BUNDELAS SECURITAS AND CONSULTANTS PVT. LTD., BILASPUR,BILASPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2(1), BILASPUR, BILASPUR

In the result, appeal of the assessee in ITA No

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos. 59 & 60/Rpr/2023 "नधा"रण वष" / Assessment Years : 2018-19 Bundelas Securities & Consultants Pvt. Ltd. L-38, Yadunandan Nagar, Tifra, Bilaspur (C.G.)-495 223 Pan : Aaccb6831H .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax, Circle-2(1), Bilaspur (C.G.) ……""यथ" / Respondent

condone the delay involved in filing of the present appeals by the assessee appellant. 9. Apropos the disallowance of the assessee’s claim for deduction of the delayed deposit of the employee’s share of contribution of Rs.1,44,91,662/- towards, viz. (i). ESI: Rs.17,35,445/-; and (ii). PF: Rs.1,27,56,216/- (wrongly mentioned by the assessee

BUNDELAS SECURITAS AND CONSULTANTS PVT. LTD., BILASPUR,BILASPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2(1), BILASPUR, BILASPUR

In the result, appeal of the assessee in ITA No

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos. 59 & 60/Rpr/2023 "नधा"रण वष" / Assessment Years : 2018-19 Bundelas Securities & Consultants Pvt. Ltd. L-38, Yadunandan Nagar, Tifra, Bilaspur (C.G.)-495 223 Pan : Aaccb6831H .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax, Circle-2(1), Bilaspur (C.G.) ……""यथ" / Respondent

condone the delay involved in filing of the present appeals by the assessee appellant. 9. Apropos the disallowance of the assessee’s claim for deduction of the delayed deposit of the employee’s share of contribution of Rs.1,44,91,662/- towards, viz. (i). ESI: Rs.17,35,445/-; and (ii). PF: Rs.1,27,56,216/- (wrongly mentioned by the assessee

SARTHAK ISPAT PVT. LTD., RAIPUR,RAIPUR vs. ACIT, CENTRAL CIRCLE-2, RAIPUR, RAIPUR

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / It(Ss)A No. 14 & Ita Nos. 513, 514, 515, 516 & 517/Rpr/2024 (िनधा"रण वष" Assessment Year: 2017-18, 2014-15, 2015-16, 2016-17, 2018-19 & 2019-20)

condonation of delay. 6. It is noticed that there are the common, interconnected and identical issues involved in the captioned appeals arising from the orders of Ld. AO passed on an even date, having common findings. The orders passed by Ld. AO u/s 153A are assailed by the assessee before the Ld. CIT(A), which are decided by the First

SARTHAK ISPAT PVT. LTD., RAIPUR,RAIPUR vs. ACIT, CENTRAL CIRCLE-2, RAIPUR, RAIPUR

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / It(Ss)A No. 14 & Ita Nos. 513, 514, 515, 516 & 517/Rpr/2024 (िनधा"रण वष" Assessment Year: 2017-18, 2014-15, 2015-16, 2016-17, 2018-19 & 2019-20)

condonation of delay. 6. It is noticed that there are the common, interconnected and identical issues involved in the captioned appeals arising from the orders of Ld. AO passed on an even date, having common findings. The orders passed by Ld. AO u/s 153A are assailed by the assessee before the Ld. CIT(A), which are decided by the First

SARTHAK ISPAT PVT. LTD., RAIPUR,RAIPUR vs. ACIT, CENTRAL CIRCLE-2, RAIPUR, RAIPUR

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / It(Ss)A No. 14 & Ita Nos. 513, 514, 515, 516 & 517/Rpr/2024 (िनधा"रण वष" Assessment Year: 2017-18, 2014-15, 2015-16, 2016-17, 2018-19 & 2019-20)

condonation of delay. 6. It is noticed that there are the common, interconnected and identical issues involved in the captioned appeals arising from the orders of Ld. AO passed on an even date, having common findings. The orders passed by Ld. AO u/s 153A are assailed by the assessee before the Ld. CIT(A), which are decided by the First

