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

Bench: Shri Ravish Sood & Shri Arun Khodpia

140 of the Act lays down as to by whom such return can be signed and verified. It will, thus, be seen that the form of return of income included a variety of particulars to be disclosed and the particulars of income to be disclosed can be seen against the items which related to disclosure of income besides particulars other

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

140 of the Act lays down as to by whom such return can be signed and verified. It will, thus, be seen that the form of return of income included a variety of particulars to be disclosed and the particulars of income to be disclosed can be seen against the items which related to disclosure of income besides particulars other

THE DY. CIT- CIR.-1(1),, BILASPUR(CG) vs. SOUTH EASTERN COALFILDS LTD.,, BILASPUR(CG)

Bench: Shri Ravish Sood & Shri Arun Khodpia

140 of the Act lays down as to by whom such return can be signed and verified. It will, thus, be seen that the form of return of income included a variety of particulars to be disclosed and the particulars of income to be disclosed can be seen against the items which related to disclosure of income besides particulars other

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

140 of the Act lays down as to by whom such return can be signed and verified. It will, thus, be seen that the form of return of income included a variety of particulars to be disclosed and the particulars of income to be disclosed can be seen against the items which related to disclosure of income besides particulars other

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

140 of the Act lays down as to by whom such return can be signed and verified. It will, thus, be seen that the form of return of income included a variety of particulars to be disclosed and the particulars of income to be disclosed can be seen against the items which related to disclosure of income besides particulars other

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

140 of the Act lays down as to by whom such return can be signed and verified. It will, thus, be seen that the form of return of income included a variety of particulars to be disclosed and the particulars of income to be disclosed can be seen against the items which related to disclosure of income besides particulars other

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

140 of the Act lays down as to by whom such return can be signed and verified. It will, thus, be seen that the form of return of income included a variety of particulars to be disclosed and the particulars of income to be disclosed can be seen against the items which related to disclosure of income besides particulars other

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

140 of the Act lays down as to by whom such return can be signed and verified. It will, thus, be seen that the form of return of income included a variety of particulars to be disclosed and the particulars of income to be disclosed can be seen against the items which related to disclosure of income besides particulars other

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

140 of the Act lays down as to by whom such return can be signed and verified. It will, thus, be seen that the form of return of income included a variety of particulars to be disclosed and the particulars of income to be disclosed can be seen against the items which related to disclosure of income besides particulars other

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

140 of the Act lays down as to by whom such return can be signed and verified. It will, thus, be seen that the form of return of income included a variety of particulars to be disclosed and the particulars of income to be disclosed can be seen against the items which related to disclosure of income besides particulars other

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

140 of the Act lays down as to by whom such return can be signed and verified. It will, thus, be seen that the form of return of income included a variety of particulars to be disclosed and the particulars of income to be disclosed can be seen against the items which related to disclosure of income besides particulars other

DY.C.I.T. 1 vs. SHRI SANDEEP SURENDRAN NAIR, BHILAI(CG)

In the result, the appeal of Revenue is partly allowed for statistical purposes

Bench: Shri Anil Chaturvedi, Am & Shri Partha Sarathi Chaudhury,Jm आयकर अपीऱ सं. / Ita No.222& 318/Rpr/2014 नििाारण वषा / Assessment Year : 2010-11& 2011-12

140/-. The case was taken up for scrutiny. Thereafter, assessment was framed u/s 143(3) of the Act vide order dated 28.03.2013 and the total income was A.Y. 2010-11 & 2011-12 determined at Rs.3,00,49,340/-. Aggrieved by the order of Assessing Officer, assessee carried the matter before Ld.CIT(A), who vide order dated 15.07.2014 (in appeal No.171/13-14

DY.C.I.T. 1, BHILAI(CG) vs. SHRI SANDEEP SURENDRAN NAIR, BHILAI(CG)

In the result, the appeal of Revenue is partly allowed for statistical purposes

Bench: Shri Anil Chaturvedi, Am & Shri Partha Sarathi Chaudhury,Jm आयकर अपीऱ सं. / Ita No.222& 318/Rpr/2014 नििाारण वषा / Assessment Year : 2010-11& 2011-12

140/-. The case was taken up for scrutiny. Thereafter, assessment was framed u/s 143(3) of the Act vide order dated 28.03.2013 and the total income was A.Y. 2010-11 & 2011-12 determined at Rs.3,00,49,340/-. Aggrieved by the order of Assessing Officer, assessee carried the matter before Ld.CIT(A), who vide order dated 15.07.2014 (in appeal No.171/13-14

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)

TDS is not reflecting in Form 26AS. 1.2. On facts and in the circumstance of the case and in law, the Hon'ble CIT(A) erred in not considering the provisions of Section 205 of the Act, per which the assessee should not be called upon to pay the tax on the income to the extent the deductor has already

M/S B.B. VERMA,KORBA(CG) vs. THE JOINT COMMISSIONER OF INCOME TAX,RANGE-I, BILASPUR(CG)

