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

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)

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 Kumar

BIPUL PAUL, PANKHANJORE,KANKER vs. INCOME TAX OFFICER, WARD-KANKER, KANKER

Appeal of the assessee is partly allowed for statistical purposes, in terms of over aforesaid observations

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 504/Rpr/2024 (िनधा"रण वष" Assessment Year: 2017-18)

section 250 of the Income Tax Act, 1961 (in short “the Act”), dated 26.09.2024, for the Assessment Year 2017-18, which in turn arises from the order u/s 143(3) of the Act, dated 17.12.2019, passed by Income Tax Officer, Ward- Pakhanjore, (in short “Ld. AR”). 2 Bipul Paul Vs. ITO, Ward-Kanker 2. The grounds of appeal raised

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

96,390/- after, inter alia, making certain additions/disallowances which on appeal were partly vacated by the CIT(Appeals), as under: Sr. Particulars Before the A.O Relief allowed by Addition No. the CIT(Appeals) confirmed by the CIT(Appeals) 1. Interest capitalized for Rs. 1,56,77,767/- Rs. 1,56,77,767/- - development of projects 2. Guest House expenses

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

96,390/- after, inter alia, making certain additions/disallowances which on appeal were partly vacated by the CIT(Appeals), as under: Sr. Particulars Before the A.O Relief allowed by Addition No. the CIT(Appeals) confirmed by the CIT(Appeals) 1. Interest capitalized for Rs. 1,56,77,767/- Rs. 1,56,77,767/- - development of projects 2. Guest House expenses

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

96,390/- after, inter alia, making certain additions/disallowances which on appeal were partly vacated by the CIT(Appeals), as under: Sr. Particulars Before the A.O Relief allowed by Addition No. the CIT(Appeals) confirmed by the CIT(Appeals) 1. Interest capitalized for Rs. 1,56,77,767/- Rs. 1,56,77,767/- - development of projects 2. Guest House expenses

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

96,390/- after, inter alia, making certain additions/disallowances which on appeal were partly vacated by the CIT(Appeals), as under: Sr. Particulars Before the A.O Relief allowed by Addition No. the CIT(Appeals) confirmed by the CIT(Appeals) 1. Interest capitalized for Rs. 1,56,77,767/- Rs. 1,56,77,767/- - development of projects 2. Guest House expenses

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

96,390/- after, inter alia, making certain additions/disallowances which on appeal were partly vacated by the CIT(Appeals), as under: Sr. Particulars Before the A.O Relief allowed by Addition No. the CIT(Appeals) confirmed by the CIT(Appeals) 1. Interest capitalized for Rs. 1,56,77,767/- Rs. 1,56,77,767/- - development of projects 2. Guest House expenses

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

96,390/- after, inter alia, making certain additions/disallowances which on appeal were partly vacated by the CIT(Appeals), as under: Sr. Particulars Before the A.O Relief allowed by Addition No. the CIT(Appeals) confirmed by the CIT(Appeals) 1. Interest capitalized for Rs. 1,56,77,767/- Rs. 1,56,77,767/- - development of projects 2. Guest House expenses

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

96,390/- after, inter alia, making certain additions/disallowances which on appeal were partly vacated by the CIT(Appeals), as under: Sr. Particulars Before the A.O Relief allowed by Addition No. the CIT(Appeals) confirmed by the CIT(Appeals) 1. Interest capitalized for Rs. 1,56,77,767/- Rs. 1,56,77,767/- - development of projects 2. Guest House expenses

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

96,390/- after, inter alia, making certain additions/disallowances which on appeal were partly vacated by the CIT(Appeals), as under: Sr. Particulars Before the A.O Relief allowed by Addition No. the CIT(Appeals) confirmed by the CIT(Appeals) 1. Interest capitalized for Rs. 1,56,77,767/- Rs. 1,56,77,767/- - development of projects 2. Guest House expenses

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

96,390/- after, inter alia, making certain additions/disallowances which on appeal were partly vacated by the CIT(Appeals), as under: Sr. Particulars Before the A.O Relief allowed by Addition No. the CIT(Appeals) confirmed by the CIT(Appeals) 1. Interest capitalized for Rs. 1,56,77,767/- Rs. 1,56,77,767/- - development of projects 2. Guest House expenses

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

96,390/- after, inter alia, making certain additions/disallowances which on appeal were partly vacated by the CIT(Appeals), as under: Sr. Particulars Before the A.O Relief allowed by Addition No. the CIT(Appeals) confirmed by the CIT(Appeals) 1. Interest capitalized for Rs. 1,56,77,767/- Rs. 1,56,77,767/- - development of projects 2. Guest House expenses

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

A.C.STRIPS PRIVATE LIMITED,RAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2(1), RAIPUR

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

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 53/Rpr/2020 "नधा"रण वष" / Assessment Year : 2013-14 A.C Strips Pvt. Ltd. 20, New Cloth Market, Pandri, Raipur (C.G.) Pan : Aacca0568N .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax-3(1) Raipur (C.G.) ……""यथ" / Respondent

delay involved in filing of the present appeal and condone the same. 3. Succinctly stated, the assessee company which is engaged in the business of running a rolling mill had e-filed its return of income for the A.Y.2013-14 on 30.09.2013, declaring an income of Rs.49,10,790/-. Subsequently, the case of the assessee was selected for scrutiny assessment u/s.143

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

96,966 /- but proceeded in making assessment item wise which is unjustified. Loss be allowed. 4.That Under the facts & the law the Ld. CIT (Appeals), NFAC, Delhi further erred in not allowing deduction of income from interest from banking business u/s 80P(2)(a)(i) amounting to Rs. 85,288 confirming the Order of the Ld. AO Prayed that Appellant

SMT. PRABHA KHANDELWAL L/H OF LATE OMPRAKASH KHANDELWAL, BHILAI,DURG vs. INCOME TAX OFFICER-2(1), BHILAI, DURG

Bench: Shri Ravish Soodआयकर अपील सं./ Ita No. 55/Rpr/2023 "नधा"रण वष" / Assessment Year : 2010-11 Late Omprakash Khandelwal (Through Legal Heir:Smt.Prabha Khandelwal) B-107, Surya Residency, Opposite M.J. College Kohka Road, Bhilai(C.G.)-490023 Pan: Anspk3247N .......अपीलाथ" / Appellant बनाम / V/S.

delay involved in filing of the present appeal had occasioned for bonafide reasons and circumstances which were beyond the control of the legal heir of the assessee (since deceased), therefore, the same in all fairness merits to be condoned. 4. On the basis of AIR information that the assessee who had though made cash deposits