SHRI SHRI SUSHIL KUMAR AGRAWAL, KORBA,KORBA(CG) vs. THE JOINT COMMISSIONER OF INCOME TAX,RANGE KORBA, KORBA(CG)

In the result, appeal of the assesee in ITA No

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos. 93 & 94/Rpr/2017 "नधा"रण वष" / Assessment Years: 2010-11 & 2011-12 Shri Sushil Kumar Agrawal, Prop. Of M/S. Shrikishan & Co., T.P Nagar, Korba (C.G.) Pan : Acgpa4350B .......अपीलाथ"/Appellant बनाम / V/S. The Joint Commissioner Of Income Tax, Korba (C.G.) ……""यथ" / Respondent

139(1) of the Income-tax Act. The disability to claim deductions on account of such lately credited sum of TDS in assessment of the previous year in which it was deducted, was detrimental to the small traders who may not be in a position to bear the burden of such disallowance in the present assessment year. 16 Shri Sushil

SHRI SHRI SUSHIL KUMAR AGRAWAL, KORBA,KORBA(CG) vs. THE JOINT COMMISSIONER OF INCOME TAX,RANGE KORBA, KORBA(CG)

In the result, appeal of the assesee in ITA No

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos. 93 & 94/Rpr/2017 "नधा"रण वष" / Assessment Years: 2010-11 & 2011-12 Shri Sushil Kumar Agrawal, Prop. Of M/S. Shrikishan & Co., T.P Nagar, Korba (C.G.) Pan : Acgpa4350B .......अपीलाथ"/Appellant बनाम / V/S. The Joint Commissioner Of Income Tax, Korba (C.G.) ……""यथ" / Respondent

139(1) of the Income-tax Act. The disability to claim deductions on account of such lately credited sum of TDS in assessment of the previous year in which it was deducted, was detrimental to the small traders who may not be in a position to bear the burden of such disallowance in the present assessment year. 16 Shri Sushil

SHRI SHRI NISHANT JAIN,BILASPUR(CG) vs. THE JOINT COMMISSIONER OF INCOME TAX,RANGE-I, BILASPUR(CG)

In the result, appeal of the assessee is partly allowed

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अऩीऱ सं./Ita No.199/Rpr/2016 (ननधाारण वषा / Assessment Year :2010-2011) Nishant Jain, Vs Jcit, Range-1, Bilaspur(Cg) M/S Landmark Engineer, Flat No.27, Shantinagar, Ring Road No.2, Bilaspur Pan No. : Agepj 9793 M (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

139, such sum shall be allowed as a deduction in computing the income of the previous year in which such tax has been paid. The following second proviso shall be inserted in sub-clause (/a) of clause (a) of section 40 by the Finance Act, 2012, w.e.f. 1-4-2013 : Provided further that where an assessee fails to deduct

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.)

9) of Section 270A was satisfied, thus, the A.O had wrongly assumed jurisdiction and saddled the assessee company with penalty under the aforesaid statutory provision. The Ld. AR, to fortify his aforesaid claim, had drawn support from the judgment of the Hon’ble Supreme Court in the case of Schneider CO Nos. 19 & 20/RPR/2023 Electric South East Asia

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.)

9) of Section 270A was satisfied, thus, the A.O had wrongly assumed jurisdiction and saddled the assessee company with penalty under the aforesaid statutory provision. The Ld. AR, to fortify his aforesaid claim, had drawn support from the judgment of the Hon’ble Supreme Court in the case of Schneider CO Nos. 19 & 20/RPR/2023 Electric South East Asia

SHRI JAGANNATH TRANSPORT CORPORATION, RAIPUR,RAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, RAIPUR, RAIPUR

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: 162/Rpr/2025 (िनधा"रण वष" Assessment Year: 2023-24)

TDS is being claimed, the corresponding receipts are not offered in the respective income schedules, to arrive at the taxable total income. Hence, the return of income filed is regarded as defective, as provided in Explanation (a) under section 139(9

