DOLPHIN PROMOTERS AND BUILDERS,RAIPUR vs. ADDL.CIT, RANGE-1, RAIPUR, RAIPUR

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 58/Rpr/2024 (िनधा"रण वष" Assessment Year: 2011-12)

condoned the delay involved in present case. 10. At the threshold of the hearing, Ld. AR pressed following additional grounds: Additional Ground No. 1 dated 04.04.2024 On the facts and circumstances of the case and in law, assessment made u/s 144 by Addl. CIT is invalid as he was not having valid jurisdiction over the assessee firm for making assessment

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

section 147, that the assessment of tax due has to be recomputed on the entire taxable income. The judgment in V. Jaganmohan Rao’s case (supra), therefore, cannot be read to imply as laying down that in the reassessment proceedings validly initiated the assessee can seek reopening of the whole assessment and claim credit in respect of items finally concluded

V Y INSTITUTE OF MEDICAL SCIENCE PRIVATE LIMITED, RAIPUR,RAIPUR vs. ACIT-1(1), RAIPUR, RAIPUR

In the result, this appeal of assessee is allowed for statistical purposes

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Avdhesh Kumar Mishra, Am

45,38,01,828/-. The case was picked up for scrutiny. During the relevant year the appellant assessee company had issued 2,58,303 shares at Face Value of Rs.10/- with the share premium of Rs.80/- per share. Resultantly, the assessee received share capital of Rs.2,32,49,970/- in the relevant year. The Ld. Assessing Officer (‘AO’) inquired about

ASSTT.COMMISSIONER OF INCOME TAX CIRCLE-1(1), BILASPUR(CG) vs. SOUTH EASTERN COALFIELDS LTD, BILASPUR(CG)

Bench: Shri Ravish Sood & Shri Arun Khodpia

condoned. 8.7. On merits, it was submitted by the Ld. AR that as per the judgment of the Hon’ble Supreme Court in the case of Oil & Natural Gas Commission & Anr. Vs. Collector of Central Excise (supra), the department while filing the present appeals remained under a statutory obligation to have obtained 16 South Eastern Coalfields Group of cases

ADDL.COMMISSIONER OF INCOME TAX RANGE -1, BILASPUR(CG) vs. SOUTH EASTERN COALFIELDS LTD, BILASPUR(CG)

Bench: Shri Ravish Sood & Shri Arun Khodpia

condoned. 8.7. On merits, it was submitted by the Ld. AR that as per the judgment of the Hon’ble Supreme Court in the case of Oil & Natural Gas Commission & Anr. Vs. Collector of Central Excise (supra), the department while filing the present appeals remained under a statutory obligation to have obtained 16 South Eastern Coalfields Group of cases

ASSTT.COMMISSIONER OF INCOME TAX CIRCLE-1(1), BILASPUR(CG) vs. SOUTH EASTERN COALFIELDS LTD, BILASPUR(CG)

Bench: Shri Ravish Sood & Shri Arun Khodpia

condoned. 8.7. On merits, it was submitted by the Ld. AR that as per the judgment of the Hon’ble Supreme Court in the case of Oil & Natural Gas Commission & Anr. Vs. Collector of Central Excise (supra), the department while filing the present appeals remained under a statutory obligation to have obtained 16 South Eastern Coalfields Group of cases

ASSTT.COMMISSIONER OF INCOME TAX CIRCLE-1(1), BILASPUR(CG) vs. SOUTH EASTERN COALFIELDS LTD, BILASPUR(CG)

Bench: Shri Ravish Sood & Shri Arun Khodpia

condoned. 8.7. On merits, it was submitted by the Ld. AR that as per the judgment of the Hon’ble Supreme Court in the case of Oil & Natural Gas Commission & Anr. Vs. Collector of Central Excise (supra), the department while filing the present appeals remained under a statutory obligation to have obtained 16 South Eastern Coalfields Group of cases

ASSTT.COMMISSIONER OF INCOME TAX CIRCLE-1(1), BILASPUR(CG) vs. SOUTH EASTERN COALFIELDS LTD, BILASPUR(CG)

