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

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. 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 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

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

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

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 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

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 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

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

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

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)

43 of 1961), the Central Board of Direct Taxes, hereby directs that the Joint Commissioners of Income Tax or the Joint Directors of Income tax, shall exercise the powers and functions of the Assessing Officers, in respect of territorial area or persons or classes of persons or incomes or classes of income or cases, or classes of cases, in respect

SHRI SHRI SUSHIL KUMAR AGRAWAL, KORBA,KORBA(CG) vs. THE JOINT COMMISSIONER OF INCOME TAX,RANGE KORBA, KORBA(CG)

In the result, appeal of the assesee in ITA No

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos. 93 & 94/Rpr/2017 "नधा"रण वष" / Assessment Years: 2010-11 & 2011-12 Shri Sushil Kumar Agrawal, Prop. Of M/S. Shrikishan & Co., T.P Nagar, Korba (C.G.) Pan : Acgpa4350B .......अपीलाथ"/Appellant बनाम / V/S. The Joint Commissioner Of Income Tax, Korba (C.G.) ……""यथ" / Respondent

1” of the audited balance sheet of the assessee it was apparent that he had an opening capital of Rs.6.63 crore (approx.) i.e substantial amount of interest free funds available with him. Alternatively, it was submitted by the Ld. AR that now when the assessee had categorically claimed that he had not incurred any expenditure towards earning of exempt income

SHRI SHRI SUSHIL KUMAR AGRAWAL, KORBA,KORBA(CG) vs. THE JOINT COMMISSIONER OF INCOME TAX,RANGE KORBA, KORBA(CG)

In the result, appeal of the assesee in ITA No

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos. 93 & 94/Rpr/2017 "नधा"रण वष" / Assessment Years: 2010-11 & 2011-12 Shri Sushil Kumar Agrawal, Prop. Of M/S. Shrikishan & Co., T.P Nagar, Korba (C.G.) Pan : Acgpa4350B .......अपीलाथ"/Appellant बनाम / V/S. The Joint Commissioner Of Income Tax, Korba (C.G.) ……""यथ" / Respondent

1” of the audited balance sheet of the assessee it was apparent that he had an opening capital of Rs.6.63 crore (approx.) i.e substantial amount of interest free funds available with him. Alternatively, it was submitted by the Ld. AR that now when the assessee had categorically claimed that he had not incurred any expenditure towards earning of exempt income

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

43 ITA 212/RPR/2025 2017-18 JBPS11724G SECL, Bilaspur ITO(TDS), Bilaspur 44 ITA 213/RPR/2025 2017-18 JBPS03090D SECL, Bilaspur DCIT(TDS), Raipur 45 ITA 214/RPR/2025 2017-18 JBPS03804D SECL, Bilaspur DCIT(TDS), Raipur 46 ITA 215/RPR/2025 2017-18 JBPS06999G SECL, Bilaspur DCIT(TDS), Raipur 47 ITA 216/RPR/2025 2017-18 JBPS07658A SECL, Bilaspur ITO(TDS), Bilaspur 48 ITA 217/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

43 ITA 212/RPR/2025 2017-18 JBPS11724G SECL, Bilaspur ITO(TDS), Bilaspur 44 ITA 213/RPR/2025 2017-18 JBPS03090D SECL, Bilaspur DCIT(TDS), Raipur 45 ITA 214/RPR/2025 2017-18 JBPS03804D SECL, Bilaspur DCIT(TDS), Raipur 46 ITA 215/RPR/2025 2017-18 JBPS06999G SECL, Bilaspur DCIT(TDS), Raipur 47 ITA 216/RPR/2025 2017-18 JBPS07658A SECL, Bilaspur ITO(TDS), Bilaspur 48 ITA 217/RPR/2025