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

9 M/s. Chhattisgarh Steel & Power Ltd.Vs. ACIT, Central Circle-1, Raipur ITA Nos. 91 & 92/RPR/2020 disallowance of assessee’s claim for deduction of interest expenses was called for in its hands; and (ii). that the assessee had not earned any exempt income during the year. The Ld. AR in order to buttress her aforesaid contention that in case of availability

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

9. That the appellant craves leave to add, alter, amend, modify or rescind the grounds hereinabove either before or during the course of appellate proceedings.” Also the assessee has raised an additional ground of appeal before us on 13.09.2019, which reads as under : Additional Ground : 12. That the Ld. AO erred in levying penalty under section 271(1)(c) read

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

9. That the appellant craves leave to add, alter, amend, modify or rescind the grounds hereinabove either before or during the course of appellate proceedings.” Also the assessee has raised an additional ground of appeal before us on 13.09.2019, which reads as under : Additional Ground : 12. That the Ld. AO erred in levying penalty under section 271(1)(c) read

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

9. That the appellant craves leave to add, alter, amend, modify or rescind the grounds hereinabove either before or during the course of appellate proceedings.” Also the assessee has raised an additional ground of appeal before us on 13.09.2019, which reads as under : Additional Ground : 12. That the Ld. AO erred in levying penalty under section 271(1)(c) read

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

9. That the appellant craves leave to add, alter, amend, modify or rescind the grounds hereinabove either before or during the course of appellate proceedings.” Also the assessee has raised an additional ground of appeal before us on 13.09.2019, which reads as under : Additional Ground : 12. That the Ld. AO erred in levying penalty under section 271(1)(c) read

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

9. That the appellant craves leave to add, alter, amend, modify or rescind the grounds hereinabove either before or during the course of appellate proceedings.” Also the assessee has raised an additional ground of appeal before us on 13.09.2019, which reads as under : Additional Ground : 12. That the Ld. AO erred in levying penalty under section 271(1)(c) read

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

9. That the appellant craves leave to add, alter, amend, modify or rescind the grounds hereinabove either before or during the course of appellate proceedings.” Also the assessee has raised an additional ground of appeal before us on 13.09.2019, which reads as under : Additional Ground : 12. That the Ld. AO erred in levying penalty under section 271(1)(c) read

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

9. That the appellant craves leave to add, alter, amend, modify or rescind the grounds hereinabove either before or during the course of appellate proceedings.” Also the assessee has raised an additional ground of appeal before us on 13.09.2019, which reads as under : Additional Ground : 12. That the Ld. AO erred in levying penalty under section 271(1)(c) read

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

9. That the appellant craves leave to add, alter, amend, modify or rescind the grounds hereinabove either before or during the course of appellate proceedings.” Also the assessee has raised an additional ground of appeal before us on 13.09.2019, which reads as under : Additional Ground : 12. That the Ld. AO erred in levying penalty under section 271(1)(c) read

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

9. That the appellant craves leave to add, alter, amend, modify or rescind the grounds hereinabove either before or during the course of appellate proceedings.” Also the assessee has raised an additional ground of appeal before us on 13.09.2019, which reads as under : Additional Ground : 12. That the Ld. AO erred in levying penalty under section 271(1)(c) read

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

9. That the appellant craves leave to add, alter, amend, modify or rescind the grounds hereinabove either before or during the course of appellate proceedings.” Also the assessee has raised an additional ground of appeal before us on 13.09.2019, which reads as under : Additional Ground : 12. That the Ld. AO erred in levying penalty under section 271(1)(c) read

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

9. That the appellant craves leave to add, alter, amend, modify or rescind the grounds hereinabove either before or during the course of appellate proceedings.” Also the assessee has raised an additional ground of appeal before us on 13.09.2019, which reads as under : Additional Ground : 12. That the Ld. AO erred in levying penalty under section 271(1)(c) read

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

9. That the appellant craves leave to add, alter, amend, modify or rescind the grounds hereinabove either before or during the course of appellate proceedings.” Also the assessee has raised an additional ground of appeal before us on 13.09.2019, which reads as under : Additional Ground : 12. That the Ld. AO erred in levying penalty under section 271(1)(c) read

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

9. That the appellant craves leave to add, alter, amend, modify or rescind the grounds hereinabove either before or during the course of appellate proceedings.” Also the assessee has raised an additional ground of appeal before us on 13.09.2019, which reads as under : Additional Ground : 12. That the Ld. AO erred in levying penalty under section 271(1)(c) read

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)

