RENU LATA BHATIA,RAIPUR vs. INCOME TAX OFFICER, WARD 3(1), RAIPUR, RAIPUR

In the result, appeal of the assessee is allowed as per afore-stated terms

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.191/Rpr/2026 "नधा"रण वष" /Assessment Year : 2016-17 Renu Lata Bhatia D-407/5, Tagore Nagar, Raipur (C.G.)-492 001 Pan: Ahhpb4779K

TDS Total Rs.1,01,56,100/- In the reply sources of payments of Rs.6,34,800/- for stamp duty and Rs.81,422/- as registration fee are not given. In the reply the assessee has not filed the evidence. Regarding the loan and finance of Rs.73,00,000/- from ICICI Bank. The assessee has not yet filed the copy

M/S. AJAY CONSTRUCTION,KORBA vs. THE DY. COMMISSIONER OF INCOME TAX,, KORBA(CG)

In the result, the appeal of the assessee is allowed

Bench: Shri Ravish Sood & Shri Rathod Kamlesh Jayantbhaiआयकर अपील सं. / Ita No. 259/Bil/2016 "नधा"रण वष" / Assessment Year : 2010-11 M/S Ajay Construction, Plot No. 155, T.P. Nagar, Korba, Distt. Korba (C.G) Pan : Aanfa0129P .......अपीलाथ" / Appellant बनाम / V/S. Deputy Commissioner Of Income Tax, Korba (Cg) ……""यथ" / Respondent Assessee By : Shri Y. K. Mishra Revenue By : Shri G. N. Singh सुनवाई क" तार"ख / Date Of Hearing : 06.06.2022 घोषणा क" तार"ख / Date Of Pronouncement : 08.06.2022

tds amounting to Rs. 8,56,975/- has been made vide return of income and accordingly refund of Rs. 4,02,280/- has been claimed. Subsequently, the case was selected under scrutiny through CASS for “ Examine various Aspect of Contractors business.” The AR produced books of accounts, bills, vouchers, bank statements for verification of book results shown in the financial

HE DISTRICT MARKETING OFFICER, CHHATTISGARH,RAIPUR vs. THE INCOME TAX OFFICER, TDS, RAIPUR (CG)

In the result, the appeal of assessee is partly allowed

Bench: Shri Ravish Sood & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.291/Rpr/2016 िनधा"रणवष" / Assessment Year : 2013-14 District Marketing Officer, The Ito (Tds), Chhattisgarh State Co-Operative Vs Raipur (Cg). Marketing Federation Limited, Near Hotel Atithi, Near Railway Station, Jagdalpur (Cg). Tan: Jbpc0191B Appellant/Assessee Respondent / Revenue Applicant By Shri Nikhilesh Beghani Respondent By Shri G.N. Singh Date Of Hearing 03/11/2022 Date Of Pronouncement 19/12/2022 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Of Ld.Commissioner Of Income Tax(Appeals)-I, Raipur, Dated 01.03.2016For Assessment Year 2013-14Emanating From The Order Of Ito (Tds) U/S 201(1) & 201(1A) Of The Income-Tax Act, 1961 (Hereinafter Also Called As ‘The Act’)Dated 18.03.2014. The Assessee Has Raised The Following Ground Of Appeal: “Ground No.I That The Ex-Parte Appellate Order Passed By The Learned Commissioner Of Income Tax (Appeals) ("The Ld.Cit(A)") Is Highly Unjustified, Bad In Law, Without Providing Reasonable Opportunity Of Being Heard & Not In Accordance With The Provisions Of Law. It Is

TDS Verification deposited tax at source under the provisions of section 194-I of the I.T. Act, the details of which are mentioned elsewhere in this reply. It is further submitted that the payment of Rs.5,79,510/- to Shri Manish Gupta vide Voucher No.10/0185/12-13/P on 22nd January, 2013 is towards contractual works such bags which is a payment

GRAMIN SEWA SAHAKARI SAMITI (MARYADIT), GAURBHAT,RAIPUR vs. INCOME TAX OFFICER-1(2), RAIPUR, RAIPUR

Bench: Shri Ravish Sood

TDS on commission received on paddy procurement business, as under: 4 Gramin Sewa Sahakari Samiti Maryadit ITA Nos. 87 to 89 / RPR/2023 Sl. No. Particulars Amount in Rs. 1. Disallowance of the assessee’s claim for Rs.36,222/- deduction of interest income u/s. 80P(2)(a)(i) of the Act. 2. Disallowance of the assessee’s claim for Rs.22

