THE ASSISTANT COMMISSIONER OF INCOME-TAX-2(1)BHILAI, BHILAI(CG) vs. M/S SMS SHIVNATH INFRASSTRUCTURE PVT LTD., DURG, DURG(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) ..

TDS under law such disallowance would ultimately increase assessee‟s profits from business of developing housing project. The ultimate profits of assessee after adjusting disallowance under section 40(a)(ia) of the Act would qualify for deduction u/s. 80IE of the Act would qualify for deduction u/s. 80IB of the Act. This view was taken by the courts

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

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

147. A notice under section 148 was issued on 10/12/2012 and 14/12/2012. The assessment was Mithilesh Kumar reopened on recording reasons that assessee in its profit and loss account has shown purchase of Rs. 5.5 Crores, but as per details of TDS

INCOME TAX OFFICER-1, KORBA, KORBA vs. M/S BUDHIA AUTO, MAIN ROAD

Accordingly, ground no. 1 of the appeal of revenue stands dismissed and the disallowance made by Ld

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 158/Rpr/2025 (िनधा"रण वष" Assessment Year: 2012-13)

section 144 of the ITAT, 1961. The only issue raised by the AO in this case is disallowance made u/s 43B of the I. T. Act, 1961. The appellant had filed its return of income on 29.09.2012 declaring income of Rs.15,10,110/-. The case was selected for scrutiny under CASS and the assessment order

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1(1), RAIPUR vs. M/S VARSHA CONSTRUCTION, RAIPUR

In the result, appeal of the revenue is dismissed in terms of my aforesaid observations

Bench: Shri Ravish Soodआयकर अपील सं./ Ita No.111/Rpr/2020 "नधा"रण वष" / Assessment Year : 2007-08 The Assistant Commissioner Of Income Tax, Circle-1(1), Raipur (C.G) .......अपीलाथ" / Appellant बनाम / V/S. M/S. Varsha Construction 2Nd Floor, 25-26, Millennium Plaza, Raipur (C.G.) Pan :Aaefv8399M ……""यथ" / Respondent

Section 147 of the Act, therefore, I shall first deal with the same. 9. On a perusal of the records, it transpires that the concluded assessment in the case of the assessee which was earlier framed by the A.O vide his order passed u/s.143(3), dated 26.12.2009 was, thereafter, reopened u/s. 147 of the Act on the basis

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 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

M/S FRIENDS CONSTRUCTION CO,JANJGIR-CHAMPA (C.G.) vs. THE INCOME TAX OFFICER, WARD-2(2), BILASPUR(CG)

In the result, appeal of the assessee is allowed

Bench: Shri Anil Chaturvedi, Am & Shri Partha Sarathi Chaudhury, Jm आयकर अपील सं. / Ita No. 83/Rpr/2016 धनधाारण वषा / Assessment Year : 2007-08 M/S. Friends Construction Co. Sabji Market, P.O. Akaltara, Dist.- Janjgir- Champa (Cg) Pin-495552 Pan : Aabff5381J .......अपीलाथी / Appellant बनाम / V/S. The Income Tax Officer, Ward 2(2), Bilaspur (Cg) ……प्रत्यथी / Respondent Assessee By : Shri G.S. Agrawal Revenue By : Shri D.K. Jain

section 147 of Income Tax Act, 1961 and therefore, the Assessment order dated 28.03.2013 be annulled.” 3. The brief facts in this case are that the original assessment was completed u/s.143(3) of the Income Tax Act, 1961 (hereinafter referred to as „the Act‟) on 19.11.2009 on total income of Rs.1,22,148/- as against returned income of Rs.47

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.

147 and 148 of the Act before issuing notice under section 148 of the Act. 1(c) That on the facts and in tire circumstances of the case, the CIT(Appeals) erred in upholding tire action of the Assessing officer in making addition/ disallowances on the other issues which were not the subject matter for the initiation of reassessment proceedings

JOINT COMMISSIONER OF INCOME-TAX-RANGE-1,, BILASPUR vs. SOUTH EASTERN COALFIELDS LIMITED,, BILASPUR

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.

