BLOCK EDUCATION OFFICER, DURG,DURG vs. INCOME TAX OFFICER (TDS), BHILAI, DURG

In the result, all the appeals of the assessee are allowed for statistical purposes

Bench: Shri Partha Sarathi Chaudhury & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos.364 To 368/Rpr/2023 "नधा"रण वष" / Assessment Years : 2012-13 To 2016-17 Block Education Officer G.E. Road, Durg-491 001 (C.G.) Pan: Jbpbo1308G

Block Education Officer Vs. ITO(TDS), Bhilai ITA Nos. 364 to 368/RPR/2023 “3. An appeal was preferred by the appellant before the Income Tax Appellate Tribunal, Raipur Bench wherein there was a delay of 166 days. The Tribunal declined to condone the delay. An appeal was preferred against the said order by the appellant before the High Court. Even

BLOCK EDUCATION OFFICER, DURG,DURG vs. INCOME TAX OFFICER (TDS), BHILAI, DURG

In the result, all the appeals of the assessee are allowed for statistical purposes

Bench: Shri Partha Sarathi Chaudhury & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos.364 To 368/Rpr/2023 "नधा"रण वष" / Assessment Years : 2012-13 To 2016-17 Block Education Officer G.E. Road, Durg-491 001 (C.G.) Pan: Jbpbo1308G

Block Education Officer Vs. ITO(TDS), Bhilai ITA Nos. 364 to 368/RPR/2023 “3. An appeal was preferred by the appellant before the Income Tax Appellate Tribunal, Raipur Bench wherein there was a delay of 166 days. The Tribunal declined to condone the delay. An appeal was preferred against the said order by the appellant before the High Court. Even

BLOCK EDUCATION OFFICER, DURG,DURG vs. INCOME TAX OFFICER, (TDS), BHILAI, DURG

In the result, all the appeals of the assessee are allowed for statistical purposes

Bench: Shri Partha Sarathi Chaudhury & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos.364 To 368/Rpr/2023 "नधा"रण वष" / Assessment Years : 2012-13 To 2016-17 Block Education Officer G.E. Road, Durg-491 001 (C.G.) Pan: Jbpbo1308G

Block Education Officer Vs. ITO(TDS), Bhilai ITA Nos. 364 to 368/RPR/2023 “3. An appeal was preferred by the appellant before the Income Tax Appellate Tribunal, Raipur Bench wherein there was a delay of 166 days. The Tribunal declined to condone the delay. An appeal was preferred against the said order by the appellant before the High Court. Even

BLOCK EDUCATION OFFICER, DURG,DURG vs. INCOME TAX OFFICER (TDS), BHILAI, DURG

In the result, all the appeals of the assessee are allowed for statistical purposes

Bench: Shri Partha Sarathi Chaudhury & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos.364 To 368/Rpr/2023 "नधा"रण वष" / Assessment Years : 2012-13 To 2016-17 Block Education Officer G.E. Road, Durg-491 001 (C.G.) Pan: Jbpbo1308G

Block Education Officer Vs. ITO(TDS), Bhilai ITA Nos. 364 to 368/RPR/2023 “3. An appeal was preferred by the appellant before the Income Tax Appellate Tribunal, Raipur Bench wherein there was a delay of 166 days. The Tribunal declined to condone the delay. An appeal was preferred against the said order by the appellant before the High Court. Even

ANIL NACHRANI,RAIPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL), BHOPAL, BHOPAL

The appeal of the assessee is allowed, in terms of our aforesaid observations

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am (Ita No. 47/Rpr/2022) (Assessment Year: 2012-13)

block assessment itself is without jurisdiction then there is no Question of levy of any penalty u/s. 158BFA(2) and therefore it is open to the assessee to set up the Question of validity of the assessment in the appeal against the levy of penalty. 8.9. We also derive support from another judgement of Hon'ble Bombay High Court

