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 was required to be made on the transmission/wheeling charges under any of the sections, i.e u/s.194C or u/s.194I or u/s.194J of the Act, therefore, no disallowance was called for in 13 M/s. Chhattisgarh Steel & Power Ltd.Vs. ACIT, Central Circle-1, Raipur ITA Nos. 91 & 92/RPR/2020 the hands of the assessee company

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

37 South Eastern Coalfields Group of cases (On penalty) persuade ourselves to subscribe to the imposition of penalty by the A.O, therefore, set-aside the order of the CIT(A) who had upheld the same. The penalty of Rs. 8587.95 lac imposed by the A.O under Sec.271(1)(c) is quashed in terms of our aforesaid observations. The additional ground

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

37 South Eastern Coalfields Group of cases (On penalty) persuade ourselves to subscribe to the imposition of penalty by the A.O, therefore, set-aside the order of the CIT(A) who had upheld the same. The penalty of Rs. 8587.95 lac imposed by the A.O under Sec.271(1)(c) is quashed in terms of our aforesaid observations. The additional ground

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

37 South Eastern Coalfields Group of cases (On penalty) persuade ourselves to subscribe to the imposition of penalty by the A.O, therefore, set-aside the order of the CIT(A) who had upheld the same. The penalty of Rs. 8587.95 lac imposed by the A.O under Sec.271(1)(c) is quashed in terms of our aforesaid observations. The additional ground

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

37 South Eastern Coalfields Group of cases (On penalty) persuade ourselves to subscribe to the imposition of penalty by the A.O, therefore, set-aside the order of the CIT(A) who had upheld the same. The penalty of Rs. 8587.95 lac imposed by the A.O under Sec.271(1)(c) is quashed in terms of our aforesaid observations. The additional ground

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

37 South Eastern Coalfields Group of cases (On penalty) persuade ourselves to subscribe to the imposition of penalty by the A.O, therefore, set-aside the order of the CIT(A) who had upheld the same. The penalty of Rs. 8587.95 lac imposed by the A.O under Sec.271(1)(c) is quashed in terms of our aforesaid observations. The additional ground

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

37 South Eastern Coalfields Group of cases (On penalty) persuade ourselves to subscribe to the imposition of penalty by the A.O, therefore, set-aside the order of the CIT(A) who had upheld the same. The penalty of Rs. 8587.95 lac imposed by the A.O under Sec.271(1)(c) is quashed in terms of our aforesaid observations. The additional ground

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

37 South Eastern Coalfields Group of cases (On penalty) persuade ourselves to subscribe to the imposition of penalty by the A.O, therefore, set-aside the order of the CIT(A) who had upheld the same. The penalty of Rs. 8587.95 lac imposed by the A.O under Sec.271(1)(c) is quashed in terms of our aforesaid observations. The additional ground

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

37 South Eastern Coalfields Group of cases (On penalty) persuade ourselves to subscribe to the imposition of penalty by the A.O, therefore, set-aside the order of the CIT(A) who had upheld the same. The penalty of Rs. 8587.95 lac imposed by the A.O under Sec.271(1)(c) is quashed in terms of our aforesaid observations. The additional ground

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

37 South Eastern Coalfields Group of cases (On penalty) persuade ourselves to subscribe to the imposition of penalty by the A.O, therefore, set-aside the order of the CIT(A) who had upheld the same. The penalty of Rs. 8587.95 lac imposed by the A.O under Sec.271(1)(c) is quashed in terms of our aforesaid observations. The additional ground

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

37 South Eastern Coalfields Group of cases (On penalty) persuade ourselves to subscribe to the imposition of penalty by the A.O, therefore, set-aside the order of the CIT(A) who had upheld the same. The penalty of Rs. 8587.95 lac imposed by the A.O under Sec.271(1)(c) is quashed in terms of our aforesaid observations. The additional ground

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

37 South Eastern Coalfields Group of cases (On penalty) persuade ourselves to subscribe to the imposition of penalty by the A.O, therefore, set-aside the order of the CIT(A) who had upheld the same. The penalty of Rs. 8587.95 lac imposed by the A.O under Sec.271(1)(c) is quashed in terms of our aforesaid observations. The additional ground

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

37 South Eastern Coalfields Group of cases (On penalty) persuade ourselves to subscribe to the imposition of penalty by the A.O, therefore, set-aside the order of the CIT(A) who had upheld the same. The penalty of Rs. 8587.95 lac imposed by the A.O under Sec.271(1)(c) is quashed in terms of our aforesaid observations. The additional ground

