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

section 68 of the Act, which resulted assessed loss at Rs.(-) 43,05,51,858/-. Aggrieved, the assessee filed appeal before the Ld. CIT(A), who dismissed the appeal as under: “5. The final hearing in this case was fixed on 15.04.2024. However, neither the appellant submitted any written submissions nor was any request for adjournment sought by the appellant

VEER PROJECTS,RAIPUR vs. DY. COMMISSIONER OF INCOME TAX, CIRCLE 1(1), RAIPUR, RAIPUR

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 654/Rpr/2025 (िनधा"रण वष" Assessment Year: 2018-19)

51,29,960 Add: Disallowance / Additions as discussed above 1. Expenses debited to P & L A/c – 10% of the expenses 53,65,097 2. Interest Paid on TDS 5,059 Difference in income as per 26AS and P&L Rs. 4516001 Total Rs. 1,50,16,117 Disallowances as discussed above u/s 68 of the Act and taxable at special

ASHOK KUMAR WADHWANI, RAIPUR,RAIPUR vs. INCOME TAX OFFICER, WARD-1(2), RAIPUR, RAIPUR

In the result, appeal in ITA No

Bench: Shri Partha Sarathi Chaudhury & Shri Arun Khodpiaआयकर अपील सं./Ita Nos.117 &118/Rpr/2024 "नधा"रण वष" /Assessment Year: 2014-15 & 2016-17 Ashok Kumar Wadhwani, Ujwal Udyog, Sinodha, Neora, Tilda, Raipur, Chhattisgarh. Pan: Aahpw1400B .......अपीलाथ" / Appellant बनाम / V/S.

delay of 597 days has been condoned and the matter remanded back to this Bench based on similar observation vide order dated 10.03.2025 in Tax Case No. 209/2024. The same is only referred to and not extracted for the sake of brevity. 4. Regarding merits, the parties herein submitted that the facts, circumstances and the issues involved in both these

ASHOK KUMAR WADHWANI, RAIPUR,RAIPUR vs. INCOME TAX OFFICER, WARD-1(2), RAIPUR, RAIPUR

In the result, appeal in ITA No

Bench: Shri Partha Sarathi Chaudhury & Shri Arun Khodpiaआयकर अपील सं./Ita Nos.117 &118/Rpr/2024 "नधा"रण वष" /Assessment Year: 2014-15 & 2016-17 Ashok Kumar Wadhwani, Ujwal Udyog, Sinodha, Neora, Tilda, Raipur, Chhattisgarh. Pan: Aahpw1400B .......अपीलाथ" / Appellant बनाम / V/S.

delay of 597 days has been condoned and the matter remanded back to this Bench based on similar observation vide order dated 10.03.2025 in Tax Case No. 209/2024. The same is only referred to and not extracted for the sake of brevity. 4. Regarding merits, the parties herein submitted that the facts, circumstances and the issues involved in both these

RICHHPAL SINGH TYAGI,RAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX-2(1), BILASPUR, BILASPUR

In the result, the appeal filed by the assessee in ITA

Bench: Shri Ravish Soodआयकर अपील सं./ Ita Nos. 15 & 16/Rpr/2023 "नधा"रण वष" / Assessment Years: 2017-18 & 2018-19 Richhpal Singh Tyagi 865, Near Kargil Chowk Sunder Nagar, Raipur (C.G)-492 001 Pan : Admpt5049D .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax-2(1), Bilaspur (C.G.) ……""यथ" / Respondent आयकर अपील सं./ Ita No. 17/Rpr/2023 "नधा"रण वष" / Assessment Year: 2017-18 Deepak Tyagi 865, Near Kargil Chowk Sunder Nagar, Raipur (C.G)-492 001 Pan : Ahnpt2650H .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax-4(1), Bilaspur (C.G.) A.Ys.2017-18 & 2018-19

condone the delay involved in filing of the present appeal. 6. Controversy involved in the present appeal hinges around the sustainability of the disallowance made by the A.O of the assessee’s A.Ys.2017-18 & 2018-19 claim for deduction of the delayed deposit of employee’s share of contributions towards labour welfare funds, viz. Provident fund (PF) and Employee