Bench: Shri Ravish Sood & Shri Arun Khodpia

condoned. 8.7. On merits, it was submitted by the Ld. AR that as per the judgment of the Hon’ble Supreme Court in the case of Oil & Natural Gas Commission & Anr. Vs. Collector of Central Excise (supra), the department while filing the present appeals remained under a statutory obligation to have obtained 16 South Eastern Coalfields Group of cases

ASSTT.COMMISSIONER OF INCOME TAX CIRCLE-1(1), BILASPUR(CG) vs. SOUTH EASTERN COALFIELDS LTD, BILASPUR(CG)

Bench: Shri Ravish Sood & Shri Arun Khodpia

condoned. 8.7. On merits, it was submitted by the Ld. AR that as per the judgment of the Hon’ble Supreme Court in the case of Oil & Natural Gas Commission & Anr. Vs. Collector of Central Excise (supra), the department while filing the present appeals remained under a statutory obligation to have obtained 16 South Eastern Coalfields Group of cases

ADDL.COMMISSIONER OF INCOME TAX RANGE -1, BILASPUR(CG) vs. SOUTH EASTERN COALFIELDS LTD, BILASPUR(CG)

Bench: Shri Ravish Sood & Shri Arun Khodpia

condoned. 8.7. On merits, it was submitted by the Ld. AR that as per the judgment of the Hon’ble Supreme Court in the case of Oil & Natural Gas Commission & Anr. Vs. Collector of Central Excise (supra), the department while filing the present appeals remained under a statutory obligation to have obtained 16 South Eastern Coalfields Group of cases

ASSTT.COMMISSIONER OF INCOME TAX CIRCLE-1(1), BILASPUR(CG) vs. SOUTH EASTERN COALFIELDS LTD, BILASPUR(CG)

Bench: Shri Ravish Sood & Shri Arun Khodpia

condoned. 8.7. On merits, it was submitted by the Ld. AR that as per the judgment of the Hon’ble Supreme Court in the case of Oil & Natural Gas Commission & Anr. Vs. Collector of Central Excise (supra), the department while filing the present appeals remained under a statutory obligation to have obtained 16 South Eastern Coalfields Group of cases

ASSTT.COMMISSIONER OF INCOME TAX CIRCLE-1(1), BILASPUR(CG) vs. SOUTH EASTERN COALFIELDS LTD, BILASPUR(CG)

Bench: Shri Ravish Sood & Shri Arun Khodpia

condoned. 8.7. On merits, it was submitted by the Ld. AR that as per the judgment of the Hon’ble Supreme Court in the case of Oil & Natural Gas Commission & Anr. Vs. Collector of Central Excise (supra), the department while filing the present appeals remained under a statutory obligation to have obtained 16 South Eastern Coalfields Group of cases

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

condoned. 8.7. On merits, it was submitted by the Ld. AR that as per the judgment of the Hon’ble Supreme Court in the case of Oil & Natural Gas Commission & Anr. Vs. Collector of Central Excise (supra), the department while filing the present appeals remained under a statutory obligation to have obtained 16 South Eastern Coalfields Group of cases

SHAILESH JAISWAL, BALRAMPUR,BALRAMPUR vs. ITO-1, AMBIKAPUR, AMBIKAPUR

In the result, appeal of the assessee in ITA No

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita Nos.467 & 468/Rpr/2025 "नधा"रण वष" /Assessment Years : 2013-14 & 2014-15

45 days as claimed by the assessee. Therefore, first it has to be ascertained by the Ld. CIT(Appeals)/NFAC what are the exact days of delay through necessary enquiry and accordingly on considering the submissions of the assessee, the merits for condonation of such delay has to be decided first. Accordingly, I set-aside the order

SHAILESH JAISWAL, BALRAMPUR,BALRAMPUR vs. ITO-1, AMBIKAPUR, AMBIKAPUR

In the result, appeal of the assessee in ITA No

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita Nos.467 & 468/Rpr/2025 "नधा"रण वष" /Assessment Years : 2013-14 & 2014-15