SHRI SHRI AJAY KUMAR AGRAWAL,AMBIKAPUR (CG) vs. THE THE INCOME TAX OFFICER, AMBIKAPUR (CG)

Appeals of the assessee are allowed in terms of our aforesaid terms, with no order as to cost

Bench: Shri Ravish Sood & Shri Jamlappa D. Battullआयकर अपील सं. / Ita Nos. 260 & 261/Rpr/2016 िनधा"रण वष" / Assessment Year : 2010-11 & 2011-12 Shri Ajay Kumar Agrawal, Juna Gaddi Road, Po: Ambikapur (C.G.) Pan : Acqpa 4988 B .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Income Tax Office, Kharsia Road, Po: Ambikapur (C.G) .……""थ" / Respondent Appearances Assessee By : Shri G. S. Agrawal Revenue By : Shri G. N. Singh सुनवाई की तारीख / Date Of Conclusive Hearing : 04/02/2022 घोषणा की तारीख / Date Of Pronouncement : 14/03/2022 आदेश/ Order Per Jamlappa D. Battull, Am; The Present Appeals Are Filed By The Assessee Against The First Appellate Order Of Commissioner Of Income Tax - Appeals, Bilaspur [For Short “Cit(A)”] Passed U/S 250 Vide Order Dt 21/03/2016, Which In Turn Sprung From The Assessment Order [For Short “Ao”] Dt 04/03/2013 & 23/01/2014 Passed For Assessment Year [For Short “Ay”] 2010- 2011 & 2011-2012 By The Ld Assessing Officer [For Short “Ld Ao”] U/S 143(3) Of The Income-Tax Act, 1961 [For Short “The Act”].

TDS u/s 194A and was subjected to 40(a)(ia) disallowances by the Ld AO, against which certificate in “Annexure-A to form 26A”, from a Chartered Accountant is placed on record in terms of first proviso to section 201(1) of the Act r.w.s. 31ACB; Amt of Interest/finance CA Certificate Details Sr NBFC Payee charge Debited / Claimed as Exps

SHRI SHRI AJAY KUMAR AGRAWAL,AMBIKAPUR (CG) vs. THE INCOOME TAX OFFICER, AMBIKAPUR (CG)

Appeals of the assessee are allowed in terms of our aforesaid terms, with no order as to cost

Bench: Shri Ravish Sood & Shri Jamlappa D. Battullआयकर अपील सं. / Ita Nos. 260 & 261/Rpr/2016 िनधा"रण वष" / Assessment Year : 2010-11 & 2011-12 Shri Ajay Kumar Agrawal, Juna Gaddi Road, Po: Ambikapur (C.G.) Pan : Acqpa 4988 B .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Income Tax Office, Kharsia Road, Po: Ambikapur (C.G) .……""थ" / Respondent Appearances Assessee By : Shri G. S. Agrawal Revenue By : Shri G. N. Singh सुनवाई की तारीख / Date Of Conclusive Hearing : 04/02/2022 घोषणा की तारीख / Date Of Pronouncement : 14/03/2022 आदेश/ Order Per Jamlappa D. Battull, Am; The Present Appeals Are Filed By The Assessee Against The First Appellate Order Of Commissioner Of Income Tax - Appeals, Bilaspur [For Short “Cit(A)”] Passed U/S 250 Vide Order Dt 21/03/2016, Which In Turn Sprung From The Assessment Order [For Short “Ao”] Dt 04/03/2013 & 23/01/2014 Passed For Assessment Year [For Short “Ay”] 2010- 2011 & 2011-2012 By The Ld Assessing Officer [For Short “Ld Ao”] U/S 143(3) Of The Income-Tax Act, 1961 [For Short “The Act”].

