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

Bench: Shri Ravish Sood & Shri Arun Khodpia

section 274 of the Income Tax Act, 1961 without specifying whether it is for “concealment of Income” or for “furnishing of inaccurate particulars of income” in the show cause notice given and therefore, the impugned penalty order dated 30 January 2015 passed by him is bad in law, thus, deserves to be quashed.” On the other hand the revenue

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 274 of the Income Tax Act, 1961 without specifying whether it is for “concealment of Income” or for “furnishing of inaccurate particulars of income” in the show cause notice given and therefore, the impugned penalty order dated 30 January 2015 passed by him is bad in law, thus, deserves to be quashed.” On the other hand the revenue

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

section 274 of the Income Tax Act, 1961 without specifying whether it is for “concealment of Income” or for “furnishing of inaccurate particulars of income” in the show cause notice given and therefore, the impugned penalty order dated 30 January 2015 passed by him is bad in law, thus, deserves to be quashed.” On the other hand the revenue

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

section 274 of the Income Tax Act, 1961 without specifying whether it is for “concealment of Income” or for “furnishing of inaccurate particulars of income” in the show cause notice given and therefore, the impugned penalty order dated 30 January 2015 passed by him is bad in law, thus, deserves to be quashed.” On the other hand the revenue

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

section 274 of the Income Tax Act, 1961 without specifying whether it is for “concealment of Income” or for “furnishing of inaccurate particulars of income” in the show cause notice given and therefore, the impugned penalty order dated 30 January 2015 passed by him is bad in law, thus, deserves to be quashed.” On the other hand the revenue

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 274 of the Income Tax Act, 1961 without specifying whether it is for “concealment of Income” or for “furnishing of inaccurate particulars of income” in the show cause notice given and therefore, the impugned penalty order dated 30 January 2015 passed by him is bad in law, thus, deserves to be quashed.” On the other hand the revenue

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 274 of the Income Tax Act, 1961 without specifying whether it is for “concealment of Income” or for “furnishing of inaccurate particulars of income” in the show cause notice given and therefore, the impugned penalty order dated 30 January 2015 passed by him is bad in law, thus, deserves to be quashed.” On the other hand the revenue

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 274 of the Income Tax Act, 1961 without specifying whether it is for “concealment of Income” or for “furnishing of inaccurate particulars of income” in the show cause notice given and therefore, the impugned penalty order dated 30 January 2015 passed by him is bad in law, thus, deserves to be quashed.” On the other hand the revenue

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

section 274 of the Income Tax Act, 1961 without specifying whether it is for “concealment of Income” or for “furnishing of inaccurate particulars of income” in the show cause notice given and therefore, the impugned penalty order dated 30 January 2015 passed by him is bad in law, thus, deserves to be quashed.” On the other hand the revenue

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 274 of the Income Tax Act, 1961 without specifying whether it is for “concealment of Income” or for “furnishing of inaccurate particulars of income” in the show cause notice given and therefore, the impugned penalty order dated 30 January 2015 passed by him is bad in law, thus, deserves to be quashed.” On the other hand the revenue

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 274 of the Income Tax Act, 1961 without specifying whether it is for “concealment of Income” or for “furnishing of inaccurate particulars of income” in the show cause notice given and therefore, the impugned penalty order dated 30 January 2015 passed by him is bad in law, thus, deserves to be quashed.” On the other hand the revenue

ASSISTANT COMMISSIONER OF INCOME TAX, (CENTRAL)-I, RAIPUR vs. MESERS CHHATTISGARH STEEL & POWER LIMITED, RAIPUR

In the result, appeal of the revenue in ITA No

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं./Ita Nos.91 & 92/Rpr/2020 "नधा"रण वष" / Assessment Years : 2012-13 & 2013-14 The Assistant Commissioner Of Income Tax, Central Circle-1, Raipur (C.G.) .......अपीलाथ" / Appellant बनाम / V/S. M/S. Chhattisgarh Steel & Power Limited. 142, Sahid Smarak, G.E Road, Raipur (C.G.) Pan : Aaccc7479G ……""यथ" / Respondent

TDS on wheeling charges is not sustainable, hence the disallowance u/s 40 (a)(ia) of the Act is deleted and this ground of appeal is allowed.” We find that the aforesaid view of the CIT(Appeals) is supported by the order of the ITAT, Mumbai in the case of Chhattisgarh State Electricity Board Vs. Income Tax Officer

ASSISTANT COMMISSIONER OF INCOME TAX (CENTRAL)-I, RAIPUR vs. MESERS CHHATTISGARH STEEL & POWER LIMITED, RAIPUR

In the result, appeal of the revenue in ITA No

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं./Ita Nos.91 & 92/Rpr/2020 "नधा"रण वष" / Assessment Years : 2012-13 & 2013-14 The Assistant Commissioner Of Income Tax, Central Circle-1, Raipur (C.G.) .......अपीलाथ" / Appellant बनाम / V/S. M/S. Chhattisgarh Steel & Power Limited. 142, Sahid Smarak, G.E Road, Raipur (C.G.) Pan : Aaccc7479G ……""यथ" / Respondent

TDS on wheeling charges is not sustainable, hence the disallowance u/s 40 (a)(ia) of the Act is deleted and this ground of appeal is allowed.” We find that the aforesaid view of the CIT(Appeals) is supported by the order of the ITAT, Mumbai in the case of Chhattisgarh State Electricity Board Vs. Income Tax Officer

