MITESH SINGHANIA,RAIPUR vs. INCOME TAX OFFICER WARD 1(2) RAIPUR, CENTRAL REVENUE BUILDING, RAIPUR

In the result, appeal of the assessee is allowed

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.410/Rpr/2025 "नधा"रण वष" /Assessment Year : 2017-18 Mitesh Singhania Singhania Bhawan, Subhas Road, Near Telghani Naka, Raipur (C.G.)-492 001 Pan: Avops1474P .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-1(2), Raipur (C.G) ……""यथ" / Respondent

TDS was deducted u/s 194DA which is applicable in the case where the maturity proceeds are not eligible for exemption u/s 10(10D). In view of the same, CPC included the amount of Rs.7,41,718/- within taxable income while' processing the return u/s 143(1) of the Act. The appellant claimed that the impugned Intimation

ANSHUKA TANEJA,AASTHA APARTMENT, SHANKAR NAGAR, RAIPUR vs. INCOME TAX OFFICER, WARD 3(2), CENTRAL REVENUE BUILDING, CIVIL LINES, RAIPUR

In the result, appeal of the assessee is allowed

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No. 391/Rpr/2025 "नधा"रण वष" /Assessment Year : 2017-18 Smt. Anshuka Taneja E-7, E-Block, Aastha Apartment, Shankar Nagar, Opposite Wallfort Orchid, Sector-2, Raipur (C.G.)-492 004 Pan: Adupt5936D .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-3(2), Raipur (C.G.) ……""यथ" / Respondent

TDS), Raipur (C.G.), TAX Case No.17/2025, dated 24.02.2025 and (iii) Inder Singh Vs. the State of Madhya Pradesh, Civil Appeal No…………/2025, Special Leave Petition (Civil) No.6145 of 2024, dated 21st March, 2025. 4. Now coming to the merits of the case as emanating from the assessment order, the addition has been made by the A.O invoking Section

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

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 2(1), RAIPUR vs. PSA CONSTRUCTION, RAIPUR

In the result, appeal of the revenue is dismissed

Bench: SHRI RAVISH SOOD (Judicial Member), SHRI ARUN KHODPIA (Accountant Member)

TDS Returns along with challans were duly submitted. 15. Details of Vehicle, Plant running &maintenance expenses were duly filed. 16. Confirmation of Accounts of Sundry Creditors was duly submitted. List of new fixed assets acquired was filed. 12 29.11.201 Learned AO had issued Show . 6 cause Notice and required the assessee to show cause against estimation of net profit

INCOME TAX OFFICER, WARD 1(2), RAIPUR vs. MESERS SATYANARAYAN NATHULAL, TILDA-NEORA

In the result appeal of the revenue is allowed for statistical purposes

Bench: Shri Ravish Sood & Shri Rathod Kamlesh Jayantbhaiआयकर अपील सं. / Ita No. 178/Rpr/2018 "नधा"रण वष" / Assessment Year : 2014-15 Income Tax Officer-1(2) Raipur (C.G) .......अपीलाथ" / Appellant बनाम / V/S. M/S Satyanarayan Nathulal Gandhi Chowk, Tilda-Neora Dist: Raipur (C.G) Pan : Aakfs1487K ……""यथ" / Respondent Assessee By : Shri Ravi Agrawal Revenue By : Shri Debashish Lahiri

69,05,000.00 as a 'suspicious dealer i.e. a person who is suspected for issuing fake bills without selling the goods. 3 We are enclosing herewith the following evidences to prove the genuineness of the transaction and your ready verification of the same. 4. Purchase of materials: i) The transactions were supported by proper purchase bill which were produced before

XANDER FINANCE PVT. LTD., MUMBAI,MUMBAI vs. ACIT, CIRCLE-1(1), RAIPUR, RAIPUR

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 549/Rpr/2024 ("नधा"रण वष" Assessment Year: 2019-20)

TDS is not reflecting in Form 26AS. 1.2. On facts and in the circumstance of the case and in law, the Hon'ble CIT(A) erred in not considering the provisions of Section 205 of the Act, per which the assessee should not be called upon to pay the tax on the income to the extent the deductor has already

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

69,85,462/- after, inter alia, making the following additions/disallowances: Sr. No. Particulars Amount 4 Shri Sushil Kumar Agrawal Vs. Joint Commissioner of Income Tax, Range, Korba ITA Nos. 93 & 94 /RPR/2017 1. Disallowance u/s.14A r.w.r 8D Rs.2,86,300/- 2. Addition made on account of bank Rs.86,795/- interest 3. Addition made on account of Rs.9,82,649/- maturity

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

69,85,462/- after, inter alia, making the following additions/disallowances: Sr. No. Particulars Amount 4 Shri Sushil Kumar Agrawal Vs. Joint Commissioner of Income Tax, Range, Korba ITA Nos. 93 & 94 /RPR/2017 1. Disallowance u/s.14A r.w.r 8D Rs.2,86,300/- 2. Addition made on account of bank Rs.86,795/- interest 3. Addition made on account of Rs.9,82,649/- maturity

