NEELAM CHANDRAKAR, RAJNANDGAON,RAJNANDGAON vs. INCOME TAX OFFICER, WARD-1(1), BHILAI, DURG

In the result, appeal of the assessee is allowed

Bench: Shri Partha Sarathi Chaudhury

TDS), Raipur (C.G.), TAX Case No.17/2025, dated 24.02.2025, and (iii) Inder Singh Vs. the State of Madhya Pradesh, Civil Appeal No…………/2025, Special Leave Petition (Civil) No.6145 of 2024, dated 21st March, 2025. A.Y.2011-12 7. The Ld. Counsel for the assessee has assailed legal ground by submitting that the reasons recorded for reassessment proceedings are based on incorrect facts

DOLPHIN PROMOTERS AND BUILDERS,RAIPUR vs. ADDL.CIT, RANGE-1, RAIPUR, RAIPUR

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 58/Rpr/2024 (िनधा"रण वष" Assessment Year: 2011-12)

132 or section 132A, after the expiry of one month from the date on which he was served with a notice under sub-section (1) of section 153A or sub-section (2) of section 153C or after the completion of the assessment, whichever is earlier. 29. Having given a thoughtful consideration to the aforesaid claim

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

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

TDS credit. 13. Without prejudice to the above, the Ld.CIT(A), NFAC erred in not adjudicating the ground raised for initiating penalty proceedings on account of disallowance relating to amortization of leased land compensation expenses. 14. Without prejudice to the above, the Ld. CIT(A), NFAC erred in not adjudicating the ground raised for initiating penalty proceedings on account

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)

section 205 r.w.s. 201 of the Income Tax Act, the default is on the part of deductor for which there are sufficient provisions in Income Tax Act to recover the TDS amount from the persons who as deducted it. The assessee, therefore, should not be penalized for the act of deductors. Ld. AR placed his reliance on the following judgments

DEPUTY COMMISSIONER OF INCOME TAX (TDS), RAIPUR, RAIPUR vs. SECL (TAN- BPLS04697A), KORBA

Appeals stands PARTLY ALLOWED FOR STATISTICAL PURPOSES in aforestated terms

Bench: Hon’Ble Shri Partha Sarathi Chaudhury & Shri G. D. Padmahshali

TDS), Raipur ITA No. 197 to 223 & 275 to 301/RPR/2025, AY 2017-18 was framed ex-parte u/s 144 of the Act and not otherwise. That is to say the newly inserted proviso to clause (a) to s/s (1) of section 251 of the Act, while empowering first appellate authority to remand an issue or a file to assessing officer

SOUTH EASTERN COALFIELDS LIMITED,BILASPUR vs. DCIT(TDS),RAIPUR, RAIPUR

Appeals stands PARTLY ALLOWED FOR STATISTICAL PURPOSES in aforestated terms

Bench: Hon’Ble Shri Partha Sarathi Chaudhury & Shri G. D. Padmahshali

TDS), Raipur ITA No. 197 to 223 & 275 to 301/RPR/2025, AY 2017-18 was framed ex-parte u/s 144 of the Act and not otherwise. That is to say the newly inserted proviso to clause (a) to s/s (1) of section 251 of the Act, while empowering first appellate authority to remand an issue or a file to assessing officer

ITO (TDS), BILASPUR, BILASPUR vs. SECL, BILASPUR, BILASPUR

Appeals stands PARTLY ALLOWED FOR STATISTICAL PURPOSES in aforestated terms

Bench: Hon’Ble Shri Partha Sarathi Chaudhury & Shri G. D. Padmahshali

TDS), Raipur ITA No. 197 to 223 & 275 to 301/RPR/2025, AY 2017-18 was framed ex-parte u/s 144 of the Act and not otherwise. That is to say the newly inserted proviso to clause (a) to s/s (1) of section 251 of the Act, while empowering first appellate authority to remand an issue or a file to assessing officer

SOUTH EASTERN COALFIELDS LIMITED,BILASPUR vs. DCIT(TDS),RAIPUR, RAIPUR

Appeals stands PARTLY ALLOWED FOR STATISTICAL PURPOSES in aforestated terms

Bench: Hon’Ble Shri Partha Sarathi Chaudhury & Shri G. D. Padmahshali

TDS), Raipur ITA No. 197 to 223 & 275 to 301/RPR/2025, AY 2017-18 was framed ex-parte u/s 144 of the Act and not otherwise. That is to say the newly inserted proviso to clause (a) to s/s (1) of section 251 of the Act, while empowering first appellate authority to remand an issue or a file to assessing officer

SOUTH EASTERN COALFIELDS LIMITED,BILASPUR vs. DCIT(TDS),RAIPUR, RAIPUR

Appeals stands PARTLY ALLOWED FOR STATISTICAL PURPOSES in aforestated terms

Bench: Hon’Ble Shri Partha Sarathi Chaudhury & Shri G. D. Padmahshali

TDS), Raipur ITA No. 197 to 223 & 275 to 301/RPR/2025, AY 2017-18 was framed ex-parte u/s 144 of the Act and not otherwise. That is to say the newly inserted proviso to clause (a) to s/s (1) of section 251 of the Act, while empowering first appellate authority to remand an issue or a file to assessing officer

SOUTH EASTERN COALFIELDS LIMITED,BILASPUR vs. DCIT(TDS),RAIPUR, RAIPUR

Appeals stands PARTLY ALLOWED FOR STATISTICAL PURPOSES in aforestated terms

Bench: Hon’Ble Shri Partha Sarathi Chaudhury & Shri G. D. Padmahshali

TDS), Raipur ITA No. 197 to 223 & 275 to 301/RPR/2025, AY 2017-18 was framed ex-parte u/s 144 of the Act and not otherwise. That is to say the newly inserted proviso to clause (a) to s/s (1) of section 251 of the Act, while empowering first appellate authority to remand an issue or a file to assessing officer