SARTHAK ISPAT PVT. LTD., RAIPUR,RAIPUR vs. ACIT, CENTRAL CIRCLE-2, RAIPUR, RAIPUR

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / It(Ss)A No. 14 & Ita Nos. 513, 514, 515, 516 & 517/Rpr/2024 (िनधा"रण वष" Assessment Year: 2017-18, 2014-15, 2015-16, 2016-17, 2018-19 & 2019-20)

condonation of delay. 6. It is noticed that there are the common, interconnected and identical issues involved in the captioned appeals arising from the orders of Ld. AO passed on an even date, having common findings. The orders passed by Ld. AO u/s 153A are assailed by the assessee before the Ld. CIT(A), which are decided by the First

SARTHAK ISPAT PVT. LTD., RAIPUR,RAIPUR vs. ACIT, CENTRAL CIRCLE-2, RAIPUR, RAIPUR

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / It(Ss)A No. 14 & Ita Nos. 513, 514, 515, 516 & 517/Rpr/2024 (िनधा"रण वष" Assessment Year: 2017-18, 2014-15, 2015-16, 2016-17, 2018-19 & 2019-20)

condonation of delay. 6. It is noticed that there are the common, interconnected and identical issues involved in the captioned appeals arising from the orders of Ld. AO passed on an even date, having common findings. The orders passed by Ld. AO u/s 153A are assailed by the assessee before the Ld. CIT(A), which are decided by the First

SATPAL SINGH SANDHU,RAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1), RAIPUR, RAIPUR

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

Bench: Shri Ravish Soodआयकर अपील सं./ Ita No. 04/Rpr/2023 "नधा"रण वष" / Assessment Year : 2019-20 Satpal Singh Sandhu 151/2, Ward -1, Sandhu Bhavan, Guru Govind Singh Marg, Heerapur, Raipur (C.G.)-492 001 Pan : Cseps7315E .......अपीलाथ" / Appellant बनाम / V/S. The Deputy Commissioner Of Income Tax, Circle-1(1), Raipur (C.G.). ……""यथ" / Respondent

condoning the delay of 41 days involved in filing of the present appeal. 3. Succinctly stated, the assessee who is a labour contractor had e-filed his return of income for A.Y.2019-20 on 05.11.2019, declaring an income of Rs.24,12,846/-. The return of income filed by the assessee was processed u/s.143(1) of the Act, wherein after making

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)

78,96,250/- by making an addition on account of unexplained money u/s 69A, as the cash deposits made by the assessee (HUF) in its bank account maintained with the Union Bank Of India, Samta Colony Branch, Raipur could not be explained by the assessee. It is observed by the AO that, the assessee has failed to furnish 3 Sunil

ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTION), RAIPUR vs. MAHARSHI MAHESH YOGI VEDIC VISHWAVIDYALAYA, JABALPUR

In the result, appeals of the revenue are partly allowed for statistical purposes and cross objections of the assessee are dismissed

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं./Ita Nos.139 To 142/Rpr/2019 (Assessment Years: 2009-2010 To 2012-2013) Acit (Exemption), Raipur Vs Maharshi Mahesh Yogi Vedic Vishwavidyalaya, University Building, Lamti, Vijay Nagar, Jabalpur(M.P.) Pan No. :Aaajm 1070 C (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) & Cross Objection Nos.09 To 12/Rpr/2019 (Arising Out Of Ita Nos.139 To 142/Rpr/2019) (Assessment Year :2009-2010 To 2012-2013) Maharshi Mahesh Yogi Vedic Vs Acit (Exemption), Raipur Vishwavidyalaya, University Building, Lamti, Vijay Nagar, Jabalpur(M.P.) Pan No. :Aaajm 1070 C (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) : Shri Arun Grover & Asheesh Ternain, Cas नििााररती की ओर से /Assessee By राजस्व की ओर से /Revenue By : Smt. Ila M. Parmar, Cit-Dr सुनिाई की तारीख / Date Of Hearing : 12/04/2023 घोषणा की तारीख/Date Of Pronouncement : 20/04/2023 आदेश / O R D E R Per Arun Khodpia, Am :

78-89 of P.B. 6. 29.03.2019 That against the That Ld. Assessment Order dt. CIT(A)-1, 28.12.2018 assessee filed JabalpurAp First Appeal on 10.01.2019 peliate Order is before the Ld. CIT on record in the (Appeals)-1, Jabalpur which present has been adjudicated in department al favour of the assessee vide appeal and That thus

ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTION), RAIPUR vs. MAHARSHI MAHESH YOGI VEDIC VISHWAVIDYALAYA, JABALPUR

In the result, appeals of the revenue are partly allowed for statistical purposes and cross objections of the assessee are dismissed

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं./Ita Nos.139 To 142/Rpr/2019 (Assessment Years: 2009-2010 To 2012-2013) Acit (Exemption), Raipur Vs Maharshi Mahesh Yogi Vedic Vishwavidyalaya, University Building, Lamti, Vijay Nagar, Jabalpur(M.P.) Pan No. :Aaajm 1070 C (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) & Cross Objection Nos.09 To 12/Rpr/2019 (Arising Out Of Ita Nos.139 To 142/Rpr/2019) (Assessment Year :2009-2010 To 2012-2013) Maharshi Mahesh Yogi Vedic Vs Acit (Exemption), Raipur Vishwavidyalaya, University Building, Lamti, Vijay Nagar, Jabalpur(M.P.) Pan No. :Aaajm 1070 C (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) : Shri Arun Grover & Asheesh Ternain, Cas नििााररती की ओर से /Assessee By राजस्व की ओर से /Revenue By : Smt. Ila M. Parmar, Cit-Dr सुनिाई की तारीख / Date Of Hearing : 12/04/2023 घोषणा की तारीख/Date Of Pronouncement : 20/04/2023 आदेश / O R D E R Per Arun Khodpia, Am :

78-89 of P.B. 6. 29.03.2019 That against the That Ld. Assessment Order dt. CIT(A)-1, 28.12.2018 assessee filed JabalpurAp First Appeal on 10.01.2019 peliate Order is before the Ld. CIT on record in the (Appeals)-1, Jabalpur which present has been adjudicated in department al favour of the assessee vide appeal and That thus

ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTION), RAIPUR vs. MAHARSHI MAHESH YOGI VEDIC VISHWAVIDYALAYA, JABALPUR

In the result, appeals of the revenue are partly allowed for statistical purposes and cross objections of the assessee are dismissed

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं./Ita Nos.139 To 142/Rpr/2019 (Assessment Years: 2009-2010 To 2012-2013) Acit (Exemption), Raipur Vs Maharshi Mahesh Yogi Vedic Vishwavidyalaya, University Building, Lamti, Vijay Nagar, Jabalpur(M.P.) Pan No. :Aaajm 1070 C (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) & Cross Objection Nos.09 To 12/Rpr/2019 (Arising Out Of Ita Nos.139 To 142/Rpr/2019) (Assessment Year :2009-2010 To 2012-2013) Maharshi Mahesh Yogi Vedic Vs Acit (Exemption), Raipur Vishwavidyalaya, University Building, Lamti, Vijay Nagar, Jabalpur(M.P.) Pan No. :Aaajm 1070 C (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) : Shri Arun Grover & Asheesh Ternain, Cas नििााररती की ओर से /Assessee By राजस्व की ओर से /Revenue By : Smt. Ila M. Parmar, Cit-Dr सुनिाई की तारीख / Date Of Hearing : 12/04/2023 घोषणा की तारीख/Date Of Pronouncement : 20/04/2023 आदेश / O R D E R Per Arun Khodpia, Am :

78-89 of P.B. 6. 29.03.2019 That against the That Ld. Assessment Order dt. CIT(A)-1, 28.12.2018 assessee filed JabalpurAp First Appeal on 10.01.2019 peliate Order is before the Ld. CIT on record in the (Appeals)-1, Jabalpur which present has been adjudicated in department al favour of the assessee vide appeal and That thus

ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTION), RAIPUR vs. MAHARSHI MAHESH YOGI VEDIC VISHWAVIDYALAYA, JABALPUR

In the result, appeals of the revenue are partly allowed for statistical purposes and cross objections of the assessee are dismissed