SOUTH EASTERN COALFIELDS LIMITED,BILASPUR vs. DCIT(TDS),RAIPUR, RAIPUR

Appeals stands PARTLY ALLOWED FOR STATISTICAL PURPOSES in aforestated terms

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

69,26,839 26 JBPS03398D 27/03/2024 2,99,83,780 2,51,86,375 5,51,70,156 27 JBPS00358B 27/03/2024 1,41,27,188 1,18,66,838 2,59,94,025 ITAT-Raipur Page 7 of 16 SECL Group Vs ACIT(TDS), Raipur ITA No. 197 to 223 & 275 to 301/RPR/2025, AY 2017-18 4.5 Aggrieved assessee filed

SOUTH EASTERN COALFIELDS LIMITED,BILASPUR vs. DCIT(TDS),RAIPUR, RAIPUR

Appeals stands PARTLY ALLOWED FOR STATISTICAL PURPOSES in aforestated terms

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

69,26,839 26 JBPS03398D 27/03/2024 2,99,83,780 2,51,86,375 5,51,70,156 27 JBPS00358B 27/03/2024 1,41,27,188 1,18,66,838 2,59,94,025 ITAT-Raipur Page 7 of 16 SECL Group Vs ACIT(TDS), Raipur ITA No. 197 to 223 & 275 to 301/RPR/2025, AY 2017-18 4.5 Aggrieved assessee filed

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

69,26,839 26 JBPS03398D 27/03/2024 2,99,83,780 2,51,86,375 5,51,70,156 27 JBPS00358B 27/03/2024 1,41,27,188 1,18,66,838 2,59,94,025 ITAT-Raipur Page 7 of 16 SECL Group Vs ACIT(TDS), Raipur ITA No. 197 to 223 & 275 to 301/RPR/2025, AY 2017-18 4.5 Aggrieved assessee filed

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

69,26,839 26 JBPS03398D 27/03/2024 2,99,83,780 2,51,86,375 5,51,70,156 27 JBPS00358B 27/03/2024 1,41,27,188 1,18,66,838 2,59,94,025 ITAT-Raipur Page 7 of 16 SECL Group Vs ACIT(TDS), Raipur ITA No. 197 to 223 & 275 to 301/RPR/2025, AY 2017-18 4.5 Aggrieved assessee filed

SOUTH EASTERN COALFIELDS LIMITED,BILASPUR vs. DCIT(TDS),RAIPUR, RAIPUR

Appeals stands PARTLY ALLOWED FOR STATISTICAL PURPOSES in aforestated terms

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

69,26,839 26 JBPS03398D 27/03/2024 2,99,83,780 2,51,86,375 5,51,70,156 27 JBPS00358B 27/03/2024 1,41,27,188 1,18,66,838 2,59,94,025 ITAT-Raipur Page 7 of 16 SECL Group Vs ACIT(TDS), Raipur ITA No. 197 to 223 & 275 to 301/RPR/2025, AY 2017-18 4.5 Aggrieved assessee filed

SOUTH EASTERN COALFIELDS LIMITED,BILASPUR vs. DCIT(TDS),RAIPUR, RAIPUR

Appeals stands PARTLY ALLOWED FOR STATISTICAL PURPOSES in aforestated terms

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

69,26,839 26 JBPS03398D 27/03/2024 2,99,83,780 2,51,86,375 5,51,70,156 27 JBPS00358B 27/03/2024 1,41,27,188 1,18,66,838 2,59,94,025 ITAT-Raipur Page 7 of 16 SECL Group Vs ACIT(TDS), Raipur ITA No. 197 to 223 & 275 to 301/RPR/2025, AY 2017-18 4.5 Aggrieved assessee filed

SOUTH EASTERN COALFIELDS LIMITED,BILASPUR vs. DCIT(TDS),RAIPUR, RAIPUR

Appeals stands PARTLY ALLOWED FOR STATISTICAL PURPOSES in aforestated terms

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

69,26,839 26 JBPS03398D 27/03/2024 2,99,83,780 2,51,86,375 5,51,70,156 27 JBPS00358B 27/03/2024 1,41,27,188 1,18,66,838 2,59,94,025 ITAT-Raipur Page 7 of 16 SECL Group Vs ACIT(TDS), Raipur ITA No. 197 to 223 & 275 to 301/RPR/2025, AY 2017-18 4.5 Aggrieved assessee filed

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

69,26,839 26 JBPS03398D 27/03/2024 2,99,83,780 2,51,86,375 5,51,70,156 27 JBPS00358B 27/03/2024 1,41,27,188 1,18,66,838 2,59,94,025 ITAT-Raipur Page 7 of 16 SECL Group Vs ACIT(TDS), Raipur ITA No. 197 to 223 & 275 to 301/RPR/2025, AY 2017-18 4.5 Aggrieved assessee filed

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

69,26,839 26 JBPS03398D 27/03/2024 2,99,83,780 2,51,86,375 5,51,70,156 27 JBPS00358B 27/03/2024 1,41,27,188 1,18,66,838 2,59,94,025 ITAT-Raipur Page 7 of 16 SECL Group Vs ACIT(TDS), Raipur ITA No. 197 to 223 & 275 to 301/RPR/2025, AY 2017-18 4.5 Aggrieved assessee filed