ASSISTANT COMMISSIONER OF INCOME TAX, (CENTRAL)-I, RAIPUR vs. MESERS CHHATTISGARH STEEL & POWER LIMITED, RAIPUR

In the result, appeal of the revenue in ITA No

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं./Ita Nos.91 & 92/Rpr/2020 "नधा"रण वष" / Assessment Years : 2012-13 & 2013-14 The Assistant Commissioner Of Income Tax, Central Circle-1, Raipur (C.G.) .......अपीलाथ" / Appellant बनाम / V/S. M/S. Chhattisgarh Steel & Power Limited. 142, Sahid Smarak, G.E Road, Raipur (C.G.) Pan : Aaccc7479G ……""यथ" / Respondent

4. I have considered the grounds of appeal, gone through the submissions of the appellant and seen the order of the AO. From the financial statements it is seen that the loans taken by the appellant have been used for installation of plant and machinery, stock and work in progress. Interest paid on loans is for business purposes

MICKEY SHRIVASTVA,RAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX -3(1), RAIPUR

In the result, appeal of the assessee is allowed

Bench: SHRI RAVISH SOOD (Judicial Member), SHRI ARUN KHODPIA (Accountant Member)

4 of AO orders, where he has violated various provisions of section XVII B by not deducting and depositing TDS and filing his TDS ITR, his statutory liability, under the Act. Motive of availing bonfide rights or intention. This type of tendency of the assessee may be opposed and rejected. Accordingly, ld. Sr. DR submitted that additional ground raised

DISTRICT MINING OFFICER, BEMETARA,BEMETARA vs. DEPUTY COMMISSIONER OF INCOME TAX (TDS), RAIPUR, RAIPUR

Bench: Shri Ravish Sood & Shri Arun Khodpia

B) Elaborating on the reasons dealing to the delay in filing of the appeal in ITA Nos. 120 to 126/RPR/2023, the assessee had filed an application seeking condonation of the same a/w. an affidavit of the Assistant Mining Officer deposing the said facts. On a careful perusal of the aforesaid application, it transpires that it is the claim

DEPUTY DIRECTOR (MIN & ADMIN), JAGDALPUR,BASTAR vs. DEPUTY COMMISSIONER OF INCOME TAX (TDS), RAIPUR, RAIPUR

Bench: Shri Ravish Sood & Shri Arun Khodpia

B) Elaborating on the reasons dealing to the delay in filing of the appeal in ITA Nos. 120 to 126/RPR/2023, the assessee had filed an application seeking condonation of the same a/w. an affidavit of the Assistant Mining Officer deposing the said facts. On a careful perusal of the aforesaid application, it transpires that it is the claim

DEPUTY DIRECTOR (MIN & ADMIN), JAGDALPUR,BASTAR vs. DEPUTY COMMISSIONER OF INCOME TAX (TDS), RAIPUR, RAIPUR

Bench: Shri Ravish Sood & Shri Arun Khodpia

B) Elaborating on the reasons dealing to the delay in filing of the appeal in ITA Nos. 120 to 126/RPR/2023, the assessee had filed an application seeking condonation of the same a/w. an affidavit of the Assistant Mining Officer deposing the said facts. On a careful perusal of the aforesaid application, it transpires that it is the claim

DISTRICT MINING OFFICER, DANTEWADA,DANTEWADA vs. DEPUTY COMMISSIONER OF INCOME TAX (TDS), RAIPUR, RAIPUR

Bench: Shri Ravish Sood & Shri Arun Khodpia

B) Elaborating on the reasons dealing to the delay in filing of the appeal in ITA Nos. 120 to 126/RPR/2023, the assessee had filed an application seeking condonation of the same a/w. an affidavit of the Assistant Mining Officer deposing the said facts. On a careful perusal of the aforesaid application, it transpires that it is the claim

DISTRICT MINING OFFICER, BIJAPUR,BIJAPUR vs. DEPUTY COMMISSIONER OF INCOME TAX (TDS), RAIPUR, RAIPUR

Bench: Shri Ravish Sood & Shri Arun Khodpia

B) Elaborating on the reasons dealing to the delay in filing of the appeal in ITA Nos. 120 to 126/RPR/2023, the assessee had filed an application seeking condonation of the same a/w. an affidavit of the Assistant Mining Officer deposing the said facts. On a careful perusal of the aforesaid application, it transpires that it is the claim

DISTRICT MINING OFFICER, BEMETARA,BEMETARA vs. DEPUTY COMMISSIONER OF INCOME TAX (TDS), RAIPUR, RAIPUR

Bench: Shri Ravish Sood & Shri Arun Khodpia

B) Elaborating on the reasons dealing to the delay in filing of the appeal in ITA Nos. 120 to 126/RPR/2023, the assessee had filed an application seeking condonation of the same a/w. an affidavit of the Assistant Mining Officer deposing the said facts. On a careful perusal of the aforesaid application, it transpires that it is the claim

DISTRICT MINING OFFICER, BEMETARA,BEMETARA vs. DEPUTY COMMISSIONER OF INCOME TAX (TDS), RAIPUR, RAIPUR

Bench: Shri Ravish Sood & Shri Arun Khodpia

B) Elaborating on the reasons dealing to the delay in filing of the appeal in ITA Nos. 120 to 126/RPR/2023, the assessee had filed an application seeking condonation of the same a/w. an affidavit of the Assistant Mining Officer deposing the said facts. On a careful perusal of the aforesaid application, it transpires that it is the claim

