PAWAN KUMAR CHANDRAKAR, DHAMTARI,DHAMTARI vs. ITO, WARD-DHAMTARI, DHAMTARI

Appeals of the assessee are allowed for statistical purposes as above

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Avdhesh Kumar Mishra, Am आयकर अपील सं. / Ita Nos: 685, 686 & 687/Rpr/2025 (िनधा"रण वष" Assessment Year: 2015-16) Pawan Kumar Chandrakar, Vs Income Tax Officer, Ward Dhamtari, Gandhi Chowk, Kurud, Shankardan Road, Village:Haraftarai, Dhamtari-493663, Chhattisgarh. Dhamtari-493773, Chhattisgarh. Pan: Aqdpc2033J (अपीलाथ"/Appellant) (""थ" / Respondent) : िनधा"रती की ओर से / Assessee By : Shri Veekas S Sharma, Ca राज" की ओर से / Revenue By : Dr. Priyanka Patel, Sr. Dr सुनवाई की तारीख / Date Of Hearing : 05/03/2026 घोषणा की तारीख / Date Of : 12/03/2026 Pronouncement आदेश / O R D E R Per Avdhesh Kumar Mishra, Am:

Capital Gains, if any rather than taxing the entire sale consideration as income. It is painful to see such appellate order. 7. It is evident from the perusal of section 251(1

PAWAN KUMAR CHANDRAKAR, DHAMTARI, DHAMTARI vs. ITO, WARD-DHAMTARI, DHAMTARI

Appeals of the assessee are allowed for statistical purposes as above

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Avdhesh Kumar Mishra, Am आयकर अपील सं. / Ita Nos: 685, 686 & 687/Rpr/2025 (िनधा"रण वष" Assessment Year: 2015-16) Pawan Kumar Chandrakar, Vs Income Tax Officer, Ward Dhamtari, Gandhi Chowk, Kurud, Shankardan Road, Village:Haraftarai, Dhamtari-493663, Chhattisgarh. Dhamtari-493773, Chhattisgarh. Pan: Aqdpc2033J (अपीलाथ"/Appellant) (""थ" / Respondent) : िनधा"रती की ओर से / Assessee By : Shri Veekas S Sharma, Ca राज" की ओर से / Revenue By : Dr. Priyanka Patel, Sr. Dr सुनवाई की तारीख / Date Of Hearing : 05/03/2026 घोषणा की तारीख / Date Of : 12/03/2026 Pronouncement आदेश / O R D E R Per Avdhesh Kumar Mishra, Am:

Capital Gains, if any rather than taxing the entire sale consideration as income. It is painful to see such appellate order. 7. It is evident from the perusal of section 251(1

SHRI SHRI SUSHIL KUMAR AGRAWAL, KORBA,KORBA(CG) vs. THE JOINT COMMISSIONER OF INCOME TAX,RANGE KORBA, KORBA(CG)

In the result, appeal of the assesee in ITA No

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos. 93 & 94/Rpr/2017 "नधा"रण वष" / Assessment Years: 2010-11 & 2011-12 Shri Sushil Kumar Agrawal, Prop. Of M/S. Shrikishan & Co., T.P Nagar, Korba (C.G.) Pan : Acgpa4350B .......अपीलाथ"/Appellant बनाम / V/S. The Joint Commissioner Of Income Tax, Korba (C.G.) ……""यथ" / Respondent

gains of business or profession”,- (a) in the case of any assessee- *** *** *** (ia) thirty per cent. of any sum payable to a resident, on which tax is deductible at source under Chapter XVII-B and such tax has not been deducted or, after deduction, has not been paid on or before the due date specified in sub-section (1

SHRI SHRI SUSHIL KUMAR AGRAWAL, KORBA,KORBA(CG) vs. THE JOINT COMMISSIONER OF INCOME TAX,RANGE KORBA, KORBA(CG)

In the result, appeal of the assesee in ITA No

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos. 93 & 94/Rpr/2017 "नधा"रण वष" / Assessment Years: 2010-11 & 2011-12 Shri Sushil Kumar Agrawal, Prop. Of M/S. Shrikishan & Co., T.P Nagar, Korba (C.G.) Pan : Acgpa4350B .......अपीलाथ"/Appellant बनाम / V/S. The Joint Commissioner Of Income Tax, Korba (C.G.) ……""यथ" / Respondent

gains of business or profession”,- (a) in the case of any assessee- *** *** *** (ia) thirty per cent. of any sum payable to a resident, on which tax is deductible at source under Chapter XVII-B and such tax has not been deducted or, after deduction, has not been paid on or before the due date specified in sub-section (1

