BLOCK EDUCATION OFFICER, DURG,DURG vs. INCOME TAX OFFICER, (TDS), BHILAI, DURG

In the result, all the appeals of the assessee are allowed for statistical purposes

Bench: Shri Partha Sarathi Chaudhury & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos.364 To 368/Rpr/2023 "नधा"रण वष" / Assessment Years : 2012-13 To 2016-17 Block Education Officer G.E. Road, Durg-491 001 (C.G.) Pan: Jbpbo1308G

Assessment Years : 2012-13 to 2016-17 Block Education Officer G.E. Road, Durg-491 001 (C.G.) PAN: JBPBO1308G ........अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer (TDS

BLOCK EDUCATION OFFICER, DURG,DURG vs. INCOME TAX OFFICER (TDS), BHILAI, DURG

In the result, all the appeals of the assessee are allowed for statistical purposes

Bench: Shri Partha Sarathi Chaudhury & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos.364 To 368/Rpr/2023 "नधा"रण वष" / Assessment Years : 2012-13 To 2016-17 Block Education Officer G.E. Road, Durg-491 001 (C.G.) Pan: Jbpbo1308G

Assessment Years : 2012-13 to 2016-17 Block Education Officer G.E. Road, Durg-491 001 (C.G.) PAN: JBPBO1308G ........अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer (TDS

BLOCK EDUCATION OFFICER, DURG,DURG vs. INCOME TAX OFFICER (TDS), BHILAI, DURG

In the result, all the appeals of the assessee are allowed for statistical purposes

Bench: Shri Partha Sarathi Chaudhury & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos.364 To 368/Rpr/2023 "नधा"रण वष" / Assessment Years : 2012-13 To 2016-17 Block Education Officer G.E. Road, Durg-491 001 (C.G.) Pan: Jbpbo1308G

Assessment Years : 2012-13 to 2016-17 Block Education Officer G.E. Road, Durg-491 001 (C.G.) PAN: JBPBO1308G ........अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer (TDS

BLOCK RESOURCES COORDINATOR, RAJIV GANDHI SIKSHA MISSION, BLOCK KANSABEL,JASHPUR vs. INCOME TAX OFFICER (TDS), BILASPUR, BILAPSUR

Appeal of the assessee is allowed for statistical purposes, in terms of over aforesaid observations

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 350/Rpr/2025 (िनधा"रण वष" Assessment Year: 2011-12)

Assessment Year: 2011-12) Block Resources Coordinator, v Income Tax Officer (TDS), Bilaspur Rajiv Gandhi Siksha Mission, s In front

MOHAMMED USMAN, BHILAI,DURG vs. INCOME TAX OFFICER-2(1), BHILAI, DURG

In the result, appeal of the assessee is allowed

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.180/Rpr/2026 "नधा"रण वष" /Assessment Year : 2011-12 Mohammed Usman C/25, Nandini Road, Power House, Bhilai-490 011, Dist. Durg Pan: Aafpu9292H

TDS), Raipur (C.G.), TAX Case No.17/2025, dated 24.02.2025 and (iv) Inder Singh Vs. the State of Madhya Pradesh, Civil Appeal No…………/2025, Special Leave Petition (Civil) No.6145 of 2024, dated 21st March, 2025, the said delay of 58 days involved in the present appeal is condoned. 5. In this case, the assessee has filed both legal grounds as well

BLOCK RESOURCES COORDINATOR RAJIV GANDHI SIKSHA MISSION,PATAN vs. INCOME TAX OFFICER, TDS, BHILAI

In the result, grounds raised in all these three appeals are partly allowed for statistical purposes

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं./Ita Nos.33, 34 & 35/Rpr/2020 िनधा"रण वष" /Assessment Years: 2011-12 & 2012-13 V. Block Resources Coordinator Ito (Tds) Rajiv Gandhi Siksha Mission, Block Bhilai Patan, Bathena Road, Patan Dist. Durg – 491 111 Chhattisgarh

TDS) Rajiv Gandhi Siksha Mission, Block Bhilai Patan, Bathena Road, Patan Dist. Durg – 491 111 Chhattisgarh [PAN: JBPBO 3891 G] (अपीलाथ"/Appellant) (""यथ"/Respondent) : अपीलाथ" की ओर से/ Appellant by Shri Veekaas S Sharma, C.A. ""थ" की ओर से /Respondent by : Shri Satya Prakash Sharma, Sr. D.R. सुनवाई क" तार"ख/Date of Hearing : 21.09.2023 घोषणा क" तार"ख /Date

BLOCK RESOURCES COORDINATOR RAJIV GANDHI SIKSHA MISSION,PATAN vs. INCOME TAX OFFICER, TDS, BHILAI

In the result, grounds raised in all these three appeals are partly allowed for statistical purposes

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं./Ita Nos.33, 34 & 35/Rpr/2020 िनधा"रण वष" /Assessment Years: 2011-12 & 2012-13 V. Block Resources Coordinator Ito (Tds) Rajiv Gandhi Siksha Mission, Block Bhilai Patan, Bathena Road, Patan Dist. Durg – 491 111 Chhattisgarh

