम" । BEFORE SHRI RAVISH SOOD, JM & SHRI ARUN KHODPIA, AM आयकरअपीलसं./ITA No.181/RPR/2023 (AY-2010-2011) आयकरअपीलसं./ITA No. 182/RPR/2023 (AY:2011-2012) आयकरअपीलसं. /ITA No. 183/RPR/2023(AY: 2012-2013) आयकरअपीलसं. /ITA No. 184/RPR/2023(AY: 2013-2014) आयकरअपीलसं./ITA No. 185/RPR/2023(AY: 2014-2015) आयकरअपीलसं./ITA No. 186/RPR/2023(AY: 2015-2016) आयकरअपीलसं./ITA No. 187/RPR/2023(AY: 2017-2018) आयकरअपीलसं. /ITA No. 188/RPR/2023(AY: 2018-2019) Deputy Commissioner of In…

Deputy Commissioner of Income Tax, Circle-1(1), Raipur vs. Chhattisgarh State Power Distribution Company Ltd., Raipur

In the result ground 2 of the CO

ITA 184/RPR/2023[2013-14]Status: DisposedITAT Raipur14 Dec 2023AY 2013-14

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकरअपीलसं./Ita No.181/Rpr/2023 (Ay-2010-2011) आयकरअपीलसं./Ita No. 182/Rpr/2023 (Ay:2011-2012) आयकरअपीलसं. /Ita No. 183/Rpr/2023(Ay: 2012-2013) आयकरअपीलसं. /Ita No. 184/Rpr/2023(Ay: 2013-2014) आयकरअपीलसं./Ita No. 185/Rpr/2023(Ay: 2014-2015) आयकरअपीलसं./Ita No. 186/Rpr/2023(Ay: 2015-2016) आयकरअपीलसं./Ita No. 187/Rpr/2023(Ay: 2017-2018) आयकरअपीलसं. /Ita No. 188/Rpr/2023(Ay: 2018-2019) Deputy Commissioner Of Income Tax, V Chhattisgarh State Power Distribution Circle-1(1), Raipur S Company Limited, Aayakar Bhawan, Civil Lines, Raipur Vidhyut Seva Bhawan, Daganiya, Raipur Pan: Aadcc6047K & Cross Objection No. 10/Rpr/2023 (2011-12) Cross Objection No. 11/Rpr/2023 (2012-13) Cross Objection No. 12/Rpr/2023 (2014-15) Cross Objection No. 13/Rpr/2023 (2015-16) Cross Objection No. 14/Rpr/2023 (2018-19) Chhattisgarh State Power Distribution V Deputy Commissioner Of Income Tax, Company Limited, Circle-1(1), Raipur S Vidhyut Seva Bhawan, Aayakar Bhawan, Civil Lines, Raipur Daganiya, Raipur Pan: Aadcc6047K (अपीलाथ"/Applicant) (""यथ" / Respondent) : िनधा"रतीक"ओरसे /Assessee By : Shri Praveen Khandelwal & Praveen Goyal, Ca'S राज"वक"ओरसे /Revenue By : Shri Debashish Lahiri, Cit-Dr सुनवाईक"तार"ख/ Date Of Hearing : 24.11.2023 घोषणाक"तार"ख/Date Of Pronouncement : 14.12.2023

For Appellant: Shri Praveen Khandelwal & PraveenFor Respondent: Shri Debashish Lahiri, CIT-DR
Section 143(2)

…आयकरअपीलीयअिधकरण, रायपुर "यायपीठ,रायपुर IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR "ीर"वशसूद, "याियक सद"य एवं "ीअ"ण खोड़"पया, लेखा सद"यकेसम" । BEFORE SHRI RAVISH SOOD, JM & SHRI ARUN KHODPIA, AM आयकरअपीलसं./ITA No.181/RPR/2023 (AY-2010-2011) आयकरअपीलसं./ITA No. 182/RPR/2023 (AY:2011-2012) आयकरअपीलसं. /ITA No. 183/RPR/2023(AY: 2012-2013) आयकरअपीलसं. /ITA No. 184/RPR/2023(AY: 2013-2014) आयकरअपीलसं./ITA No. 185/RPR/2023(AY: 2014-2015) आयकरअपीलसं./ITA No. 186/RPR/2023(AY: 2015-2016) आयकरअपीलसं./ITA No. 187/RPR/2023(AY: 2017-2018) आयकरअपीलसं. /ITA No. 188/RPR/2023(AY: 2018-2019) Deputy Commissioner of In…

Deputy Commissioner of Income Tax, Circle-1(1), Raipur vs. Chhattisgarh State Power Distribution Company Ltd., Raipur

