8TH BATALIAN INDIA RESERVE CAF,RAJNANDGAON vs. ACIT, CPC, TDS, GHAZIABAD

Bench: Shri Ravish Sood & Shri Arun Khodpia

TDS return. From form number 35, it is clear that appeal has been filed against order u/s. 154 of the Act, and not against the original order u/s. 200A. 5.1.2 have gone through the rectification

8TH BATALIAN INDIA RESERVE CAF,RAJNANDGAON vs. ACIT, CPC, TDS, GHAZIABAD

Bench: Shri Ravish Sood & Shri Arun Khodpia

TDS return. From form number 35, it is clear that appeal has been filed against order u/s. 154 of the Act, and not against the original order u/s. 200A. 5.1.2 have gone through the rectification

8TH BATALIAN INDIA RESERVE CAF,RAJNANDGAON vs. ACIT, CPC, TDS, GHAZIABAD

Bench: Shri Ravish Sood & Shri Arun Khodpia

TDS return. From form number 35, it is clear that appeal has been filed against order u/s. 154 of the Act, and not against the original order u/s. 200A. 5.1.2 have gone through the rectification

8TH BATALIAN INDIA RESERVE CAF,RAJNANDGAON vs. ACIT, CPC, TDS, GHAZIABAD

Bench: Shri Ravish Sood & Shri Arun Khodpia

TDS return. From form number 35, it is clear that appeal has been filed against order u/s. 154 of the Act, and not against the original order u/s. 200A. 5.1.2 have gone through the rectification

8TH BATALIAN INDIA RESERVE CAF,RAJNANDGAON vs. ACIT, CPC, TDS, GHAZIABAD

Bench: Shri Ravish Sood & Shri Arun Khodpia

TDS return. From form number 35, it is clear that appeal has been filed against order u/s. 154 of the Act, and not against the original order u/s. 200A. 5.1.2 have gone through the rectification

8TH BATALIAN INDIA RESERVE CAF,RAJNANDGAON vs. ACIT, CPC, TDS, GHAZIABAD

Bench: Shri Ravish Sood & Shri Arun Khodpia

TDS return. From form number 35, it is clear that appeal has been filed against order u/s. 154 of the Act, and not against the original order u/s. 200A. 5.1.2 have gone through the rectification

PRIYESH SINGHANIA, RAIPUR,RAIPUR vs. DCIT, CIRCLE-1(1), RAIPUR, RAIPUR

In the result, appeal of the assessee is allowed

Bench: Shri Partha Sarathi Chaudhury & Shri G. D. Padmahshaliआयकर अपील सं. / Ita No.462/Rpr/2025 "नधा"रण वष" / Assessment Year : 2017-18 Priyesh Singhania 730/1, Radha Kunj, Opposite Vip Guest House, Pahuna, Shankar Nagar Main Road, Raipur (C.G.)-492 001 Pan: Aoups7838A ........अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Circle-1(1), Raipur (C.G.) ……""यथ" / Respondent

TDS u/s 194DA and based on such information in 26AS Statement, CPC made an upward adjustment while processing the Return u/s 143(1) and raised Demand, hence this Appeal Further to your specific queries reply is as under: Q1. Whether any rectification order u/s 154

MITESH SINGHANIA,RAIPUR vs. INCOME TAX OFFICER WARD 1(2) RAIPUR, CENTRAL REVENUE BUILDING, RAIPUR

In the result, appeal of the assessee is allowed

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.410/Rpr/2025 "नधा"रण वष" /Assessment Year : 2017-18 Mitesh Singhania Singhania Bhawan, Subhas Road, Near Telghani Naka, Raipur (C.G.)-492 001 Pan: Avops1474P .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-1(2), Raipur (C.G) ……""यथ" / Respondent

TDS u/s 194DA and based on such information in 26AS Statement, CPC made an upward adjustment while processing the Return u/s 143(1) and raised Demand, hence this Appeal Further to your specific queries reply is as under: Q1. Whether any rectification order u/s 154

XANDER FINANCE PVT. LTD., MUMBAI,MUMBAI vs. ACIT, CIRCLE-1(1), RAIPUR, RAIPUR

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 549/Rpr/2024 ("नधा"रण वष" Assessment Year: 2019-20)

rectifications of the original Intimation u/s 143(1) by giving credit of TDS as updated in 26AS from time to time. The jurisdictional assessing officer is therefore directed to examine and verify 26AS again and allow credit of TDS as eligible to the appellant. This ground of appeal is therefore allowed subject to the above examination and verification

SANJAY KUMAR BAID,RAIPUR vs. INCOME TAX OFFICER, WARD 4(1), RAIPUR

In the result, appeal of the assessee is dismissed

Bench: Shri Partha Sarathi Chaudhury & Shri Arun Khodpiaआयकर अपील सं. / Ita No.57/Rpr/2025 "नधा"रण वष" / Assessment Year : 2017-18 Sanjay Kumar Baid Arihant Bearing & Mill Stores, Opp. Deshbandhu School, Station Road, Raipur (C.G.)-492 001 Pan: Acipj2887L ........अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-4(1), Raipur (C.G.) ……""यथ" / Respondent

TDS of Rs.7,35,811/-was deducted @ 10% u/s 194LA. In the ROI filed for the A.Y. 2017-18 on 07.11.2017, this income was included as part of the total income disclosed in it of Rs.87,94,860/-. 5.2.1 The appellant's states that it was a mistake on its part of having declared this compensation as income, since

MAHESWARI PANCHAYAT BALOD, BALOD vs. ITO, WARD-1(3), BHILAI, BHILAI

In the result, appeals of the assessee in ITA No

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita Nos.137, 138, 139 & 140/Rpr/2026 "नधा"रण वष" /Assessment Years : 2013-14 & 2014-15 Maheshwari Panchayat Balod Rajnandgaon, Balod, Chhattisgarh-491 226 Pan: Aaaam7320E

