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 the aforementioned respective years were in itself not maintainable. For the sake of clarity, sub-section (7) of Section 154

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 the aforementioned respective years were in itself not maintainable. For the sake of clarity, sub-section (7) of Section 154

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 the aforementioned respective years were in itself not maintainable. For the sake of clarity, sub-section (7) of Section 154

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 the aforementioned respective years were in itself not maintainable. For the sake of clarity, sub-section (7) of Section 154

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 the aforementioned respective years were in itself not maintainable. For the sake of clarity, sub-section (7) of Section 154

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 the aforementioned respective years were in itself not maintainable. For the sake of clarity, sub-section (7) of Section 154

MAHESWARI PANCHAYAT BALOD, BALOD vs. ITO, WARD-1(3), BHILAI, BHILAI

In the result, appeals of the assessee in ITA No

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita Nos.137, 138, 139 & 140/Rpr/2026 "नधा"रण वष" /Assessment Years : 2013-14 & 2014-15 Maheshwari Panchayat Balod Rajnandgaon, Balod, Chhattisgarh-491 226 Pan: Aaaam7320E

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. 4. That so far as merits of the case is concerned, the Ld. CIT(Appeals)/NFAC had dismissed the appeal on the ground of delay of rectification

MAHESWARI PANCHAYAT BALOD, BALOD vs. ITO, WARD-1(3), BHILAI, BHILAI

In the result, appeals of the assessee in ITA No

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita Nos.137, 138, 139 & 140/Rpr/2026 "नधा"रण वष" /Assessment Years : 2013-14 & 2014-15 Maheshwari Panchayat Balod Rajnandgaon, Balod, Chhattisgarh-491 226 Pan: Aaaam7320E

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. 4. That so far as merits of the case is concerned, the Ld. CIT(Appeals)/NFAC had dismissed the appeal on the ground of delay of rectification

MAHESWARI PANCHAYAT BALOD,BALOD vs. ITO, WARD-1(3), BHILAI, BHILAI

In the result, appeals of the assessee in ITA No

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita Nos.137, 138, 139 & 140/Rpr/2026 "नधा"रण वष" /Assessment Years : 2013-14 & 2014-15 Maheshwari Panchayat Balod Rajnandgaon, Balod, Chhattisgarh-491 226 Pan: Aaaam7320E

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. 4. That so far as merits of the case is concerned, the Ld. CIT(Appeals)/NFAC had dismissed the appeal on the ground of delay of rectification

MAHESWARI PANCHAYAT BALOD,BALOD vs. ITO, WARD-1(3), BHILAI, BHILAI

In the result, appeals of the assessee in ITA No

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita Nos.137, 138, 139 & 140/Rpr/2026 "नधा"रण वष" /Assessment Years : 2013-14 & 2014-15 Maheshwari Panchayat Balod Rajnandgaon, Balod, Chhattisgarh-491 226 Pan: Aaaam7320E

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. 4. That so far as merits of the case is concerned, the Ld. CIT(Appeals)/NFAC had dismissed the appeal on the ground of delay of rectification

XANDER FINANCE PVT. LTD., MUMBAI,MUMBAI vs. ACIT, CIRCLE-1(1), RAIPUR, RAIPUR

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 549/Rpr/2024 ("नधा"रण वष" Assessment Year: 2019-20)

TDS credit 1.1. On facts and in the circumstance of the case and in law, the Hon'ble CIT(A) erred in upholding the order of the Central Processing Centre (passed under section 154

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 and based on such information in 26AS Statement, CPC made an upward adjustment while processing the Return u/s 143(1) and raised Demand, hence this Appeal Further to your specific queries reply is as under: Q1. Whether any rectification order u/s 154 against the Intimation u/s 143(1) or the subsequent order u/s 154 for the present

