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

Bench: Shri Ravish Sood & Shri Arun Khodpia

section 271(1)(c) of the Act can only be imposed for inadequate/mala-fide explanations offered by the Appellant with respect to 'facts' and not otherwise. 2(c) That on the facts and in the circumstances of the case, the Ld. CIT(Appeals) while upholding the penalty have erred in not considering the fact that the Appellant has filed an appeal

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

section 271(1)(c) of the Act can only be imposed for inadequate/mala-fide explanations offered by the Appellant with respect to 'facts' and not otherwise. 2(c) That on the facts and in the circumstances of the case, the Ld. CIT(Appeals) while upholding the penalty have erred in not considering the fact that the Appellant has filed an appeal

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

section 271(1)(c) of the Act can only be imposed for inadequate/mala-fide explanations offered by the Appellant with respect to 'facts' and not otherwise. 2(c) That on the facts and in the circumstances of the case, the Ld. CIT(Appeals) while upholding the penalty have erred in not considering the fact that the Appellant has filed an appeal

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

section 271(1)(c) of the Act can only be imposed for inadequate/mala-fide explanations offered by the Appellant with respect to 'facts' and not otherwise. 2(c) That on the facts and in the circumstances of the case, the Ld. CIT(Appeals) while upholding the penalty have erred in not considering the fact that the Appellant has filed an appeal

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

section 271(1)(c) of the Act can only be imposed for inadequate/mala-fide explanations offered by the Appellant with respect to 'facts' and not otherwise. 2(c) That on the facts and in the circumstances of the case, the Ld. CIT(Appeals) while upholding the penalty have erred in not considering the fact that the Appellant has filed an appeal

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

section 271(1)(c) of the Act can only be imposed for inadequate/mala-fide explanations offered by the Appellant with respect to 'facts' and not otherwise. 2(c) That on the facts and in the circumstances of the case, the Ld. CIT(Appeals) while upholding the penalty have erred in not considering the fact that the Appellant has filed an appeal

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

section 271(1)(c) of the Act can only be imposed for inadequate/mala-fide explanations offered by the Appellant with respect to 'facts' and not otherwise. 2(c) That on the facts and in the circumstances of the case, the Ld. CIT(Appeals) while upholding the penalty have erred in not considering the fact that the Appellant has filed an appeal

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

section 271(1)(c) of the Act can only be imposed for inadequate/mala-fide explanations offered by the Appellant with respect to 'facts' and not otherwise. 2(c) That on the facts and in the circumstances of the case, the Ld. CIT(Appeals) while upholding the penalty have erred in not considering the fact that the Appellant has filed an appeal

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

section 271(1)(c) of the Act can only be imposed for inadequate/mala-fide explanations offered by the Appellant with respect to 'facts' and not otherwise. 2(c) That on the facts and in the circumstances of the case, the Ld. CIT(Appeals) while upholding the penalty have erred in not considering the fact that the Appellant has filed an appeal

THE DEPUTY COMMISSIONER OF INCOME TAX,CIRCLE 1(1)BILASPUR, BILASPUR(CG) vs. THE SOUTH EASTERN COAL FIELDS LTD., BILASPUR, BILASPUR(CG)

Bench: Shri Ravish Sood & Shri Arun Khodpia

section 271(1)(c) of the Act can only be imposed for inadequate/mala-fide explanations offered by the Appellant with respect to 'facts' and not otherwise. 2(c) That on the facts and in the circumstances of the case, the Ld. CIT(Appeals) while upholding the penalty have erred in not considering the fact that the Appellant has filed an appeal

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

section 271(1)(c) of the Act can only be imposed for inadequate/mala-fide explanations offered by the Appellant with respect to 'facts' and not otherwise. 2(c) That on the facts and in the circumstances of the case, the Ld. CIT(Appeals) while upholding the penalty have erred in not considering the fact that the Appellant has filed an appeal

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

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)

271(1)(b) of the I.T. Act amounting to Rs.20,000/- for two defaults (non- compliance with the statutory notices issued u/s 143(2)/ 142 of the I.T. Act) was levied. 4.2 Order was passed u/s 144, making the following additions: 4 Dolphin Promoters and Builders vs Addl. CIT, Range-1, Raipur 4. Aggrieved by the aforesaid additions

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.)

271(1)(c) with respect to the said amount. CO Nos. 19 & 20/RPR/2023 38. Per contra, the Ld. Departmental Representative (for short ‘DR’) relied on the order of the A.O. 39. We have heard the ld. Authorized Representatives of both the parties, perused the orders of the lower authorities and the material available on record and considered the judicial pronouncements

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.)

271(1)(c) with respect to the said amount. CO Nos. 19 & 20/RPR/2023 38. Per contra, the Ld. Departmental Representative (for short ‘DR’) relied on the order of the A.O. 39. We have heard the ld. Authorized Representatives of both the parties, perused the orders of the lower authorities and the material available on record and considered the judicial pronouncements

M/S SCANIA STEEL AND POWER LIMITED,RAIGARH(C.G) vs. THE DY. COMMISSIONER OF INCOME TAX 1(1), BILASPUR(CG)

The appeal of the assessee is allowed in terms of our aforesaid observations

Bench: Shri Ravish Sood & Shri Jamlappa D Battullआयकर अपील सं. / Ita No. 288/Rpr/2016 "नधा"रण वष" / Assessment Year : 2010-11 Scania Steel & Power Limited 22 Kms Mile Stones, Vill. Punjipatra, Gharghoda Road, Raigarh (C.G.) Pan : Aahcs4471R .......अपीलाथ" / Appellant बनाम / V/S. The Deputy Commissioner Of Income Tax-1(1), Bilaspur (C.G.) ……""यथ" / Respondent Assessee By : Shri G.S Agarwal, Ar Revenue By : Shri Gitesh Kumar, Dr सुनवाई क" तार"ख / Date Of Hearing : 07.03.2022 घोषणा क" तार"ख / Date Of Pronouncement : 30.03.2022

section 271(1)(c) are not applicable as the appellant has neither concealed the particulars of his income nor filed inaccurate particulars of income. Prayed to delete the penalty at Rs.6,92,757/- 2. That under facts and law, the learned CIT(Appeals) erred in confirming the penalty levied by the learned AO on following additions/disallowances, rejecting the explanation filed

SOUTH EASTERN COALFIELDS LIMITED,BILASPUR vs. DCIT(TDS),RAIPUR, RAIPUR

Appeals stands PARTLY ALLOWED FOR STATISTICAL PURPOSES in aforestated terms

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

271 24 JBPS02072A 27/03/2024 37,64,587 31,62,252 69,26,839 25 JBPS02076A 27/03/2024 37,64,587 31,62,252 69,26,839 26 JBPS03398D 27/03/2024 2,99,83,780 2,51,86,375 5,51,70,156 27 JBPS00358B 27/03/2024 1,41,27,188 1,18,66,838 2,59,94,025 ITAT-Raipur Page

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

271 24 JBPS02072A 27/03/2024 37,64,587 31,62,252 69,26,839 25 JBPS02076A 27/03/2024 37,64,587 31,62,252 69,26,839 26 JBPS03398D 27/03/2024 2,99,83,780 2,51,86,375 5,51,70,156 27 JBPS00358B 27/03/2024 1,41,27,188 1,18,66,838 2,59,94,025 ITAT-Raipur Page