In the result ground 2 of the CO

ITA 183/RPR/2023[2012-13]Status: DisposedITAT Raipur14 Dec 2023AY 2012-13

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकरअपीलसं./Ita No.181/Rpr/2023 (Ay-2010-2011) आयकरअपीलसं./Ita No. 182/Rpr/2023 (Ay:2011-2012) आयकरअपीलसं. /Ita No. 183/Rpr/2023(Ay: 2012-2013) आयकरअपीलसं. /Ita No. 184/Rpr/2023(Ay: 2013-2014) आयकरअपीलसं./Ita No. 185/Rpr/2023(Ay: 2014-2015) आयकरअपीलसं./Ita No. 186/Rpr/2023(Ay: 2015-2016) आयकरअपीलसं./Ita No. 187/Rpr/2023(Ay: 2017-2018) आयकरअपीलसं. /Ita No. 188/Rpr/2023(Ay: 2018-2019) Deputy Commissioner Of Income Tax, V Chhattisgarh State Power Distribution Circle-1(1), Raipur S Company Limited, Aayakar Bhawan, Civil Lines, Raipur Vidhyut Seva Bhawan, Daganiya, Raipur Pan: Aadcc6047K & Cross Objection No. 10/Rpr/2023 (2011-12) Cross Objection No. 11/Rpr/2023 (2012-13) Cross Objection No. 12/Rpr/2023 (2014-15) Cross Objection No. 13/Rpr/2023 (2015-16) Cross Objection No. 14/Rpr/2023 (2018-19) Chhattisgarh State Power Distribution V Deputy Commissioner Of Income Tax, Company Limited, Circle-1(1), Raipur S Vidhyut Seva Bhawan, Aayakar Bhawan, Civil Lines, Raipur Daganiya, Raipur Pan: Aadcc6047K (अपीलाथ"/Applicant) (""यथ" / Respondent) : िनधा"रतीक"ओरसे /Assessee By : Shri Praveen Khandelwal & Praveen Goyal, Ca'S राज"वक"ओरसे /Revenue By : Shri Debashish Lahiri, Cit-Dr सुनवाईक"तार"ख/ Date Of Hearing : 24.11.2023 घोषणाक"तार"ख/Date Of Pronouncement : 14.12.2023

For Appellant: Shri Praveen Khandelwal & PraveenFor Respondent: Shri Debashish Lahiri, CIT-DR
Section 143(2)

…आयकरअपीलीयअिधकरण, रायपुर "यायपीठ,रायपुर IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR "ीर"वशसूद, "याियक सद"य एवं "ीअ"ण खोड़"पया, लेखा सद"यकेसम" । BEFORE SHRI RAVISH SOOD, JM & SHRI ARUN KHODPIA, AM आयकरअपीलसं./ITA No.181/RPR/2023 (AY-2010-2011) आयकरअपीलसं./ITA No. 182/RPR/2023 (AY:2011-2012) आयकरअपीलसं. /ITA No. 183/RPR/2023(AY: 2012-2013) आयकरअपीलसं. /ITA No. 184/RPR/2023(AY: 2013-2014) आयकरअपीलसं./ITA No. 185/RPR/2023(AY: 2014-2015) आयकरअपीलसं./ITA No. 186/RPR/2023(AY: 2015-2016) आयकरअपीलसं./ITA No. 187/RPR/2023(AY: 2017-2018) आयकरअपीलसं. /ITA No. 188/RPR/2023(AY: 2018-2019) Deputy Commissioner of In…

Deputy Commissioner of Income Tax, Circle-1(1), Raipur vs. Chhattisgarh State Power Distribution Company Ltd., Raipur

In the result ground 2 of the CO

ITA 182/RPR/2023[2011-12]Status: DisposedITAT Raipur14 Dec 2023AY 2011-12

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकरअपीलसं./Ita No.181/Rpr/2023 (Ay-2010-2011) आयकरअपीलसं./Ita No. 182/Rpr/2023 (Ay:2011-2012) आयकरअपीलसं. /Ita No. 183/Rpr/2023(Ay: 2012-2013) आयकरअपीलसं. /Ita No. 184/Rpr/2023(Ay: 2013-2014) आयकरअपीलसं./Ita No. 185/Rpr/2023(Ay: 2014-2015) आयकरअपीलसं./Ita No. 186/Rpr/2023(Ay: 2015-2016) आयकरअपीलसं./Ita No. 187/Rpr/2023(Ay: 2017-2018) आयकरअपीलसं. /Ita No. 188/Rpr/2023(Ay: 2018-2019) Deputy Commissioner Of Income Tax, V Chhattisgarh State Power Distribution Circle-1(1), Raipur S Company Limited, Aayakar Bhawan, Civil Lines, Raipur Vidhyut Seva Bhawan, Daganiya, Raipur Pan: Aadcc6047K & Cross Objection No. 10/Rpr/2023 (2011-12) Cross Objection No. 11/Rpr/2023 (2012-13) Cross Objection No. 12/Rpr/2023 (2014-15) Cross Objection No. 13/Rpr/2023 (2015-16) Cross Objection No. 14/Rpr/2023 (2018-19) Chhattisgarh State Power Distribution V Deputy Commissioner Of Income Tax, Company Limited, Circle-1(1), Raipur S Vidhyut Seva Bhawan, Aayakar Bhawan, Civil Lines, Raipur Daganiya, Raipur Pan: Aadcc6047K (अपीलाथ"/Applicant) (""यथ" / Respondent) : िनधा"रतीक"ओरसे /Assessee By : Shri Praveen Khandelwal & Praveen Goyal, Ca'S राज"वक"ओरसे /Revenue By : Shri Debashish Lahiri, Cit-Dr सुनवाईक"तार"ख/ Date Of Hearing : 24.11.2023 घोषणाक"तार"ख/Date Of Pronouncement : 14.12.2023