45 days as claimed by the assessee. Therefore, first it has to be ascertained by the Ld. CIT(Appeals)/NFAC what are the exact days of delay through necessary enquiry and accordingly on considering the submissions of the assessee, the merits for condonation of such delay has to be decided first. Accordingly, I set-aside the order

RANCHI FUELS, BALODA BAZAR, BHATAPARA,BALODA BAZAR vs. INCOME TAX OFFICER, BHATAPARA, BHATAPARA

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

Bench: Shri Ravish Soodआयकर अपील सं. / Ita No.532/Rpr/2024 "नधा"रण वष" / Assessment Year : 2017-18 Ranchi Fuels Limtara, Nandghat, Baloda Bazar-492 006 (C.G.) Pan: Aatfr0836L .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Bhatapara (C.G.) ……""यथ" / Respondent

Sections 11 & 12 of the IT Act, and that too in absence of counter-affidavit filed by the Revenue opposing the application for condonation of delay supported by affidavit. The ITAT ought to have condoned the delay in preferring the appeal as there is no allegation that delay in filing the appeal is mala fide or it is deliberate, rather

SHRI GUNJAN KUMAR BIHANI, RAIPUR,RAIPUR vs. INCOME TAX OFFICER, WARD-3 (4), RAIPUR, RAIPUR

In the result, the captioned appeal filed by the assessee is allowed in terms of the aforesaid observations

Bench: Shri Partha Sarathi Chaudhury & Shri Arun Khodpiaआयकर अपील सं. / Ita No.122/Rpr/2025 "नधा"रण वष" / Assessment Year : 2015-16 Shri Gunjan Kumar Bihani Ashoka Ratan, Khamhardih, Shankar Nagar, Raipur-492 009 (C.G) Pan: Ajupb5787C

delay has been occurred due to bonafide reasons, we condone the same relying on the judgments of the Honble Supreme Court in the cases of Vidya Shankar Jaiswal Vs. ITO, Ward-2, Ambikapur, Civil Appeal Nos................./2025 [Special Leave Petition (Civil) Nos. 26310-26311 /2024, dated 31.01.2025 and Inder Singh Vs. the State of Madhya Pradesh, Civil Appeal No............ /2025

SHREE KRISHNA BUILDERS,RAIPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX, RAIPUR-1, RAIPUR

In the result appeal of the assessee M/s Shree Krishna Colonisers in ITA

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am (Ita No. 95/Rpr/2022) (Assessment Year: 2017-18) Shree Krishna Colonisers V Principal Commissioner Of Income Tax- 0, Nemichand Gali, Ganj Para Ward S Pcit, Raipur-I No.5, Ram Sagar Para, Raipur, 492001, Chhattisgarh Pan: Abffs7335G (Ita No. 96/Rpr/2022) (Assessment Year: 2017-18) Shree Krishna Builders Principal Commissioner Of Income Tax- 5/425, Nemichand Gali, Ramsagar Para Pcit, Raipur-I Ward, Raipur, Chhattisgarh Pan: Aacft1716A (अपीलाथ"/Appellant) . (""यथ" / Respondent) . िनधा"रती क" ओर से /Assessee By : Shri R. B. Doshi, Ca राज"व क" ओर से /Revenue By : Smt. Ila M. Parmar, Cit-Dr सुनवाई क" तार"ख/ Date Of Hearing : 09.10.2023 घोषणा क" तार"ख/Date Of : 14.12.2023 Pronouncement आदेश / O R D E R Per Arun Khodpia, Am:

45,900/- 2,04,78,900/- Bhilai Krishna City, 4,71,41,000/- 5,51,60,000/- 80,19,000/- Bhatapara Krishna Apartment, 1,46,19,000/- 1,41,29,300/- (-)4,89,700/- Baloda Bazar Total 10,41,27,000/- 13,21,35,200/- 2,80,08,200/- Copy of DVO's report at PN 77 to 81 (Krishna