NELSON YONA,RAIPUR vs. INCOME TAX OFFICER, WARD 4(1), RAIPUR

In the result, appeal of the assessee is allowed for statistical purposes

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.181/Rpr/2025 "नधा"रण वष" /Assessment Year : 2011-12 Nelson Yona Near Shiv Mandir, Avanti Vihar, Raipur (C.G.)-492 006 Pan: Adbpy8725E .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer Ward-4(1), Raipur (C.G.) ……""यथ" / Respondent

TDS), Raipur (C.G.), TAX Case No.17/2025, dated 24.02.2025, after relying on the judgment of the Hon’ble Supreme Court in the case of Vidya Shankar Jaiswal Vs. ITO, Ward-2, Ambikapur (supra) had held that a justice oriented and liberal approach be adopted while considering the application filed by the assessee for condonation of delay. That in the recent judgment

RAKESH KUMAR GUPTA, AMBIKAPUR,SURAJPUR vs. INCOME TAX OFFFICER, WARD-2, AMBIKAPUR, AMBIKARPUR

In the result, appeal of the Assessee is allowed for statistical purposes

Bench: Shri Partha Sarathi Chaudhury & Shri Arun Khodpia

TDS), Raipur (C.G.) in Tax Case No.17/2025, dated 24.02.2025, we condone the delay of 479 days. 4. That, regarding merits, the assessment in the case of the assessee was completed u/sec. 144 of the Act and it was a time when e-proceedings had started, a notice u/sec. 142(1) along with questionnaire was served on the assessee through regd

PRAKASH KUMAR KSHATRIYA,RAJNANDGAON vs. INCOME TAX OFFICER, WARD-1, RAJNANDGAON, RAJNANDGOAN

In the result, appeal of the assessee is allowed

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.436/Rpr/2025 "नधा"रण वष" /Assessment Year : 2016-17 Prakash Kumar Kshatriya House No.9, Ward No.44, Kaurin Bhata, Shiv Colony, Rajnandgaon-491 441 (C.G.) Pan: Cdhpk3190B .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-1, Rajnandgaon (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. Coming to the merits of the matter, the brief facts in this case are that the assessee is an employee of M/s. Shree Hari Transport Corporation

RAJKUMAR THADWANI, RAIPUR,RAIPUR vs. INCOME TAX OFFICER, WARD-4(4), RAIPUR, RAIPUR

In the result, the appeal filed by the assessee is allowed for statistical purposes

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.257/Rpr/2025 "नधा"रण वष" /Assessment Year : 2017-18 Rajkumar Thadwani 1-Raju Krishi Kendra, Amardeep Talkies Road, Banstal, Raipur (C.G.)-492 001 Pan: Adbpt0267A .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer Ward-4(4), Raipur (C.G.) ……""यथ" / Respondent

TDS), Raipur (C.G.), TAX Case No.17/2025, dated 24.02.2025, after 4 Rajkumar Thadwani Vs. ITO, Ward-4(4), Raipur relying on the judgment of the Hon’ble Supreme Court in the case of Vidya Shankar Jaiswal Vs. ITO, Ward-2, Ambikapur (supra) had held that a justice oriented and liberal approach be adopted while considering the application filed by the assessee

LAXMI KANT DUBEY, DURG,DURG vs. ITO, WARD-1(1), BHILAI, BHILAI

In the result, appeal of the assessee is dismissed

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.595/Rpr/2025 "नधा"रण वष" /Assessment Year : 2013-14 Laxmi Kant Dubey 245, Ward No.54, Phool Gaon, Durg-491 228 (C.G.) Pan: Bbxpd9623B

TDS), Raipur (C.G.), TAX Case No.17/2025, dated 24.02.2025, after relying on the judgment of the Hon’ble Supreme Court in the case of Vidya Shankar Jaiswal Vs. ITO, Ward-2, Ambikapur (supra) had held that a justice oriented and liberal approach be adopted while considering the application filed by the assessee for condonation of delay. That in the recent judgment