GRAMIN SEWA SAHAKARI SAMITI MARYADIT, CHAMPAJHAR,RAIPUR vs. INCOME TAX OFFICER-1(1), RAIPUR, RAIPUR

Bench: Shri Ravish Sood

TDS on commission received on paddy procurement business, as under: 4 Gramin Sewa Sahakari Samiti Maryadit ITA Nos. 87 to 89 / RPR/2023 Sl. No. Particulars Amount in Rs. 1. Disallowance of the assessee’s claim for Rs.36,222/- deduction of interest income u/s. 80P(2)(a)(i) of the Act. 2. Disallowance of the assessee’s claim for Rs.22

GRAMIN SEWA SAHAKRI SAMITI MARYADIT, DHARSIWA,RAIPUR vs. INCOME TAX OFFICER 1(2), RAIPUR, RAIPUR

Bench: Shri Ravish Sood

TDS on commission received on paddy procurement business, as under: 4 Gramin Sewa Sahakari Samiti Maryadit ITA Nos. 87 to 89 / RPR/2023 Sl. No. Particulars Amount in Rs. 1. Disallowance of the assessee’s claim for Rs.36,222/- deduction of interest income u/s. 80P(2)(a)(i) of the Act. 2. Disallowance of the assessee’s claim for Rs.22

GRAMIN SEVA SAHAKARI SAMITI MARYADIT,DHAMTARI(C.G) vs. INCOME TAX OFFICER , DHAMTARI, DHAMTARI(C.G)

Bench: Shri Ravish Sood & Shri Arun Khodpia

TDS Rs. 4,15,517/- deducted from commission received on paddy procurement business 4. Disallowance of the assessee’s claim for Rs.5,54,758/- deduction of profit from PDS u/s.80P(2)(c)(ii) of the Act. 5. Disallowance of assessee’s claim for Rs. 23,15,409/- deduction of dividend income u/s.80P(2)(d) of the Act. After making

GRAMIN SEVA SAHAKARI SAMITI MARYADIT,DHAMTARI(C.G) vs. INCOME TAX OFFICER , DHAMTARI, DHAMTARI(C.G)

Bench: Shri Ravish Sood & Shri Arun Khodpia

TDS Rs. 4,15,517/- deducted from commission received on paddy procurement business 4. Disallowance of the assessee’s claim for Rs.5,54,758/- deduction of profit from PDS u/s.80P(2)(c)(ii) of the Act. 5. Disallowance of assessee’s claim for Rs. 23,15,409/- deduction of dividend income u/s.80P(2)(d) of the Act. After making

GRAMIN SEVA SAHAKARI SAMITI MARYADIT,DHAMTARI(C.G) vs. INCOME TAX OFFICER , DHAMTARI, DHAMTARI(C.G)

Bench: Shri Ravish Sood & Shri Arun Khodpia

TDS Rs. 4,15,517/- deducted from commission received on paddy procurement business 4. Disallowance of the assessee’s claim for Rs.5,54,758/- deduction of profit from PDS u/s.80P(2)(c)(ii) of the Act. 5. Disallowance of assessee’s claim for Rs. 23,15,409/- deduction of dividend income u/s.80P(2)(d) of the Act. After making

GRAMIN SEVA SAHAKARI SAMITI MARYADIT,DHAMTARI(C.G) vs. INCOME TAX OFFICER , DHAMTARI, DHAMTARI(C.G)

Bench: Shri Ravish Sood & Shri Arun Khodpia

TDS Rs. 4,15,517/- deducted from commission received on paddy procurement business 4. Disallowance of the assessee’s claim for Rs.5,54,758/- deduction of profit from PDS u/s.80P(2)(c)(ii) of the Act. 5. Disallowance of assessee’s claim for Rs. 23,15,409/- deduction of dividend income u/s.80P(2)(d) of the Act. After making

GRAMIN SEVA SAHAKARI SAMITI MARYADIT,DHAMTARI(C.G) vs. INCOME TAX OFFICER , DHAMTARI, DHAMTARI(C.G)

Bench: Shri Ravish Sood & Shri Arun Khodpia

TDS Rs. 4,15,517/- deducted from commission received on paddy procurement business 4. Disallowance of the assessee’s claim for Rs.5,54,758/- deduction of profit from PDS u/s.80P(2)(c)(ii) of the Act. 5. Disallowance of assessee’s claim for Rs. 23,15,409/- deduction of dividend income u/s.80P(2)(d) of the Act. After making

GRAMIN SEVA SAHAKARI SAMITI MARYADIT,DHAMTARI(C.G) vs. INCOME TAX OFFICER , DHAMTARI, DHAMTARI(C.G)

