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

7 M/s. Chhattisgarh Steel & Power Ltd.Vs. ACIT, Central Circle-1, Raipur ITA Nos. 91 & 92/RPR/2020 for the preceding assessment years 2009-10 and 2010-11 respectively, we do not find any infirmity in the order of the Id. CIT(A). Accordingly, the same is upheld and the ground raised by the Revenue is dismissed.” We, thus, finding no infirmity

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)

7. Backed by aforesaid submission, it was the prayer by Ld. AR that the delay involved in the present case was on account of Bonafide reasons beyond the control of assessee without any mala fide intention therefore, the same may kindly be condoned and the matter of assessee may be heard on the issues raised therein. 9 Dolphin Promoters

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

7. That on the facts and in the circumstances of the case, the Ld. CIT(Appeals) have erred in holding that the penalty on TDS issues of should be referred by jurisdictional Ld. AO to the Assessing Officer of the TDS wing. 41 South Eastern Coalfields Group of cases (On penalty) 8(a). That on the facts

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

7. That on the facts and in the circumstances of the case, the Ld. CIT(Appeals) have erred in holding that the penalty on TDS issues of should be referred by jurisdictional Ld. AO to the Assessing Officer of the TDS wing. 41 South Eastern Coalfields Group of cases (On penalty) 8(a). That on the facts

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

7. That on the facts and in the circumstances of the case, the Ld. CIT(Appeals) have erred in holding that the penalty on TDS issues of should be referred by jurisdictional Ld. AO to the Assessing Officer of the TDS wing. 41 South Eastern Coalfields Group of cases (On penalty) 8(a). That on the facts

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

7. That on the facts and in the circumstances of the case, the Ld. CIT(Appeals) have erred in holding that the penalty on TDS issues of should be referred by jurisdictional Ld. AO to the Assessing Officer of the TDS wing. 41 South Eastern Coalfields Group of cases (On penalty) 8(a). That on the facts

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

7. That on the facts and in the circumstances of the case, the Ld. CIT(Appeals) have erred in holding that the penalty on TDS issues of should be referred by jurisdictional Ld. AO to the Assessing Officer of the TDS wing. 41 South Eastern Coalfields Group of cases (On penalty) 8(a). That on the facts

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

7. That on the facts and in the circumstances of the case, the Ld. CIT(Appeals) have erred in holding that the penalty on TDS issues of should be referred by jurisdictional Ld. AO to the Assessing Officer of the TDS wing. 41 South Eastern Coalfields Group of cases (On penalty) 8(a). That on the facts

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

7. That on the facts and in the circumstances of the case, the Ld. CIT(Appeals) have erred in holding that the penalty on TDS issues of should be referred by jurisdictional Ld. AO to the Assessing Officer of the TDS wing. 41 South Eastern Coalfields Group of cases (On penalty) 8(a). That on the facts

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

7. That on the facts and in the circumstances of the case, the Ld. CIT(Appeals) have erred in holding that the penalty on TDS issues of should be referred by jurisdictional Ld. AO to the Assessing Officer of the TDS wing. 41 South Eastern Coalfields Group of cases (On penalty) 8(a). That on the facts

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

7. That on the facts and in the circumstances of the case, the Ld. CIT(Appeals) have erred in holding that the penalty on TDS issues of should be referred by jurisdictional Ld. AO to the Assessing Officer of the TDS wing. 41 South Eastern Coalfields Group of cases (On penalty) 8(a). That on the facts

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

7. That on the facts and in the circumstances of the case, the Ld. CIT(Appeals) have erred in holding that the penalty on TDS issues of should be referred by jurisdictional Ld. AO to the Assessing Officer of the TDS wing. 41 South Eastern Coalfields Group of cases (On penalty) 8(a). That on the facts

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

7. That on the facts and in the circumstances of the case, the Ld. CIT(Appeals) have erred in holding that the penalty on TDS issues of should be referred by jurisdictional Ld. AO to the Assessing Officer of the TDS wing. 41 South Eastern Coalfields Group of cases (On penalty) 8(a). That on the facts