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. 4. That so far as merits of the case is concerned, the Ld. CIT(Appeals)/NFAC had dismissed the appeal on the ground of delay of rectification

MAHESWARI PANCHAYAT BALOD, BALOD vs. ITO, WARD-1(3), BHILAI, BHILAI

In the result, appeals of the assessee in ITA No

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita Nos.137, 138, 139 & 140/Rpr/2026 "नधा"रण वष" /Assessment Years : 2013-14 & 2014-15 Maheshwari Panchayat Balod Rajnandgaon, Balod, Chhattisgarh-491 226 Pan: Aaaam7320E

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. 4. That so far as merits of the case is concerned, the Ld. CIT(Appeals)/NFAC had dismissed the appeal on the ground of delay of rectification

MAHESWARI PANCHAYAT BALOD,BALOD vs. ITO, WARD-1(3), BHILAI, BHILAI

In the result, appeals of the assessee in ITA No

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita Nos.137, 138, 139 & 140/Rpr/2026 "नधा"रण वष" /Assessment Years : 2013-14 & 2014-15 Maheshwari Panchayat Balod Rajnandgaon, Balod, Chhattisgarh-491 226 Pan: Aaaam7320E

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. 4. That so far as merits of the case is concerned, the Ld. CIT(Appeals)/NFAC had dismissed the appeal on the ground of delay of rectification

MAHESWARI PANCHAYAT BALOD,BALOD vs. ITO, WARD-1(3), BHILAI, BHILAI

In the result, appeals of the assessee in ITA No

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita Nos.137, 138, 139 & 140/Rpr/2026 "नधा"रण वष" /Assessment Years : 2013-14 & 2014-15 Maheshwari Panchayat Balod Rajnandgaon, Balod, Chhattisgarh-491 226 Pan: Aaaam7320E

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. 4. That so far as merits of the case is concerned, the Ld. CIT(Appeals)/NFAC had dismissed the appeal on the ground of delay of rectification

SHRI LAXMAN BHAI DAHYA BHAI PATEL,DURG vs. INCOME TAX OFFICER-1(1), BHILAI

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

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 29/Rpr/2022 "नधा"रण वष" / Assessment Year : 2015-16 Shri Laxman Bhai Dahya Bhai Patel Padmanabhpur, Patel Complex, Durg (C.G.)-491 001 Pan : Aafl8291J .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer-1(1), Bhilai (C.G.) ……""यथ" / Respondent

rectification order u/s. 154 of the I.T.Act, 1961. Thus, the Ld CIT(A) has erred in adjudicating the disallowance which was non existent addition and beyond jurisdiction. 2. Without prejudice to the above :- On the fact and circumstances of the case, the Honorable CIT-A has erred in sustaining a disallowance of Rs.22,05,816/- out of total disallowance

KAILASH CHAND AGRAWAL,KORBA vs. DY. COMMISSIONER OF INCOME TAX, KORBA

Bench: Shri Ravish Sood & Shri Jamlappa D. Battullआयकरअपील सं. / Ita No. 274/Rpr/2016 िनधा"रण वष" / Assessment Year : 2008-2009 Kailash Chand Agrawal Prop. Shree Balaji Road Carrier T.P. Nagar, Korba – 495679 (C.G) Pan : Adnpa 6830 G .......अपीलाथ" / Appellant बनाम / V/S. Dy Commissioner Of Income Tax, Korba - 495679 (C.G.) ……""थ" / Respondent Appearances Assessee By : Shri G. S. Agrawal Revenue By : Shri G.N Singh सुनवाई की तारीख / Date Of Conclusive Hearing : 09/02/2022 घोषणा की तारीख / Date Of Pronouncement : 09/02/2022 आदेश/ Order Per Jamlappa D. Battull, Am; Against The First Appellate Order Of Commissioner Of Income Tax - Appeals, Bilaspur [For Short “Cit(A)”] Passed U/S 250 Vide Order Dt 07/03/2016 Which Emanated Out Of An Order Of Rectification [For Short “Ro”] Dt 06/08/2013 For Ay 2008-2009 Passed By The Assessing Officer [For Short “Ao”] U/S 154 Of The

TDS”] from the payment of finance charges paid to certain non- banking financial corporation [for short “NBFC”]. The said addition u/s 40(a)(ia) which was carried out through the order of rectification passed u/s 154

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1), RAIPUR vs. CHHATTISGARH STATE POWER TRANSMISSION COMPANY LTD., RAIPUR

In the result, the appeal of the revenue in ITA No

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos. 2 & 3/Rpr/2023 Co Nos. 19 & 20/Rpr/2023 "नधा"रण वष" / Assessment Years : 2016-17 & 2017-18 The Deputy Commissioner Of Income Tax, Circle-1(1), Raipur (C.G.)

rectification order u/s 154 is hereby passed rectifying the MAT income at Rs. 67,38,09,917/-. Prepaid taxes as per 26AS and e- TDS

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1), RAIPUR vs. CHHATTISGARH STATE POWER TRANSMISSION COMPANY LTD., RAIPUR

In the result, the appeal of the revenue in ITA No

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos. 2 & 3/Rpr/2023 Co Nos. 19 & 20/Rpr/2023 "नधा"रण वष" / Assessment Years : 2016-17 & 2017-18 The Deputy Commissioner Of Income Tax, Circle-1(1), Raipur (C.G.)

rectification order u/s 154 is hereby passed rectifying the MAT income at Rs. 67,38,09,917/-. Prepaid taxes as per 26AS and e- TDS