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

Bench: Shri Ravish Sood & Shri Arun Khodpia

250 (Karnataka) (ii). Mohd. Farhan A. Shaikh Vs. PCIT (2021) 434 ITR 1 (Bombay)(FB) (iii). CIT Vs. Samson Perinchery (2007) 392 ITR 4 (Bombay) (iv). Pr. CIT (Central) Vs. Golden Peace Hotels and Resorts (P) Ltd. (2021) 124 tamnn.com 249 (SC) (v). PCIT Vs. Goa Coastal Resorts and Recreation (P) Ltd. (2021) 130 taxmann.com 379 (SC) (vi). Dilip

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

250 (Karnataka) (ii). Mohd. Farhan A. Shaikh Vs. PCIT (2021) 434 ITR 1 (Bombay)(FB) (iii). CIT Vs. Samson Perinchery (2007) 392 ITR 4 (Bombay) (iv). Pr. CIT (Central) Vs. Golden Peace Hotels and Resorts (P) Ltd. (2021) 124 tamnn.com 249 (SC) (v). PCIT Vs. Goa Coastal Resorts and Recreation (P) Ltd. (2021) 130 taxmann.com 379 (SC) (vi). Dilip

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

250 (Karnataka) (ii). Mohd. Farhan A. Shaikh Vs. PCIT (2021) 434 ITR 1 (Bombay)(FB) (iii). CIT Vs. Samson Perinchery (2007) 392 ITR 4 (Bombay) (iv). Pr. CIT (Central) Vs. Golden Peace Hotels and Resorts (P) Ltd. (2021) 124 tamnn.com 249 (SC) (v). PCIT Vs. Goa Coastal Resorts and Recreation (P) Ltd. (2021) 130 taxmann.com 379 (SC) (vi). Dilip

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

250 (Karnataka) (ii). Mohd. Farhan A. Shaikh Vs. PCIT (2021) 434 ITR 1 (Bombay)(FB) (iii). CIT Vs. Samson Perinchery (2007) 392 ITR 4 (Bombay) (iv). Pr. CIT (Central) Vs. Golden Peace Hotels and Resorts (P) Ltd. (2021) 124 tamnn.com 249 (SC) (v). PCIT Vs. Goa Coastal Resorts and Recreation (P) Ltd. (2021) 130 taxmann.com 379 (SC) (vi). Dilip

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

250 (Karnataka) (ii). Mohd. Farhan A. Shaikh Vs. PCIT (2021) 434 ITR 1 (Bombay)(FB) (iii). CIT Vs. Samson Perinchery (2007) 392 ITR 4 (Bombay) (iv). Pr. CIT (Central) Vs. Golden Peace Hotels and Resorts (P) Ltd. (2021) 124 tamnn.com 249 (SC) (v). PCIT Vs. Goa Coastal Resorts and Recreation (P) Ltd. (2021) 130 taxmann.com 379 (SC) (vi). Dilip

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

250 (Karnataka) (ii). Mohd. Farhan A. Shaikh Vs. PCIT (2021) 434 ITR 1 (Bombay)(FB) (iii). CIT Vs. Samson Perinchery (2007) 392 ITR 4 (Bombay) (iv). Pr. CIT (Central) Vs. Golden Peace Hotels and Resorts (P) Ltd. (2021) 124 tamnn.com 249 (SC) (v). PCIT Vs. Goa Coastal Resorts and Recreation (P) Ltd. (2021) 130 taxmann.com 379 (SC) (vi). Dilip

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

250 (Karnataka) (ii). Mohd. Farhan A. Shaikh Vs. PCIT (2021) 434 ITR 1 (Bombay)(FB) (iii). CIT Vs. Samson Perinchery (2007) 392 ITR 4 (Bombay) (iv). Pr. CIT (Central) Vs. Golden Peace Hotels and Resorts (P) Ltd. (2021) 124 tamnn.com 249 (SC) (v). PCIT Vs. Goa Coastal Resorts and Recreation (P) Ltd. (2021) 130 taxmann.com 379 (SC) (vi). Dilip