INCOME TAX OFFICER, WARD-1(4), RAIPUR vs. MESERS G P INFRAVENTURES, RAIPUR

The appeal of the department stands disposed off

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am (Ita No.76/Rpr/2020) (Assessment Year: 2015-16) Income Tax Officer Ward-1(4), V M/S G.P. Infraventures, 1St Floor, Aayakar Bhavan, S Shree Tower, Shankar Nagar, Central Revenue Building, Raipur (C.G.) Civil Lines, Raipur (C.G.) Pan: Aanfg6074B (अपीलाथ" /Applicant) : (""यथ" / Respondent) (Ita No.94/Rpr/2020) (Assessment Year: 2015-16) M/S G.P. Infraventures, V Income Tax Officer-1(4), Shree Tower, Shankar Nagar, S Raipur Raipur (C.G.) Pan: Aanfg6074B (अपीलाथ" /Applicant) (""यथ" / Respondent) : िनधा"रती क" ओर से /Assessee By : Shri Sunil Kumar Agarwal, Ca राज"व क" ओर से /Revenue By : Smt. Ila M. Parmar, Cit-Dr सुनवाई क" तार"ख / Date Of Hearing : 10.10.2023 घोषणा क" तार"ख / Date Of : 23.11.2023 7Pronouncement

block assessments. We do not agree with the submissions of the learned counsel for the Revenue, since we do not see any reason to restrict the scope and meaning of the expression "so far as may be, apply". In our view, where the assessing officer in repudiation of the return filed under Section 158-BC(a) proceeds to make

M/S. G.P. INFRAVENTURES ,RAIPUR vs. INCOME TAX OFFICER-1(4), RAIPUR

The appeal of the department stands disposed off

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am (Ita No.76/Rpr/2020) (Assessment Year: 2015-16) Income Tax Officer Ward-1(4), V M/S G.P. Infraventures, 1St Floor, Aayakar Bhavan, S Shree Tower, Shankar Nagar, Central Revenue Building, Raipur (C.G.) Civil Lines, Raipur (C.G.) Pan: Aanfg6074B (अपीलाथ" /Applicant) : (""यथ" / Respondent) (Ita No.94/Rpr/2020) (Assessment Year: 2015-16) M/S G.P. Infraventures, V Income Tax Officer-1(4), Shree Tower, Shankar Nagar, S Raipur Raipur (C.G.) Pan: Aanfg6074B (अपीलाथ" /Applicant) (""यथ" / Respondent) : िनधा"रती क" ओर से /Assessee By : Shri Sunil Kumar Agarwal, Ca राज"व क" ओर से /Revenue By : Smt. Ila M. Parmar, Cit-Dr सुनवाई क" तार"ख / Date Of Hearing : 10.10.2023 घोषणा क" तार"ख / Date Of : 23.11.2023 7Pronouncement

block assessments. We do not agree with the submissions of the learned counsel for the Revenue, since we do not see any reason to restrict the scope and meaning of the expression "so far as may be, apply". In our view, where the assessing officer in repudiation of the return filed under Section 158-BC(a) proceeds to make

VSC FINANCE PVT. LTD., BILASPUR,BILASPUR vs. ITO, WARD-1(1), BILASPUR, BILASPUR

In the result, appeal of the assessee is allowed for statistical purposes as per above terms

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.38/Rpr/2026 "नधा"रण वष" /Assessment Year : 2017-18 M/S. Vsc Finance Private Limited C Block, Siyaram Apartment, Mungeli Road, Mangla Chowk, Bilaspur (C.G.)-495 001 Pan: Aabcv4247Q

Block, Siyaram Apartment, Mungeli Road, Mangla Chowk, Bilaspur (C.G.)-495 001 PAN: AABCV4247Q .......अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer, Ward-1(1), Bilaspur (C.G.) ……""यथ" / Respondent Assessee by : S/shri G.S. Agrawal & Shubham Agrawal, CAs Revenue by : Dr. Priyanka Patel, Sr. DR सुनवाई क" तार"ख / Date of Hearing : 11.03.2026 घोषणा क" तार"ख / Date of Pronouncement