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

Bench: Shri Ravish Sood & Shri Jamlappa D Battullआयकरअपीलसं. / Ita No. 324/Rpr/2016 "नधा"रणवष" / Assessment Year : 2011-12 M/S. B.B. Verma Hig-9, C1, C2, Near Niharika Talkies, Korba (C.G) Pan : Aqlps2396C .......अपीलाथ" / Appellant बनाम / V/S. The Joint Commissioner Of Income Tax, Range-1, Bilaspur (C.G.) ……""यथ" / Respondent Assessee By :Shri G.S. Agarwal, Ar Revenue By :Shri Shravankumar Meena, Dr

TDS of Rs.96,622/- on the “Mobilization Advance" of Rs.42,64,000/- that was received from PMGSY, Korba. Observing, that the assesee had only accounted for mobilization advance of Rs.3,60,860/- (out of Rs.42,64,000/-) in his total receipts during the year under consideration, and, had disclosed the balance amount of Rs.39,03,140/- [Rs.42,64,000 (-) Rs.3

THE ACIT- 1(1),, RAIPUR (CG) vs. M/S. AATHARVA INFRASTRUCTURE,, RAIPUR (CG)

In the result, appeal filed by the revenue is dismissed

Bench: S/Shri N.S Saini & Pavan Kumar Gadaleassessment Year : 2010-2011

140 28,953 Nil Sons 7. Shri Upendra Yadav 20,95,835 1,67,666 25,150 24,360 The Assessing Officer stated that in most of the cases, the TDS deducted by the assessee to give these transactions the color of genuineness has been claimed as refund by the respective subcontractors. In most of the case, the income returned

DY C.I.T..1(1), RAIPUR (CG) vs. SHRI ISMAIL MOHAMMED, RAIPUR (CG)

In the result, appeal filed by the revenue for assessment year 2011-

Bench: Shri N.K. Billaiya (Am) & Shri Ram Lal Negi (Jm) Assessment Year: 2009-10 The Dy. Commissioner Of Shri Ismail Mohammed, Income Tax-1(1), 24/347, Dr. Virdhi Gali Marg, Central Revenue Building, Jawahar Nagar, Civil Lines, Vs. Raipur (C.G.) Raipur (C.G.) Pan: Aispm8617R (Appellant) (Respondent) Revenue By : Sheetal Shashwat Verma (Dr) Assessee By : None (Written Submission) Date Of Hearing: 05/03/2018 Date Of Pronouncement: 06/06/2018

140/-. 3. Aggrieved by the assessment order passed by the AO, the assessee challenged the same before the Ld.CIT (A). The Ld. CIT (A) after hearing the assessee partly allowed the appeal and deleted the aforesaid additions. Against the said order, the revenue is in appeal before the Tribunal. 4. The revenue has challenged the impugned order passed

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE- 3(1) ), RAIPUR vs. SHRI SANTOSH JAIN, RAIPUR

In the result, the appeal of Revenue is Dismissed

Bench: Shri Ravish Sood & Dr. Dipak P. Ripoteआयकर अपील सं. Ita No.43/Rpr/2020 िनधा"रणवष" / Assessment Year : 2008-09 Dcit, Circle 3(1), Shri Santosh Jain Raipur Vs Prop. M/S. Arihant Mining Co., Raipur. Pan: Acmpj 5971 B Appellant/Revenue Respondent /Assessee Applicant By None Respondent By Shri G.N. Singh Date Of Hearing 02/11/2022 Date Of Pronouncement 12/12/2022 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Revenue Against The Order Of Ld.Commissioner Of Income Tax(Appeals)-I, Raipur, Dated 22.11.2019For Assessment Year 2008-09Emanating From The Assessment Order Dated 29.09.2015 Passed Under Section 143(3) R.W.S. 147 Of The Income-Tax Act, 1961 (Hereinafter Also Called As ‘The Act’). The Revenue Has Raised The Following Ground Of Appeal: “1. Whether The Ld. Cit(A) Not Erred In Law & In Fact By Adjudicating The Issue Of Retrospective Applicability Of The Second Proviso To Section 40(A)(Ia) Of The I. T. Act, Which Was Not Aground Of Appeal Before The Ld. Cit(A)? 2. Whether The Ld.Cit(A) Not Erred In Law & In Facts By Ignoring The Fact That The Order Of The Ao Was Erroneous & Prejudicial To The Interest Of Revenue In The Light Of The Fact The Ao Did Not Examine The Issue Of Non Deduction Of Tax At Source & Applicability Of Provision U/S 40(A)(Ia) Of The I. T. Act?

TDS was attracted u/s 194A on the said amount of Rs.32,07,753/- paid to N.B.F.C. as interest. Therefore, the Assessing Officer disallowed Rs.32,07,753/- u/s.40(a)(ia). Aggrieved by the same, the assessee filed an appeal before the ITA No.43/RPR/2020, for A.Y. 2008-09 Shri Santosh Jain ld.CIT(A). The ld.CIT(A) in paras