RAJU JHANGHEL, RAIPUR,RAIPUR vs. INCOME TAX OFFICER-1(2), RAIPUR, RAIPUR

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

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Avdhesh Kumar Mishra, Am आयकर अपील सं. / Ita No: 445 & 446/Rpr/2025 (िनधा"रण वष" Assessment Years: 2014-15 & 2015-16) Raju Janghel, C/E Beside Trivenia Vs Income Tax Officer-1(2), Office Of Houshal Pan Thela, Gudhiyari, Ito-1(2), Cr Building, Civil Lines, Raipur, Chhattisgarh, 492001. Raipur, Chhattisgarh, 492001 Pan: Agrpj0572D (अपीलाथ"/Appellant) (""थ" / Respondent) : िनधा"रती की ओर से / Assessee By : Shri Sunil Kumar Agrawal, Ca राज" की ओर से / Revenue By : Shri Yogesh Kumar Sharma, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 03.02.2026 घोषणा की तारीख / Date Of : 05.02.2026 Pronouncement आदेश / O R D E R Per Avdhesh Kumar Mishra, Am: Common Facts & Similar Grounds Arise In The Above Captioned Appeals Of The Assessee; Therefore, These Appeals Were Heard Together & Are Being Disposed Off By This Common Order.

section 148 of the Act. The reason for re-opening of these cases were that the appellant assessee had taken accommodation entries aggregating to Rs.16,54,79,650/- and Rs.31,64,15,869/- in AYs 2014-15 and 2015-16 respectively. Consequential, assessments were completed by taxing the above mentioned accommodation entries, which resulted assessments at Rs.16,56,91

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

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

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

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

91,000/- others 6. Other welfare expenses- Rs. 1,57,70,000/- Rs. 1,57,70,000/- LPG 7. Social Overheads-Power & Rs. 33,09,02,500/- Rs.33,09,02,500/- Fuel 8. Other contractual works Rs. 74,10,500/- Rs. 74,10,500/- 9. Contractual expenses- Rs.50,81,29,514/- Rs.25,40,64,757/- Rs.25,40,64,757/- payment

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

91,000/- others 6. Other welfare expenses- Rs. 1,57,70,000/- Rs. 1,57,70,000/- LPG 7. Social Overheads-Power & Rs. 33,09,02,500/- Rs.33,09,02,500/- Fuel 8. Other contractual works Rs. 74,10,500/- Rs. 74,10,500/- 9. Contractual expenses- Rs.50,81,29,514/- Rs.25,40,64,757/- Rs.25,40,64,757/- payment

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

91,000/- others 6. Other welfare expenses- Rs. 1,57,70,000/- Rs. 1,57,70,000/- LPG 7. Social Overheads-Power & Rs. 33,09,02,500/- Rs.33,09,02,500/- Fuel 8. Other contractual works Rs. 74,10,500/- Rs. 74,10,500/- 9. Contractual expenses- Rs.50,81,29,514/- Rs.25,40,64,757/- Rs.25,40,64,757/- payment

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

91,000/- others 6. Other welfare expenses- Rs. 1,57,70,000/- Rs. 1,57,70,000/- LPG 7. Social Overheads-Power & Rs. 33,09,02,500/- Rs.33,09,02,500/- Fuel 8. Other contractual works Rs. 74,10,500/- Rs. 74,10,500/- 9. Contractual expenses- Rs.50,81,29,514/- Rs.25,40,64,757/- Rs.25,40,64,757/- payment

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

91,000/- others 6. Other welfare expenses- Rs. 1,57,70,000/- Rs. 1,57,70,000/- LPG 7. Social Overheads-Power & Rs. 33,09,02,500/- Rs.33,09,02,500/- Fuel 8. Other contractual works Rs. 74,10,500/- Rs. 74,10,500/- 9. Contractual expenses- Rs.50,81,29,514/- Rs.25,40,64,757/- Rs.25,40,64,757/- payment

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

91,000/- others 6. Other welfare expenses- Rs. 1,57,70,000/- Rs. 1,57,70,000/- LPG 7. Social Overheads-Power & Rs. 33,09,02,500/- Rs.33,09,02,500/- Fuel 8. Other contractual works Rs. 74,10,500/- Rs. 74,10,500/- 9. Contractual expenses- Rs.50,81,29,514/- Rs.25,40,64,757/- Rs.25,40,64,757/- payment

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

91,000/- others 6. Other welfare expenses- Rs. 1,57,70,000/- Rs. 1,57,70,000/- LPG 7. Social Overheads-Power & Rs. 33,09,02,500/- Rs.33,09,02,500/- Fuel 8. Other contractual works Rs. 74,10,500/- Rs. 74,10,500/- 9. Contractual expenses- Rs.50,81,29,514/- Rs.25,40,64,757/- Rs.25,40,64,757/- payment

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

91,000/- others 6. Other welfare expenses- Rs. 1,57,70,000/- Rs. 1,57,70,000/- LPG 7. Social Overheads-Power & Rs. 33,09,02,500/- Rs.33,09,02,500/- Fuel 8. Other contractual works Rs. 74,10,500/- Rs. 74,10,500/- 9. Contractual expenses- Rs.50,81,29,514/- Rs.25,40,64,757/- Rs.25,40,64,757/- payment

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

91,000/- others 6. Other welfare expenses- Rs. 1,57,70,000/- Rs. 1,57,70,000/- LPG 7. Social Overheads-Power & Rs. 33,09,02,500/- Rs.33,09,02,500/- Fuel 8. Other contractual works Rs. 74,10,500/- Rs. 74,10,500/- 9. Contractual expenses- Rs.50,81,29,514/- Rs.25,40,64,757/- Rs.25,40,64,757/- payment

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

91,000/- others 6. Other welfare expenses- Rs. 1,57,70,000/- Rs. 1,57,70,000/- LPG 7. Social Overheads-Power & Rs. 33,09,02,500/- Rs.33,09,02,500/- Fuel 8. Other contractual works Rs. 74,10,500/- Rs. 74,10,500/- 9. Contractual expenses- Rs.50,81,29,514/- Rs.25,40,64,757/- Rs.25,40,64,757/- payment

KUSHAL PRASAD SAHU, BILASPUR,BILASPUR vs. ACIT, CIRCLE1(1), BILASPUR, BILASPUR

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 14 & 15/Rpr/2025 ("नधा"रण वष" Assessment Year: 2012-13)

Condonation of delay. He also filed order against which appeal has been preferred. Prayed that there was no defect in appeal filed. Order of CIT(A) is unjustified, the appeal kindly be admitted & be decided. 2. That under the facts & the law, the Ld. CIT (A), NFAC, Delhi further e1Ted in confirming the Penalty levied by the learned

KUSHAL PRASAD SAHU, BILASPUR,BILASPUR vs. ACIT, CIRCLE1(1), BILASPUR, BILASPUR

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 14 & 15/Rpr/2025 ("नधा"रण वष" Assessment Year: 2012-13)

Condonation of delay. He also filed order against which appeal has been preferred. Prayed that there was no defect in appeal filed. Order of CIT(A) is unjustified, the appeal kindly be admitted & be decided. 2. That under the facts & the law, the Ld. CIT (A), NFAC, Delhi further e1Ted in confirming the Penalty levied by the learned