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं./Ita Nos.139 To 142/Rpr/2019 (Assessment Years: 2009-2010 To 2012-2013) Acit (Exemption), Raipur Vs Maharshi Mahesh Yogi Vedic Vishwavidyalaya, University Building, Lamti, Vijay Nagar, Jabalpur(M.P.) Pan No. :Aaajm 1070 C (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) & Cross Objection Nos.09 To 12/Rpr/2019 (Arising Out Of Ita Nos.139 To 142/Rpr/2019) (Assessment Year :2009-2010 To 2012-2013) Maharshi Mahesh Yogi Vedic Vs Acit (Exemption), Raipur Vishwavidyalaya, University Building, Lamti, Vijay Nagar, Jabalpur(M.P.) Pan No. :Aaajm 1070 C (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) : Shri Arun Grover & Asheesh Ternain, Cas नििााररती की ओर से /Assessee By राजस्व की ओर से /Revenue By : Smt. Ila M. Parmar, Cit-Dr सुनिाई की तारीख / Date Of Hearing : 12/04/2023 घोषणा की तारीख/Date Of Pronouncement : 20/04/2023 आदेश / O R D E R Per Arun Khodpia, Am :

78-89 of P.B. 6. 29.03.2019 That against the That Ld. Assessment Order dt. CIT(A)-1, 28.12.2018 assessee filed JabalpurAp First Appeal on 10.01.2019 peliate Order is before the Ld. CIT on record in the (Appeals)-1, Jabalpur which present has been adjudicated in department al favour of the assessee vide appeal and That thus

SHANTI PARBOILING INDUSTRIES,RAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2(1), RAIPUR

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

Bench: Shri Ravish Sood & Shri G D Padmahshaliआयकर अपील सं. / Ita No.99/Rpr/2021 "नधा"रण वष" / Assessment Year : 2016-17

section 145(3) of the I.T. Act and in rejecting the books of Accounts of the appellant on the basis of statement recorded by Jt. CIT, Range -1 during a survey operation u/s.133A in the case of third /unrelated/unconnected persons and by using such statements behind the back of the Appellant, without giving any opportunity of rebutting and cross-examining

SHRI NARBARDA PARSAD GUPTA,SURAJPUR vs. INCOME TAX OFFICER, WARD - 2, SARGUJA

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

Bench: Shri Ravish Soodआयकर अपील सं./ Ita No.205/Rpr/2022 "नधा"रण वष" / Assessment Year : 2015-16 Narbarda Prasad Gupta, S/O. Hari Prasad Gupta, Vill. Darripara, P.O-Bhaiyathan, Surajpur-497 231 (C.G.) Pan : Aujpg0494R .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-2, Ambikapur, Dist. Sarguja. ……""यथ" / Respondent

delay of 63 days in filing of the same, I am of the considered view that the same merits to be condoned. 5. Succinctly stated, the A.O. on the basis of information received by him that the assessee during the year had though made a cash deposit of Rs.10,70,000/- in his savings bank account with State Bank

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)

78,142/- as Repair and Maintenance. This disallowance has been made for the reason that some of the vouchers are cash vouchers and are self-drawn and vouchers are not properly maintained. The appellant is contending that the AO have not pointed out any specific defect in any of bills and vouchers and has disallowed the expenses on general observation

ARIHANT JEWELLERS PVT. LTD.,BHILAI vs. PR. CIT-1, RAIPUR

Bench: Shri Ravish Sood & Shri Jamlappa D. Battullआयकर अपील सं. / Ita No. 61/Rpr/2021 धििाारण वर्ा / Assessment Year : 2011-2012 Arihant Jewellers Private Limited 2/6, Akash Ganga, Supela, Bhilai (C.G.) .......अपीलार्थी / Appellant Pan : Aaica 6953 H

delay requiring no condonation, the appeal is allowed and proceeded with. ITAT-Raipur Page 2 of 11 AY – 2011-2012 5. The factual matrix of the case as manifested from the case records briefly are; 5.1 The appellant assessee is a closely held resident company incorporated under the provisions of Companies Act, 1956 [for short “COA”] on 15/07/2010 and engaged

VIJAY TRANSMISSION PVT. LTD.,RAIPU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1), RAIPUR

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

Bench: Shri Ravish Sood & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No. 37/Rpr/2021 "नधा"रण वष" / Assessment Year : 2012-13 Vijay Transmission Pvt. Ltd. Plot No.121/3, 8, 12, 13, Village Kanhera, Urla Acholi Marg, Post-Urla, Raipur (C.G.) Pan : Aaccv4467B .......अपीलाथ" / Appellant बनाम / V/S.

condonation of delay by the assessee applicant. After hearing the parties, we are satisfied with the reasons leading to the impugned delay, and considering 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, thereafter had from time to time been modified by the Hon’ble Apex Court