ASSTT. COMMISSIONER OF INCOME TAX01(2), RAIPUR (CG) vs. M/S ISHWAR ISPAT INDUSTRIES PVT. LTD,, RAIPUR (CG)

In the result, appeal of the revenue is partly allowed for statistical

Bench: S/Shri N.S Saini & Pavan Kumar Gadaleassessment Year : 2009-2010

section 145 unless there was a finding or opinion either that the records were incorrect and incomplete or that the method of accounting applied was such that the income could not be deduced from the accounts so maintained by the appellant. The ground that the item wise stock register was not maintained, and, therefore, the accounts were-sought

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

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE- 4(1), RAIPUR vs. M/S SUPER IRON AND STEEL PVT LTD.,, RAIPUR

In the result, appeal of the revenue is partly allowed and Cross objection of the assessee is dismissed

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं./Ita No.261/Rpr/2017 ("नधा"रण वष" / Assessment Year :2010-2011) Acit-4(1), Raipur Vs M/S Super Iron & Steel Pvt. Ltd., Pritpal Farm House, Vip Road, Raipur(C.G.) Pan No. : Aaics 2579 R (अपीलाथ" /Appellant) .. (""यथ" / Respondent) & Cross Objection No.13/Rpr/2017 (Arising Out Of Ita No.261/Rpr/2017) ("नधा"रण वष" / Assessment Year :2010-2011) M/S Super Iron & Steel Pvt. Ltd., Vs Acit-4(1), Raipur Pritpal Farm House, Vip Road, Raipur(C.G.) Pan No. : Aaics 2579 R (अपीलाथ" /Appellant) (""यथ" / Respondent) ..

TDS : 48,661/- Disallowance out of Mfg. Exp : 66,42,939/- 3 & CO No.13/RPR/2017 4. Against the said order of AO, the assessee preferred appeal before the CIT(A) and the CIT(A) partly allowed the appeal of the assessee. Now, the revenue is in further appeal before the Tribunal against the additions deleted

JANTA INDUSTRIES,BASPAIPARA vs. MS.RANJINI SRIKUMAR, INCOME TAX OFFICER(TDS), INCOME TAX OFFICE

In the result, appeal of the assessee in ITA No

Bench: Shri Partha Sarathi Chaudhury & Shri Avdhesh Kumar Mishraआयकर अपील सं. / Ita Nos.46 & 47/Rpr/2026 "नधा"रण वष" / Assessment Year : 2013-14 Janta Industries Durga Talkies Road, Rajnandgaon (C.G.)-491 441 Pan: Aaffj9101J ........अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer (Tds) Centralized Processing Centre (Cpc) Bengaluru ……""यथ" / Respondent

TDS), Bilaspur, ITA Nos.117 to 120/RPR/2015, ITA Nos.88 & 89/RPR/2015, ITA Nos.100 & 101/RPR/2015, ITA Nos.96 & 97/RPR/2015, ITA No.79/RPR/2015, ITA Nos. 99 & 101/RPR/2016, ITA No.129/RPR/2016 and ITA No. 130/RPR/2016, dated 23.06.2016 wherein it was observed by the Tribunal as follows: “A division Bench of this Tribunal in the case of Sibia Healthcare Private Limited Vs. DCIT- ITA No.90/Asr/2015, vide order dated

JANTA INDUSTRIES,BASPAIPARA vs. MS.RANJINI SRIKUMAR, INCOMETAX OFFICER(TDS), INCOME TAX OFFICE

In the result, appeal of the assessee in ITA No

Bench: Shri Partha Sarathi Chaudhury & Shri Avdhesh Kumar Mishraआयकर अपील सं. / Ita Nos.46 & 47/Rpr/2026 "नधा"रण वष" / Assessment Year : 2013-14 Janta Industries Durga Talkies Road, Rajnandgaon (C.G.)-491 441 Pan: Aaffj9101J ........अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer (Tds) Centralized Processing Centre (Cpc) Bengaluru ……""यथ" / Respondent