Bench: Shri Ravish Sood & Shri Arun Khodpia

TDS Rs. 4,15,517/- deducted from commission received on paddy procurement business 4. Disallowance of the assessee’s claim for Rs.5,54,758/- deduction of profit from PDS u/s.80P(2)(c)(ii) of the Act. 5. Disallowance of assessee’s claim for Rs. 23,15,409/- deduction of dividend income u/s.80P(2)(d) of the Act. After making

GRAMIN SEVA SAHAKARI SAMITI MARYADIT,DHAMTARI(C.G) vs. INCOME TAX OFFICER , DHAMTARI, DHAMTARI(C.G)

Bench: Shri Ravish Sood & Shri Arun Khodpia

TDS Rs. 4,15,517/- deducted from commission received on paddy procurement business 4. Disallowance of the assessee’s claim for Rs.5,54,758/- deduction of profit from PDS u/s.80P(2)(c)(ii) of the Act. 5. Disallowance of assessee’s claim for Rs. 23,15,409/- deduction of dividend income u/s.80P(2)(d) of the Act. After making

GRAMIN SEVA SAHAKARI SAMITI MARYADIT,DHAMTARI(C.G) vs. INCOME TAX OFFICER , DHAMTARI, DHAMTARI(C.G)

Bench: Shri Ravish Sood & Shri Arun Khodpia

TDS Rs. 4,15,517/- deducted from commission received on paddy procurement business 4. Disallowance of the assessee’s claim for Rs.5,54,758/- deduction of profit from PDS u/s.80P(2)(c)(ii) of the Act. 5. Disallowance of assessee’s claim for Rs. 23,15,409/- deduction of dividend income u/s.80P(2)(d) of the Act. After making

GRAMIN SEVA SAHAKARI SAMITI MARYADIT,DHAMTARI(C.G) vs. INCOME TAX OFFICER , DHAMTARI, DHAMTARI(C.G)

Bench: Shri Ravish Sood & Shri Arun Khodpia

TDS Rs. 4,15,517/- deducted from commission received on paddy procurement business 4. Disallowance of the assessee’s claim for Rs.5,54,758/- deduction of profit from PDS u/s.80P(2)(c)(ii) of the Act. 5. Disallowance of assessee’s claim for Rs. 23,15,409/- deduction of dividend income u/s.80P(2)(d) of the Act. After making

GRAMIN SEVA SAHAKARI SAMITI MARYADIT,DHAMTARI(C.G) vs. INCOME TAX OFFICER , DHAMTARI, DHAMTARI(C.G)

Bench: Shri Ravish Sood & Shri Arun Khodpia

TDS Rs. 4,15,517/- deducted from commission received on paddy procurement business 4. Disallowance of the assessee’s claim for Rs.5,54,758/- deduction of profit from PDS u/s.80P(2)(c)(ii) of the Act. 5. Disallowance of assessee’s claim for Rs. 23,15,409/- deduction of dividend income u/s.80P(2)(d) of the Act. After making

GRAMIN SEVA SAHAKARI SAMITI MARYADIT,DHAMTARI(C.G) vs. INCOME TAX OFFICER , DHAMTARI, DHAMTARI(C.G)

Bench: Shri Ravish Sood & Shri Arun Khodpia

TDS Rs. 4,15,517/- deducted from commission received on paddy procurement business 4. Disallowance of the assessee’s claim for Rs.5,54,758/- deduction of profit from PDS u/s.80P(2)(c)(ii) of the Act. 5. Disallowance of assessee’s claim for Rs. 23,15,409/- deduction of dividend income u/s.80P(2)(d) of the Act. After making

GRAMIN SEVA SAHAKARI SAMITI MARYADIT,DHAMTARI(C.G) vs. INCOME TAX OFFICER , DHAMTARI, DHAMTARI(C.G)

Bench: Shri Ravish Sood & Shri Arun Khodpia

TDS Rs. 4,15,517/- deducted from commission received on paddy procurement business 4. Disallowance of the assessee’s claim for Rs.5,54,758/- deduction of profit from PDS u/s.80P(2)(c)(ii) of the Act. 5. Disallowance of assessee’s claim for Rs. 23,15,409/- deduction of dividend income u/s.80P(2)(d) of the Act. After making

GRAMIN SEVA SAHAKARI SAMITI MARYADIT,DHAMTARI(C.G) vs. INCOME TAX OFFICER , DHAMTARI, DHAMTARI(C.G)

Bench: Shri Ravish Sood & Shri Arun Khodpia

TDS Rs. 4,15,517/- deducted from commission received on paddy procurement business 4. Disallowance of the assessee’s claim for Rs.5,54,758/- deduction of profit from PDS u/s.80P(2)(c)(ii) of the Act. 5. Disallowance of assessee’s claim for Rs. 23,15,409/- deduction of dividend income u/s.80P(2)(d) of the Act. After making