For Appellant: Shri Praveen Khandelwal & PraveenFor Respondent: Shri Debashish Lahiri, CIT-DR
Section 143(2)

…आयकरअपीलीयअिधकरण, रायपुर "यायपीठ,रायपुर IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR "ीर"वशसूद, "याियक सद"य एवं "ीअ"ण खोड़"पया, लेखा सद"यकेसम" । BEFORE SHRI RAVISH SOOD, JM & SHRI ARUN KHODPIA, AM आयकरअपीलसं./ITA No.181/RPR/2023 (AY-2010-2011) आयकरअपीलसं./ITA No. 182/RPR/2023 (AY:2011-2012) आयकरअपीलसं. /ITA No. 183/RPR/2023(AY: 2012-2013) आयकरअपीलसं. /ITA No. 184/RPR/2023(AY: 2013-2014) आयकरअपीलसं./ITA No. 185/RPR/2023(AY: 2014-2015) आयकरअपीलसं./ITA No. 186/RPR/2023(AY: 2015-2016) आयकरअपीलसं./ITA No. 187/RPR/2023(AY: 2017-2018) आयकरअपीलसं. /ITA No. 188/RPR/2023(AY: 2018-2019) Deputy Commissioner of In…

Deputy Commissioner of Income Tax, Circle-1(1), Raipur vs. Chhattisgarh State Power Distribution Company Ltd., Raipur

In the result ground 2 of the CO

ITA 181/RPR/2023[2010-11]Status: DisposedITAT Raipur14 Dec 2023AY 2010-11

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकरअपीलसं./Ita No.181/Rpr/2023 (Ay-2010-2011) आयकरअपीलसं./Ita No. 182/Rpr/2023 (Ay:2011-2012) आयकरअपीलसं. /Ita No. 183/Rpr/2023(Ay: 2012-2013) आयकरअपीलसं. /Ita No. 184/Rpr/2023(Ay: 2013-2014) आयकरअपीलसं./Ita No. 185/Rpr/2023(Ay: 2014-2015) आयकरअपीलसं./Ita No. 186/Rpr/2023(Ay: 2015-2016) आयकरअपीलसं./Ita No. 187/Rpr/2023(Ay: 2017-2018) आयकरअपीलसं. /Ita No. 188/Rpr/2023(Ay: 2018-2019) Deputy Commissioner Of Income Tax, V Chhattisgarh State Power Distribution Circle-1(1), Raipur S Company Limited, Aayakar Bhawan, Civil Lines, Raipur Vidhyut Seva Bhawan, Daganiya, Raipur Pan: Aadcc6047K & Cross Objection No. 10/Rpr/2023 (2011-12) Cross Objection No. 11/Rpr/2023 (2012-13) Cross Objection No. 12/Rpr/2023 (2014-15) Cross Objection No. 13/Rpr/2023 (2015-16) Cross Objection No. 14/Rpr/2023 (2018-19) Chhattisgarh State Power Distribution V Deputy Commissioner Of Income Tax, Company Limited, Circle-1(1), Raipur S Vidhyut Seva Bhawan, Aayakar Bhawan, Civil Lines, Raipur Daganiya, Raipur Pan: Aadcc6047K (अपीलाथ"/Applicant) (""यथ" / Respondent) : िनधा"रतीक"ओरसे /Assessee By : Shri Praveen Khandelwal & Praveen Goyal, Ca'S राज"वक"ओरसे /Revenue By : Shri Debashish Lahiri, Cit-Dr सुनवाईक"तार"ख/ Date Of Hearing : 24.11.2023 घोषणाक"तार"ख/Date Of Pronouncement : 14.12.2023

For Appellant: Shri Praveen Khandelwal & PraveenFor Respondent: Shri Debashish Lahiri, CIT-DR
Section 143(2)

…आयकरअपीलीयअिधकरण, रायपुर "यायपीठ,रायपुर IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR "ीर"वशसूद, "याियक सद"य एवं "ीअ"ण खोड़"पया, लेखा सद"यकेसम" । BEFORE SHRI RAVISH SOOD, JM & SHRI ARUN KHODPIA, AM आयकरअपीलसं./ITA No.181/RPR/2023 (AY-2010-2011) आयकरअपीलसं./ITA No. 182/RPR/2023 (AY:2011-2012) आयकरअपीलसं. /ITA No. 183/RPR/2023(AY: 2012-2013) आयकरअपीलसं. /ITA No. 184/RPR/2023(AY: 2013-2014) आयकरअपीलसं./ITA No. 185/RPR/2023(AY: 2014-2015) आयकरअपीलसं./ITA No. 186/RPR/2023(AY: 2015-2016) आयकरअपीलसं./ITA No. 187/RPR/2023(AY: 2017-2018) आयकरअपीलसं. /ITA No. 188/RPR/2023(AY: 2018-2019) Deputy Commissioner of In…