TDS), Bilaspur, ITA Nos.117 to 120/RPR/2015, ITA Nos.88 & 89/RPR/2015, ITA Nos.100 & 101/RPR/2015, ITA Nos.96 & 97/RPR/2015, ITA No.79/RPR/2015, ITA Nos. 99 & 101/RPR/2016, ITA No.129/RPR/2016 and ITA No. 130/RPR/2016, dated 23.06.2016 wherein it was observed by the Tribunal as follows: “A division Bench of this Tribunal in the case of Sibia Healthcare Private Limited Vs. DCIT- ITA No.90/Asr/2015, vide order dated

INCOME TAX OFFICER, WARD-1(2), BHILAI vs. MESERS METEX ENGINEERS, BHILAI

In the result Ground No 8 of the revenue is dismissed

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं./Ita No.238/Rpr/2019 (Assessment Year: 2015-2016) M/S Metex Engineers, Vs Ito, Ward-1(2), Bhilai Shop No.10-11, Ganesh Complex, Shakti Vihar, Risali Bhilai, Durg Pan No. :Aawfm 8852 G & आयकर अपील सं./Ita No.247/Rpr/2019 (Assessment Year: 2015-2016) Ito, Ward-1(2), Bhilai Vs M/S Metex Engineers, Shop No.10-11, Ganesh Complex, Shakti Vihar, Risali Bhilai, Durg Pan No. :Aawfm 8852 G (अपीलाथ" /Appellant) (""यथ" / Respondent) .. "नधा"रती क" ओर से /Assessee By : Shri R.B.Doshi, Ca राज"व क" ओर से /Revenue By : Shri V.K.Singh, Cit-Dr सुनवाई क" तार"ख / Date Of Hearing : 24/04/2023 घोषणा क" तार"ख/Date Of Pronouncement : 14/06/2023 आदेश / O R D E R Per Arun Khodpia, Am :

TDS PAN No. Commission No. Party Commission Income Tax Deducted amount paid return shown in computation M/s. AVN Yes 40350 AKRPN4794M Yes ITR & Steel Tech 1 400,000.00 Computation Prop. Vivek submitted. KJ. Nigam M/s. Swarz Yes Below AACPZ6674M Enterprises Do Limit 2 18,500.00 (Prop. Sujit Zemse) V.K. Do- Yes Below CGLPS4768Q 3 Shrivastava 1,648.00 — limit Aruna Lata

MESERS METEX ENGINEERS,BHILAI vs. INCOME TAX OFFICER, WARD-1(2), BHILAI

In the result Ground No 8 of the revenue is dismissed

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं./Ita No.238/Rpr/2019 (Assessment Year: 2015-2016) M/S Metex Engineers, Vs Ito, Ward-1(2), Bhilai Shop No.10-11, Ganesh Complex, Shakti Vihar, Risali Bhilai, Durg Pan No. :Aawfm 8852 G & आयकर अपील सं./Ita No.247/Rpr/2019 (Assessment Year: 2015-2016) Ito, Ward-1(2), Bhilai Vs M/S Metex Engineers, Shop No.10-11, Ganesh Complex, Shakti Vihar, Risali Bhilai, Durg Pan No. :Aawfm 8852 G (अपीलाथ" /Appellant) (""यथ" / Respondent) .. "नधा"रती क" ओर से /Assessee By : Shri R.B.Doshi, Ca राज"व क" ओर से /Revenue By : Shri V.K.Singh, Cit-Dr सुनवाई क" तार"ख / Date Of Hearing : 24/04/2023 घोषणा क" तार"ख/Date Of Pronouncement : 14/06/2023 आदेश / O R D E R Per Arun Khodpia, Am :

TDS PAN No. Commission No. Party Commission Income Tax Deducted amount paid return shown in computation M/s. AVN Yes 40350 AKRPN4794M Yes ITR & Steel Tech 1 400,000.00 Computation Prop. Vivek submitted. KJ. Nigam M/s. Swarz Yes Below AACPZ6674M Enterprises Do Limit 2 18,500.00 (Prop. Sujit Zemse) V.K. Do- Yes Below CGLPS4768Q 3 Shrivastava 1,648.00 — limit Aruna Lata