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

SANJAY KUMAR BAID,RAIPUR vs. INCOME TAX OFFICER, WARD 4(1), RAIPUR

In the result, appeal of the assessee is dismissed

Bench: Shri Partha Sarathi Chaudhury & Shri Arun Khodpiaआयकर अपील सं. / Ita No.57/Rpr/2025 "नधा"रण वष" / Assessment Year : 2017-18 Sanjay Kumar Baid Arihant Bearing & Mill Stores, Opp. Deshbandhu School, Station Road, Raipur (C.G.)-492 001 Pan: Acipj2887L ........अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-4(1), Raipur (C.G.) ……""यथ" / Respondent

154. [CIT v Keshri Metal Pvt. Ltd. (1999) 237 ITR 165 (SC)]. 4. Further, section 96 of the RCTLAAR Act, 2013 states that "No income tax or stamp duty shall be levied on any award or agreement made under this Act, except under section 46 and no person claiming under any such award or agreement shall be liable

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 u/s 194DA and based on such information in 26AS Statement, CPC made an upward adjustment while processing the Return u/s 143(1) and raised Demand, hence this Appeal Further to your specific queries reply is as under: Q1. Whether any rectification order u/s 154 against the Intimation u/s 143(1) or the subsequent order u/s 154 for the present

M/S BEC INFRA PRIVATE LIMITED,DURG vs. DY. COMMISSIONER OF INCOME TAX-1(1), BHILAI

In the result ground no. 3 of the appeal of the assessee is allowed

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं./Ita No.66/Rpr/2020 (Assessment Year: 2014-2015) M/S Bec Infra Private Limited, Vs Circle-3(1), Raipur 47, Motilal Nehru Nagar, Durg Pan No. :Aagcm 0049 N (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. नििााररती की ओर से /Assessee By : Shri Nilesh Jain, Ca राजस्व की ओर से /Revenue By : Shri Piyush Tripathi, Sr. Dr सुनिाई की तारीख / Date Of Hearing : 20/04/2023 घोषणा की तारीख/Date Of Pronouncement : 24/04/2023 आदेश / O R D E R Per Arun Khodpia, Am : The Assessee Has Filed This Appeal Against The Order Passed By The Cit(A)-Ii, Raipur, Dated 31.12.2019 For The Assessment Year 2014-2015. 2. At The Outset, Ld. Sr. Dr Submitted That The Appeal Filed By The Assessee Is Delayed By 59 Days, Which Can Be Further Extended Since The Claim Of The Assessee That The Order Was Served After 38 Days Of Delay Was Not Supported By Any Documentary Evidence. As Per Appeal Memo In Form No.36, The Date Of Service Of Communication Of The Order Was 7Th February, 2020 & The Appeal Was Filed On 08.06.2020. On This Aspect, The Ld. Ar Submitted That This Was The Covid-19 Period & The Hon’Ble Apex Court Has Already Directed To Extend The Limitation For That Period, Therefore, The Delay May Be Condoned. The Submission Of The Ld. Ar Found Satisfactory & Acceptable & Accordingly, The Delay In Filing The Present Appeal By The Assessee Is Condoned.

TDS which has been added back fully, hence, no disallowance is called for u/s.14A r.w.r.8D. A perusal of the clause 21(h) of the Tax Audit Report there is disallowance of Rs.26,714.06 has been reported. This is nothing but the amount of brokerage & STT which has been debited in the profit and loss account. Ld. AR placed reliance

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.)

Section 270A of the Act. We, thus, based on our aforesaid observations vacate the penalty imposed by the A.O u/s. 270A of the Act on the aforementioned amount of Rs.83,76,816/- (supra), which, thereafter, had been upheld by the CIT(Appeals). Thus, the Grounds of cross-objection Nos.1 & 2 raised by the assessee company are allowed in terms

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.)

Section 270A of the Act. We, thus, based on our aforesaid observations vacate the penalty imposed by the A.O u/s. 270A of the Act on the aforementioned amount of Rs.83,76,816/- (supra), which, thereafter, had been upheld by the CIT(Appeals). Thus, the Grounds of cross-objection Nos.1 & 2 raised by the assessee company are allowed in terms