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

7. That on the facts and in the circumstances of the case, the Ld. CIT(Appeals) have erred in holding that the penalty on TDS issues of should be referred by jurisdictional Ld. AO to the Assessing Officer of the TDS wing. 41 South Eastern Coalfields Group of cases (On penalty) 8(a). That on the facts

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

7. That on the facts and in the circumstances of the case, the Ld. CIT(Appeals) have erred in holding that the penalty on TDS issues of should be referred by jurisdictional Ld. AO to the Assessing Officer of the TDS wing. 41 South Eastern Coalfields Group of cases (On penalty) 8(a). That on the facts

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

In the result, appeal of the assessee company is allowed for statistical purposes in terms of our aforesaid observations

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 43/Rpr/2023 "नधा"रण वष" / Assessment Year : 2018-19 M/S. South Eastern Coalfields Limited Seepat Road, Sarkanda, Bilaspur (C.G.)-495006 Pan: Aadcs2066E .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax, Circle-1(1), Bilaspur (C.G.) ……""यथ" / Respondent

b) That, on the facts and in the circumstances of the case, the Ld. AO has erred in invoking penalty for misreporting without appreciating that there is no misrepresentation and/or suppression of facts by the Appellant who had taken a consistent position, details of which have been explained to the Ld. AO and arealso supported by several judicial precedence

SHRI SHRI NISHANT JAIN,BILASPUR(CG) vs. THE JOINT COMMISSIONER OF INCOME TAX,RANGE-I, BILASPUR(CG)

In the result, appeal of the assessee is partly allowed

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अऩीऱ सं./Ita No.199/Rpr/2016 (ननधाारण वषा / Assessment Year :2010-2011) Nishant Jain, Vs Jcit, Range-1, Bilaspur(Cg) M/S Landmark Engineer, Flat No.27, Shantinagar, Ring Road No.2, Bilaspur Pan No. : Agepj 9793 M (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

1) of section 201, then for the purposes of this sub-clause, it shall be deemed that the assessee has deducted and paid the tax on such sum on the date of furnishing of return of income by the resident payee referred in the said provision." Though the above amendment is given effect from 01st April, 2012 but the amendment

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 2(1), , RAIPUR vs. SHRI RADHESHYAM AGRAWAL, RAIPUR

The appeal of the revenue is dismissed in terms of our aforesaid observations

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No.32/Rpr/2020 "नधा"रण वष" / Assessment Year : 2015-16 The Deputy Commissioner Of Income Tax-2(1), Raipur (C.G.) .......अपीलाथ"/Appellant बनाम / V/S. Radheshyam Agrawal 27/B, Ankit Choubey Colony, Raipur (C.G.). Pan : Aczpa6544J ……""यथ" / Respondent

7. Adverting to the applicability of the provisions of section 2(47) (v) of the Act r.w.s 53A of the Transfer of the Property Act, 1882, it 10 DCIT-2(1) Vs. Radheshyam Agrawal was observed by the CIT(Appeals) that as the purchase transaction in the case of the present assessee was completed and the entire amount of purchase

MOHAMMED USMAN, BHILAI,DURG vs. INCOME TAX OFFICER-2(1), BHILAI, DURG

In the result, appeal of the assessee is allowed

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.180/Rpr/2026 "नधा"रण वष" /Assessment Year : 2011-12 Mohammed Usman C/25, Nandini Road, Power House, Bhilai-490 011, Dist. Durg Pan: Aafpu9292H

TDS), Raipur (C.G.), TAX Case No.17/2025, dated 24.02.2025 and (iv) Inder Singh Vs. the State of Madhya Pradesh, Civil Appeal No…………/2025, Special Leave Petition (Civil) No.6145 of 2024, dated 21st March, 2025, the said delay of 58 days involved in the present appeal is condoned. 5. In this case, the assessee has filed both legal grounds as well