THE DY. CIT-1(2),, RAIPUR (CG) vs. M/S. SAUMYA MINING LTD.,, RAIPUR (CG)

In the result, appeal filed by the Revenue is dismissed

Section 145, after giving the appellant a reasonable opportunity of being heard. Further, it is equally settled legal position that the books of accounts cannot be rejected merely on the ground of low GPINP rate. Rather, the A.O has to bring on record specific defect in the books of accounts of the appellant as a result of which reasonable profits

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

Section 145, after giving the appellant a reasonable opportunity of being heard. Further, it is equally settled legal position that the books of accounts cannot be rejected merely on the ground of low GP/NP rate. Rather, the A.O has to bring on record specific defect in the books of accounts of the appellant as a result of which reasonable profits

MESERS ARYA CONSTRUCTION COMPANY,RAIGARH vs. INCOME TAX OFFICER, TDS, BILASPUR

In the result, appeals of the assesses are allowed

Bench: Shri Anil Chaturvedi, Am & Shri Partha Sarathi Chaudhury, Jm आयकर अपील सं. / Ita Nos. 34 & 35/Rpr/2019 धनधाारण वषा / Assessment Years : 2013-14 & 2014-15

TDS return late and therefore, the Assessing Officer imposed late filing fee of Rs.1,75,340/- u/s.234E of the Act. 6 Group of cases U/s.234E 4. Being aggrieved, the assessee filed appeal against the order under the aforesaid section. In the course of Appellate Proceedings, the Ld. AR submitted that writ petition filed against demand raised u/s.234E

MESERS ARYA CONSTRUCTION COMPANY,RAIGARH vs. INCOME TAX OFFICER, TDS, BILASPUR

In the result, appeals of the assesses are allowed

Bench: Shri Anil Chaturvedi, Am & Shri Partha Sarathi Chaudhury, Jm आयकर अपील सं. / Ita Nos. 34 & 35/Rpr/2019 धनधाारण वषा / Assessment Years : 2013-14 & 2014-15

TDS return late and therefore, the Assessing Officer imposed late filing fee of Rs.1,75,340/- u/s.234E of the Act. 6 Group of cases U/s.234E 4. Being aggrieved, the assessee filed appeal against the order under the aforesaid section. In the course of Appellate Proceedings, the Ld. AR submitted that writ petition filed against demand raised u/s.234E

SHRI SUNIL KUMAR AGRAWAL,RAIGARH vs. INCOME TAX OFFICER, TDS, BILASPUR

In the result, appeals of the assesses are allowed

Bench: Shri Anil Chaturvedi, Am & Shri Partha Sarathi Chaudhury, Jm आयकर अपील सं. / Ita Nos. 34 & 35/Rpr/2019 धनधाारण वषा / Assessment Years : 2013-14 & 2014-15

TDS return late and therefore, the Assessing Officer imposed late filing fee of Rs.1,75,340/- u/s.234E of the Act. 6 Group of cases U/s.234E 4. Being aggrieved, the assessee filed appeal against the order under the aforesaid section. In the course of Appellate Proceedings, the Ld. AR submitted that writ petition filed against demand raised u/s.234E

SHRI SUNIL KUMAR AGRAWAL,RAIGARH vs. INCOME TAX OFFICER, TDS, BILASPUR

In the result, appeals of the assesses are allowed

Bench: Shri Anil Chaturvedi, Am & Shri Partha Sarathi Chaudhury, Jm आयकर अपील सं. / Ita Nos. 34 & 35/Rpr/2019 धनधाारण वषा / Assessment Years : 2013-14 & 2014-15

TDS return late and therefore, the Assessing Officer imposed late filing fee of Rs.1,75,340/- u/s.234E of the Act. 6 Group of cases U/s.234E 4. Being aggrieved, the assessee filed appeal against the order under the aforesaid section. In the course of Appellate Proceedings, the Ld. AR submitted that writ petition filed against demand raised u/s.234E