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

250 (Karnataka) (ii). Mohd. Farhan A. Shaikh Vs. PCIT (2021) 434 ITR 1 (Bombay)(FB) (iii). CIT Vs. Samson Perinchery (2007) 392 ITR 4 (Bombay) (iv). Pr. CIT (Central) Vs. Golden Peace Hotels and Resorts (P) Ltd. (2021) 124 tamnn.com 249 (SC) (v). PCIT Vs. Goa Coastal Resorts and Recreation (P) Ltd. (2021) 130 taxmann.com 379 (SC) (vi). Dilip

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

250 (Karnataka) (ii). Mohd. Farhan A. Shaikh Vs. PCIT (2021) 434 ITR 1 (Bombay)(FB) (iii). CIT Vs. Samson Perinchery (2007) 392 ITR 4 (Bombay) (iv). Pr. CIT (Central) Vs. Golden Peace Hotels and Resorts (P) Ltd. (2021) 124 tamnn.com 249 (SC) (v). PCIT Vs. Goa Coastal Resorts and Recreation (P) Ltd. (2021) 130 taxmann.com 379 (SC) (vi). Dilip

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

250 (Karnataka) (ii). Mohd. Farhan A. Shaikh Vs. PCIT (2021) 434 ITR 1 (Bombay)(FB) (iii). CIT Vs. Samson Perinchery (2007) 392 ITR 4 (Bombay) (iv). Pr. CIT (Central) Vs. Golden Peace Hotels and Resorts (P) Ltd. (2021) 124 tamnn.com 249 (SC) (v). PCIT Vs. Goa Coastal Resorts and Recreation (P) Ltd. (2021) 130 taxmann.com 379 (SC) (vi). Dilip

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

250 (Karnataka) (ii). Mohd. Farhan A. Shaikh Vs. PCIT (2021) 434 ITR 1 (Bombay)(FB) (iii). CIT Vs. Samson Perinchery (2007) 392 ITR 4 (Bombay) (iv). Pr. CIT (Central) Vs. Golden Peace Hotels and Resorts (P) Ltd. (2021) 124 tamnn.com 249 (SC) (v). PCIT Vs. Goa Coastal Resorts and Recreation (P) Ltd. (2021) 130 taxmann.com 379 (SC) (vi). Dilip

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)

250 of the Income Tax Act, 1961 (in short “the Act”), passed on 28.07.2023, which in turn arises from the order passed by Additional Commissioner of Income Tax, Range-I, Raipur (in short “Ld. AO”) u/s 144 of the Act, dated 03.02.2014, for AY. 2011-12. 2 Dolphin Promoters and Builders vs Addl. CIT, Range-1, Raipur 2. The grounds

M/S. RAVI SHREE NARAYAN TRANSPORT,BHILAI vs. ASSISTANT COMMISSIONER OF INCOME TAX (TDS), RAIPUR

Bench: Hon’Ble Shri Ravish Sood & Shri G. D. Padmahshaliआयकर अपीऱ सं. / Ita No. 105 To 107/Rpr/2020 निर्धारण वर्ा / Assessment Year : 2007-08 To 2009-10 M/S Ravi Shree Narayan Transport Acc Main Gate, Jamul Square, Jamul, Bhilai.(C.G.)Pan : Ashfr7461F . . . . . . . अपीऱधर्थी / Appellant बनाम / V/S. Asstt. Commissioner Of Income Tax, . . . . . . . प्रत्यर्थी / Respondent Tds, Raipur (C.G.) द्वारा / Appearances Assessee By : Shri S. R. Rao Revenue By : Shri G. N. Singh सुनवाई की तारीख / Date Of Conclusive Hearing : 22/11/2022 घोषणा की तारीख / Date Of Pronouncement : 26/12/2022 आदेश / Order Per G. D. Padmahshali, Am The Present Bunch Of Appeals Is Challenged Against The Consolidated Order Of Commissioner Of Income Tax (Appeals)-Ii, Raipur [For Short “Cit(A)”] Passed U/S 250 Of Income-Tax Act, 1961 [For Short “The Act”], Which Turned Out Of Consolidated Order Passed U/S 201(1) & 201(1A) Of The Act, By The Asstt. Commissioner Of Income Tax(Tds), Raipur [For Short “Ao”], For Three Assessment Years [For Short “Ay”] 2006-07 To 2008-09. Itat-Raipur Page 1 Of 14