9. After a thoughtful consideration to the aforesaid contention of the rival parties. On perusal of the material on record, we find that the present appeal was filed before the Ld. CIT(A) under pre faceless regime on 10.03.2014, which, thereafter, was migrated to National Faceless Appeals Centre, CBDT. It is evident from Form No. 35 filed by the assessee

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

section 3 M/s. South Eastern Coalfields LimitedVs. ACIT, Circle-1(1), Bilaspur 246A(1)(q) of the Act, thereby making the proceedings liable to be quashed. 3 That, on the facts and in the circumstances of the case and in law, the Ld. AO erred in issuing show cause notice require appearance on a public holiday which renders the penalty

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

SHRI SHRI AJAY KUMAR AGRAWAL,AMBIKAPUR (CG) vs. THE THE INCOME TAX OFFICER, AMBIKAPUR (CG)

Appeals of the assessee are allowed in terms of our aforesaid terms, with no order as to cost

Bench: Shri Ravish Sood & Shri Jamlappa D. Battullआयकर अपील सं. / Ita Nos. 260 & 261/Rpr/2016 िनधा"रण वष" / Assessment Year : 2010-11 & 2011-12 Shri Ajay Kumar Agrawal, Juna Gaddi Road, Po: Ambikapur (C.G.) Pan : Acqpa 4988 B .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Income Tax Office, Kharsia Road, Po: Ambikapur (C.G) .……""थ" / Respondent Appearances Assessee By : Shri G. S. Agrawal Revenue By : Shri G. N. Singh सुनवाई की तारीख / Date Of Conclusive Hearing : 04/02/2022 घोषणा की तारीख / Date Of Pronouncement : 14/03/2022 आदेश/ Order Per Jamlappa D. Battull, Am; The Present Appeals Are Filed By The Assessee Against The First Appellate Order Of Commissioner Of Income Tax - Appeals, Bilaspur [For Short “Cit(A)”] Passed U/S 250 Vide Order Dt 21/03/2016, Which In Turn Sprung From The Assessment Order [For Short “Ao”] Dt 04/03/2013 & 23/01/2014 Passed For Assessment Year [For Short “Ay”] 2010- 2011 & 2011-2012 By The Ld Assessing Officer [For Short “Ld Ao”] U/S 143(3) Of The Income-Tax Act, 1961 [For Short “The Act”].

9;] (Empasis supplied) 6.7. The conjunctive & constructive interpretation first proviso to Section 201(1) and second provision to section 40(a)(ia) of the Act reveals that, these have been inserted to benefit the Assessee, to provide that where a person fails to deduct tax at source (TDS

SHRI SHRI AJAY KUMAR AGRAWAL,AMBIKAPUR (CG) vs. THE INCOOME TAX OFFICER, AMBIKAPUR (CG)

Appeals of the assessee are allowed in terms of our aforesaid terms, with no order as to cost

Bench: Shri Ravish Sood & Shri Jamlappa D. Battullआयकर अपील सं. / Ita Nos. 260 & 261/Rpr/2016 िनधा"रण वष" / Assessment Year : 2010-11 & 2011-12 Shri Ajay Kumar Agrawal, Juna Gaddi Road, Po: Ambikapur (C.G.) Pan : Acqpa 4988 B .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Income Tax Office, Kharsia Road, Po: Ambikapur (C.G) .……""थ" / Respondent Appearances Assessee By : Shri G. S. Agrawal Revenue By : Shri G. N. Singh सुनवाई की तारीख / Date Of Conclusive Hearing : 04/02/2022 घोषणा की तारीख / Date Of Pronouncement : 14/03/2022 आदेश/ Order Per Jamlappa D. Battull, Am; The Present Appeals Are Filed By The Assessee Against The First Appellate Order Of Commissioner Of Income Tax - Appeals, Bilaspur [For Short “Cit(A)”] Passed U/S 250 Vide Order Dt 21/03/2016, Which In Turn Sprung From The Assessment Order [For Short “Ao”] Dt 04/03/2013 & 23/01/2014 Passed For Assessment Year [For Short “Ay”] 2010- 2011 & 2011-2012 By The Ld Assessing Officer [For Short “Ld Ao”] U/S 143(3) Of The Income-Tax Act, 1961 [For Short “The Act”].

9;] (Empasis supplied) 6.7. The conjunctive & constructive interpretation first proviso to Section 201(1) and second provision to section 40(a)(ia) of the Act reveals that, these have been inserted to benefit the Assessee, to provide that where a person fails to deduct tax at source (TDS