ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE- 1(1)), BHILAI vs. SHRI SANJAY JAIN, BHILAI

In the result ground no. 06 of the revenue stands dismissed

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं./Ita No: Ita 55/Rpr/2020 (Assessment Years:2014-15) Asstt. Commissioner Of Income Tax, V Shri Sanjay Jain, Bhilai S C/O M/S Sidhharth Industries, Plot No. 38, Industrial Estate, Bhilai, C.G. Pan: Aet Pj1859D (अपीलाथ"/Appellant) . (""यथ" / Respondent) . िनधा"रती क" ओर से /Assessee By : Shri Ravi Agarwal, Ca राज"व क" ओर से /Revenue By : Smt. Ila M. Parmar, Cit-Dr सुनवाई क" तार"ख/ Date Of Hearing : 23-08-2023 घोषणा क" तार"ख/Date Of : 09-11-2023 Pronouncement

TDS cannot be applied on such payments, consequently, disallowance by invoking the provisions of section 40(a)(ia) was bad in law, thus, the same is directed to be deleted. Ground No. 1 of the revenue is, thus, dismissed in terms of aforesaid observations. 8 Sanjay Jain Ground NO. 2: disallowance

M/S BHARAT AGRO INDUSTRIES, ,RAIPUR vs. INCOME TAX OFFICER, WARD 1(3), RAIPUR

In the result, appeal of the assessee is allowed

Bench: Shri Pradip Kumar Kedia & Shri N. K. Choudhryआयकर अपील सं./I.T.A. No. 263/Rpr/2017) ("नधा"रण वष" / Assessment Year : 2012-13) बनाम/ M/S. Bharat Agro Income Tax Officer, Ward 1(3), Raipur Industries Vs. Near Bajrang Power, Rajiv Gandhi Ward, Urla Sarora Road, Urla Industrial Area, Raipur (C.G.) "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aahfb8665M (अपीलाथ" /Appellant) (""यथ" / Respondent) ..

section 40A(3) of the Act. This issue has not been examined by the AO properly. 2.2 It is seen that you have debited Rs.56,92,936/- as Administrative and Selling Expenses in Profit and Loss Account which includes Rs.663558.50 as offices expenses and which have been paid to various agency for the purpose of furniture fitting

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

section as whole in strict construction leads to a result not intended to be sub served by the object of the legislation, and if another construction is possible apart from the literal in construction, the that construction should be preferred. 5.1 The ld. AR of the assessee also drawn our attention to an application filed under rule 29 which reads

M/S SCANIA STEEL AND POWER LIMITED,RAIGARH(C.G) vs. THE DY. COMMISSIONER OF INCOME TAX 1(1), BILASPUR(CG)

The appeal of the assessee is allowed in terms of our aforesaid observations

Bench: Shri Ravish Sood & Shri Jamlappa D Battullआयकर अपील सं. / Ita No. 288/Rpr/2016 "नधा"रण वष" / Assessment Year : 2010-11 Scania Steel & Power Limited 22 Kms Mile Stones, Vill. Punjipatra, Gharghoda Road, Raigarh (C.G.) Pan : Aahcs4471R .......अपीलाथ" / Appellant बनाम / V/S. The Deputy Commissioner Of Income Tax-1(1), Bilaspur (C.G.) ……""यथ" / Respondent Assessee By : Shri G.S Agarwal, Ar Revenue By : Shri Gitesh Kumar, Dr सुनवाई क" तार"ख / Date Of Hearing : 07.03.2022 घोषणा क" तार"ख / Date Of Pronouncement : 30.03.2022

section 271(1)(c) are not applicable as the appellant has neither concealed the particulars of his income nor filed inaccurate particulars of income. Prayed to delete the penalty at Rs.6,92,757/- 2. That under facts and law, the learned CIT(Appeals) erred in confirming the penalty levied by the learned AO on following additions/disallowances, rejecting the explanation filed

DINESH KUMAR MISHRA, KAWARDHA,KABIRDHAM vs. ITO-1(3), BHILAI, (ERSTWHILE ITO WARD KAWARDHA), BHILAI

Appeal of the assessee is allowed for statistical purposes, in terms of over aforesaid observations

