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

41 crores and reserves and surplus of Rs 15.83 crores which is more than the investment of Rs 18.46 crores. On the liability side of the balance sheet loans are appearing which were taken from various banks such as term loans from the SBI which have been used for fixed assets and business purposes as stated earlier. It was demonstrated

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

41 crores and reserves and surplus of Rs 15.83 crores which is more than the investment of Rs 18.46 crores. On the liability side of the balance sheet loans are appearing which were taken from various banks such as term loans from the SBI which have been used for fixed assets and business purposes as stated earlier. It was demonstrated

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

TDS on these payments? 4. Whether on the facts and circumstance of the case and on the points of the law Ld. CIT(A) was justified in deleting the penalty levied u/s 271(1)(c) of the Act by the A.O while disallowing prior period expenses of Rs. 41,42,000/- without appreciating the facts of the case that

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

TDS on these payments? 4. Whether on the facts and circumstance of the case and on the points of the law Ld. CIT(A) was justified in deleting the penalty levied u/s 271(1)(c) of the Act by the A.O while disallowing prior period expenses of Rs. 41,42,000/- without appreciating the facts of the case that

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

TDS on these payments? 4. Whether on the facts and circumstance of the case and on the points of the law Ld. CIT(A) was justified in deleting the penalty levied u/s 271(1)(c) of the Act by the A.O while disallowing prior period expenses of Rs. 41,42,000/- without appreciating the facts of the case that

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

TDS on these payments? 4. Whether on the facts and circumstance of the case and on the points of the law Ld. CIT(A) was justified in deleting the penalty levied u/s 271(1)(c) of the Act by the A.O while disallowing prior period expenses of Rs. 41,42,000/- without appreciating the facts of the case that

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

TDS on these payments? 4. Whether on the facts and circumstance of the case and on the points of the law Ld. CIT(A) was justified in deleting the penalty levied u/s 271(1)(c) of the Act by the A.O while disallowing prior period expenses of Rs. 41,42,000/- without appreciating the facts of the case that

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

TDS on these payments? 4. Whether on the facts and circumstance of the case and on the points of the law Ld. CIT(A) was justified in deleting the penalty levied u/s 271(1)(c) of the Act by the A.O while disallowing prior period expenses of Rs. 41,42,000/- without appreciating the facts of the case that

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

TDS on these payments? 4. Whether on the facts and circumstance of the case and on the points of the law Ld. CIT(A) was justified in deleting the penalty levied u/s 271(1)(c) of the Act by the A.O while disallowing prior period expenses of Rs. 41,42,000/- without appreciating the facts of the case that

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

TDS on these payments? 4. Whether on the facts and circumstance of the case and on the points of the law Ld. CIT(A) was justified in deleting the penalty levied u/s 271(1)(c) of the Act by the A.O while disallowing prior period expenses of Rs. 41,42,000/- without appreciating the facts of the case that

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

TDS on these payments? 4. Whether on the facts and circumstance of the case and on the points of the law Ld. CIT(A) was justified in deleting the penalty levied u/s 271(1)(c) of the Act by the A.O while disallowing prior period expenses of Rs. 41,42,000/- without appreciating the facts of the case that

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

TDS on these payments? 4. Whether on the facts and circumstance of the case and on the points of the law Ld. CIT(A) was justified in deleting the penalty levied u/s 271(1)(c) of the Act by the A.O while disallowing prior period expenses of Rs. 41,42,000/- without appreciating the facts of the case that

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

TDS on these payments? 4. Whether on the facts and circumstance of the case and on the points of the law Ld. CIT(A) was justified in deleting the penalty levied u/s 271(1)(c) of the Act by the A.O while disallowing prior period expenses of Rs. 41,42,000/- without appreciating the facts of the case that

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

TDS on these payments? 4. Whether on the facts and circumstance of the case and on the points of the law Ld. CIT(A) was justified in deleting the penalty levied u/s 271(1)(c) of the Act by the A.O while disallowing prior period expenses of Rs. 41,42,000/- without appreciating the facts of the case that

