D.C.I.T. CENTRAL CRICLE,, RAIPUR vs. M/S R.R.ENERGY LTD.,, RAIGARH(C.G)

In the result, cross objections filed by the assessee for assessment years 2006-07, 2007-08 and 2008-09 are allowed and cross objections filed for the assessment years 2009-10, 2010-11, 2011-12 and...

bogus CO Nos.02 to 08/RPR/2015 bills for purchase of husk, letter to supplier of husk returned in some cases, blank bill book of M/s Mittal Enterprises found at the residence of one of the director. The assessee further submitted that none of the reason mentioned by the AO supports the addition made by the AO and the AO misunderstood

D.C.I.T. CENTRAL CRICLE,, RAIPUR vs. M/S R.R.ENERGY LTD.,, RAIGARH(C.G)

In the result, cross objections filed by the assessee for assessment years 2006-07, 2007-08 and 2008-09 are allowed and cross objections filed for the assessment years 2009-10, 2010-11, 2011-12 and...

bogus CO Nos.02 to 08/RPR/2015 bills for purchase of husk, letter to supplier of husk returned in some cases, blank bill book of M/s Mittal Enterprises found at the residence of one of the director. The assessee further submitted that none of the reason mentioned by the AO supports the addition made by the AO and the AO misunderstood

D.C.I.T. CENTRAL CRICLE,, RAIPUR vs. M/S R.R.ENERGY LTD.,, RAIGARH(C.G)

In the result, cross objections filed by the assessee for assessment years 2006-07, 2007-08 and 2008-09 are allowed and cross objections filed for the assessment years 2009-10, 2010-11, 2011-12 and...

bogus CO Nos.02 to 08/RPR/2015 bills for purchase of husk, letter to supplier of husk returned in some cases, blank bill book of M/s Mittal Enterprises found at the residence of one of the director. The assessee further submitted that none of the reason mentioned by the AO supports the addition made by the AO and the AO misunderstood

D.C.I.T. CENTRAL CRICLE,, RAIPUR vs. M/S R.R.ENERGY LTD.,, RAIGARH(C.G)

In the result, cross objections filed by the assessee for assessment years 2006-07, 2007-08 and 2008-09 are allowed and cross objections filed for the assessment years 2009-10, 2010-11, 2011-12 and...

bogus CO Nos.02 to 08/RPR/2015 bills for purchase of husk, letter to supplier of husk returned in some cases, blank bill book of M/s Mittal Enterprises found at the residence of one of the director. The assessee further submitted that none of the reason mentioned by the AO supports the addition made by the AO and the AO misunderstood

D.C.I.T. CENTRAL CRICLE,, RAIPUR vs. M/S R.R.ENERGY LTD.,, RAIGARH(C.G)

In the result, cross objections filed by the assessee for assessment years 2006-07, 2007-08 and 2008-09 are allowed and cross objections filed for the assessment years 2009-10, 2010-11, 2011-12 and...

bogus CO Nos.02 to 08/RPR/2015 bills for purchase of husk, letter to supplier of husk returned in some cases, blank bill book of M/s Mittal Enterprises found at the residence of one of the director. The assessee further submitted that none of the reason mentioned by the AO supports the addition made by the AO and the AO misunderstood

MESERS VKL BUILDCON(INDIA) PRIVATE LIMITED,BHILAI vs. INCOME TAX OFFICER, WARD-1(1), BHILAI

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 18/Rpr/2020 "नधा"रण वष" / Assessment Year : 2015-16 M/S. Vkl Buildcon (India) Private Limited Block No.18, Plot No.12, Motilal Nehru Nagar ( West) Bhilai (C.G.)-490 020 Pan : Aadcv6396A .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer-1(1), Bhilai (C.G.) ……""यथ" / Respondent Assessee By : Shri S.R Rao, Advocate Revenue By : Shri G.N Singh, Sr. Dr सुनवाई क" तार"ख / Date Of Hearing : 28.07.2022 घोषणा क" तार"ख / Date Of Pronouncement : 09.09.2022

Block No.18, Plot No.12, Motilal Nehru Nagar ( West) Bhilai (C.G.)-490 020 PAN : AADCV6396A .......अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer-1(1), Bhilai (C.G.) ……""यथ" / Respondent Assessee by : Shri S.R Rao, Advocate Revenue by : Shri G.N Singh, Sr. DR सुनवाई क" तार"ख / Date of Hearing : 28.07.2022 घोषणा क" तार"ख / Date of Pronouncement