KAVITA BUDHIA,NEAR MAA SHARDA HOSPITAL RING ROAD vs. INCOME TAX OFFICER, WARD-1, KORBA, MAHANADI COMPLEX, NIHARIKA

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: 171/Rpr/2025 (िनधा"रण वष" Assessment Year: 2016-17)

capital gain which is unjustified and bad in law. The assessee has purchased the above mentioned property in the F.Y. 2003- 04 for Rs.2,78,000/- and further made construction during F.Y. 2006-07 to 2008- 09. The Id. AO has not given any rebate for cost of acquisition and cost of improvement which is highly unjustified

DEPUTY COMMISSIONER OF INCOME TAX 1.1. RAIPUR, RAIPUR vs. RENU BEHL, RAIPUR

The appeal of the revenue is dismissed in terms of our aforesaid observations

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No.289/Rpr/2023 "नधा"रण वष" / Assessment Year : 2012-13 The Deputy Commissioner Of Income Tax-1(1), Raipur (C.G.)

section 271(1)(c).” 2. Succinctly stated, the assessee had filed her original return of income for A.Y. 2012-13 on 05.10.2012, declaring an income of Rs.7,79,500/-. Subsequently, the case of the assessee was reopened u/s. 147 of the Act. Notice u/s. 148 dated 29.03.2019 was issued to the assessee. In response, the assessee had filed her return

AARTI SPONGE AND POWER LTD.,RAIPUR vs. PR. COMMISSIONER OF INCOME TAX, RAIPUR - 1, RAIPUR

In the result, appeal of the assessee stands dismissed

Bench: SHRI RAVISH SOOD (Judicial Member), SHRI ARUN KHODPIA (Accountant Member)

251 (Guj). When no addition could be made, order of AO cannot be termed to be erroneous or prejudicial. iii) Nothing brought on record b\ Id. Pr. CIT to show how the lender Angad Chemical Pvt. Ltd. is branded as shell company. Arbitrary and unsubstantiated allegation levelled. Lender being a private company, no question of it being regulated by SF.BI

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1), RAIPUR, RAIPUR vs. CHHATTISGARH RAJYA SAHAKARI AWAS SANGH (MARYADIT), RAIPUR

In the result, the appeal of the revenue is dismissed in terms of our aforesaid observations

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 206/Rpr/2022 "नधा"रण वष" / Assessment Year : 2015-16 The Assistant Commissioner Of Income Tax, Circle-1(1), Raipur (C.G.) .......अपीलाथ" / Appellant बनाम / V/S. Chhattisgarh Rajya Sahkari Awas Sangh Maryadit C-191, Tagore Nagar, Raipur (C.G.) Pan : Aaaac5903F ……""यथ" / Respondent

251 ITR 194 (SC) and that of Special Bench of the Tribunal in the case of Surat District Co- operative Bank, 85 ITD 1. 5. Apart from that, the assessee society, in order to buttress its claim that interest earned on saving bank/fixed deposits with commercial banks was its business income, had drawn support from the order of the ITAT

D.C.I.T. CENTRAL CRICLE,, RAIPUR vs. DEVI IRON & POWER PVT LIMITED, RAIPUR

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos. 267 & 268/Rpr/2014 Co Nos. 30 & 31/Rpr/2015 "नधा"रण वष" / Assessment Years : 2011-12 & 2012-13 The Deputy Commissioner Of Income Tax, Central Circle, Raipur (C.G.) .......अपीलाथ" / Appellant बनाम / V/S. M/S. Devi Iron & Power Pvt. Ltd. Mahamaya Tower, 3Rd & 4Th Floor, In Front Of Anupam Nagar, Near Varun Honda, G.E. Road, Raipur (C.G.) Pan : Aaeca3704G ……""यथ" / Respondent आयकर अपील सं. / Ita No.101/Rpr/2017 "नधा"रण वष" / Assessment Year : 2013-14 The Assistant Commissioner Of Income Tax (Central)-2, Raipur (C.G.) .......अपीलाथ" / Appellant बनाम / V/S. M/S. Devi Iron & Power Pvt. Ltd. B-08-09, Sector-C, Industrial Area, Urla, Sarora, Raipur (C.G.) Pan : Aabcd9753D ……""यथ" / Respondent Co Nos.30 & 31/Rpr/2015

