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

Bench: Shri Ravish Sood & Shri Arun Khodpia

292 ITR 1 (SC) had approved the order of the Tribunal that had deleted the penalty u/s 271(1)(c) imposed by 28 South Eastern Coalfields Group of cases (On penalty) the A.O and had, inter alia, observed, that the failure of the AO to strike-off the irrelevant default in the notice issued under

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

292 ITR 1 (SC) had approved the order of the Tribunal that had deleted the penalty u/s 271(1)(c) imposed by 28 South Eastern Coalfields Group of cases (On penalty) the A.O and had, inter alia, observed, that the failure of the AO to strike-off the irrelevant default in the notice issued under

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

292 ITR 1 (SC) had approved the order of the Tribunal that had deleted the penalty u/s 271(1)(c) imposed by 28 South Eastern Coalfields Group of cases (On penalty) the A.O and had, inter alia, observed, that the failure of the AO to strike-off the irrelevant default in the notice issued under

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

292 ITR 1 (SC) had approved the order of the Tribunal that had deleted the penalty u/s 271(1)(c) imposed by 28 South Eastern Coalfields Group of cases (On penalty) the A.O and had, inter alia, observed, that the failure of the AO to strike-off the irrelevant default in the notice issued under

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

292 ITR 1 (SC) had approved the order of the Tribunal that had deleted the penalty u/s 271(1)(c) imposed by 28 South Eastern Coalfields Group of cases (On penalty) the A.O and had, inter alia, observed, that the failure of the AO to strike-off the irrelevant default in the notice issued under

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

292 ITR 1 (SC) had approved the order of the Tribunal that had deleted the penalty u/s 271(1)(c) imposed by 28 South Eastern Coalfields Group of cases (On penalty) the A.O and had, inter alia, observed, that the failure of the AO to strike-off the irrelevant default in the notice issued under

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

292 ITR 1 (SC) had approved the order of the Tribunal that had deleted the penalty u/s 271(1)(c) imposed by 28 South Eastern Coalfields Group of cases (On penalty) the A.O and had, inter alia, observed, that the failure of the AO to strike-off the irrelevant default in the notice issued under

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

292 ITR 1 (SC) had approved the order of the Tribunal that had deleted the penalty u/s 271(1)(c) imposed by 28 South Eastern Coalfields Group of cases (On penalty) the A.O and had, inter alia, observed, that the failure of the AO to strike-off the irrelevant default in the notice issued under

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

292 ITR 1 (SC) had approved the order of the Tribunal that had deleted the penalty u/s 271(1)(c) imposed by 28 South Eastern Coalfields Group of cases (On penalty) the A.O and had, inter alia, observed, that the failure of the AO to strike-off the irrelevant default in the notice issued under

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

292 ITR 1 (SC) had approved the order of the Tribunal that had deleted the penalty u/s 271(1)(c) imposed by 28 South Eastern Coalfields Group of cases (On penalty) the A.O and had, inter alia, observed, that the failure of the AO to strike-off the irrelevant default in the notice issued under

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

292 ITR 1 (SC) had approved the order of the Tribunal that had deleted the penalty u/s 271(1)(c) imposed by 28 South Eastern Coalfields Group of cases (On penalty) the A.O and had, inter alia, observed, that the failure of the AO to strike-off the irrelevant default in the notice issued under

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 2(1), RAIPUR vs. PSA CONSTRUCTION, RAIPUR

In the result, appeal of the revenue is dismissed

Bench: SHRI RAVISH SOOD (Judicial Member), SHRI ARUN KHODPIA (Accountant Member)

Section 44AB. , 1.3 The assessee was visited with Survey operation u/s 133A on 08.03.2016relevant to the A.Y 2016-17. 1.4 Chronology of events; S. Date Events Remarks I No. 1. 24.09.2012 Return of Income filed u/s 139(1) along All these events took with Audited Balance Sheet and Tax place much before Audit Report

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