MARUTI CLEAN COAL AND POWER LTD.,RAIPUR vs. PR. COMMISIONER INCOME TAX-1, RAIPUR

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 55/Rpr/2021 "नधा"रण वष" / Assessment Year : 2011-12 Maruti Clean Coal & Power Ltd. Ward No.42, Building No.14, Civil Lines, Near Income Tax Colony, Chhattisgarh-492 001. Pan : Aadcm4810C .......अपीलाथ" / Appellant बनाम / V/S. The Pr. Commissioner Of Income Tax-1, Raipur (C.G.) ……""यथ" / Respondent Assessee By :Shri Salil Kapoor, Ms. Ananya Kapoor & Ms. Soumya Singh, Advocates. Revenue By :Shri P. K Mishra, Cit-Dr सुनवाई क" तार"ख / Date Of Hearing : 05.08.2022 घोषणा क" तार"ख / Date Of Pronouncement : 31.10.2022

condonation of the impugned delay involved in filing of the present appeal by the assessee appellant. 2.2 We have given a thoughtful consideration and considering the circumstances leading to the impugned delay involved in filing of the present appeal r.w the aforesaid order of the Hon’ble Apex Court admit the same. 3. We shall first deal with the additional

SARITA KONDA,RAIPUR vs. INCOME TAX OFFICER-1(1), BHILAI, BHILAI

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.02/Rpr/2025 "नधा"रण वष" / Assessment Year : 2017-18 Sarita Konda Camelia Flat No.15, Block A01, 4Th Floor, Greenville City, Boriyakala, Raipur (C.G.) Pan: Aukps1814J .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer-1(1), Bhilai (C.G.) ……""यथ" / Respondent

Block A01, 4th Floor, Greenville City, Boriyakala, Raipur (C.G.) PAN: AUKPS1814J .......अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer-1(1), Bhilai (C.G.) ……""यथ" / Respondent Assessee by : Shri R.B Doshi, CA Revenue by : Smt. Tarannum Verma, Sr. DR सुनवाई क" तार"ख / Date of Hearing : 23.01.2025 घोषणा क" तार"ख / Date of Pronouncement : 24.01.2025 2 Sarita Konda

MADHU ANIL MARK,BHILAI NAGAR vs. ACIT, CIRCLE-1 BHILAI, BHILAI

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

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No.533/Rpr/2024 "नधा"रण वष" / Assessment Year : 2017-18 Madhu Anil Mark Block No.D7, Flat No.19, Chauhan Green Vally, Moti Lal Nehru Nagar, Durg (C.G)-490 020 Pan : Aippm0087J

Block No.D7, Flat No.19, Chauhan Green Vally, Moti Lal Nehru Nagar, Durg (C.G)-490 020 PAN : AIPPM0087J .......अपीलाथ" / Appellant बनाम / V/s. The Assistant Commissioner of Income Tax, Circle-1, Bhilai (C.G.) ……""यथ" / Respondent Assessee by : Shri A.K Pansari, Advocate Revenue by : Smt. Tarannum Verma, Sr. DR सुनवाई क" तार"ख / Date of Hearing : 31.01.2025 घोषणा क" तार"ख / Date

MAA HARSIDHHI INFRA DEVELOPERS PVT. LTD., RAIPUR,RAIPUR vs. DCIT, CIRCLE-1(1), BILASPUR, BILASPUR

In the result, appeal of the assessee is dismissed

Bench: Shri Partha Sarathi Chaudhury & Shri Arun Khodpiaआयकर अपील सं. / Ita No.348/Rpr/2025 "नधा"रण वष" / Assessment Year : 2018-19 Maa Harsiddhi Infra Developers Pvt. Ltd. S-6 & Part Of S-7, 2Nd Floor, Block E, L.K Corporate Tower, Dhamtari Road, Dumurtarai, Raipur (C.G.)-490 215 Pan: Aagcm7052H

Block E, L.K Corporate Tower, Dhamtari Road, Dumurtarai, Raipur (C.G.)-490 215 PAN: AAGCM7052H ........अपीलाथ" / Appellant बनाम / V/s. The Deputy Commissioner of Income Tax, Circle-1(1), Bilaspur (C.G.) ……""यथ" / Respondent Assessee by : Shri G.S. Agrawal, CA Revenue by : Dr. Priyanka Patel, Sr. DR सुनवाई क" तार"ख / Date of Hearing : 20.06.2025 घोषणा क" तार"ख / Date of Pronouncement