PRIYANKA TYAGI,RAIPUR vs. INCOME TAX OFFFICER-2(2), BILASPUR, BILASPUR

In the result, the appeal filed by the assessee in ITA

Bench: Shri Ravish Soodआयकर अपील सं./ Ita Nos. 15 & 16/Rpr/2023 "नधा"रण वष" / Assessment Years: 2017-18 & 2018-19 Richhpal Singh Tyagi 865, Near Kargil Chowk Sunder Nagar, Raipur (C.G)-492 001 Pan : Admpt5049D .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax-2(1), Bilaspur (C.G.) ……""यथ" / Respondent आयकर अपील सं./ Ita No. 17/Rpr/2023 "नधा"रण वष" / Assessment Year: 2017-18 Deepak Tyagi 865, Near Kargil Chowk Sunder Nagar, Raipur (C.G)-492 001 Pan : Ahnpt2650H .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax-4(1), Bilaspur (C.G.) A.Ys.2017-18 & 2018-19

condone the delay involved in filing of the present appeal. 6. Controversy involved in the present appeal hinges around the sustainability of the disallowance made by the A.O of the assessee’s A.Ys.2017-18 & 2018-19 claim for deduction of the delayed deposit of employee’s share of contributions towards labour welfare funds, viz. Provident fund (PF) and Employee

DEEPAK TYAGI,RAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE4(1), RAIPUR, RAIPUR

In the result, the appeal filed by the assessee in ITA

Bench: Shri Ravish Soodआयकर अपील सं./ Ita Nos. 15 & 16/Rpr/2023 "नधा"रण वष" / Assessment Years: 2017-18 & 2018-19 Richhpal Singh Tyagi 865, Near Kargil Chowk Sunder Nagar, Raipur (C.G)-492 001 Pan : Admpt5049D .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax-2(1), Bilaspur (C.G.) ……""यथ" / Respondent आयकर अपील सं./ Ita No. 17/Rpr/2023 "नधा"रण वष" / Assessment Year: 2017-18 Deepak Tyagi 865, Near Kargil Chowk Sunder Nagar, Raipur (C.G)-492 001 Pan : Ahnpt2650H .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax-4(1), Bilaspur (C.G.) A.Ys.2017-18 & 2018-19

condone the delay involved in filing of the present appeal. 6. Controversy involved in the present appeal hinges around the sustainability of the disallowance made by the A.O of the assessee’s A.Ys.2017-18 & 2018-19 claim for deduction of the delayed deposit of employee’s share of contributions towards labour welfare funds, viz. Provident fund (PF) and Employee

RICHHPAL SINGH TYAGI,RAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX-2(1), BILASPUR, BILASPUR

In the result, the appeal filed by the assessee in ITA

Bench: Shri Ravish Soodआयकर अपील सं./ Ita Nos. 15 & 16/Rpr/2023 "नधा"रण वष" / Assessment Years: 2017-18 & 2018-19 Richhpal Singh Tyagi 865, Near Kargil Chowk Sunder Nagar, Raipur (C.G)-492 001 Pan : Admpt5049D .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax-2(1), Bilaspur (C.G.) ……""यथ" / Respondent आयकर अपील सं./ Ita No. 17/Rpr/2023 "नधा"रण वष" / Assessment Year: 2017-18 Deepak Tyagi 865, Near Kargil Chowk Sunder Nagar, Raipur (C.G)-492 001 Pan : Ahnpt2650H .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax-4(1), Bilaspur (C.G.) A.Ys.2017-18 & 2018-19

condone the delay involved in filing of the present appeal. 6. Controversy involved in the present appeal hinges around the sustainability of the disallowance made by the A.O of the assessee’s A.Ys.2017-18 & 2018-19 claim for deduction of the delayed deposit of employee’s share of contributions towards labour welfare funds, viz. Provident fund (PF) and Employee

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

51,08,050/- Rs.51,08,050/- belonging to the assessee 4. Social overhead-Grants to Rs. 4,90,84,000/- Rs. 4,90,84,000/- school and institutions 5. Expenses on plantation & Rs. 6,28,91,000/- Rs. 6,28,91,000/- others 6. Other welfare expenses- Rs. 1,57,70,000/- Rs. 1,57,70,000/- LPG 7. Social

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

51,08,050/- Rs.51,08,050/- belonging to the assessee 4. Social overhead-Grants to Rs. 4,90,84,000/- Rs. 4,90,84,000/- school and institutions 5. Expenses on plantation & Rs. 6,28,91,000/- Rs. 6,28,91,000/- others 6. Other welfare expenses- Rs. 1,57,70,000/- Rs. 1,57,70,000/- LPG 7. Social