SOUTH EASTERN COALFIELDS LIMITED,BILASPUR vs. DCIT(TDS),RAIPUR, RAIPUR

Appeals stands PARTLY ALLOWED FOR STATISTICAL PURPOSES in aforestated terms

Bench: Hon’Ble Shri Partha Sarathi Chaudhury & Shri G. D. Padmahshali

TDS), Raipur ITA No. 197 to 223 & 275 to 301/RPR/2025, AY 2017-18 was framed ex-parte u/s 144 of the Act and not otherwise. That is to say the newly inserted proviso to clause (a) to s/s (1) of section 251 of the Act, while empowering first appellate authority to remand an issue or a file to assessing officer

DEPUTY COMMISSIONER OF INCOME TAX (TDS), RAIPUR, RAIPUR vs. SECL, O/O CHIEF GENERAL MANAGER (TAN- JBPS02072A), RAIGARH

Appeals stands PARTLY ALLOWED FOR STATISTICAL PURPOSES in aforestated terms

Bench: Hon’Ble Shri Partha Sarathi Chaudhury & Shri G. D. Padmahshali

TDS), Raipur ITA No. 197 to 223 & 275 to 301/RPR/2025, AY 2017-18 was framed ex-parte u/s 144 of the Act and not otherwise. That is to say the newly inserted proviso to clause (a) to s/s (1) of section 251 of the Act, while empowering first appellate authority to remand an issue or a file to assessing officer

DEPUTY COMMISSIONER OF INCOME TAX (TDS), RAIPUR, RAIPUR vs. SOUTH EASTERN COALFIELDS LIMITED (TAN- JBPS02076E), RAIGARH

Appeals stands PARTLY ALLOWED FOR STATISTICAL PURPOSES in aforestated terms

Bench: Hon’Ble Shri Partha Sarathi Chaudhury & Shri G. D. Padmahshali

TDS), Raipur ITA No. 197 to 223 & 275 to 301/RPR/2025, AY 2017-18 was framed ex-parte u/s 144 of the Act and not otherwise. That is to say the newly inserted proviso to clause (a) to s/s (1) of section 251 of the Act, while empowering first appellate authority to remand an issue or a file to assessing officer

SOUTH EASTERN COALFIELDS LIMITED,BILASPUR vs. ITO(TDS), BILASPUR, BILASPUR

Appeals stands PARTLY ALLOWED FOR STATISTICAL PURPOSES in aforestated terms

Bench: Hon’Ble Shri Partha Sarathi Chaudhury & Shri G. D. Padmahshali

TDS), Raipur ITA No. 197 to 223 & 275 to 301/RPR/2025, AY 2017-18 was framed ex-parte u/s 144 of the Act and not otherwise. That is to say the newly inserted proviso to clause (a) to s/s (1) of section 251 of the Act, while empowering first appellate authority to remand an issue or a file to assessing officer

SOUTH EASTERN COALFIELDS LIMITED,BILASPUR vs. ITO(TDS), BILASPUR, BILASPUR

Appeals stands PARTLY ALLOWED FOR STATISTICAL PURPOSES in aforestated terms

Bench: Hon’Ble Shri Partha Sarathi Chaudhury & Shri G. D. Padmahshali

TDS), Raipur ITA No. 197 to 223 & 275 to 301/RPR/2025, AY 2017-18 was framed ex-parte u/s 144 of the Act and not otherwise. That is to say the newly inserted proviso to clause (a) to s/s (1) of section 251 of the Act, while empowering first appellate authority to remand an issue or a file to assessing officer

SOUTH EASTERN COALFIELDS LIMITED,BILASPUR vs. ITO(TDS), BILASPUR, BILASPUR

Appeals stands PARTLY ALLOWED FOR STATISTICAL PURPOSES in aforestated terms

Bench: Hon’Ble Shri Partha Sarathi Chaudhury & Shri G. D. Padmahshali

TDS), Raipur ITA No. 197 to 223 & 275 to 301/RPR/2025, AY 2017-18 was framed ex-parte u/s 144 of the Act and not otherwise. That is to say the newly inserted proviso to clause (a) to s/s (1) of section 251 of the Act, while empowering first appellate authority to remand an issue or a file to assessing officer

SOUTH EASTERN COALFIELDS LIMITED,BILASPUR vs. DCIT(TDS),RAIPUR, RAIPUR

Appeals stands PARTLY ALLOWED FOR STATISTICAL PURPOSES in aforestated terms

Bench: Hon’Ble Shri Partha Sarathi Chaudhury & Shri G. D. Padmahshali

TDS), Raipur ITA No. 197 to 223 & 275 to 301/RPR/2025, AY 2017-18 was framed ex-parte u/s 144 of the Act and not otherwise. That is to say the newly inserted proviso to clause (a) to s/s (1) of section 251 of the Act, while empowering first appellate authority to remand an issue or a file to assessing officer

SOUTH EASTERN COALFIELDS LIMITED,BILASPUR vs. DCIT(TDS),RAIPUR, RAIPUR

Appeals stands PARTLY ALLOWED FOR STATISTICAL PURPOSES in aforestated terms

Bench: Hon’Ble Shri Partha Sarathi Chaudhury & Shri G. D. Padmahshali

TDS), Raipur ITA No. 197 to 223 & 275 to 301/RPR/2025, AY 2017-18 was framed ex-parte u/s 144 of the Act and not otherwise. That is to say the newly inserted proviso to clause (a) to s/s (1) of section 251 of the Act, while empowering first appellate authority to remand an issue or a file to assessing officer