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

3. The Ld. CIT (A) erred in law and in facts in confirming the action of the CPC for making adjustment on the basis of information available in the Form 26AS related to TDS u/s.194DA as the provisions of Section 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

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

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

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

3) of the Act by the Ld. Income Tax Officer, Ward-1(4), Raipur is invalid, bad-in-law and void ab initio, as the notice u/s 143(2) dated 29.07.2016 was not issued by the Assessing Officer having jurisdiction over the assessee (i.e., DCIT/ACIT-1(1), Raipur), as envisaged u/s 143(2) r.w.s. 2(7A) r.w.s. 120 and Notification

NISHANT JAIN,BILASPUR vs. ACIT CIRCLE 1(1), BILASPUR

In the result, appeal filed by the assessee in ITA No

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos. 510, 511 & 512/Rpr/2024 "नधा"रण वष" / Assessment Years : 2014-15, 2017-18 & 2018-19 Nishant Jain Ring Road No.2, Shanti Nagar, Near Sidhasikhar Vistar, Bilaspur (C.G.)-495 001 Pan: Agepj9793M .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax, Circle-1(1), Bilaspur (C.G.) ……""यथ" / Respondent

143(3) was completed on 29.07.2016 thereby assessing income at Rs.1,33,36,734/-. Thereafter, the Pr. Commissioner of Income Tax, Bilaspur has passed order u/s 263 of the Income Tax Act, 1961 on 25.03.2019 and made the following observation:- (i) As per submission of the assessee, 26AS was rectified on 25.02.2019 i.e. during revisional proceedings. Still there is discrepancy

NISHANT JAIN,BILASPUR vs. ACIT CIRCLE 1(1), BILASPUR

In the result, appeal filed by the assessee in ITA No

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos. 510, 511 & 512/Rpr/2024 "नधा"रण वष" / Assessment Years : 2014-15, 2017-18 & 2018-19 Nishant Jain Ring Road No.2, Shanti Nagar, Near Sidhasikhar Vistar, Bilaspur (C.G.)-495 001 Pan: Agepj9793M .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax, Circle-1(1), Bilaspur (C.G.) ……""यथ" / Respondent

143(3) was completed on 29.07.2016 thereby assessing income at Rs.1,33,36,734/-. Thereafter, the Pr. Commissioner of Income Tax, Bilaspur has passed order u/s 263 of the Income Tax Act, 1961 on 25.03.2019 and made the following observation:- (i) As per submission of the assessee, 26AS was rectified on 25.02.2019 i.e. during revisional proceedings. Still there is discrepancy

NISHANT JAIN,BILASPUR vs. ACIT CENTRAL CIRCLE, BILASPUR

In the result, appeal filed by the assessee in ITA No

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos. 510, 511 & 512/Rpr/2024 "नधा"रण वष" / Assessment Years : 2014-15, 2017-18 & 2018-19 Nishant Jain Ring Road No.2, Shanti Nagar, Near Sidhasikhar Vistar, Bilaspur (C.G.)-495 001 Pan: Agepj9793M .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax, Circle-1(1), Bilaspur (C.G.) ……""यथ" / Respondent

143(3) was completed on 29.07.2016 thereby assessing income at Rs.1,33,36,734/-. Thereafter, the Pr. Commissioner of Income Tax, Bilaspur has passed order u/s 263 of the Income Tax Act, 1961 on 25.03.2019 and made the following observation:- (i) As per submission of the assessee, 26AS was rectified on 25.02.2019 i.e. during revisional proceedings. Still there is discrepancy

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

143(1) 3. Amend intimation under section 200A(1) ………………. 154(7) save as otherwise…………… no amendment under the section shall be made after expiry of four years ……… The Income Tax Authorities referred under section 116 may amend any ORDER passed by it or order u/s. 200A, if found any mistake apparent from the record. Further, the literal interpretation

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

143(1) 3. Amend intimation under section 200A(1) ………………. 154(7) save as otherwise…………… no amendment under the section shall be made after expiry of four years ……… The Income Tax Authorities referred under section 116 may amend any ORDER passed by it or order u/s. 200A, if found any mistake apparent from the record. Further, the literal interpretation

