INCOME TAX OFFICER-1(3), BHILAI, BHILAI vs. RAMANDEEP SINGH SOHI, DURG

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

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.268/Rpr/2025 "नधा"रण वष" /Assessment Year : 2016-17 The Income Tax Officer-1(3), Bhilai (C.G.)

Section 250(4) & (6) of the Act. 11. It is also observed that the primary source from which the present matter emanates is the investigation report of the department. It has been unearthed that the modus-oparandi adopted by the assessee is being 11 ITO-1(3), Bhilai Vs. Ramandeep Singh Sohi beneficiary to the tune of Rs.26

DY.C.I.T. 1(2), RAIPUR (CG) vs. M/S RISHABH INFRASTRUCTURE PVT.LTD, RAIPUR

In the result, the appeal filed by the revenue is dismissed

Bench: Sh. R.K. Panda & Ms. Suchitra Kambleassessment Year: 2011-12

gains, a capital receipt shall be outside the scope of section 4. 11. The distinction between capital and revenue is material and relevant both for taxation of income and for allowance of expenses and losses and therefore, determination of income from business or profession would necessarily include the ascertainment of the capital or the revenue nature of the receipt apart

SHIKHAR CHAND JAIN, RAIPUR,RAIPUR vs. INCOME TAX OFFICER-3(1), RAIPUR, RAIPUR

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

Bench: Shri Ravish Soodआयकर अपील सं. / Ita No. 555/Rpr/2024 "नधा"रण वष" / Assessment Year : 2011-12 Shikhar Chand Jain Gali No.3, Ashok Vihar Colony, Near Bansal School, Pandri, Raipur-492 001 (C.G.) Pan : Achpj2931Q .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer-3(1), Raipur (C.G.) ……""यथ" / Respondent

capital gain. Accordingly, all the grounds raised by the appellant are dismissed. 6. In the result, the appellant’s appeal is dismissed.” 5. Thereafter, the assessee filed an application seeking rectification u/s. 154 of the Act, dated 21.09.2024 with the CIT(Appeals), wherein it was claimed that as the CIT(Appeals) had dismissed the appeal without adverting to the specific

SANJAY KUMAR BAID,RAIPUR vs. INCOME TAX OFFICER, WARD 4(1), RAIPUR

In the result, appeal of the assessee is dismissed

Bench: Shri Partha Sarathi Chaudhury & Shri Arun Khodpiaआयकर अपील सं. / Ita No.57/Rpr/2025 "नधा"रण वष" / Assessment Year : 2017-18 Sanjay Kumar Baid Arihant Bearing & Mill Stores, Opp. Deshbandhu School, Station Road, Raipur (C.G.)-492 001 Pan: Acipj2887L ........अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-4(1), Raipur (C.G.) ……""यथ" / Respondent

capital gain. Accordingly, the assessee filed a rectification application u/s.154 of the Income Tax Act, 1961 (for short ‘the Act’) wherein it has been stated that the said compensation received under RCTLAAR Act, 2013 is exempted from income as per Section 96 of the RCTLAAR Act, 2013 as well as in view of Circular No.36/2016, dated 25.10.2016 issued by CBDT

SHRI SOMNATH SAHU,RAIPUR vs. INCOME TAX OFFICER, WARD 2(1), RAIPUR

In the result, appeal of the assessee in ITA No

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos. 243/Rpr/2017 & 52/Rpr/2018 "नधा"रण वष" / Assessment Year : 2008-09 Shri Somnath Sahu, H. No.2382, Near Shitala Mandir, Tatibandh, G.E. Road, Raipur (C.G.) Pan : Gdkps5958G .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-2(1), Raipur (C.G.) ……""यथ" / Respondent Assessee By :Shri Prafulla Pendse, Ar Revenue By :Shri G.N Singh, Sr. Dr

154 of the Act dated 14.12.2016 for assessment year 2008- 09. As common issues are involved in the aforementioned appeals, therefore, the same are being taken up and disposed off together by way of a consolidated order. 2. We shall first take up the appeal filed by the assessee against the order of the CIT(Appeals) disposing off the appeal

