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

142, Sahid Smarak, G.E Road, Raipur (C.G.) PAN : AACCC7479G ……""यथ" / Respondent Assessee by : Ms. Puja Bajaj, CA Revenue by : Shri Piyush Tripathi, Sr. DR सुनवाई क" तार"ख / Date of Hearing :05.06.2023 घोषणा क" तार"ख / Date of Pronouncement : 18.07.2023 2 M/s. Chhattisgarh Steel & Power Ltd.Vs. ACIT, Central Circle-1, Raipur ITA Nos. 91 & 92/RPR/2020 आदेश / ORDER PER RAVISH SOOD

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

142 TTJ 1 (Del) and it is held that penalty for furnishing such inaccurate particulars of expenses attracts penalty u/s 271(1)(c) of the Act. Similarly, regarding imposition of penalty against addition of Rs.11385.80 lakhs made by disallowing provisions for leave 14 South Eastern Coalfields Group of cases (On penalty) encashment it is not the case of the appellant

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

142 TTJ 1 (Del) and it is held that penalty for furnishing such inaccurate particulars of expenses attracts penalty u/s 271(1)(c) of the Act. Similarly, regarding imposition of penalty against addition of Rs.11385.80 lakhs made by disallowing provisions for leave 14 South Eastern Coalfields Group of cases (On penalty) encashment it is not the case of the appellant

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

142 TTJ 1 (Del) and it is held that penalty for furnishing such inaccurate particulars of expenses attracts penalty u/s 271(1)(c) of the Act. Similarly, regarding imposition of penalty against addition of Rs.11385.80 lakhs made by disallowing provisions for leave 14 South Eastern Coalfields Group of cases (On penalty) encashment it is not the case of the appellant

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

142 TTJ 1 (Del) and it is held that penalty for furnishing such inaccurate particulars of expenses attracts penalty u/s 271(1)(c) of the Act. Similarly, regarding imposition of penalty against addition of Rs.11385.80 lakhs made by disallowing provisions for leave 14 South Eastern Coalfields Group of cases (On penalty) encashment it is not the case of the appellant

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

142 TTJ 1 (Del) and it is held that penalty for furnishing such inaccurate particulars of expenses attracts penalty u/s 271(1)(c) of the Act. Similarly, regarding imposition of penalty against addition of Rs.11385.80 lakhs made by disallowing provisions for leave 14 South Eastern Coalfields Group of cases (On penalty) encashment it is not the case of the appellant

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

142 TTJ 1 (Del) and it is held that penalty for furnishing such inaccurate particulars of expenses attracts penalty u/s 271(1)(c) of the Act. Similarly, regarding imposition of penalty against addition of Rs.11385.80 lakhs made by disallowing provisions for leave 14 South Eastern Coalfields Group of cases (On penalty) encashment it is not the case of the appellant

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

142 TTJ 1 (Del) and it is held that penalty for furnishing such inaccurate particulars of expenses attracts penalty u/s 271(1)(c) of the Act. Similarly, regarding imposition of penalty against addition of Rs.11385.80 lakhs made by disallowing provisions for leave 14 South Eastern Coalfields Group of cases (On penalty) encashment it is not the case of the appellant

SOUTH EASTERN COALFIELDS LTD,BILASPUR(CG) vs. DY.. C.I.T.-1(1), BILASPUR(CG)

Bench: Shri Ravish Sood & Shri Arun Khodpia

142 TTJ 1 (Del) and it is held that penalty for furnishing such inaccurate particulars of expenses attracts penalty u/s 271(1)(c) of the Act. Similarly, regarding imposition of penalty against addition of Rs.11385.80 lakhs made by disallowing provisions for leave 14 South Eastern Coalfields Group of cases (On penalty) encashment it is not the case of the appellant

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

142 TTJ 1 (Del) and it is held that penalty for furnishing such inaccurate particulars of expenses attracts penalty u/s 271(1)(c) of the Act. Similarly, regarding imposition of penalty against addition of Rs.11385.80 lakhs made by disallowing provisions for leave 14 South Eastern Coalfields Group of cases (On penalty) encashment it is not the case of the appellant

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

142 TTJ 1 (Del) and it is held that penalty for furnishing such inaccurate particulars of expenses attracts penalty u/s 271(1)(c) of the Act. Similarly, regarding imposition of penalty against addition of Rs.11385.80 lakhs made by disallowing provisions for leave 14 South Eastern Coalfields Group of cases (On penalty) encashment it is not the case of the appellant

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

142 TTJ 1 (Del) and it is held that penalty for furnishing such inaccurate particulars of expenses attracts penalty u/s 271(1)(c) of the Act. Similarly, regarding imposition of penalty against addition of Rs.11385.80 lakhs made by disallowing provisions for leave 14 South Eastern Coalfields Group of cases (On penalty) encashment it is not the case of the appellant

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

142 TTJ 1 (Del) and it is held that penalty for furnishing such inaccurate particulars of expenses attracts penalty u/s 271(1)(c) of the Act. Similarly, regarding imposition of penalty against addition of Rs.11385.80 lakhs made by disallowing provisions for leave 14 South Eastern Coalfields Group of cases (On penalty) encashment it is not the case of the appellant

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

142 TTJ 1 (Del) and it is held that penalty for furnishing such inaccurate particulars of expenses attracts penalty u/s 271(1)(c) of the Act. Similarly, regarding imposition of penalty against addition of Rs.11385.80 lakhs made by disallowing provisions for leave 14 South Eastern Coalfields Group of cases (On penalty) encashment it is not the case of the appellant

MOHAMMED USMAN, BHILAI,DURG vs. INCOME TAX OFFICER-2(1), BHILAI, DURG

In the result, appeal of the assessee is allowed

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.180/Rpr/2026 "नधा"रण वष" /Assessment Year : 2011-12 Mohammed Usman C/25, Nandini Road, Power House, Bhilai-490 011, Dist. Durg Pan: Aafpu9292H

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, the said delay of 58 days involved in the present appeal is condoned. 5. In this case, the assessee has filed both legal grounds as well

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)

142/- on various expenses debited to the account.Para- 05 Page-04 5. CIT appeal decision; - The CIT appeal dismissed the appeal of the assesee and confirmed the addition, as above of AO. 6. The application of condonation of delay in filling form -36 dated 31-05-2019 and 30-12- 2022, is not acceptable by the reasons discussed in paper

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

TDS or under the mistaken belief that the methodology of splitting a single payment into parts below Rs. 20,000/- would provide him escape from the rigour of the provisions of the Act providing for disallowance. In either event, the appellant had not been a bonafide assessee who had made the deduction and deposited it subsequently. Obviously, the appellant could

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

TDS or under the mistaken belief that the methodology of splitting a single payment into parts below Rs. 20,000/- would provide him escape from the rigour of the provisions of the Act providing for disallowance. In either event, the appellant had not been a bonafide assessee who had made the deduction and deposited it subsequently. Obviously, the appellant could