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

143(1) 3. Amend intimation under section 200A(1) ………………. 154(7) save as otherwise…………… no amendment under the section shall be made after expiry of four years ……… The Income Tax Authorities referred under section 116 may amend any ORDER passed by it or order u/s. 200A, if found any mistake apparent from the record. Further, the literal interpretation

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

143(1) 3. Amend intimation under section 200A(1) ………………. 154(7) save as otherwise…………… no amendment under the section shall be made after expiry of four years ……… The Income Tax Authorities referred under section 116 may amend any ORDER passed by it or order u/s. 200A, if found any mistake apparent from the record. Further, the literal interpretation

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

143(1) 3. Amend intimation under section 200A(1) ………………. 154(7) save as otherwise…………… no amendment under the section shall be made after expiry of four years ……… The Income Tax Authorities referred under section 116 may amend any ORDER passed by it or order u/s. 200A, if found any mistake apparent from the record. Further, the literal interpretation

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

143(1) 3. Amend intimation under section 200A(1) ………………. 154(7) save as otherwise…………… no amendment under the section shall be made after expiry of four years ……… The Income Tax Authorities referred under section 116 may amend any ORDER passed by it or order u/s. 200A, if found any mistake apparent from the record. Further, the literal interpretation

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

143(1) 3. Amend intimation under section 200A(1) ………………. 154(7) save as otherwise…………… no amendment under the section shall be made after expiry of four years ……… The Income Tax Authorities referred under section 116 may amend any ORDER passed by it or order u/s. 200A, if found any mistake apparent from the record. Further, the literal interpretation

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

143(1) 3. Amend intimation under section 200A(1) ………………. 154(7) save as otherwise…………… no amendment under the section shall be made after expiry of four years ……… The Income Tax Authorities referred under section 116 may amend any ORDER passed by it or order u/s. 200A, if found any mistake apparent from the record. Further, the literal interpretation

M/S HARDAYAL SINGH PATEL, RAIPUR,RAIPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX, RAIPUR-1,, RAIPUR

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

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 189/Rpr/2023 "नधा"रण वष" / Assessment Year : 2018-19 M/S. Hardayal Singh Patel 43, Golden Homes, Vip Estate, Khamardih (C.G.)-492 001 Pan : Aabfh5997A .......अपीलाथ" / Appellant बनाम / V/S. The Pr. Commissioner Of Income Tax, Raipur-1 ……""यथ" / Respondent

section 263 of the Act is unsustainable as power to revise can be invoked in the case of no NIL enquiry and not in the case of inadequate enquiry. The order made by the Ld. Pr.CIT u/s 263 of the Act, is illegal, invalid, void and bad in law and is liable to be quashed. 5. The appellant reserves

M/S SMS SHIVNATH INFRASTRUCTURE PVT LTD,DURG(CG) vs. THE PR. COMMISSIONER OF INCOME TAX-2, RAIPUR (CG)

In the result, appeal of the revenue in ITA No

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अऩीऱ सं./Ita No.87/Rpr/2017 (ननधाारण वषा / Assessment Year :2012-2013) Acit-2(1), Bhilai Vs M/S Sms Shivnath Infrastructure Pvt Ltd.,Toll Plaza, Near Dhamdhanaka, Durg. Pan No. :Aadcs 2258 Q (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. & आयकर अऩीऱ सं./Ita No.107/Rpr/2016 (ननधाारण वषा / Assessment Year :2012-2013) M/S Sms Shivnath Infrastructure Vs Pr.Cit-2, Raipur Pvt Ltd.,Toll Plaza, Near Dhamdhanaka, Durg. Pan No. :Aadcs 2258 Q (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

143(3) of the Act. 13.7.4. The PCIT then proposed section 263 proceedings proposing to bring to tax the said interest added back to the profit in the profit and loss account but during the course of section 263 proceedings dropped the same holding that the same is proper and it does not cause any loss of revenue