THE ASSISTANT COMMISSIONER OF INCOME TAX(CENTRAL)-2, RAIPUR vs. M/S RADHESHYAM AGRAWAL , RAIPUR

Bench: Shri Ravish Sood & Shri Rathod Kamlesh Jayantbhaiआयकर अपील सं. / Ita No. 42/Rpr/2018 "नधा"रण वष" / Assessment Year : 2014-15 The Assistant Commissioner Of Income Tax, (Central)-2, Raipur (C.G.) .......अपीलाथ" / Appellant बनाम / V/S. M/S. Radheshyam Agarwal L-24, Avanti Vihar, Raipur (C.G.) Pan : Aacfr8916J ……""यथ" / Respondent

block period covered during the search action u/s. 132 of the Act and extended the same to the assessment year 2014-15 which in my opinion had no bearing for the assessment proceedings of the impugned assessment year. There is no merit in the contention of the AO that once the rate of profit has been voluntarily declared

THE ASSISTANT COMMISSIONER OF INCOME TAX (CENTRAL)-2, RAIPUR vs. SHRI SANJAY KUMAR AGRAWAL, RAIPUR

Bench: Shri Ravish Sood & Shri Rathod Kamlesh Jayantbhaiआयकर अपील सं. / Ita No. 43/Rpr/2018 "नधा"रण वष" / Assessment Year : 2014-15

block period covered during the search action u/s. 132 of the Act and extended the same to the assessment year 2014-15 which in my opinion had no bearing for the assessment proceedings of the impugned assessment year. There is no merit in the contention of the AO that once the rate of profit has been voluntarily declared

SHRI DIPAK KUMAR PATEL, ,RAIPUR vs. INCOME TAX OFFICER, WARD 3(3), RAIPUR

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

Bench: Shri Ravish Soodआयकर अपील सं./ Ita No.275/Rpr/2017 "नधा"रण वष" / Assessment Year : 2014-15 Shri Deepak Kumar Patel Prop. M/S. Hind Pipe Industries, 19/765 Shree Ishwar Saw Mill Compound, New Timber Market, Fafadih, Raipur (C.G.)-492 009 Pan : Akgpp0868F .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-3(3), Raipur (C.G.) ……""यथ" / Respondent

blocks and Tahasils of Chhattisgarh and for sale, supply of HDPE pipes and sprinklers for installing Drip/Sprinkler irrigation system in agricultural fields under the Govt. Scheme for encouraging drip irrigation. 2] On the facts and circumstances of the case the learned C.I.T.(A) erred in maintaining addition of Rs.7,06,700/- paid to Bharatkumar Patel for Jobwork of processing HDPE

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

bogus claim of expenditure incorporated under the above heads of expenses. Therefore, it is found that the submission of the Ld. AR is acceptable and hence, no penalty under the aforesaid section is imposable against such addition. Thus the penalty imposed by the learned AO in the issue of payments made to the ESM by the company

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

bogus claim of expenditure incorporated under the above heads of expenses. Therefore, it is found that the submission of the Ld. AR is acceptable and hence, no penalty under the aforesaid section is imposable against such addition. Thus the penalty imposed by the learned AO in the issue of payments made to the ESM by the company

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

bogus claim of expenditure incorporated under the above heads of expenses. Therefore, it is found that the submission of the Ld. AR is acceptable and hence, no penalty under the aforesaid section is imposable against such addition. Thus the penalty imposed by the learned AO in the issue of payments made to the ESM by the company

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

bogus claim of expenditure incorporated under the above heads of expenses. Therefore, it is found that the submission of the Ld. AR is acceptable and hence, no penalty under the aforesaid section is imposable against such addition. Thus the penalty imposed by the learned AO in the issue of payments made to the ESM by the company

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

bogus claim of expenditure incorporated under the above heads of expenses. Therefore, it is found that the submission of the Ld. AR is acceptable and hence, no penalty under the aforesaid section is imposable against such addition. Thus the penalty imposed by the learned AO in the issue of payments made to the ESM by the company

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

bogus claim of expenditure incorporated under the above heads of expenses. Therefore, it is found that the submission of the Ld. AR is acceptable and hence, no penalty under the aforesaid section is imposable against such addition. Thus the penalty imposed by the learned AO in the issue of payments made to the ESM by the company

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

bogus claim of expenditure incorporated under the above heads of expenses. Therefore, it is found that the submission of the Ld. AR is acceptable and hence, no penalty under the aforesaid section is imposable against such addition. Thus the penalty imposed by the learned AO in the issue of payments made to the ESM by the company

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

bogus claim of expenditure incorporated under the above heads of expenses. Therefore, it is found that the submission of the Ld. AR is acceptable and hence, no penalty under the aforesaid section is imposable against such addition. Thus the penalty imposed by the learned AO in the issue of payments made to the ESM by the company

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

bogus claim of expenditure incorporated under the above heads of expenses. Therefore, it is found that the submission of the Ld. AR is acceptable and hence, no penalty under the aforesaid section is imposable against such addition. Thus the penalty imposed by the learned AO in the issue of payments made to the ESM by the company