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 345/Rpr/2025 (िनधा"रण वष" Assessment Year: 2013-14)

TDS u/s 194C was deducted at Rs.21,92,390/- and u/s 194A for Rs. 9,26,829/-. It is also noticed by the Ld. AO that during the year under consideration, the assessee had deposited cash amounting to Rs. 3 ITA 345/RPR/2025 Dinesh Kumar Mishra vs. ITO-1(3), Bhilai, (Erstwhile ITO Ward Kawardha), Bhilai

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE- 4(1), RAIPUR vs. M/S SUPER IRON AND STEEL PVT LTD.,, RAIPUR

In the result, appeal of the revenue is partly allowed and Cross objection of the assessee is dismissed

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं./Ita No.261/Rpr/2017 ("नधा"रण वष" / Assessment Year :2010-2011) Acit-4(1), Raipur Vs M/S Super Iron & Steel Pvt. Ltd., Pritpal Farm House, Vip Road, Raipur(C.G.) Pan No. : Aaics 2579 R (अपीलाथ" /Appellant) .. (""यथ" / Respondent) & Cross Objection No.13/Rpr/2017 (Arising Out Of Ita No.261/Rpr/2017) ("नधा"रण वष" / Assessment Year :2010-2011) M/S Super Iron & Steel Pvt. Ltd., Vs Acit-4(1), Raipur Pritpal Farm House, Vip Road, Raipur(C.G.) Pan No. : Aaics 2579 R (अपीलाथ" /Appellant) (""यथ" / Respondent) ..

92,028/- Unrecorded contract receipts : 72,435/- Unexplained sundry creditors : 5,49,649/- Interest on late payment of TDS : 48,661/- Disallowance out of Mfg. Exp : 66,42,939/- 3 & CO No.13/RPR/2017 4. Against the said order of AO, the assessee preferred appeal before the CIT(A) and the CIT(A) partly allowed the appeal of the assessee

DEPUTY COMMISSIONER OF INCOME TAX , RAIPUR vs. GRAND MOTORS, RAIPUR

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am Dy. Commissioner Of Income Tax-1(1), Grand Motors, Aayakar Bhawan, Civil Lines, Lodhi Para Chowk, Pandri, Raipur Raipur, 492001, Chhattisgarh Chhattisgarh, 492001 Pan: Aagfg8524P

section 43B of the Income Tax Act, 1961. 2. Whether on the facts and in the circumstance of the case and in law, the decision of Ld. Addl/JCIT (A)-1, Surat was justified in deleting the addition made by the OCIT CPC to the tune of Rs.3,05,92,653/- by holding that unpaid VAT could have been disallowed

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

section 44AB of the Act. 4.2 From the regular assessment order passed u/s 143(3) of the Act for AY 2017-18 it was observed that, for the year under consideration the assessee company debited to its profit & loss a/c a sum of ₹259.67Cr under the head ‘Power & Township Expenses’ in respect of employees benefit expense and also debited

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

section 44AB of the Act. 4.2 From the regular assessment order passed u/s 143(3) of the Act for AY 2017-18 it was observed that, for the year under consideration the assessee company debited to its profit & loss a/c a sum of ₹259.67Cr under the head ‘Power & Township Expenses’ in respect of employees benefit expense and also debited

DEPUTY COMMISSIONER OF INCOME TAX (TDS), RAIPUR, RAIPUR vs. SOUTH EASTERN COALFIELDS LIMITED (TAN- JBPS03398D), KORBA

Appeals stands PARTLY ALLOWED FOR STATISTICAL PURPOSES in aforestated terms

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

section 44AB of the Act. 4.2 From the regular assessment order passed u/s 143(3) of the Act for AY 2017-18 it was observed that, for the year under consideration the assessee company debited to its profit & loss a/c a sum of ₹259.67Cr under the head ‘Power & Township Expenses’ in respect of employees benefit expense and also debited