TDS u/s 194A and was subjected to 40(a)(ia) disallowances by the Ld AO, against which certificate in “Annexure-A to form 26A”, from a Chartered Accountant is placed on record in terms of first proviso to section 201(1) of the Act r.w.s. 31ACB; Amt of Interest/finance CA Certificate Details Sr NBFC Payee charge Debited / Claimed as Exps

SHRI SHRI KAILASH CHAND AGRAWAL,KORBA(CG) vs. THE DY. COMMISSIONER OF INCOME TAX,, KORBA(CG)

Appeal of the assessee is partly allowed in aforesaid terms, with no order as to cost

Bench: Shri Ravish Sood & Shri Jamlappa D. Battullआयकर अपील सं. / Ita Nos. 275/Rpr/2016 धििाारण वर्ा / Assessment Year : 2010-2011 Shri Kailas Chand Agrawal 53, Shri Balaji Bhawan, T.P Nagar Korba (C.G.) Pan : Acqpa 4988 B .......अपीलार्थी / Appellant बिाम / V/S. Dy Commissioner Of Income Tax, Income Tax Office, Mahanandi Complex, .……प्रत्यर्थी / Respondent Korba (C.G) 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 : 01/04/2022 आदेश / Order Per Jamlappa D. Battull, Am; The Present Appeal Is Filed By The Assessee 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 In Turn Sprung From The Assessment Order [For Short “Ao”] Dt 18/03/2013 Passed By The Ld Assessing Officer [For Short “Ld Ao”] U/S 143(3) Of The Income-Tax Act, 1961 [For Short “The Act”] For Assessment Year [For Short “Ay”] 2010-2011. Itat-Raipur Page 1 Of 10

TDS u/s 194A and was subjected to 40(a)(ia) disallowances by the Ld AO, against which no certificates in “Annexure-A to form 26A”, from a Chartered Accountant as contemplated in first proviso to section 201(1) of the Act r.w.s. 31ACB; were placed neither before the Ld AO during the course assessment proceeding nor before

SHREE SITA EDIBLES LIMITED,DURG vs. INCOME TAX OFFICER , WARD 1(1), BHILAI

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

Bench: Shri Ravish Sood & Shri Rathod Kamlesh Jayantbhaiआयकर अपील सं. / Ita No. 151/Rpr/2018 "नधा"रण वष" / Assessment Year : 2013-14 Shree Sita Edibles Ltd. Behind District Court, Millpara, Durg. (C.G.)-491 001 Pan : Aapcs4417H .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer-1(1), Bhilai (C.G.) ……""यथ" / Respondent Assessee By : Shri R.B Doshi, Ar Revenue By : Shri G.N Singh, Dr

139'. This section 40(a)(ia) of the Act refers only to The duty to deduct tax and pay to government account. If there is any shortfall due to any difference of opinion as to the taxability of any item or the nature of payments falling under various TDS provisions, the assessee can be declared to be y in assessee

DEPUTY COMMISSIONER OF INCOME TAX , RAIPUR vs. GRAND MOTORS, RAIPUR

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am Dy. Commissioner Of Income Tax-1(1), Grand Motors, Aayakar Bhawan, Civil Lines, Lodhi Para Chowk, Pandri, Raipur Raipur, 492001, Chhattisgarh Chhattisgarh, 492001 Pan: Aagfg8524P

TDS has not been deducted thereon. Accordingly, the judicial AO is hereby directed to make disallowance of 30% of Rs.7,42,500/- i.e, Rs.2,22,750/-. 4.4 In view of the above facts of the case grounds raised by the appellant is hereby addressed and allowed. 6. Aggrieved with the relief qua the unpaid VAT liability of Rs.3

M/S GOPAL RICE INDUSTRIES, ,DHAMTARI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 2(1), RAIPUR

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

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 291/Rpr/2017 "नधा"रण वष" / Assessment Year : 2008-09 M/S. Gopal Rice Industries Village- Sambalpur, Dhamtari (C.G.)-493 773 Pan : Aabfi4303F .......अपीलाथ" / Appellant बनाम / V/S. The Deputy Commissioner Of Income Tax-2(1), Raipur (C.G.) ……""यथ" / Respondent

TDS was done on hire purchase interest paid to NBFC violating the provisions of section 40(a)(ia) of the IT Act, 1961. Considering the facts and circumstances of the case, I have reason to believe that the income of the assessee escaped assessment to the extent of Rs.8,54,977/- and therefore, notice u/s.148 of the Act is issued