M/S NEO TECH ENGINEERING,RAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CPC, BENGALURU, RAIPUR

In the result, appeal of the assessee in ITA No

Bench: Shri Ravish Sood & Shri Arun Khodpia

Block No.2, 1(1), Bhilai (C.G.) Street No.10, Sector-5, Bhilai (C.G.) PAN : AHLPM6087D 6. 88/RPR/2022 M/s. Neo Tech The DCIT (CPC), 2018-19 Engineering Bengaluru C/o. Jindal Steel and Power Limited G.E. Road, Mandir Hasoud, Raipur (C.G.) PAN : AAKFN2153M 7-8. 131/RPR/2022 M/s. Neelkantham The DCIT, 2018-19 132/RPR/2022 Systems Private Limited Circle

GRAMIN SEWA SAHAKARI SAMITI MARYADIT, PACHEDA, ABHANPUR,RAIPUR vs. INCOME TAX OFFICER, WARD-1(1), RAIPUR

Bench: Shri Ravish Soodआयकर अपील सं./ Ita No.114/Rpr/2022 "नधा"रण वष" / Assessment Year : 2013-14 Gramin Sewa Sahakari Samiti Maryadit Village- Pacheda, Block-Abhanpur, Chhatisgarh-493 661 Pan : Aaaag9886H .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer-1(1), Raipur (C.G.) ……""यथ" / Respondent

Block-Abhanpur, Chhatisgarh-493 661 PAN : AAAAG9886H .......अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer-1(1), Raipur (C.G.) ……""यथ" / Respondent Assessee by : Shri G.S. Agrawal, CA Revenue by : Shri G.N Singh, Sr. DR सुनवाई क" तार"ख / Date of Hearing : 20.09.2022 घोषणा क" तार"ख / Date of Pronouncement : 16.12.2022 2 Gramin Sewa Sahakari Samiti Maryadit

ARUNA TIWARI,RAIPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX-1, RAIPUR, RAIPUR

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 90/Rpr/2022 "नधा"रण वष" / Assessment Year : 2015-16 Smt. Aruna Tiwari 762, Sundar Nagar, Raipur (C.G.)-492 001 Pan: Adbpt4977B .......अपीलाथ" / Appellant बनाम / V/S. The Pr. Commissioner Of Income Tax-1, Raipur (C.G.) ……""यथ" / Respondent

delay is found to be covered by the order of the Hon’ble Supreme Court of India in Suo Moto Writ Petition (Civil) No.3 of 2020 dated 23.03.2020, which was thereafter modified vide further order(s) dated 08.03.2021, 27.04.2021, 23.09.2021 and 10.01.2022, as per which for the purpose of limitation the period from 15.03.2020 to 28.02.2022 was to be excluded

ANSHUKA TANEJA,AASTHA APARTMENT, SHANKAR NAGAR, RAIPUR vs. INCOME TAX OFFICER, WARD 3(2), CENTRAL REVENUE BUILDING, CIVIL LINES, RAIPUR

In the result, appeal of the assessee is allowed

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No. 391/Rpr/2025 "नधा"रण वष" /Assessment Year : 2017-18 Smt. Anshuka Taneja E-7, E-Block, Aastha Apartment, Shankar Nagar, Opposite Wallfort Orchid, Sector-2, Raipur (C.G.)-492 004 Pan: Adupt5936D .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-3(2), Raipur (C.G.) ……""यथ" / Respondent

Block, Aastha Apartment, Shankar Nagar, Opposite Wallfort Orchid, Sector-2, Raipur (C.G.)-492 004 PAN: ADUPT5936D .......अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer, Ward-3(2), Raipur (C.G.) ……""यथ" / Respondent Assessee by : None (Adjournment Application) Revenue by : Dr. Priyanka Patel, Sr. DR सुनवाई क" तार"ख / Date of Hearing : 23.07.2025 घोषणा क" तार"ख / Date of Pronouncement