JOINT.COMMISSIONER OF INCOME TAX RANGE -I, BILASPUR(CG) vs. SOUTH EASTERN COALFIELDS LTD, BILASPUR(CG)

The appeals of the assessee are partly allowed for statistical purposes and the appeal of the Revenue in ITA

Bench: Shri Anil Chaturvedi, Am & Shri Partha Sarathi Chaudhury,Jm Sl.

143(3)/147 dated 27th March, 2006 was bad in law, ab initio void and liable to be struck down. 1(b) That on the facts and in the circumstances of the case, the CIT(Appeals) failed to appreciate that the Assessing has not satisfied the pre-conditions mentioned in section 147 and 148 of the Act before issuing notice

SHRI SHRI MITHILESH KUMAR,RAIPUR (CG) vs. THE DY. COMMISSIONER OF INCOME TAX 1(1), RAIPUR (CG)

In the result, appeal of the assessee is allowed

Bench: Shri Pradip Kumar Kedia & Shri Pawan Singh

TDS certificates, purchases were of Rs. 6.9 Crores. On service of notice under section 148, the assessee demanded reasons recorded. The reasons recorded were provided to the assessee. The AO after service of notice under section 142(1) proceeded for assessment. The assessment was completed on 30.03.2014 under section 147read with section 143

PRIYESH SINGHANIA, RAIPUR,RAIPUR vs. DCIT, CIRCLE-1(1), RAIPUR, RAIPUR

In the result, appeal of the assessee is allowed

Bench: Shri Partha Sarathi Chaudhury & Shri G. D. Padmahshaliआयकर अपील सं. / Ita No.462/Rpr/2025 "नधा"रण वष" / Assessment Year : 2017-18 Priyesh Singhania 730/1, Radha Kunj, Opposite Vip Guest House, Pahuna, Shankar Nagar Main Road, Raipur (C.G.)-492 001 Pan: Aoups7838A ........अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Circle-1(1), Raipur (C.G.) ……""यथ" / Respondent

TDS u/s.194DA as the provisions of Section 143(1)(a)(vi) stipulates that addition of income can be made but the refund

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)

Section 124(3) of the Act, which as observed by us hereinabove, is in context of the territorial jurisdiction of the A.O. Apart from that, as held by the Hon'ble Supreme Court in the case of Kanwar Singh Saini Vs. High Court of Delhi (supra), as the Jt. CIT, Range-1, Bilaspur in absence of any order in writing

8TH BATALIAN INDIA RESERVE CAF,RAJNANDGAON vs. ACIT, CPC, TDS, GHAZIABAD

Bench: Shri Ravish Sood & Shri Arun Khodpia

TDS, Ghaziabad ITA Nos. 184 to 191/RPR/2022 further evidence in that connection, he is bound to follow the procedure prescribed under section 143

8TH BATALIAN INDIA RESERVE CAF,RAJNANDGAON vs. ACIT, CPC, TDS, GHAZIABAD

Bench: Shri Ravish Sood & Shri Arun Khodpia

TDS, Ghaziabad ITA Nos. 184 to 191/RPR/2022 further evidence in that connection, he is bound to follow the procedure prescribed under section 143

8TH BATALIAN INDIA RESERVE CAF,RAJNANDGAON vs. ACIT, CPC, TDS, GHAZIABAD

Bench: Shri Ravish Sood & Shri Arun Khodpia

TDS, Ghaziabad ITA Nos. 184 to 191/RPR/2022 further evidence in that connection, he is bound to follow the procedure prescribed under section 143

8TH BATALIAN INDIA RESERVE CAF,RAJNANDGAON vs. ACIT, CPC, TDS, GHAZIABAD

Bench: Shri Ravish Sood & Shri Arun Khodpia

TDS, Ghaziabad ITA Nos. 184 to 191/RPR/2022 further evidence in that connection, he is bound to follow the procedure prescribed under section 143

8TH BATALIAN INDIA RESERVE CAF,RAJNANDGAON vs. ACIT, CPC, TDS, GHAZIABAD

Bench: Shri Ravish Sood & Shri Arun Khodpia

TDS, Ghaziabad ITA Nos. 184 to 191/RPR/2022 further evidence in that connection, he is bound to follow the procedure prescribed under section 143

8TH BATALIAN INDIA RESERVE CAF,RAJNANDGAON vs. ACIT, CPC, TDS, GHAZIABAD

Bench: Shri Ravish Sood & Shri Arun Khodpia

TDS, Ghaziabad ITA Nos. 184 to 191/RPR/2022 further evidence in that connection, he is bound to follow the procedure prescribed under section 143

8TH BATALIAN INDIA RESERVE CAF,RAJNANDGAON vs. ACIT, CPC, TDS, GHAZIABAD

Bench: Shri Ravish Sood & Shri Arun Khodpia

TDS, Ghaziabad ITA Nos. 184 to 191/RPR/2022 further evidence in that connection, he is bound to follow the procedure prescribed under section 143

8TH BATALIAN INDIA RESERVE CAF,RAJNANDGAON vs. ACIT, CPC, TDS, GHAZIABAD

Bench: Shri Ravish Sood & Shri Arun Khodpia

TDS, Ghaziabad ITA Nos. 184 to 191/RPR/2022 further evidence in that connection, he is bound to follow the procedure prescribed under section 143

MITESH SINGHANIA,RAIPUR vs. INCOME TAX OFFICER WARD 1(2) RAIPUR, CENTRAL REVENUE BUILDING, RAIPUR

In the result, appeal of the assessee is allowed

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.410/Rpr/2025 "नधा"रण वष" /Assessment Year : 2017-18 Mitesh Singhania Singhania Bhawan, Subhas Road, Near Telghani Naka, Raipur (C.G.)-492 001 Pan: Avops1474P .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-1(2), Raipur (C.G) ……""यथ" / Respondent

section 80C(5) is not applicable in this case as the policy was surrendered after more than 5 years on 30.04.2016. M/s Reliance Nippon had deducted TDS u/s 194DA and based on such information in 26AS Statement, CPC made an upward adjustment while processing the Return u/s 143

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

SURYA LAND DEVELOPERS, RAIPUR,RAIPUR vs. INCOME TAX OFFICER-1(4), RAIPUR, RAIPUR

In the result, appeal of the Assessee is allowed

Bench: Shri Partha Sarathi Chaudhury, Judicial Ember

143(2) was issued by the Ld. Income Tax Officer, Ward-1(4), Raipur. Hence, the assessment order passed without jurisdiction deserves to be quashed. 2. On the facts and in the circumstances of the case, the Ld. AO has erred in making addition of Rs.3,16,520/- on account of non-deduction of TDS u/s 194C of the Income

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)

143(3) of the Act for the A.Y 2012-13 on 23- 09-2013 by AO and income was assessed at Rs. 83,33,659/- on return income of Rs.40,63,900/ under head business and profession. Details of addition to the Income of the assessee, as under: I. Disallowances under section

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.)

143(3) dated 30.12.2019 i.e. the assessee has accepted its misreporting of income. iv. Mens rea —bad intention is not prerequisite for levy of penalty and ignorance of provisions of law is not an excuse. 8. In view of the above discussion, it is justified that the assessee has misreported its income for the year under consideration

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.)

143(3) dated 30.12.2019 i.e. the assessee has accepted its misreporting of income. iv. Mens rea —bad intention is not prerequisite for levy of penalty and ignorance of provisions of law is not an excuse. 8. In view of the above discussion, it is justified that the assessee has misreported its income for the year under consideration