1. 31.03.2010 10,93,63,781/- 2. 31.03.2012 10,93,12,852/- Apart from that, it was claimed by the investor company that the assessment in its case for A.Y.2006-07 was framed by the ITO, Ward-1(1), Kolkata vide his order passed u/s.143(3) dated 18.11.2008, Page 271-272 of APB. Further, the investor CO Nos.30 & 31/RPR/2015 company

D.C.I.T. CENTRAL CRICLE,, RAIPUR vs. DEVI IRON & POWER LIMITED, RAIPUR

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos. 267 & 268/Rpr/2014 Co Nos. 30 & 31/Rpr/2015 "नधा"रण वष" / Assessment Years : 2011-12 & 2012-13 The Deputy Commissioner Of Income Tax, Central Circle, Raipur (C.G.) .......अपीलाथ" / Appellant बनाम / V/S. M/S. Devi Iron & Power Pvt. Ltd. Mahamaya Tower, 3Rd & 4Th Floor, In Front Of Anupam Nagar, Near Varun Honda, G.E. Road, Raipur (C.G.) Pan : Aaeca3704G ……""यथ" / Respondent आयकर अपील सं. / Ita No.101/Rpr/2017 "नधा"रण वष" / Assessment Year : 2013-14 The Assistant Commissioner Of Income Tax (Central)-2, Raipur (C.G.) .......अपीलाथ" / Appellant बनाम / V/S. M/S. Devi Iron & Power Pvt. Ltd. B-08-09, Sector-C, Industrial Area, Urla, Sarora, Raipur (C.G.) Pan : Aabcd9753D ……""यथ" / Respondent Co Nos.30 & 31/Rpr/2015

1. 31.03.2010 10,93,63,781/- 2. 31.03.2012 10,93,12,852/- Apart from that, it was claimed by the investor company that the assessment in its case for A.Y.2006-07 was framed by the ITO, Ward-1(1), Kolkata vide his order passed u/s.143(3) dated 18.11.2008, Page 271-272 of APB. Further, the investor CO Nos.30 & 31/RPR/2015 company

THE ASSISTANT COMMISSIONER OF INCOME-TAX-CENTRAL CIRCLE-2,RAIPUR, RAIPUR (CG) vs. M/S DEVI IRON & POWER PVT LTD., RAIPUR, RAIPUR (CG)

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos. 267 & 268/Rpr/2014 Co Nos. 30 & 31/Rpr/2015 "नधा"रण वष" / Assessment Years : 2011-12 & 2012-13 The Deputy Commissioner Of Income Tax, Central Circle, Raipur (C.G.) .......अपीलाथ" / Appellant बनाम / V/S. M/S. Devi Iron & Power Pvt. Ltd. Mahamaya Tower, 3Rd & 4Th Floor, In Front Of Anupam Nagar, Near Varun Honda, G.E. Road, Raipur (C.G.) Pan : Aaeca3704G ……""यथ" / Respondent आयकर अपील सं. / Ita No.101/Rpr/2017 "नधा"रण वष" / Assessment Year : 2013-14 The Assistant Commissioner Of Income Tax (Central)-2, Raipur (C.G.) .......अपीलाथ" / Appellant बनाम / V/S. M/S. Devi Iron & Power Pvt. Ltd. B-08-09, Sector-C, Industrial Area, Urla, Sarora, Raipur (C.G.) Pan : Aabcd9753D ……""यथ" / Respondent Co Nos.30 & 31/Rpr/2015

1. 31.03.2010 10,93,63,781/- 2. 31.03.2012 10,93,12,852/- Apart from that, it was claimed by the investor company that the assessment in its case for A.Y.2006-07 was framed by the ITO, Ward-1(1), Kolkata vide his order passed u/s.143(3) dated 18.11.2008, Page 271-272 of APB. Further, the investor CO Nos.30 & 31/RPR/2015 company