DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 4(1), RAIPUR vs. MESERSS CHHATTISGARH STATEELECTRICITY BOARD, RAIPUR

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No.31/Rpr/2020 "नधा"रण वष" / Assessment Year : 2006-07 The Deputy Commissioner Of Income Tax, Circle-4(1), Raipur (C.G.) .......अपीलाथ" / Appellant बनाम / V/S. M/S. Chhattisgarh State Electricity Board (Through Chhattisgarh State Power Holding Company Limited) Dangania Raipur Pan : Aabcc7876Q ……""यथ" / Respondent

21,75,10,572/- Add: As discussed above : Income offered by the assessee with respect to which there is no dispute Rs. 19,00,06,125/- Total income Rs. 8,40,75,70,697/- 10. Aggrieved with the order dated 16.01.2014 passed by the A.O giving appeal effect to the order of the Tribunal, wherein its income was determined

SHYAM PULSES PVT. LTD., RAIPUR,RAIPUR vs. ITO-1(1), RAIPUR, RAIPUR

In the result, appeal of the assessee in ITA No

Bench: Shri Partha Sarathi Chaudhury & Shri Avdhesh Kumar Mishraआयकर अपील सं. / Ita Nos.03 & 04/Rpr/2026 "नधा"रण वष" / Assessment Year : 2015-16 & 2016-17 Shyam Pulses Pvt. Ltd. Jawahar Nagar, Near Chhattisgarh Agency, Jawahar Nagar, Raipur-492 001 (C.G.) Pan: Aaics7656K

21 days. That it was explained by the assessee it was not aware of the legal process and therefore, could not comply with the law of limitation. 4. That the Ld. CIT(Appeals)/NFAC had held that the reasons furnished by the assessee that it was not aware of the legal proceedings to comply with the proceedings

SHYAM PULSES PVT. LTD., RAIPUR,RAIPUR vs. ITO-1(1), RAIPUR, RAIPUR

In the result, appeal of the assessee in ITA No

Bench: Shri Partha Sarathi Chaudhury & Shri Avdhesh Kumar Mishraआयकर अपील सं. / Ita Nos.03 & 04/Rpr/2026 "नधा"रण वष" / Assessment Year : 2015-16 & 2016-17 Shyam Pulses Pvt. Ltd. Jawahar Nagar, Near Chhattisgarh Agency, Jawahar Nagar, Raipur-492 001 (C.G.) Pan: Aaics7656K

21 days. That it was explained by the assessee it was not aware of the legal process and therefore, could not comply with the law of limitation. 4. That the Ld. CIT(Appeals)/NFAC had held that the reasons furnished by the assessee that it was not aware of the legal proceedings to comply with the proceedings

RAM CHAND PANJWANI, RAIPUR,RAIPUR vs. INCOME TAX OFFICER-1(2), RAIPUR, RAIPUR

In the result, appeal of the assessee is dismissed in terms of my aforesaid observations

Bench: Shri Ravish Soodआयकर अपील सं. / Ita No. 151/Rpr/2023 "नधा"रण वष" / Assessment Year : 2014-15 Ram Chand Panjwani M/S. Gurunanak Rice Mill, Vill : Tulshi, P.O. Tilda, Neora, Raipur (C.G.) Pan : Afbpp5595D .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer-1(2), Raipur (C.G.) ……""यथ" / Respondent

21,190/-. 6. Aggrieved the assessee carried the matter in appeal before the CIT(Appeals) who dismissed the appeal of the assessee in limine. For the sake of clarity, the relevant observations of the CIT(Appeals) are culled out as under: “5. Decision :- During the appeal proceedings, the assessee was provided an opportunity of being heard

GRAMIN SEWA SAHAKARI SAMITI, KURUD,DHAMTARI vs. INCOME TAX OFFICER, DHAMTARI, DHAMTARI

In the result, the appeal of the assessee society in ITA No

Bench: Shri Ravish Sood

Section 5 of the Limitation Act. 16. I may herein observe that in the case of State of West Bengal Vs. Administrator, Howrah 1972 AIR SC 749, the Hon’ble Apex Court had held that the expression “sufficient cause” should receive a liberal construction so as to advance substantial justice, particularly when there is no motive behind the delay

GRAMIN SEWA SAHAKARI SAMITI, BHENDRI,DHAMTARI vs. INCOME TAX OFFICER, DHAMTARI, DHAMTARI

In the result, the appeal of the assessee society in ITA No

Bench: Shri Ravish Sood

Section 5 of the Limitation Act. 16. I may herein observe that in the case of State of West Bengal Vs. Administrator, Howrah 1972 AIR SC 749, the Hon’ble Apex Court had held that the expression “sufficient cause” should receive a liberal construction so as to advance substantial justice, particularly when there is no motive behind the delay

GRAMIN SEWA SAHAKARI SAMITI, BHAKHARA,DHAMTARI vs. INCOME TAX OFFICER, DHAMTARI, DHAMTARI

In the result, the appeal of the assessee society in ITA No

Bench: Shri Ravish Sood

Section 5 of the Limitation Act. 16. I may herein observe that in the case of State of West Bengal Vs. Administrator, Howrah 1972 AIR SC 749, the Hon’ble Apex Court had held that the expression “sufficient cause” should receive a liberal construction so as to advance substantial justice, particularly when there is no motive behind the delay

GRAMIN SEWA SAHAKARI SAMITI, SANKARDAH,DHAMTARI vs. INOCME TAX OFFICER, DHAMTARI, DHAMTARI

In the result, the appeal of the assessee society in ITA No

Bench: Shri Ravish Sood

Section 5 of the Limitation Act. 16. I may herein observe that in the case of State of West Bengal Vs. Administrator, Howrah 1972 AIR SC 749, the Hon’ble Apex Court had held that the expression “sufficient cause” should receive a liberal construction so as to advance substantial justice, particularly when there is no motive behind the delay