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

37 South Eastern Coalfields Group of cases (On penalty) persuade ourselves to subscribe to the imposition of penalty by the A.O, therefore, set-aside the order of the CIT(A) who had upheld the same. The penalty of Rs. 8587.95 lac imposed by the A.O under Sec.271(1)(c) is quashed in terms of our aforesaid observations. The additional ground

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)

37. Considering the totality of the facts and circumstances of the case, we are of the view that JCIT, Hisar Range, do not have jurisdiction over the case of assessee and since he did not assume the jurisdiction legally and validly, therefore, the Impugned assessment order framed by him is vitiated and illegal and without jurisdiction. In view

BARBRIK DEE VEE JV, RAIPUR,RAIPUR vs. INCOME TAX OFFICER, WARD-3(1), RAIPUR, RAIPUR

In the result, appeal of the assessee is allowed in terms of the aforesaid observations

Bench: Shri Ravish Soodआयकर अपील सं. / Ita No. 313/Rpr/2023 "नधा"रण वष" / Assessment Year : 2018-19 Barbarik Dee Vee Jv A-24, Ashoka Millenium, Ring Road No.1, Rajendra Nagar, Raipur (C.G.)-492 001 Pan : Aacab7461R .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer-3(1), Raipur (C.G.) ……""यथ" / Respondent

37 of the Act. The expenditure' incurred consequent to failure to deduct or pay the TDS, as prescribed under the provisions of the Act, cannot be allowed as deduction. 20. In view of the-above elaborate discussion, 1 do not allow payment of interest for the delay in deposit of TDS as a deduction under section

DEPUTY COMMISSIONER OF INCOME TAX (TDS), RAIPUR, RAIPUR vs. SOUTH EASTERN COAL FIELDS (TAN - JBPS00359C), BILASPUR

Appeals stands PARTLY ALLOWED FOR STATISTICAL PURPOSES in aforestated terms

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

37 ITA 206/RPR/2025 2017-18 JBPS13157E SECL, Dipka ITO/ACIT/DCIT, (TDS), Bilaspur 38 ITA 207/RPR/2025 2017-18 JBPS02656D SECL, CGM Office, Kusmunda ITO/ACIT/DCIT, (TDS), Bilaspur 39 ITA 208/RPR/2025 2017-18 BPLS04617E SECL, Surguja ITO/ACIT/DCIT, (TDS), Bilaspur 40 ITA 209/RPR/2025 2017-18 JBPS02667A SECL, Kusmunda ITO/ACIT/DCIT, (TDS), Bilaspur 41 ITA 210/RPR/2025 2017-18 BPLS04966D SECL, Raigarh ITO/ACIT/DCIT, (TDS), Bilaspur 42 ITA 211/RPR/2025

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

37 ITA 206/RPR/2025 2017-18 JBPS13157E SECL, Dipka ITO/ACIT/DCIT, (TDS), Bilaspur 38 ITA 207/RPR/2025 2017-18 JBPS02656D SECL, CGM Office, Kusmunda ITO/ACIT/DCIT, (TDS), Bilaspur 39 ITA 208/RPR/2025 2017-18 BPLS04617E SECL, Surguja ITO/ACIT/DCIT, (TDS), Bilaspur 40 ITA 209/RPR/2025 2017-18 JBPS02667A SECL, Kusmunda ITO/ACIT/DCIT, (TDS), Bilaspur 41 ITA 210/RPR/2025 2017-18 BPLS04966D SECL, Raigarh ITO/ACIT/DCIT, (TDS), Bilaspur 42 ITA 211/RPR/2025

DEPUTY COMMISSIONER OF INCOME TAX (TDS), RAIPUR, RAIPUR vs. SOUTH EASTERN COAL FIELDS LTD. (TAN- JBPS02667A), KUSMUNDA

Appeals stands PARTLY ALLOWED FOR STATISTICAL PURPOSES in aforestated terms

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

37 ITA 206/RPR/2025 2017-18 JBPS13157E SECL, Dipka ITO/ACIT/DCIT, (TDS), Bilaspur 38 ITA 207/RPR/2025 2017-18 JBPS02656D SECL, CGM Office, Kusmunda ITO/ACIT/DCIT, (TDS), Bilaspur 39 ITA 208/RPR/2025 2017-18 BPLS04617E SECL, Surguja ITO/ACIT/DCIT, (TDS), Bilaspur 40 ITA 209/RPR/2025 2017-18 JBPS02667A SECL, Kusmunda ITO/ACIT/DCIT, (TDS), Bilaspur 41 ITA 210/RPR/2025 2017-18 BPLS04966D SECL, Raigarh ITO/ACIT/DCIT, (TDS), Bilaspur 42 ITA 211/RPR/2025