DEPUTY COMMISSIONER OF INCOME TAX (TDS), RAIPUR, RAIPUR vs. SOUTH EASTERN COALFIELDS LIMITED (TAN- JBPS13157E), KORBA

Appeals stands PARTLY ALLOWED FOR STATISTICAL PURPOSES in aforestated terms

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

section 44AB of the Act. 4.2 From the regular assessment order passed u/s 143(3) of the Act for AY 2017-18 it was observed that, for the year under consideration the assessee company debited to its profit & loss a/c a sum of ₹259.67Cr under the head ‘Power & Township Expenses’ in respect of employees benefit expense and also debited

ITO(TDS), BILASPUR, BILASPUR vs. SECL, BILASPUR, SECL HASDEO AREA

Appeals stands PARTLY ALLOWED FOR STATISTICAL PURPOSES in aforestated terms

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

section 44AB of the Act. 4.2 From the regular assessment order passed u/s 143(3) of the Act for AY 2017-18 it was observed that, for the year under consideration the assessee company debited to its profit & loss a/c a sum of ₹259.67Cr under the head ‘Power & Township Expenses’ in respect of employees benefit expense and also debited

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

section 44AB of the Act. 4.2 From the regular assessment order passed u/s 143(3) of the Act for AY 2017-18 it was observed that, for the year under consideration the assessee company debited to its profit & loss a/c a sum of ₹259.67Cr under the head ‘Power & Township Expenses’ in respect of employees benefit expense and also debited

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

section 44AB of the Act. 4.2 From the regular assessment order passed u/s 143(3) of the Act for AY 2017-18 it was observed that, for the year under consideration the assessee company debited to its profit & loss a/c a sum of ₹259.67Cr under the head ‘Power & Township Expenses’ in respect of employees benefit expense and also debited

DEPUTY COMMISSIONER OF INCOME TAX (TDS), RAIPUR, RAIPUR vs. SOUTH EASTERN COALFIELDS LIMITED (TAN-BPLS04617E) , SURGUJA

Appeals stands PARTLY ALLOWED FOR STATISTICAL PURPOSES in aforestated terms

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

section 44AB of the Act. 4.2 From the regular assessment order passed u/s 143(3) of the Act for AY 2017-18 it was observed that, for the year under consideration the assessee company debited to its profit & loss a/c a sum of ₹259.67Cr under the head ‘Power & Township Expenses’ in respect of employees benefit expense and also debited

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

section 44AB of the Act. 4.2 From the regular assessment order passed u/s 143(3) of the Act for AY 2017-18 it was observed that, for the year under consideration the assessee company debited to its profit & loss a/c a sum of ₹259.67Cr under the head ‘Power & Township Expenses’ in respect of employees benefit expense and also debited

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

section 44AB of the Act. 4.2 From the regular assessment order passed u/s 143(3) of the Act for AY 2017-18 it was observed that, for the year under consideration the assessee company debited to its profit & loss a/c a sum of ₹259.67Cr under the head ‘Power & Township Expenses’ in respect of employees benefit expense and also debited

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

section 44AB of the Act. 4.2 From the regular assessment order passed u/s 143(3) of the Act for AY 2017-18 it was observed that, for the year under consideration the assessee company debited to its profit & loss a/c a sum of ₹259.67Cr under the head ‘Power & Township Expenses’ in respect of employees benefit expense and also debited

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

section 44AB of the Act. 4.2 From the regular assessment order passed u/s 143(3) of the Act for AY 2017-18 it was observed that, for the year under consideration the assessee company debited to its profit & loss a/c a sum of ₹259.67Cr under the head ‘Power & Township Expenses’ in respect of employees benefit expense and also debited

DEPUTY COMMISSIONER OF INCOME TAX (TDS), RAIPUR, RAIPUR vs. SECL, O/O CHIEF GENERAL MANAGER (TAN- JBPS02072A), RAIGARH

Appeals stands PARTLY ALLOWED FOR STATISTICAL PURPOSES in aforestated terms

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

section 44AB of the Act. 4.2 From the regular assessment order passed u/s 143(3) of the Act for AY 2017-18 it was observed that, for the year under consideration the assessee company debited to its profit & loss a/c a sum of ₹259.67Cr under the head ‘Power & Township Expenses’ in respect of employees benefit expense and also debited