M/S. RAVI SHREE NARAYAN TRANSPORT,BHILAI vs. ASSISTANT COMMISSIONER OF INCOME TAX (TDS), RAIPUR

Bench: Hon’Ble Shri Ravish Sood & Shri G. D. Padmahshaliआयकर अपीऱ सं. / Ita No. 105 To 107/Rpr/2020 निर्धारण वर्ा / Assessment Year : 2007-08 To 2009-10 M/S Ravi Shree Narayan Transport Acc Main Gate, Jamul Square, Jamul, Bhilai.(C.G.)Pan : Ashfr7461F . . . . . . . अपीऱधर्थी / Appellant बनाम / V/S. Asstt. Commissioner Of Income Tax, . . . . . . . प्रत्यर्थी / Respondent Tds, Raipur (C.G.) द्वारा / Appearances Assessee By : Shri S. R. Rao Revenue By : Shri G. N. Singh सुनवाई की तारीख / Date Of Conclusive Hearing : 22/11/2022 घोषणा की तारीख / Date Of Pronouncement : 26/12/2022 आदेश / Order Per G. D. Padmahshali, Am The Present Bunch Of Appeals Is Challenged Against The Consolidated Order Of Commissioner Of Income Tax (Appeals)-Ii, Raipur [For Short “Cit(A)”] Passed U/S 250 Of Income-Tax Act, 1961 [For Short “The Act”], Which Turned Out Of Consolidated Order Passed U/S 201(1) & 201(1A) Of The Act, By The Asstt. Commissioner Of Income Tax(Tds), Raipur [For Short “Ao”], For Three Assessment Years [For Short “Ay”] 2006-07 To 2008-09. Itat-Raipur Page 1 Of 14

139; (ii) has taken into account such sum for computing income in such return of income; and (iii) has paid the tax due on the income declared by him in such return of income, and the person furnishes a certificate to this effect from an accountant in such form as maybe prescribed:] Provided [further] that no penalty shall be charged

M/S. RAVI SHREE NARAYAN TRANSPORT,BHILAI vs. ASSISTANT COMMISSIONER OF INCOME TAX(TDS), RAIPUR

Bench: Hon’Ble Shri Ravish Sood & Shri G. D. Padmahshaliआयकर अपीऱ सं. / Ita No. 105 To 107/Rpr/2020 निर्धारण वर्ा / Assessment Year : 2007-08 To 2009-10 M/S Ravi Shree Narayan Transport Acc Main Gate, Jamul Square, Jamul, Bhilai.(C.G.)Pan : Ashfr7461F . . . . . . . अपीऱधर्थी / Appellant बनाम / V/S. Asstt. Commissioner Of Income Tax, . . . . . . . प्रत्यर्थी / Respondent Tds, Raipur (C.G.) द्वारा / Appearances Assessee By : Shri S. R. Rao Revenue By : Shri G. N. Singh सुनवाई की तारीख / Date Of Conclusive Hearing : 22/11/2022 घोषणा की तारीख / Date Of Pronouncement : 26/12/2022 आदेश / Order Per G. D. Padmahshali, Am The Present Bunch Of Appeals Is Challenged Against The Consolidated Order Of Commissioner Of Income Tax (Appeals)-Ii, Raipur [For Short “Cit(A)”] Passed U/S 250 Of Income-Tax Act, 1961 [For Short “The Act”], Which Turned Out Of Consolidated Order Passed U/S 201(1) & 201(1A) Of The Act, By The Asstt. Commissioner Of Income Tax(Tds), Raipur [For Short “Ao”], For Three Assessment Years [For Short “Ay”] 2006-07 To 2008-09. Itat-Raipur Page 1 Of 14

139; (ii) has taken into account such sum for computing income in such return of income; and (iii) has paid the tax due on the income declared by him in such return of income, and the person furnishes a certificate to this effect from an accountant in such form as maybe prescribed:] Provided [further] that no penalty shall be charged