DISTRICT MINING OFFICER, BEMETARA,BEMETARA vs. DEPUTY COMMISSIONER OF INCOME TAX (TDS), RAIPUR, RAIPUR

Bench: Shri Ravish Sood & Shri Arun Khodpia

B) Elaborating on the reasons dealing to the delay in filing of the appeal in ITA Nos. 120 to 126/RPR/2023, the assessee had filed an application seeking condonation of the same a/w. an affidavit of the Assistant Mining Officer deposing the said facts. On a careful perusal of the aforesaid application, it transpires that it is the claim

DISTRICT MINING OFFICER, DANTEWADA,DANTEWADA vs. DEPUTY COMMISSIONER OF INCOME TAX (TDS), RAIPUR, RAIPUR

Bench: Shri Ravish Sood & Shri Arun Khodpia

B) Elaborating on the reasons dealing to the delay in filing of the appeal in ITA Nos. 120 to 126/RPR/2023, the assessee had filed an application seeking condonation of the same a/w. an affidavit of the Assistant Mining Officer deposing the said facts. On a careful perusal of the aforesaid application, it transpires that it is the claim

DEPUTY DIRECTOR (MIN & ADMIN), JAGDALPUR,BASTAR vs. DEPUTY COMMISSIONER OF INCOME TAX (TDS), RAIPUR, RAIPUR

Bench: Shri Ravish Sood & Shri Arun Khodpia

B) Elaborating on the reasons dealing to the delay in filing of the appeal in ITA Nos. 120 to 126/RPR/2023, the assessee had filed an application seeking condonation of the same a/w. an affidavit of the Assistant Mining Officer deposing the said facts. On a careful perusal of the aforesaid application, it transpires that it is the claim

DISTRICT MINING OFFICER, DANTEWADA,DANTEWADA vs. DEPUTY COMMISSIONER OF INCOME TAX (TDS), RAIPUR, RAIPUR

Bench: Shri Ravish Sood & Shri Arun Khodpia

B) Elaborating on the reasons dealing to the delay in filing of the appeal in ITA Nos. 120 to 126/RPR/2023, the assessee had filed an application seeking condonation of the same a/w. an affidavit of the Assistant Mining Officer deposing the said facts. On a careful perusal of the aforesaid application, it transpires that it is the claim

DISTRICT MINING OFFICER, DANTEWADA,DANTEWADA vs. DEPUTY COMMISSIONER OF INCOME TAX (TDS), RAIPUR, RAIPUR

Bench: Shri Ravish Sood & Shri Arun Khodpia

B) Elaborating on the reasons dealing to the delay in filing of the appeal in ITA Nos. 120 to 126/RPR/2023, the assessee had filed an application seeking condonation of the same a/w. an affidavit of the Assistant Mining Officer deposing the said facts. On a careful perusal of the aforesaid application, it transpires that it is the claim

DISTRICT MINING OFFICER, DANTEWADA,DANTEWADA vs. DEPUTY COMMISSIONER OF INCOME TAX (TDS), RAIPUR, RAIPUR

Bench: Shri Ravish Sood & Shri Arun Khodpia

B) Elaborating on the reasons dealing to the delay in filing of the appeal in ITA Nos. 120 to 126/RPR/2023, the assessee had filed an application seeking condonation of the same a/w. an affidavit of the Assistant Mining Officer deposing the said facts. On a careful perusal of the aforesaid application, it transpires that it is the claim

DISTRICT MINING OFFICER, DANTEWADA,DANTEWADA vs. DEPUTY COMMISSIONER OF INCOME TAX (TDS), RAIPUR, RAIPUR

Bench: Shri Ravish Sood & Shri Arun Khodpia

B) Elaborating on the reasons dealing to the delay in filing of the appeal in ITA Nos. 120 to 126/RPR/2023, the assessee had filed an application seeking condonation of the same a/w. an affidavit of the Assistant Mining Officer deposing the said facts. On a careful perusal of the aforesaid application, it transpires that it is the claim

DISTRICT MINING OFFICER, DANTEWADA,DANTEWADA vs. DEPUTY COMMISSIONER OF INCOME TAX (TDS), RAIPUR, RAIPUR

Bench: Shri Ravish Sood & Shri Arun Khodpia

B) Elaborating on the reasons dealing to the delay in filing of the appeal in ITA Nos. 120 to 126/RPR/2023, the assessee had filed an application seeking condonation of the same a/w. an affidavit of the Assistant Mining Officer deposing the said facts. On a careful perusal of the aforesaid application, it transpires that it is the claim

DISTRICT MINING OFFICER, BEMETARA,BEMETARA vs. DEPUTY COMMISSIONER OF INCOME TAX (TDS), RAIPUR, RAIPUR

Bench: Shri Ravish Sood & Shri Arun Khodpia

B) Elaborating on the reasons dealing to the delay in filing of the appeal in ITA Nos. 120 to 126/RPR/2023, the assessee had filed an application seeking condonation of the same a/w. an affidavit of the Assistant Mining Officer deposing the said facts. On a careful perusal of the aforesaid application, it transpires that it is the claim