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)

1) or subsection (2) of Section 120, therefore, the provisions of sub- section (3) of Section 124 which places an embargo on an assessee to raise an objection as regards the validity of the jurisdiction of an A.O would get triggered only in a case where the dispute of the assessee is with respect to the territorial jurisdiction and would

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 was required to be made on the transmission/wheeling charges under any of the sections, i.e u/s.194C or u/s.194I or u/s.194J of the Act, therefore, no disallowance was called for in 13 M/s. Chhattisgarh Steel & Power Ltd.Vs. ACIT, Central Circle-1, Raipur ITA Nos. 91 & 92/RPR/2020 the hands of the assessee company

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 was required to be made on the transmission/wheeling charges under any of the sections, i.e u/s.194C or u/s.194I or u/s.194J of the Act, therefore, no disallowance was called for in 13 M/s. Chhattisgarh Steel & Power Ltd.Vs. ACIT, Central Circle-1, Raipur ITA Nos. 91 & 92/RPR/2020 the hands of the assessee company

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

143(3) of the Act dated 07 March 2013. 39 South Eastern Coalfields Group of cases (On penalty) 1(b). That on the facts and in the circumstances of the case, the Ld. CIT(Appeals) have erred in not discharging the onus of justifying that inaccurate particulars of income was furnished and the 'explanation' given by 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

143(3) of the Act dated 07 March 2013. 39 South Eastern Coalfields Group of cases (On penalty) 1(b). That on the facts and in the circumstances of the case, the Ld. CIT(Appeals) have erred in not discharging the onus of justifying that inaccurate particulars of income was furnished and the 'explanation' given by 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

143(3) of the Act dated 07 March 2013. 39 South Eastern Coalfields Group of cases (On penalty) 1(b). That on the facts and in the circumstances of the case, the Ld. CIT(Appeals) have erred in not discharging the onus of justifying that inaccurate particulars of income was furnished and the 'explanation' given by 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

143(3) of the Act dated 07 March 2013. 39 South Eastern Coalfields Group of cases (On penalty) 1(b). That on the facts and in the circumstances of the case, the Ld. CIT(Appeals) have erred in not discharging the onus of justifying that inaccurate particulars of income was furnished and the 'explanation' given by 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

143(3) of the Act dated 07 March 2013. 39 South Eastern Coalfields Group of cases (On penalty) 1(b). That on the facts and in the circumstances of the case, the Ld. CIT(Appeals) have erred in not discharging the onus of justifying that inaccurate particulars of income was furnished and the 'explanation' given by the Appellant

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

143(3) of the Act dated 07 March 2013. 39 South Eastern Coalfields Group of cases (On penalty) 1(b). That on the facts and in the circumstances of the case, the Ld. CIT(Appeals) have erred in not discharging the onus of justifying that inaccurate particulars of income was furnished and the 'explanation' given by 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

143(3) of the Act dated 07 March 2013. 39 South Eastern Coalfields Group of cases (On penalty) 1(b). That on the facts and in the circumstances of the case, the Ld. CIT(Appeals) have erred in not discharging the onus of justifying that inaccurate particulars of income was furnished and the 'explanation' given by 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

143(3) of the Act dated 07 March 2013. 39 South Eastern Coalfields Group of cases (On penalty) 1(b). That on the facts and in the circumstances of the case, the Ld. CIT(Appeals) have erred in not discharging the onus of justifying that inaccurate particulars of income was furnished and the 'explanation' given by the Appellant

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

143(3) of the Act dated 07 March 2013. 39 South Eastern Coalfields Group of cases (On penalty) 1(b). That on the facts and in the circumstances of the case, the Ld. CIT(Appeals) have erred in not discharging the onus of justifying that inaccurate particulars of income was furnished and the 'explanation' given by the Appellant

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

143(3) of the Act dated 07 March 2013. 39 South Eastern Coalfields Group of cases (On penalty) 1(b). That on the facts and in the circumstances of the case, the Ld. CIT(Appeals) have erred in not discharging the onus of justifying that inaccurate particulars of income was furnished and the 'explanation' given by 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

143(3) of the Act dated 07 March 2013. 39 South Eastern Coalfields Group of cases (On penalty) 1(b). That on the facts and in the circumstances of the case, the Ld. CIT(Appeals) have erred in not discharging the onus of justifying that inaccurate particulars of income was furnished and the 'explanation' given by 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

143(3) of the Act dated 07 March 2013. 39 South Eastern Coalfields Group of cases (On penalty) 1(b). That on the facts and in the circumstances of the case, the Ld. CIT(Appeals) have erred in not discharging the onus of justifying that inaccurate particulars of income was furnished and the 'explanation' given by 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

143(3) of the Act dated 07 March 2013. 39 South Eastern Coalfields Group of cases (On penalty) 1(b). That on the facts and in the circumstances of the case, the Ld. CIT(Appeals) have erred in not discharging the onus of justifying that inaccurate particulars of income was furnished and the 'explanation' given by the Appellant

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

TDS and the Hon'ble bench decided that n issue, which raises a question of fact and can be done only on scrutiny ssessment u/s. 143(3) of the Act or by reopening of assessment u/s. 147 of the Act. 1.4 It is an established legal position that an addition made by the CPC under Section 143(1

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