147 and 148 of the Act before issuing notice under section 148 of the Act. 1(c) That on the facts and in tire circumstances of the case, the CIT(Appeals) erred in upholding tire action of the Assessing officer in making addition/ disallowances on the other issues which were not the subject matter for the initiation of reassessment proceedings

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

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

M/S GOPAL RICE INDUSTRIES, ,DHAMTARI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 2(1), RAIPUR

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

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 291/Rpr/2017 "नधा"रण वष" / Assessment Year : 2008-09 M/S. Gopal Rice Industries Village- Sambalpur, Dhamtari (C.G.)-493 773 Pan : Aabfi4303F .......अपीलाथ" / Appellant बनाम / V/S. The Deputy Commissioner Of Income Tax-2(1), Raipur (C.G.) ……""यथ" / Respondent

TDS was done on hire purchase interest paid to NBFC violating the provisions of section 40(a)(ia) of the IT Act, 1961. Considering the facts and circumstances of the case, I have reason to believe that the income of the assessee escaped assessment to the extent of Rs.8,54,977/- and therefore, notice u/s.148 of the Act is issued

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE- 3(1) ), RAIPUR vs. SHRI SANTOSH JAIN, RAIPUR

In the result, the appeal of Revenue is Dismissed

Bench: Shri Ravish Sood & Dr. Dipak P. Ripoteआयकर अपील सं. Ita No.43/Rpr/2020 िनधा"रणवष" / Assessment Year : 2008-09 Dcit, Circle 3(1), Shri Santosh Jain Raipur Vs Prop. M/S. Arihant Mining Co., Raipur. Pan: Acmpj 5971 B Appellant/Revenue Respondent /Assessee Applicant By None Respondent By Shri G.N. Singh Date Of Hearing 02/11/2022 Date Of Pronouncement 12/12/2022 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Revenue Against The Order Of Ld.Commissioner Of Income Tax(Appeals)-I, Raipur, Dated 22.11.2019For Assessment Year 2008-09Emanating From The Assessment Order Dated 29.09.2015 Passed Under Section 143(3) R.W.S. 147 Of The Income-Tax Act, 1961 (Hereinafter Also Called As ‘The Act’). The Revenue Has Raised The Following Ground Of Appeal: “1. Whether The Ld. Cit(A) Not Erred In Law & In Fact By Adjudicating The Issue Of Retrospective Applicability Of The Second Proviso To Section 40(A)(Ia) Of The I. T. Act, Which Was Not Aground Of Appeal Before The Ld. Cit(A)? 2. Whether The Ld.Cit(A) Not Erred In Law & In Facts By Ignoring The Fact That The Order Of The Ao Was Erroneous & Prejudicial To The Interest Of Revenue In The Light Of The Fact The Ao Did Not Examine The Issue Of Non Deduction Of Tax At Source & Applicability Of Provision U/S 40(A)(Ia) Of The I. T. Act?

147 of the Income-tax Act, 1961 (hereinafter also called as ‘the Act’). The Revenue has raised the following ground of appeal: “1. Whether the Ld. CIT(A) not erred in law and in fact by adjudicating the issue of retrospective applicability of the Second Proviso to Section 40(a)(ia) of the I. T. Act, which was not aground

KUSHAL PRASAD SAHU, BILASPUR,BILASPUR vs. ACIT, CIRCLE1(1), BILASPUR, BILASPUR

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 14 & 15/Rpr/2025 ("नधा"रण वष" Assessment Year: 2012-13)

section 147 of the Act. Notice u/s 148 was issued on 26.03.2018 and as per Ld. AO, the same is duly served upon the assessee. Further notice u/s 142(1) of the Act dated 13.10.2018 along with questionnaire was issues to the assessee, however there was no response by the assessee, accordingly, show cause notice stating that “why your assessment