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

51,08,050/- Rs.51,08,050/- belonging to the assessee 4. Social overhead-Grants to Rs. 4,90,84,000/- Rs. 4,90,84,000/- school and institutions 5. Expenses on plantation & Rs. 6,28,91,000/- Rs. 6,28,91,000/- others 6. Other welfare expenses- Rs. 1,57,70,000/- Rs. 1,57,70,000/- LPG 7. Social

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

51,08,050/- Rs.51,08,050/- belonging to the assessee 4. Social overhead-Grants to Rs. 4,90,84,000/- Rs. 4,90,84,000/- school and institutions 5. Expenses on plantation & Rs. 6,28,91,000/- Rs. 6,28,91,000/- others 6. Other welfare expenses- Rs. 1,57,70,000/- Rs. 1,57,70,000/- LPG 7. Social

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

51,08,050/- Rs.51,08,050/- belonging to the assessee 4. Social overhead-Grants to Rs. 4,90,84,000/- Rs. 4,90,84,000/- school and institutions 5. Expenses on plantation & Rs. 6,28,91,000/- Rs. 6,28,91,000/- others 6. Other welfare expenses- Rs. 1,57,70,000/- Rs. 1,57,70,000/- LPG 7. Social

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

51,08,050/- Rs.51,08,050/- belonging to the assessee 4. Social overhead-Grants to Rs. 4,90,84,000/- Rs. 4,90,84,000/- school and institutions 5. Expenses on plantation & Rs. 6,28,91,000/- Rs. 6,28,91,000/- others 6. Other welfare expenses- Rs. 1,57,70,000/- Rs. 1,57,70,000/- LPG 7. Social

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

51,08,050/- Rs.51,08,050/- belonging to the assessee 4. Social overhead-Grants to Rs. 4,90,84,000/- Rs. 4,90,84,000/- school and institutions 5. Expenses on plantation & Rs. 6,28,91,000/- Rs. 6,28,91,000/- others 6. Other welfare expenses- Rs. 1,57,70,000/- Rs. 1,57,70,000/- LPG 7. Social

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

51,08,050/- Rs.51,08,050/- belonging to the assessee 4. Social overhead-Grants to Rs. 4,90,84,000/- Rs. 4,90,84,000/- school and institutions 5. Expenses on plantation & Rs. 6,28,91,000/- Rs. 6,28,91,000/- others 6. Other welfare expenses- Rs. 1,57,70,000/- Rs. 1,57,70,000/- LPG 7. Social

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

51,08,050/- Rs.51,08,050/- belonging to the assessee 4. Social overhead-Grants to Rs. 4,90,84,000/- Rs. 4,90,84,000/- school and institutions 5. Expenses on plantation & Rs. 6,28,91,000/- Rs. 6,28,91,000/- others 6. Other welfare expenses- Rs. 1,57,70,000/- Rs. 1,57,70,000/- LPG 7. Social

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

51,08,050/- Rs.51,08,050/- belonging to the assessee 4. Social overhead-Grants to Rs. 4,90,84,000/- Rs. 4,90,84,000/- school and institutions 5. Expenses on plantation & Rs. 6,28,91,000/- Rs. 6,28,91,000/- others 6. Other welfare expenses- Rs. 1,57,70,000/- Rs. 1,57,70,000/- LPG 7. Social

EXECUTIVE ENGINEER, M P P W D DN,,RAJNANDGAON vs. INCOME TAX OFFICER (TDS), BHILAI

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

Bench: Shri Ravish Soodआयकर अपील सं. / Ita No. 294/Rpr/2023 "नधा"रण वष" / Assessment Year : 2011-12 Executive Engineer, M P P W D Dn P W Division (B/R) G.E. Road, Kailash Nagar, Rajnandgaon (C.G.)-491 441 Tan: Jbpe00177C .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer (Tds), Bhilai (C.G.) ……""यथ" / Respondent

Section 194J of the Act and had made payments towards technical services to one single party, viz. M/s. Creative Architect, Raipur, of Rs.8,51,117/- without deducting tax at source on the said amount. Based on the aforesaid fact, the A.O. held the assessee in default and saddled it with liability towards tax u/s.201(1) of Rs.85,112/- and interest