SUNIL KUMAR AGARWAL AND SONS, RAIPUR,RAIPUR vs. INCOME TAX OFFICER, WARD-1(2), BILASPUR, BILASPUR

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 434/Rpr/2025 (िनधा"रण वष" Assessment Year: 2017-18)

65,96,250/-. Prayed to delete the addition of Rs.1,78,96,250/-.” 3. The concise facts of the case are that the assessment in the case of the assessee u/s 144 was completed on 27.09.2019, wherein the assessed income of the assessee has been determined at Rs.1,78,96,250/- by making an addition on account of unexplained money

VANDANA NARENDRA LODHA, PUNE,PUNE vs. ACIT, CENTRAL CIRCLE-2, RAIPUR, RAIPUR

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / It A No: 419/Rpr/2025 (िनधा"रण वष" Assessment Year: 2013-14)

section 250 of the Income Tax Act, 1961 (in short “the Act”), dated 30.09.2024, for the Assessment Year 2013-14, which in turn arises from the assessment order u/s 153A r.w.s. 143(3) of the Act, dated 04.11.2016, passed by Assistant Commissioner of Income Tax, Central Circle-2, Raipur (in short “Ld. AO”). 2 M/s Vandana Narendra Lodha vs. Asst

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

ADIM JATI SEWA SAHAKARI SAMITI MARYADIT, DHORRA,GARIYABAND vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1), RAIPUR

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 25/Rpr/2022 "नधा"रण वष" / Assessment Year : 2016-17 Adim Jati Sewa Sahakari Samiti Maryadit, Dhorra Ground Floor, Main Road Dhorra, Gariyaband(C.G)-493889 Pan: Aabaa7991C .......अपीलाथ" / Appellant बनाम / V/S. Acit, Circle 1(1) Revenue Building, Civil Lines Raipur (C.G.)-492001 ……""यथ" / Respondent

section which kindly be allowed. 3 5. That under the facts and the law the Ld.CIT (Appeals) NFAC, Delhi further erred in confirming the rejection of claim of the appellant for deduction of commission income earned at Rs. 2,73,661 u/s. 80P(2). Prayed that the above income is deductible u/s. 80P(2). 6.That Under the facts

DEPUTY COMMISSIONER O F INCOME TAX, RAIPUR vs. BALAJEE LOHA PVT. LTD., RAIPUR

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 356/Rpr/2024 (िनधा"रण वष" Assessment Year: 2014-15)

65,000/- u/s 68 on account of unexplained cash credit received by the assessee in the guise of share capital and premium. 5. Per contra, Shri Bikram Jain, Authorized Representative (in short “Ld. AR”) representing the assessee submitted that Ld. CIT(A) had rightly, judiciously and according to settled principle of law have deliberated upon the issue and have decided

SHREE KRISHNA COLONISERS,RAIPUR vs. PRINCIPLE 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:

65,000/- Baloda Bazar Total 10,41,27,000/- 15,18,53,000/- Copy of valuer's report is at page no. 42 to 54, 82 to 92 and 123 to 127 of PB. ITA No. 96/RPR/2022, Shri Krishna Builders 2. During assessment proceedings, assessee objected to valuation done by the Department's valuer Shri Manish Pilliwar. The assessment order

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:

65,000/- Baloda Bazar Total 10,41,27,000/- 15,18,53,000/- Copy of valuer's report is at page no. 42 to 54, 82 to 92 and 123 to 127 of PB. ITA No. 96/RPR/2022, Shri Krishna Builders 2. During assessment proceedings, assessee objected to valuation done by the Department's valuer Shri Manish Pilliwar. The assessment order

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

delay involved in filing of the present appeal, therefore, I am of the considered view that the same having occasioned on account of bonafide reasons merits to be condoned. 3. As the assessee by raising the aforesaid additional grounds of appeal has sought adjudication of issues involving purely legal issues which would not require looking any further beyond the facts

CHHATTISGARH STATE BEVERAGES CORPORATION LTD,RAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE1(1), RAIPUR, RAIPUR

In the result, appeal of the assessee is dismissed as withdrawn

Bench: Shri Ravish Sood & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No. 242/Rpr/2022 "नधा"रण वष" / Assessment Year : 2015-16 Chhattisgarh State Beverages Corporation Limited Aabkari Bhavan, Chokra Nala, Labhandi, Raipur-492 001 (C.G.) Pan : Aaccc3163B .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax, Circle-1(1), Raipur (C.G.)

section 263 r.w.s. 143(3) and by making disallowance the claim for VAT payment of Rs.53,65,46,087/- which is a Statutory Liability levied by the State Government is unjustified, unwarranted and bad in law. 4. Ground 4: That assessee has filed First Appeal on 30.03.2022 vide Appeal no. NFAC/2014-15/10107392. The case of assessee has been rejected vide Order