SAROJ AGRAWAL,RAIPUR vs. INCOME TAX OFFICER WARD 2 AMBIKAPUR, AMBIKAPUR

In the result, the appeal of the assessee is allowed for statistical purposes

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.741/Rpr/2025 िनधा"रण वष" /Assessment Year: 2017-18 Saroj Agrawal, Bungalow 82, Aishwarya Empire, Near St. Xavier School, Labhandi, Raipur Chhattisgarh, 492012. Pan: Ahapa6971F .......अपीलाथ" / Appellant बनाम / V/S.

unexplained money u/s 69A of the Income-tax Act, 1961 and subjecting the same to tax u/s 115BBE of the Act. 3. The impugned order is bad in law and on facts. 4. The appellant reserves the right to add, alter, omit or amend all or any of the grounds of appeal in the interest of justice

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1), BHILAI vs. MESERS STEELCO ISPAT PRIVATE LIMITED, BHILAI

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

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं./Ita No.88/Rpr/2020 ("नधा"रण वष" / Assessment Year: 2014-15)

TDS was deducted at the prescribed rate but the same could not make the transaction sacrosanct. We find that total amount of commission was also drastically increased in the year under reference as compared to the previous year by the assessee company. Such abnormal facts are sufficient for the A.O to reach a conclusion that transactions of commission were

DY. COMMISSIONER OF INCOME TAX-1(1), RAIPUR, RAIPUR vs. AGRAWAL GLOBAL INFRATECH PVT. LTD., RAIPUR

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 331/Rpr/2024 (िनधा"रण वष" Assessment Year: 2018-19)

TDS for Rs. 58,000/- 3.1 After the aforesaid two additions, aggregating to Rs.9,06,73,711/-, the assessed income of the assessee was determined at Rs. 19,39,90,490/-. 4. Aggrieved with aforesaid additions by the Ld. AO, assessee preferred an appeal before the Ld. CIT(A), wherein the contentions and explanation furnished by the assessee are contemplated

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

SHRI SHRI MAHESH KUMAR DUHLANI,KORBA(CG) vs. THE DY. COMMISSIONER OF INCOME TAX,CIRCLE , KORBA, KORBA(CG)

In the result, the appeal of the assessee is allowed

Bench: Shri Ravish Sood & Shri Rathod Kamlesh Jayantbhaiआयकर अपील सं. / Ita No. 92/Bil/2017 "नधा"रण वष" / Assessment Year : 2011-12 Shri Mahesh Kumar Duhlani Main Road, P. O. Katoghora, Distt. Korba (C.G) Pan : Aejpd4102K .......अपीलाथ" / Appellant बनाम / V/S. Deputy Commissioner Of Income Tax, Circle Mahanadi Complex, Niharika Road, Korba (Cg) ……""यथ" / Respondent Assessee By : Shri G. S. Agrawal Revenue By : Shri G. N. Singh सुनवाई क" तार"ख / Date Of Hearing : 06.06.2022 घोषणा क" तार"ख / Date Of Pronouncement : 09.06.2022

TDS of Rs.6,773/-, the pro-rata corresponding receipts comes to Rs.6,77,300/-. But in the bank account, no credit entry against gross receipt either in part or in full is found. Like-wise, no cash withdrawal is found. There is no evidence with the lender of keeping cash with him. Further. It is a notable point that when

M/S BARBRIK PROJECT LIMITED,SURAJPUR (CG) vs. THE JOINT COMMISSIONER OF IMCOME TAX CENTRAL CIRCLE-KORBA, KORBA(CG)

In the result, the appeal of the assessee is partly allowed

Bench: Shri Ravish Sood & Shri Rathod Kamlesh Jayantbhaiआयकर अपील सं आयकर अपील सं. / Ita No. 67/Rpr/2017 आयकर अपील सं आयकर अपील सं िनधा"रण वष" / Assessment Year : 2010-11 िनधा"रण वष" िनधा"रण वष" िनधा"रण वष"

money. The ld. AR of the assessee has relied on the decision of Bombay High Court in the case of CIT -1 Vs. Gagandeep Infrastructure Private Limited. In this case the Hon’ble High Court has held that when the three essential tests while confirming the pre- proviso to section 68 of the act laid down by the courts namely