250 of Income-Tax Act, 1961 [for short “the Act”], which turned out of consolidated order passed u/s 201(1) & 201(1A) of the Act, by the Asstt. Commissioner of Income Tax(TDS), Raipur [for short “AO”], for three assessment years [for short “AY”] 2006-07 to 2008-09. ITAT-Raipur Page 1 of 14 M/s Ravi Shree Narayan Transport

M/S. RAVI SHREE NARAYAN TRANSPORT,BHILAI vs. ASSISTANT COMMISSIONER OF INCOME TAX (TDS), RAIPUR

Bench: Hon’Ble Shri Ravish Sood & Shri G. D. Padmahshaliआयकर अपीऱ सं. / Ita No. 105 To 107/Rpr/2020 निर्धारण वर्ा / Assessment Year : 2007-08 To 2009-10 M/S Ravi Shree Narayan Transport Acc Main Gate, Jamul Square, Jamul, Bhilai.(C.G.)Pan : Ashfr7461F . . . . . . . अपीऱधर्थी / Appellant बनाम / V/S. Asstt. Commissioner Of Income Tax, . . . . . . . प्रत्यर्थी / Respondent Tds, Raipur (C.G.) द्वारा / Appearances Assessee By : Shri S. R. Rao Revenue By : Shri G. N. Singh सुनवाई की तारीख / Date Of Conclusive Hearing : 22/11/2022 घोषणा की तारीख / Date Of Pronouncement : 26/12/2022 आदेश / Order Per G. D. Padmahshali, Am The Present Bunch Of Appeals Is Challenged Against The Consolidated Order Of Commissioner Of Income Tax (Appeals)-Ii, Raipur [For Short “Cit(A)”] Passed U/S 250 Of Income-Tax Act, 1961 [For Short “The Act”], Which Turned Out Of Consolidated Order Passed U/S 201(1) & 201(1A) Of The Act, By The Asstt. Commissioner Of Income Tax(Tds), Raipur [For Short “Ao”], For Three Assessment Years [For Short “Ay”] 2006-07 To 2008-09. Itat-Raipur Page 1 Of 14

250 of Income-Tax Act, 1961 [for short “the Act”], which turned out of consolidated order passed u/s 201(1) & 201(1A) of the Act, by the Asstt. Commissioner of Income Tax(TDS), Raipur [for short “AO”], for three assessment years [for short “AY”] 2006-07 to 2008-09. ITAT-Raipur Page 1 of 14 M/s Ravi Shree Narayan Transport

M/S. RAVI SHREE NARAYAN TRANSPORT,BHILAI vs. ASSISTANT COMMISSIONER OF INCOME TAX(TDS), RAIPUR

Bench: Hon’Ble Shri Ravish Sood & Shri G. D. Padmahshaliआयकर अपीऱ सं. / Ita No. 105 To 107/Rpr/2020 निर्धारण वर्ा / Assessment Year : 2007-08 To 2009-10 M/S Ravi Shree Narayan Transport Acc Main Gate, Jamul Square, Jamul, Bhilai.(C.G.)Pan : Ashfr7461F . . . . . . . अपीऱधर्थी / Appellant बनाम / V/S. Asstt. Commissioner Of Income Tax, . . . . . . . प्रत्यर्थी / Respondent Tds, Raipur (C.G.) द्वारा / Appearances Assessee By : Shri S. R. Rao Revenue By : Shri G. N. Singh सुनवाई की तारीख / Date Of Conclusive Hearing : 22/11/2022 घोषणा की तारीख / Date Of Pronouncement : 26/12/2022 आदेश / Order Per G. D. Padmahshali, Am The Present Bunch Of Appeals Is Challenged Against The Consolidated Order Of Commissioner Of Income Tax (Appeals)-Ii, Raipur [For Short “Cit(A)”] Passed U/S 250 Of Income-Tax Act, 1961 [For Short “The Act”], Which Turned Out Of Consolidated Order Passed U/S 201(1) & 201(1A) Of The Act, By The Asstt. Commissioner Of Income Tax(Tds), Raipur [For Short “Ao”], For Three Assessment Years [For Short “Ay”] 2006-07 To 2008-09. Itat-Raipur Page 1 Of 14