GRAMIN SEWA SAHAKARI SAMITI, SANKARDAH,DHAMTARI vs. INCOME TAX OFFICER, DHAMTARI, DHAMTARI

In the result, the appeal of the assessee society in ITA No

Bench: Shri Ravish Sood

Section 5 of the Limitation Act. 16. I may herein observe that in the case of State of West Bengal Vs. Administrator, Howrah 1972 AIR SC 749, the Hon’ble Apex Court had held that the expression “sufficient cause” should receive a liberal construction so as to advance substantial justice, particularly when there is no motive behind the delay

GRAMIN SEWA SAHAKARI SAMITI, BHENDRI ,DHAMTARI vs. INCOME TAX OFFICER, DHAMTARI, DHAMTARI

In the result, the appeal of the assessee society in ITA No

Bench: Shri Ravish Sood

Section 5 of the Limitation Act. 16. I may herein observe that in the case of State of West Bengal Vs. Administrator, Howrah 1972 AIR SC 749, the Hon’ble Apex Court had held that the expression “sufficient cause” should receive a liberal construction so as to advance substantial justice, particularly when there is no motive behind the delay

GRAMIN SEWA SAHAKARI SAMITI, KODEBOD,DHAMTARI vs. INCOME TAX OFFICER, DHAMTARI, DHAMTARI

In the result, the appeal of the assessee society in ITA No

Bench: Shri Ravish Sood

Section 5 of the Limitation Act. 16. I may herein observe that in the case of State of West Bengal Vs. Administrator, Howrah 1972 AIR SC 749, the Hon’ble Apex Court had held that the expression “sufficient cause” should receive a liberal construction so as to advance substantial justice, particularly when there is no motive behind the delay

GRAMIN SEWA SAHAKARI SAMITI, KODEBOD,DHAMTARI vs. INCOME TAX OFFICER, DHAMTARI, DHAMTARI

In the result, the appeal of the assessee society in ITA No

Bench: Shri Ravish Sood

Section 5 of the Limitation Act. 16. I may herein observe that in the case of State of West Bengal Vs. Administrator, Howrah 1972 AIR SC 749, the Hon’ble Apex Court had held that the expression “sufficient cause” should receive a liberal construction so as to advance substantial justice, particularly when there is no motive behind the delay

GRAMIN SEWA SAHAKARI SAMITI, BHAKHARA,DHAMTARI vs. INCOME TAX OFFICER, DHAMTARI, DHAMTARI

In the result, the appeal of the assessee society in ITA No

Bench: Shri Ravish Sood

Section 5 of the Limitation Act. 16. I may herein observe that in the case of State of West Bengal Vs. Administrator, Howrah 1972 AIR SC 749, the Hon’ble Apex Court had held that the expression “sufficient cause” should receive a liberal construction so as to advance substantial justice, particularly when there is no motive behind the delay

GRAMIN SEWA SAHAKARI SAMITI, DOMA,DHAMTARI vs. INCOME TAX OFFICER, DHAMTARI, DHAMTARI

In the result, the appeal of the assessee society in ITA No

Bench: Shri Ravish Sood

Section 5 of the Limitation Act. 16. I may herein observe that in the case of State of West Bengal Vs. Administrator, Howrah 1972 AIR SC 749, the Hon’ble Apex Court had held that the expression “sufficient cause” should receive a liberal construction so as to advance substantial justice, particularly when there is no motive behind the delay

GRAMIN SEWA SAHAKARI SAMITI, DOMA,DHAMTARI vs. INCOME TAX OFFICER, DHAMTARI, DHAMTARI

In the result, the appeal of the assessee society in ITA No

Bench: Shri Ravish Sood

Section 5 of the Limitation Act. 16. I may herein observe that in the case of State of West Bengal Vs. Administrator, Howrah 1972 AIR SC 749, the Hon’ble Apex Court had held that the expression “sufficient cause” should receive a liberal construction so as to advance substantial justice, particularly when there is no motive behind the delay

GRAMIN SEWA SAHAKARI SAMITI, MADELI,DHAMTARI vs. INCOME TAX OFFICER, DHAMTARI, DHAMTARI

In the result, the appeal of the assessee society in ITA No

Bench: Shri Ravish Sood

Section 5 of the Limitation Act. 16. I may herein observe that in the case of State of West Bengal Vs. Administrator, Howrah 1972 AIR SC 749, the Hon’ble Apex Court had held that the expression “sufficient cause” should receive a liberal construction so as to advance substantial justice, particularly when there is no motive behind the delay

GRAMIN SEWA SAHAKARI SAMITI, BHAKHARA, KURUD,DHAMTARI vs. INCOME TAX OFFICER, DHAMTARI, DHAMTARI

In the result, the appeal of the assessee society in ITA No

Bench: Shri Ravish Sood

Section 5 of the Limitation Act. 16. I may herein observe that in the case of State of West Bengal Vs. Administrator, Howrah 1972 AIR SC 749, the Hon’ble Apex Court had held that the expression “sufficient cause” should receive a liberal construction so as to advance substantial justice, particularly when there is no motive behind the delay

GRAMIN SEWA SAHAKARI SAMITI, DOMA,DHAMTARI vs. INCOME TAX OFFICER, DHAMTARI, DHAMTARI

In the result, the appeal of the assessee society in ITA No

Bench: Shri Ravish Sood

Section 5 of the Limitation Act. 16. I may herein observe that in the case of State of West Bengal Vs. Administrator, Howrah 1972 AIR SC 749, the Hon’ble Apex Court had held that the expression “sufficient cause” should receive a liberal construction so as to advance substantial justice, particularly when there is no motive behind the delay