SHRI SHRI AJAY KUMAR AGRAWAL,AMBIKAPUR (CG) vs. THE THE INCOME TAX OFFICER, AMBIKAPUR (CG)

Appeals of the assessee are allowed in terms of our aforesaid terms, with no order as to cost

Bench: Shri Ravish Sood & Shri Jamlappa D. Battullआयकर अपील सं. / Ita Nos. 260 & 261/Rpr/2016 िनधा"रण वष" / Assessment Year : 2010-11 & 2011-12 Shri Ajay Kumar Agrawal, Juna Gaddi Road, Po: Ambikapur (C.G.) Pan : Acqpa 4988 B .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Income Tax Office, Kharsia Road, Po: Ambikapur (C.G) .……""थ" / Respondent Appearances Assessee By : Shri G. S. Agrawal Revenue By : Shri G. N. Singh सुनवाई की तारीख / Date Of Conclusive Hearing : 04/02/2022 घोषणा की तारीख / Date Of Pronouncement : 14/03/2022 आदेश/ Order Per Jamlappa D. Battull, Am; The Present Appeals Are 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 21/03/2016, Which In Turn Sprung From The Assessment Order [For Short “Ao”] Dt 04/03/2013 & 23/01/2014 Passed For Assessment Year [For Short “Ay”] 2010- 2011 & 2011-2012 By The Ld Assessing Officer [For Short “Ld Ao”] U/S 143(3) Of The Income-Tax Act, 1961 [For Short “The Act”].

TDS u/s 194A and was subjected to 40(a)(ia) disallowances by the Ld AO, against which certificate in “Annexure-A to form 26A”, from a Chartered Accountant is placed on record in terms of first proviso to section 201(1) of the Act r.w.s. 31ACB; Amt of Interest/finance CA Certificate Details Sr NBFC Payee charge Debited / Claimed as Exps

SHRI SHRI AJAY KUMAR AGRAWAL,AMBIKAPUR (CG) vs. THE INCOOME TAX OFFICER, AMBIKAPUR (CG)

Appeals of the assessee are allowed in terms of our aforesaid terms, with no order as to cost

Bench: Shri Ravish Sood & Shri Jamlappa D. Battullआयकर अपील सं. / Ita Nos. 260 & 261/Rpr/2016 िनधा"रण वष" / Assessment Year : 2010-11 & 2011-12 Shri Ajay Kumar Agrawal, Juna Gaddi Road, Po: Ambikapur (C.G.) Pan : Acqpa 4988 B .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Income Tax Office, Kharsia Road, Po: Ambikapur (C.G) .……""थ" / Respondent Appearances Assessee By : Shri G. S. Agrawal Revenue By : Shri G. N. Singh सुनवाई की तारीख / Date Of Conclusive Hearing : 04/02/2022 घोषणा की तारीख / Date Of Pronouncement : 14/03/2022 आदेश/ Order Per Jamlappa D. Battull, Am; The Present Appeals Are 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 21/03/2016, Which In Turn Sprung From The Assessment Order [For Short “Ao”] Dt 04/03/2013 & 23/01/2014 Passed For Assessment Year [For Short “Ay”] 2010- 2011 & 2011-2012 By The Ld Assessing Officer [For Short “Ld Ao”] U/S 143(3) Of The Income-Tax Act, 1961 [For Short “The Act”].

TDS u/s 194A and was subjected to 40(a)(ia) disallowances by the Ld AO, against which certificate in “Annexure-A to form 26A”, from a Chartered Accountant is placed on record in terms of first proviso to section 201(1) of the Act r.w.s. 31ACB; Amt of Interest/finance CA Certificate Details Sr NBFC Payee charge Debited / Claimed as Exps

SAROJ AGRAWAL,RAIPUR vs. INCOME TAX OFFICER WARD 2 AMBIKAPUR, AMBIKAPUR

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

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.741/Rpr/2025 िनधा"रण वष" /Assessment Year: 2017-18 Saroj Agrawal, Bungalow 82, Aishwarya Empire, Near St. Xavier School, Labhandi, Raipur Chhattisgarh, 492012. Pan: Ahapa6971F .......अपीलाथ" / Appellant बनाम / V/S.

TDS), Raipur (C.G.), Tax Case No.17/2025, dated 24.02.2025, passed by Hon’ble High Court of Chhattisgarh. (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 passed by the Hon’ble Supreme Court, accordingly, the said delay of 274 days is condoned. 4 Saroj Agrawal

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.)

274 r.w.s. 270A of the Act, viz. (i) SCN dated 24.12.2019, Page 129 of APB; (ii) SCN dated 16.10.2020, Page 130 of APB; and (iii) SCN/reminder letter dated 27.07.2021, Page 131 of APB. The Ld. AR, referring to the aforesaid SCNs (supra), submitted that in the aforesaid notices, the A.O. had failed to specify the limb for which penalty

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.)

274 r.w.s. 270A of the Act, viz. (i) SCN dated 24.12.2019, Page 129 of APB; (ii) SCN dated 16.10.2020, Page 130 of APB; and (iii) SCN/reminder letter dated 27.07.2021, Page 131 of APB. The Ld. AR, referring to the aforesaid SCNs (supra), submitted that in the aforesaid notices, the A.O. had failed to specify the limb for which penalty