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

TDS on these payments? 4. Whether on the facts and circumstance of the case and on the points of the law Ld. CIT(A) was justified in deleting the penalty levied u/s 271(1)(c) of the Act by the A.O while disallowing prior period expenses of Rs. 41,42,000/- without appreciating the facts of the case that

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)

41 Dolphin Promoters and Builders vs Addl. CIT, Range-1, Raipur definition of the term "Assessing Officer" as contemplated in Section 2(7A) of the Act, which reads as under: "2. In this act, the context otherwise requires:- xxxxxxxxxx (7A) "Assessing Officer" means the Assistant Commissioner or Deputy Commissioner or Assistant Director or Deputy Director or the Incometax Officer

MESERS METEX ENGINEERS,BHILAI vs. INCOME TAX OFFICER, WARD-1(2), BHILAI

In the result Ground No 8 of the revenue is dismissed

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं./Ita No.238/Rpr/2019 (Assessment Year: 2015-2016) M/S Metex Engineers, Vs Ito, Ward-1(2), Bhilai Shop No.10-11, Ganesh Complex, Shakti Vihar, Risali Bhilai, Durg Pan No. :Aawfm 8852 G & आयकर अपील सं./Ita No.247/Rpr/2019 (Assessment Year: 2015-2016) Ito, Ward-1(2), Bhilai Vs M/S Metex Engineers, Shop No.10-11, Ganesh Complex, Shakti Vihar, Risali Bhilai, Durg Pan No. :Aawfm 8852 G (अपीलाथ" /Appellant) (""यथ" / Respondent) .. "नधा"रती क" ओर से /Assessee By : Shri R.B.Doshi, Ca राज"व क" ओर से /Revenue By : Shri V.K.Singh, Cit-Dr सुनवाई क" तार"ख / Date Of Hearing : 24/04/2023 घोषणा क" तार"ख/Date Of Pronouncement : 14/06/2023 आदेश / O R D E R Per Arun Khodpia, Am :

TDS PAN No. Commission No. Party Commission Income Tax Deducted amount paid return shown in computation M/s. AVN Yes 40350 AKRPN4794M Yes ITR & Steel Tech 1 400,000.00 Computation Prop. Vivek submitted. KJ. Nigam M/s. Swarz Yes Below AACPZ6674M Enterprises Do Limit 2 18,500.00 (Prop. Sujit Zemse) V.K. Do- Yes Below CGLPS4768Q 3 Shrivastava 1,648.00 — limit Aruna Lata

INCOME TAX OFFICER, WARD-1(2), BHILAI vs. MESERS METEX ENGINEERS, BHILAI

In the result Ground No 8 of the revenue is dismissed

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं./Ita No.238/Rpr/2019 (Assessment Year: 2015-2016) M/S Metex Engineers, Vs Ito, Ward-1(2), Bhilai Shop No.10-11, Ganesh Complex, Shakti Vihar, Risali Bhilai, Durg Pan No. :Aawfm 8852 G & आयकर अपील सं./Ita No.247/Rpr/2019 (Assessment Year: 2015-2016) Ito, Ward-1(2), Bhilai Vs M/S Metex Engineers, Shop No.10-11, Ganesh Complex, Shakti Vihar, Risali Bhilai, Durg Pan No. :Aawfm 8852 G (अपीलाथ" /Appellant) (""यथ" / Respondent) .. "नधा"रती क" ओर से /Assessee By : Shri R.B.Doshi, Ca राज"व क" ओर से /Revenue By : Shri V.K.Singh, Cit-Dr सुनवाई क" तार"ख / Date Of Hearing : 24/04/2023 घोषणा क" तार"ख/Date Of Pronouncement : 14/06/2023 आदेश / O R D E R Per Arun Khodpia, Am :

TDS PAN No. Commission No. Party Commission Income Tax Deducted amount paid return shown in computation M/s. AVN Yes 40350 AKRPN4794M Yes ITR & Steel Tech 1 400,000.00 Computation Prop. Vivek submitted. KJ. Nigam M/s. Swarz Yes Below AACPZ6674M Enterprises Do Limit 2 18,500.00 (Prop. Sujit Zemse) V.K. Do- Yes Below CGLPS4768Q 3 Shrivastava 1,648.00 — limit Aruna Lata