DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1), RAIPUR, RAIPUR vs. S.P. BUILDCON PVT. LTD., RAIPUR, RAIPUR

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am (Ita No. 35 & 38/Rpr/2023) (Assessment Year: 2014-15 & 2016-17) Deputy Commissioner Of Income Tax, V S.P. Buildcon Private Limited Circle-1(1), S Ff-06, Shyam Plaza, Pandri Bus Stand, Aayakar Bhawan, Civil Lines, Raipur Raipur Pan: Aajcs0653H (अपीलाथ" /Applicant) . (""यथ" / Respondent) . िनधा"रती क" ओर से /Assessee By : Shri Amit M. Jain, Adv. राज"व क" ओर से /Revenue By : Shri Satya Prakash Sharma, Sr. Dr सुनवाई क" तार"ख / Date Of Hearing : 05-09-2023 घोषणा क" तार"ख/Date Of Pronouncement : 28-11-2023

270/-. 16. The next contention raised by the Ld. AR is that expense u/s 40(a)(ia) cannot be made in absence of any expenditure has been claimed by the assessee as deduction from taxable income, reliance placed on following judgment. Commissioner of Income Tax Vs. Dedicated Healthcare Services (Tpa) India Pvt. Ltd. [2018) 103 CCH 0035 Mum HC] Ther

INCOME TAX OFFICER, WARD-1(2), RAIPUR vs. SHRI JAGDISH PRASAD SINGHANIA, RAIPUR

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

Bench: Shri Ravish Sood & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.228/Rpr/2019 "नधा"रण वष" / Assessment Year : 2015-16 The Income Tax Officer-1(2), Raipur (C.G.) .......अपीलाथ" / Appellant बनाम / V/S. Shri Jagdish Prasad Singhania, 14, Singhania Sadan Main Road, Bazarpara, Ward-Tilda, Neora, Raipur (C.G.) Pan : Ajkps0565M ……""यथ" / Respondent

purchased diesel, it was observed by the A.O that the 4 ITO, Ward-1(2), Raipur Vs. Shri Jagdish Prasad Singhania amount of Rs.1,56,58,506/- was incurred by the assessee towards diesel expenses on vehicles other than those owned by him, as under: S. No. Name of the Petrol Pump Diesel expenses claimed (other than assessee’s vehicle

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) ..

purchased and sold by the assesse company has duly been furnished in our earlier written submission. The same may kindly be referred to. 6. The compliance in response to query no.7 has already been made in response to query no.3, the same may kindly be referred to. 7. The cash of Rs.18,720/- found during the course of search

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) ..

purchased and sold by the assesse company has duly been furnished in our earlier written submission. The same may kindly be referred to. 6. The compliance in response to query no.7 has already been made in response to query no.3, the same may kindly be referred to. 7. The cash of Rs.18,720/- found during the course of search