AGRAWAL INFRABUILD PRIVATE LIMITED ,RAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-II, RAIPUR

In the result, both appeals of the assessee are allowed

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अऩीऱ सं./Ita Nos.10 & 11/Rpr/2020 (ननधाारण वषा / Assessment Year :2013-2014 & 2014-2015) Agrawal Infrabuild Private Limited, Vs Acit, Central Circle-Ii, Raipur 1St Floor, V.R.Plaza, Bilaspur Pan No. :Aafca 6636 C (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

TDS have been claimed. 3. The addition was made on the basis of statement of Mr. Binod Kumar Agarwal, recorded on oath during survey u/s 133A on 02.02.2015 and 08.02.2017. It is to be noted that the survey u/s 133A was conducted on Gitabali Marchents (P) Ltd. and Glorious Holdings (P) Ltd. were not connected with either assessee company

AGRAWAL INFRABUILD PRIVATE LIMITED ,RAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-II, RAIPUR

In the result, both appeals of the assessee are allowed

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अऩीऱ सं./Ita Nos.10 & 11/Rpr/2020 (ननधाारण वषा / Assessment Year :2013-2014 & 2014-2015) Agrawal Infrabuild Private Limited, Vs Acit, Central Circle-Ii, Raipur 1St Floor, V.R.Plaza, Bilaspur Pan No. :Aafca 6636 C (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

TDS have been claimed. 3. The addition was made on the basis of statement of Mr. Binod Kumar Agarwal, recorded on oath during survey u/s 133A on 02.02.2015 and 08.02.2017. It is to be noted that the survey u/s 133A was conducted on Gitabali Marchents (P) Ltd. and Glorious Holdings (P) Ltd. were not connected with either assessee company

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

unexplained cash credits u/s 68 of the IT act for the failure to substantiate the nature and source of credits? 5. “Whether on points of law and on facts & circumstances of the case, the Ld. CIT(A) was justified in deleting the disallowance of Rs. 39,08,200/- made by the AO on account of fictitious loss by establishing exercise

SUSHIL KUMAR AGRAWAL,KORBA vs. DEPUTY COMMMISSIONER OF INCOME TAX, CIRCLE, KORBA, KORBA

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

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं./Ita No.148/Rpr/2018 "नधा"रण वष" / Assessment Year : 2012-13 Shri Sushil Kumar Agrawal, Prop. Of M/S. Shrikishan & Co., Darri Road, Korba (C.G.) Pan : Acgpa4350B .......अपीलाथ" / Appellant बनाम / V/S. The Deputy Commissioner Of Income Tax Circle-Korba (C.G.) ……""यथ" / Respondent

unexplained cash credit u/s.68 of the Act: Rs.14,65,920/-. 6. We have heard the ld. authorized representatives of both the parties, perused the orders of the lower authorities and the material available on record, as well as considered the judicial pronouncements that have been pressed into service by them to drive home their respective contentions. 7. Apropos the disallowance

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) ..

TDS provisions are applicable both in the situation of actual payment as well of the credit of the amount. It becomes very clear from the fact that the phrase, „on which tax is deductible at source under Chapter XVII- B‟, was not there in the Bill but incorporated in the Act. This was not without any purpose.” 15. We approve

NISHANT JAIN,BILASPUR vs. ACIT CIRCLE 1(1), BILASPUR

In the result, appeal filed by the assessee in ITA No

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos. 510, 511 & 512/Rpr/2024 "नधा"रण वष" / Assessment Years : 2014-15, 2017-18 & 2018-19 Nishant Jain Ring Road No.2, Shanti Nagar, Near Sidhasikhar Vistar, Bilaspur (C.G.)-495 001 Pan: Agepj9793M .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax, Circle-1(1), Bilaspur (C.G.) ……""यथ" / Respondent

TDS. The payment may be for work done or mobilization advance or for advance for machinery purchase. They don't differentiate between the payment of gross receipts of advance made for machinery or mobilization advance. That during the year under consideration Rs.1,56,87,000/- amount has been received against mobilization advances and machinery advances from Executive Engineer Chhattisgarh Rural