MESERS ARYA CONSTRUCTION COMPANY,RAIGARH vs. INCOME TAX OFFICER, TDS, BILASPUR

In the result, appeals of the assesses are allowed

Bench: Shri Anil Chaturvedi, Am & Shri Partha Sarathi Chaudhury, Jm आयकर अपील सं. / Ita Nos. 34 & 35/Rpr/2019 धनधाारण वषा / Assessment Years : 2013-14 & 2014-15

TDS return late and therefore, the Assessing Officer imposed late filing fee of Rs.1,75,340/- u/s.234E of the Act. 6 Group of cases U/s.234E 4. Being aggrieved, the assessee filed appeal against the order under the aforesaid section. In the course of Appellate Proceedings, the Ld. AR submitted that writ petition filed against demand raised u/s.234E

MESERS NEERA CONSTRUCTION,BILASPUR vs. INCOME TAX OFFICER TDS, BILASPUR

In the result, appeals of the assesses are allowed

Bench: Shri Anil Chaturvedi, Am & Shri Partha Sarathi Chaudhury, Jm आयकर अपील सं. / Ita Nos. 34 & 35/Rpr/2019 धनधाारण वषा / Assessment Years : 2013-14 & 2014-15

TDS return late and therefore, the Assessing Officer imposed late filing fee of Rs.1,75,340/- u/s.234E of the Act. 6 Group of cases U/s.234E 4. Being aggrieved, the assessee filed appeal against the order under the aforesaid section. In the course of Appellate Proceedings, the Ld. AR submitted that writ petition filed against demand raised u/s.234E

MESSERS HILL BROW METALLICS & CONSTTRUCTION PRIVATE LIMITED,RAIGARH vs. INCOME TAX OFFICER, TDS, BILASPUR

In the result, appeals of the assesses are allowed

Bench: Shri Anil Chaturvedi, Am & Shri Partha Sarathi Chaudhury, Jm आयकर अपील सं. / Ita Nos. 34 & 35/Rpr/2019 धनधाारण वषा / Assessment Years : 2013-14 & 2014-15

TDS return late and therefore, the Assessing Officer imposed late filing fee of Rs.1,75,340/- u/s.234E of the Act. 6 Group of cases U/s.234E 4. Being aggrieved, the assessee filed appeal against the order under the aforesaid section. In the course of Appellate Proceedings, the Ld. AR submitted that writ petition filed against demand raised u/s.234E

SHRI SUNIL KUMAR AGRAWAL LLP,PATHALGAON vs. INCOME TAX OFFICER, TDS, BILASPUR

In the result, appeals of the assesses are allowed

Bench: Shri Anil Chaturvedi, Am & Shri Partha Sarathi Chaudhury, Jm आयकर अपील सं. / Ita Nos. 34 & 35/Rpr/2019 धनधाारण वषा / Assessment Years : 2013-14 & 2014-15

TDS return late and therefore, the Assessing Officer imposed late filing fee of Rs.1,75,340/- u/s.234E of the Act. 6 Group of cases U/s.234E 4. Being aggrieved, the assessee filed appeal against the order under the aforesaid section. In the course of Appellate Proceedings, the Ld. AR submitted that writ petition filed against demand raised u/s.234E

MESERS JAGDISH EARTHCON SERVICES PRIVATE LIMITED,BILASPUR vs. INCOME TAX OFFICER, TDS, BILASPUR

In the result, appeals of the assesses are allowed

Bench: Shri Anil Chaturvedi, Am & Shri Partha Sarathi Chaudhury, Jm आयकर अपील सं. / Ita Nos. 34 & 35/Rpr/2019 धनधाारण वषा / Assessment Years : 2013-14 & 2014-15

TDS return late and therefore, the Assessing Officer imposed late filing fee of Rs.1,75,340/- u/s.234E of the Act. 6 Group of cases U/s.234E 4. Being aggrieved, the assessee filed appeal against the order under the aforesaid section. In the course of Appellate Proceedings, the Ld. AR submitted that writ petition filed against demand raised u/s.234E