KUSHAL PRASAD SAHU, BILASPUR,BILASPUR vs. ACIT, CIRCLE1(1), BILASPUR, BILASPUR

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 14 & 15/Rpr/2025 ("नधा"रण वष" Assessment Year: 2012-13)

section 147 of the Act. Notice u/s 148 was issued on 26.03.2018 and as per Ld. AO, the same is duly served upon the assessee. Further notice u/s 142(1) of the Act dated 13.10.2018 along with questionnaire was issues to the assessee, however there was no response by the assessee, accordingly, show cause notice stating that “why your assessment

ANISH VISHNOI, RAIPUR,RAIPUR vs. ITO WARD 1(1), RAIPUR, RAIPUR

In the result, appeal of the assessee is allowed

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.764/Rpr/2025 "नधा"रण वष" /Assessment Year : 2015-16 Anish Vishnoi New Bus Stand Baloda Bazar, Baloda Bazar S.O., Raipur (C.G.)-493 332 Pan: Aeapv0087J .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-1(1), Raipur (C.G.) ……""यथ" / Respondent

section 147 r.w.s. 144B, even though the Assessing Officer who initiated the proceedings u/s 148 had no valid jurisdiction to do so. The assumption of jurisdiction itself being void ab initio, the entire reassessment proceedings stand vitiated and the impugned order is liable to be quashed. 2. The learned CIT(A) has erred in upholding the validity of the reassessment

REETA THAKUR, JAGDALPUR,JAGDALPUR vs. INCOME TAX OFFICER, WARD JAGDALPUR

In the result, appeal of the assessee is allowed for statistical purposes

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.70/Rpr/2025 "नधा"रण वष" /Assessment Year : 2017-18 Reeta Thakur Jawahar Nagar, Ward-24, Jagdalpur, Baster-494 001 (C.G.) Pan: Bfcpp1218P .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer Ward-Jagdalpur ……""यथ" / Respondent

TDS), Raipur (C.G.), TAX Case No.17/2025, dated 24.02.2025, after relying on the judgment of the Hon’ble Supreme Court in the case of Vidya Shankar Jaiswal Vs. ITO, Ward-2, Ambikapur (supra) had held that a justice oriented and liberal approach be adopted while considering the application filed by the assessee for condonation of delay. Accordingly, the delay

HARISH PANDEY, RAIPUR,RAIPUR vs. ACIT, CIRCLE-1(1), RAIPUR, RAIPUR

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 503/Rpr/2024 (िनधा"रण वष" Assessment Year: 2018-19)

section 147 r.w.s. 148, 148A, 149, 151 and 151A of the Act. 3. In the facts and circumstances of the case and in law, learned Commissioner of Income Tax (Appeals), NFAC has erred in upholding order of learned Assessing Officer making addition of Rs.87,07,200/- as unexplained money u/s.69A of the Income-tax Act, 1961 and charging the same

ANAND KUMAR BANSAL,BILASPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX, RAIPUR -1, RAIPUR

In the result, appeal of the assessee is dismissed

Bench: Shri Partha Sarathi Chaudhury & Shri Arun Khodpiaआयकर अपील सं. / Ita No.133/Rpr/2025 "नधा"रण वष" / Assessment Year : 2013-14 Anand Kumar Bansal Madhya Nagari Chowk, Bilaspur (C.G.)-495 001 Pan: Ahnpb0374N

TDS), Raipur (C.G.), TAX Case No.17/2025, dated 24.02.2025 and (iii) Inder Singh Vs. the State of Madhya Pradesh, Civil Appeal No…………/2025, Special Leave Petition (Civil) No.6145 of 2024, dated 21st March, 2025, we are inclined to condone the delay of 299 days. We order accordingly. 4. At the time of hearing, when the matter was call up for hearing