M/S. RAVI SHREE NARAYAN TRANSPORT,BHILAI vs. ASSISTANT COMMISSIONER OF INCOME TAX (TDS), RAIPUR

Bench: Hon’Ble Shri Ravish Sood & Shri G. D. Padmahshaliआयकर अपीऱ सं. / Ita No. 105 To 107/Rpr/2020 निर्धारण वर्ा / Assessment Year : 2007-08 To 2009-10 M/S Ravi Shree Narayan Transport Acc Main Gate, Jamul Square, Jamul, Bhilai.(C.G.)Pan : Ashfr7461F . . . . . . . अपीऱधर्थी / Appellant बनाम / V/S. Asstt. Commissioner Of Income Tax, . . . . . . . प्रत्यर्थी / Respondent Tds, Raipur (C.G.) द्वारा / Appearances Assessee By : Shri S. R. Rao Revenue By : Shri G. N. Singh सुनवाई की तारीख / Date Of Conclusive Hearing : 22/11/2022 घोषणा की तारीख / Date Of Pronouncement : 26/12/2022 आदेश / Order Per G. D. Padmahshali, Am The Present Bunch Of Appeals Is Challenged Against The Consolidated Order Of Commissioner Of Income Tax (Appeals)-Ii, Raipur [For Short “Cit(A)”] Passed U/S 250 Of Income-Tax Act, 1961 [For Short “The Act”], Which Turned Out Of Consolidated Order Passed U/S 201(1) & 201(1A) Of The Act, By The Asstt. Commissioner Of Income Tax(Tds), Raipur [For Short “Ao”], For Three Assessment Years [For Short “Ay”] 2006-07 To 2008-09. Itat-Raipur Page 1 Of 14

139; (ii) has taken into account such sum for computing income in such return of income; and (iii) has paid the tax due on the income declared by him in such return of income, and the person furnishes a certificate to this effect from an accountant in such form as maybe prescribed:] Provided [further] that no penalty shall be charged

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 2(1), , RAIPUR vs. SHRI RADHESHYAM AGRAWAL, RAIPUR

The appeal of the revenue is dismissed in terms of our aforesaid observations

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No.32/Rpr/2020 "नधा"रण वष" / Assessment Year : 2015-16 The Deputy Commissioner Of Income Tax-2(1), Raipur (C.G.) .......अपीलाथ"/Appellant बनाम / V/S. Radheshyam Agrawal 27/B, Ankit Choubey Colony, Raipur (C.G.). Pan : Aczpa6544J ……""यथ" / Respondent

TDS a/w. interest) and the assessee was put into the possession of the property, therefore, the transfer was completed and hence, question of any part performance of the contract did not arise. Observing that the facts involved in the case of Balbir Singh Maini (supra) were distinguishable as against those involved in the present case of the assessee

SANJAY BAJPAI BUILDERS PVT. LTD.,,RAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-3(1), RAIPUR, RAIPUR

In the result, appeal of the assessee is dismissed in terms of our aforesaid observations

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 30/Rpr/2023 "नधा"रण वष" / Assessment Year :2015-16

TDS. Thus, I do not find any reason to interfere with the findings given by the AO on this issue. All the grounds taken by the assessee is accordingly dismissed. Thus, the appeal filed by the appellant is Dismissed u/s. 250 read with section 251 of the Income Tax Act, 1961.” 5. The assessee being aggrieved with the order

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

TDS on wheeling charges is not sustainable, hence the disallowance u/s 40 (a)(ia) of the Act is deleted and this ground of appeal is allowed.” We find that the aforesaid view of the CIT(Appeals) is supported by the order of the ITAT, Mumbai in the case of Chhattisgarh State Electricity Board Vs. Income Tax Officer

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

TDS on wheeling charges is not sustainable, hence the disallowance u/s 40 (a)(ia) of the Act is deleted and this ground of appeal is allowed.” We find that the aforesaid view of the CIT(Appeals) is supported by the order of the ITAT, Mumbai in the case of Chhattisgarh State Electricity Board Vs. Income Tax Officer