“Section 246(1)(i)”

Section References (mined)Section 246Section 246(1)(i)4 judgments

SOUTH EASTERN COALFIEDS LIMITED,BILASPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, BILASPUR

In the result, appeal of the assessee company is allowed for statistical purposes in terms of our aforesaid observations

ITA 314/RPR/2023[2017-18]Status: DisposedITAT Raipur30 Nov 2023AY 2017-18

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 314/Rpr/2023 "नधा"रण वष" / Assessment Year : 2017-18 M/S. South Eastern Coalfields Limited Seepat Road, Sarkanda, Bilaspur (C.G.)-495006 Pan: Aadcs2066E .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax, Circle-1(1), Bilaspur (C.G.) ……""यथ" / Respondent

For Appellant: S/shri Ajit Korde, Advocate &For Respondent: Shri Debashis Lahiri, CIT-DR

Section 246ASection 270ASection 270A(9)

culled out as under: “5. Appellate order: The legal mandate available to The Commissioner of Income Tax (Appeal) is clearly mentioned under Section 246(1) of IT Act. Section 246(1)(1) mention the types of penalties which are called for adjudication by Commissioner of Income Tax (Appeal). The order ... April 1988 or any earlier assessment year. 10 M/s. South Eastern Coalfields Limited Vs. ACIT, Circle-1(1), Bilaspur Thus Section 246(1)(I) demarcates the power adjudication on penalties. The current appeal is on the order of penalty levied under section 270A which was specifically excluded from the jurisdiction

SOUTH EASTERN COALFIELDS LIMITED, BILASPUR,BILASPUR vs. ASSISSTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1), BILASPUR, BILASPUR

In the result, appeal of the assessee company is allowed for statistical purposes in terms of our aforesaid observations

ITA 43/RPR/2023[2018-19]Status: DisposedITAT Raipur03 Aug 2023AY 2018-19

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 43/Rpr/2023 "नधा"रण वष" / Assessment Year : 2018-19 M/S. South Eastern Coalfields Limited Seepat Road, Sarkanda, Bilaspur (C.G.)-495006 Pan: Aadcs2066E .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax, Circle-1(1), Bilaspur (C.G.) ……""यथ" / Respondent

For Appellant: S/shri Ajit Korde, Advocate &For Respondent: Shri S.K Meena, CIT-DR

Section 270ASection 3

Eastern Coalfields LimitedVs. ACIT, Circle-1(1), Bilaspur The legal mandate available to The Commissioner of Income Tax (Appeal) is clearly mentioned under Section 246(1) of IT Act. Section 246(1)(1) mention the types of penalties which are called for adjudication by Commissioner of Income Tax (Appeal ... respect of any assessment for the assessment year commencing on the 1st day of April 1988 or any earlier assessment year. Thus Section 246(1)(I) demarcates the power adjudication on penalties. The current appeal is on the order of penalty levied under section 270A which was specifically excluded from

RAJESHWARA RAO PERI,VISHAKHAPATNAM vs. CIT(A)-TDS(2), DELHI

The appeal is dismissed

ITA 185/DEL/2021[2013-14]Status: DisposedITAT Delhi12 Apr 2023AY 2013-14

Bench: Sh. Shamim Yahya & Sh. Anubhav Sharmash. Rajeshwera Rao Peri Vs. Cit (Tds)-2, Flat No. 303, Vayuputra Heights New Delhi & Anr, Chandrampalem, Durganagar Madhurawada, Vishakhapatnam- 530041 Pan : Acupp7109B (Appellant) (Respondent)

Section 192Section 201(1)Section 263Section 89

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘F’ : NEW DELHI) BEFORE SH. SHAMIM YAHYA, ACCOUNTANT MEMBER AND SH

L.Y. DEVELOPERS PVT. LTD.,DELHI vs. ITO, TDS WARD-75(2), NEW DELHI

In the result, the appeal filed by the Assessee stands dismissed in limine

ITA 921/DEL/2021[2014-15]Status: DisposedITAT Delhi06 Mar 2023AY 2014-15

Bench: Shri Anil Chaturvedi & Shri N.K. Choudhryassessment Year: 2014-15 L.Y. Developers Pvt. Ltd., Versus Income-Tax Officer(Tds), Flat No. 104, 929/1, Naiwala, Ward 75(2), New Delhi. Faiz Road, Karol Bagh, New Delhi. Pan: Aabcl1555F (Appellant) (Respondent)

For Appellant: NoneFor Respondent: Jitender Chand, Ld. Sr. DR

Section 144Section 201Section 246(1)(i)

Income-tax Officer, Ward 75(2), New Delhi u/s. 144/201(1)/201(1A) of the Act, directly before the Tribunal, whereas as per section 246(1)(i), an order passed u/s. 201 is appealable before the ld. Commissioner of Income-tax (Appeals) only, but not directly before the Tribunal