TDS) Rajiv Gandhi Siksha Mission, Block Bhilai Patan, Bathena Road, Patan Dist. Durg – 491 111 Chhattisgarh [PAN: JBPBO 3891 G] (अपीलाथ"/Appellant) (""यथ"/Respondent) : अपीलाथ" की ओर से/ Appellant by Shri Veekaas S Sharma, C.A. ""थ" की ओर से /Respondent by : Shri Satya Prakash Sharma, Sr. D.R. सुनवाई क" तार"ख/Date of Hearing : 21.09.2023 घोषणा क" तार"ख /Date

BLOCK RESOURCES CENTRE RAJIV GSANDHI SIKSHA MISSION,DHAMDHA vs. INCOME TAX OFFICER, TDS, BHILAI

In the result, grounds raised in all these three appeals are partly allowed for statistical purposes

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं./Ita Nos.33, 34 & 35/Rpr/2020 िनधा"रण वष" /Assessment Years: 2011-12 & 2012-13 V. Block Resources Coordinator Ito (Tds) Rajiv Gandhi Siksha Mission, Block Bhilai Patan, Bathena Road, Patan Dist. Durg – 491 111 Chhattisgarh

TDS) Rajiv Gandhi Siksha Mission, Block Bhilai Patan, Bathena Road, Patan Dist. Durg – 491 111 Chhattisgarh [PAN: JBPBO 3891 G] (अपीलाथ"/Appellant) (""यथ"/Respondent) : अपीलाथ" की ओर से/ Appellant by Shri Veekaas S Sharma, C.A. ""थ" की ओर से /Respondent by : Shri Satya Prakash Sharma, Sr. D.R. सुनवाई क" तार"ख/Date of Hearing : 21.09.2023 घोषणा क" तार"ख /Date

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

assessment order and my learned predecessor on the basis of section 211 of Companies Act read with part II of schedule VI requiring the assessee to book only that much income or expenses which reflect the result of working of company for the period covered by the accounts. The assessee had debited the prior period expenditure and relying

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

assessment order and my learned predecessor on the basis of section 211 of Companies Act read with part II of schedule VI requiring the assessee to book only that much income or expenses which reflect the result of working of company for the period covered by the accounts. The assessee had debited the prior period expenditure and relying

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

assessment order and my learned predecessor on the basis of section 211 of Companies Act read with part II of schedule VI requiring the assessee to book only that much income or expenses which reflect the result of working of company for the period covered by the accounts. The assessee had debited the prior period expenditure and relying

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

assessment order and my learned predecessor on the basis of section 211 of Companies Act read with part II of schedule VI requiring the assessee to book only that much income or expenses which reflect the result of working of company for the period covered by the accounts. The assessee had debited the prior period expenditure and relying

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

assessment order and my learned predecessor on the basis of section 211 of Companies Act read with part II of schedule VI requiring the assessee to book only that much income or expenses which reflect the result of working of company for the period covered by the accounts. The assessee had debited the prior period expenditure and relying

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

assessment order and my learned predecessor on the basis of section 211 of Companies Act read with part II of schedule VI requiring the assessee to book only that much income or expenses which reflect the result of working of company for the period covered by the accounts. The assessee had debited the prior period expenditure and relying

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

assessment order and my learned predecessor on the basis of section 211 of Companies Act read with part II of schedule VI requiring the assessee to book only that much income or expenses which reflect the result of working of company for the period covered by the accounts. The assessee had debited the prior period expenditure and relying

SOUTH EASTERN COAL FIELDS LTD.,,BILASPUR(CG) vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE -1(1), BILASPUR(CG)

Bench: Shri Ravish Sood & Shri Arun Khodpia

assessment order and my learned predecessor on the basis of section 211 of Companies Act read with part II of schedule VI requiring the assessee to book only that much income or expenses which reflect the result of working of company for the period covered by the accounts. The assessee had debited the prior period expenditure and relying

THE SOUTH EASTERN COAL FIELDS LTD., BILASPUR,BILASPUR(CG) vs. THE DY. COMMISSIONER OF INCOME TAX,CIRCLE , 1(1)BILASPUR, BILASPUR(CG)

Bench: Shri Ravish Sood & Shri Arun Khodpia

assessment order and my learned predecessor on the basis of section 211 of Companies Act read with part II of schedule VI requiring the assessee to book only that much income or expenses which reflect the result of working of company for the period covered by the accounts. The assessee had debited the prior period expenditure and relying

SOUTH EASTERN COALFIELDS LTD,BILASPUR(CG) vs. DY.. C.I.T.-1(1), BILASPUR(CG)

Bench: Shri Ravish Sood & Shri Arun Khodpia

assessment order and my learned predecessor on the basis of section 211 of Companies Act read with part II of schedule VI requiring the assessee to book only that much income or expenses which reflect the result of working of company for the period covered by the accounts. The assessee had debited the prior period expenditure and relying