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

3,185/- but the department had in its grounds of appeal wrongly stated that the entire amount of disallowance was vacated by the CIT(Appeals). 10. Ld. DR has assailed before us the order of the CIT(Appeals) on the ground that he had wrongly vacated the disallowances made by the AO, viz. (i) festival expenses: Rs.87

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

3,185/- but the department had in its grounds of appeal wrongly stated that the entire amount of disallowance was vacated by the CIT(Appeals). 10. Ld. DR has assailed before us the order of the CIT(Appeals) on the ground that he had wrongly vacated the disallowances made by the AO, viz. (i) festival expenses: Rs.87

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

b) That, on the facts and in the circumstances of the case, the Ld. AO has erred in invoking penalty for misreporting without appreciating that there is no misrepresentation and/or suppression of facts by the Appellant who had taken a consistent position, details of which have been explained to the Ld. AO and arealso supported by several judicial precedence

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 vs. JT. COMMISSIONER OF INCOME TAX (OSD), 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

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 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

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

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

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

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

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. 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

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

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 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

MOHAMMED USMAN, BHILAI,DURG vs. INCOME TAX OFFICER-2(1), BHILAI, DURG

In the result, appeal of the assessee is allowed

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.180/Rpr/2026 "नधा"रण वष" /Assessment Year : 2011-12 Mohammed Usman C/25, Nandini Road, Power House, Bhilai-490 011, Dist. Durg Pan: Aafpu9292H

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, the said delay of 58 days involved in the present appeal is condoned. 5. In this case, the assessee has filed both legal grounds as well

SHRI SHRI NISHANT JAIN,BILASPUR(CG) vs. THE JOINT COMMISSIONER OF INCOME TAX,RANGE-I, BILASPUR(CG)

In the result, appeal of the assessee is partly allowed

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अऩीऱ सं./Ita No.199/Rpr/2016 (ननधाारण वषा / Assessment Year :2010-2011) Nishant Jain, Vs Jcit, Range-1, Bilaspur(Cg) M/S Landmark Engineer, Flat No.27, Shantinagar, Ring Road No.2, Bilaspur Pan No. : Agepj 9793 M (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

3 outstanding expenses on which TDS has not been made. Further, tax is deductible under ss. 193.194A, 194C, 194H and 194J either at the time of payment or at the time of giving credit to the recipient. However, s. 40(a)(ia) is applicable only in respect of TDS defaults when amount is "payable". If amount is actually paid

JANTA INDUSTRIES,BASPAIPARA vs. MS.RANJINI SRIKUMAR, INCOMETAX OFFICER(TDS), INCOME TAX OFFICE

In the result, appeal of the assessee in ITA No

Bench: Shri Partha Sarathi Chaudhury & Shri Avdhesh Kumar Mishraआयकर अपील सं. / Ita Nos.46 & 47/Rpr/2026 "नधा"रण वष" / Assessment Year : 2013-14 Janta Industries Durga Talkies Road, Rajnandgaon (C.G.)-491 441 Pan: Aaffj9101J ........अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer (Tds) Centralized Processing Centre (Cpc) Bengaluru ……""यथ" / Respondent

3) of section 206C which is to be delivered or caused to be delivered for tax deducted at source or tax collected at source, as the case may be, on or after the 1st day of July, 2012. 6. We may also reproduce the Section 200A which was inserted by the Finance Act 2009 with effect from 1st April