250 of Income-Tax Act, 1961 [for short “the Act”], which turned out of consolidated order passed u/s 201(1) & 201(1A) of the Act, by the Asstt. Commissioner of Income Tax(TDS), Raipur [for short “AO”], for three assessment years [for short “AY”] 2006-07 to 2008-09. ITAT-Raipur Page 1 of 14 M/s Ravi Shree Narayan Transport

SHRI SHRI KAILASH CHAND AGRAWAL,KORBA(CG) vs. THE DY. COMMISSIONER OF INCOME TAX,, KORBA(CG)

Appeal of the assessee is partly allowed in aforesaid terms, with no order as to cost

Bench: Shri Ravish Sood & Shri Jamlappa D. Battullआयकर अपील सं. / Ita Nos. 275/Rpr/2016 धििाारण वर्ा / Assessment Year : 2010-2011 Shri Kailas Chand Agrawal 53, Shri Balaji Bhawan, T.P Nagar Korba (C.G.) Pan : Acqpa 4988 B .......अपीलार्थी / Appellant बिाम / V/S. Dy Commissioner Of Income Tax, Income Tax Office, Mahanandi Complex, .……प्रत्यर्थी / Respondent Korba (C.G) Appearances Assessee By : Shri G. S. Agrawal Revenue By : Shri G. N. Singh सुनवाई की तारीख / Date Of Conclusive Hearing : 09/02/2022 घोषणा की तारीख / Date Of Pronouncement : 01/04/2022 आदेश / Order Per Jamlappa D. Battull, Am; The Present Appeal Is Filed By The Assessee Against The First Appellate Order Of Commissioner Of Income Tax - Appeals, Bilaspur [For Short “Cit(A)”] Passed U/S 250 Vide Order Dt 07/03/2016, Which In Turn Sprung From The Assessment Order [For Short “Ao”] Dt 18/03/2013 Passed By The Ld Assessing Officer [For Short “Ld Ao”] U/S 143(3) Of The Income-Tax Act, 1961 [For Short “The Act”] For Assessment Year [For Short “Ay”] 2010-2011. Itat-Raipur Page 1 Of 10

250 vide order dt 07/03/2016, which in turn sprung from the assessment order [for short “AO”] dt 18/03/2013 passed by the Ld Assessing Officer [for short “Ld AO”] u/s 143(3) of the Income-tax Act, 1961 [for short “the Act”] for assessment year [for short “AY”] 2010-2011. ITAT-Raipur Page 1 of 10 ITA Nos. 275/RPR/2016

DEPUTY COMMISSIONER OF INCOME TAX (TDS), RAIPUR, RAIPUR vs. SECL, O/O CHIEF GENERAL MANAGER (TAN- JBPS02072A), RAIGARH

Appeals stands PARTLY ALLOWED FOR STATISTICAL PURPOSES in aforestated terms

Bench: Hon’Ble Shri Partha Sarathi Chaudhury & Shri G. D. Padmahshali

TDS), Raipur ITA No. 197 to 223 & 275 to 301/RPR/2025, AY 2017-18 issue, ground or sub ground or file (as the case may be), for verification or reverification a fresh to the assessing officer shall be beyond the jurisdiction of section 251(1)(a) of the Act. 12. Further insofar as the validity of remand ordered and impugned direction/action

SOUTH EASTERN COALFIELDS LIMITED,BILASPUR vs. ITO(TDS), BILASPUR, BILASPUR

Appeals stands PARTLY ALLOWED FOR STATISTICAL PURPOSES in aforestated terms

Bench: Hon’Ble Shri Partha Sarathi Chaudhury & Shri G. D. Padmahshali

TDS), Raipur ITA No. 197 to 223 & 275 to 301/RPR/2025, AY 2017-18 issue, ground or sub ground or file (as the case may be), for verification or reverification a fresh to the assessing officer shall be beyond the jurisdiction of section 251(1)(a) of the Act. 12. Further insofar as the validity of remand ordered and impugned direction/action