SHRI SOMNATH SAHU,RAIPUR vs. INCOME TAX OFFICER, WARD 2(1), RAIPUF

In the result, appeal of the assessee in ITA No

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos. 243/Rpr/2017 & 52/Rpr/2018 "नधा"रण वष" / Assessment Year : 2008-09 Shri Somnath Sahu, H. No.2382, Near Shitala Mandir, Tatibandh, G.E. Road, Raipur (C.G.) Pan : Gdkps5958G .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-2(1), Raipur (C.G.) ……""यथ" / Respondent Assessee By :Shri Prafulla Pendse, Ar Revenue By :Shri G.N Singh, Sr. Dr

154 of the Act dated 14.12.2016 for assessment year 2008- 09. As common issues are involved in the aforementioned appeals, therefore, the same are being taken up and disposed off together by way of a consolidated order. 2. We shall first take up the appeal filed by the assessee against the order of the CIT(Appeals) disposing off the appeal

INCOME TAX OFFICER, JAGDALPUR vs. SHRI RAJA VIKRAM, BASTAR

Bench: Shri Ravish Sood & Shri Jamlappa D Battullआयकर अपीऱ सं. / Ita No. 347/Rpr/2014 नििाारण वर्ा / Assessment Year : 2007-08 The Income Tax Officer Dist. Bastar (C.G) .......अपीलार्थी / Appellant बिाम / V/S. Shri Raja Vikram P/O. M/S. Vikas Associate ( Engineers), Jeypore Road, Kumharpara, Jagdalpur, Dist. Bastar (C.G) Pan : Acopr6013N ……प्रत्यर्थी / Respondent

154 of the Act; or in the return of income filed in compliance to Notice u/s 148 of the Act, the Assessing Officer was of the view that the same could not be raised on the basis of a simpliciter claim in the course of the assessment proceedings. CO No.83/RPR/2015 A.Y.2007-08 Backed by his aforesaid conviction the Assessing Officer refused

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

section 5, when it is received or deemed to be received by a person. All income for the purpose of charge of income-tax and computation of total income is required to be classified under distinct heads of income such as salaries, income from house property, profits and gains of business or profession, capital gains and income from other sources

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

section 5, when it is received or deemed to be received by a person. All income for the purpose of charge of income-tax and computation of total income is required to be classified under distinct heads of income such as salaries, income from house property, profits and gains of business or profession, capital gains and income from other sources

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

section 5, when it is received or deemed to be received by a person. All income for the purpose of charge of income-tax and computation of total income is required to be classified under distinct heads of income such as salaries, income from house property, profits and gains of business or profession, capital gains and income from other sources

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

section 5, when it is received or deemed to be received by a person. All income for the purpose of charge of income-tax and computation of total income is required to be classified under distinct heads of income such as salaries, income from house property, profits and gains of business or profession, capital gains and income from other sources

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

section 5, when it is received or deemed to be received by a person. All income for the purpose of charge of income-tax and computation of total income is required to be classified under distinct heads of income such as salaries, income from house property, profits and gains of business or profession, capital gains and income from other sources

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

section 5, when it is received or deemed to be received by a person. All income for the purpose of charge of income-tax and computation of total income is required to be classified under distinct heads of income such as salaries, income from house property, profits and gains of business or profession, capital gains and income from other sources

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

section 5, when it is received or deemed to be received by a person. All income for the purpose of charge of income-tax and computation of total income is required to be classified under distinct heads of income such as salaries, income from house property, profits and gains of business or profession, capital gains and income from other sources

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

section 5, when it is received or deemed to be received by a person. All income for the purpose of charge of income-tax and computation of total income is required to be classified under distinct heads of income such as salaries, income from house property, profits and gains of business or profession, capital gains and income from other sources

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

section 5, when it is received or deemed to be received by a person. All income for the purpose of charge of income-tax and computation of total income is required to be classified under distinct heads of income such as salaries, income from house property, profits and gains of business or profession, capital gains and income from other sources

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

section 5, when it is received or deemed to be received by a person. All income for the purpose of charge of income-tax and computation of total income is required to be classified under distinct heads of income such as salaries, income from house property, profits and gains of business or profession, capital gains and income from other sources

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

section 5, when it is received or deemed to be received by a person. All income for the purpose of charge of income-tax and computation of total income is required to be classified under distinct heads of income such as salaries, income from house property, profits and gains of business or profession, capital gains and income from other sources

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

section 5, when it is received or deemed to be received by a person. All income for the purpose of charge of income-tax and computation of total income is required to be classified under distinct heads of income such as salaries, income from house property, profits and gains of business or profession, capital gains and income from other sources