CHHATTISGARH STATE POWER GENERATION CO. LTD.,RAIPUR vs. DY. COMMISSIONER OF INCOME TAX-1(1), RAIPUR

In the result, the appeal of the assessee in ITA No

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No.16/Rpr/2017 "नधा"रण वष" / Assessment Year : 2009-10 Chhattisgarh State Power Generation Company Ltd. O/O. Executive Director-Finance Ground Floor, Vidyut Seva Bhawan, Daganiya, Raipur-492 001 (C.G.) Pan : Aadcc5772F .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax, Circle-1(2), Raipur (C.G.) ……""यथ" / Respondent आयकर अपील सं. / Ita No.24/Rpr/2022 "नधा"रण वष" / Assessment Year : 2018-19 Chhattisgarh State Power Generation Company Ltd. Ground Floor, Vidyut Seva Bhawan, Daganiya, Raipur-492 001 (C.G.) Pan : Aadcc5772F .......अपीलाथ" / Appellant बनाम / V/S.

11. Considering the aforesaid factual position, it was further observed by the Tribunal that the deeming section created by virtue of “Explanation 4” to Section 2(19AA) treating the reorganization of State bodies as a demerger cannot be extended to Section 43(6) of the Act so as to calculate the WDV of the successor companies as per “Explanation

THE CHHATTISGARH STATE POWER GENERATION COMPANY LIMITED, RAIPUR,RAIPUR (CG) vs. THE ASSTT. COMMISSIONER OF INCOME TAX 1(2),RAIPUR, RAIPUR (CG)

In the result, the appeal of the assessee in ITA No

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No.16/Rpr/2017 "नधा"रण वष" / Assessment Year : 2009-10 Chhattisgarh State Power Generation Company Ltd. O/O. Executive Director-Finance Ground Floor, Vidyut Seva Bhawan, Daganiya, Raipur-492 001 (C.G.) Pan : Aadcc5772F .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax, Circle-1(2), Raipur (C.G.) ……""यथ" / Respondent आयकर अपील सं. / Ita No.24/Rpr/2022 "नधा"रण वष" / Assessment Year : 2018-19 Chhattisgarh State Power Generation Company Ltd. Ground Floor, Vidyut Seva Bhawan, Daganiya, Raipur-492 001 (C.G.) Pan : Aadcc5772F .......अपीलाथ" / Appellant बनाम / V/S.

11. Considering the aforesaid factual position, it was further observed by the Tribunal that the deeming section created by virtue of “Explanation 4” to Section 2(19AA) treating the reorganization of State bodies as a demerger cannot be extended to Section 43(6) of the Act so as to calculate the WDV of the successor companies as per “Explanation

BEC PROJECTS LTD., ,BHILAI vs. DEPUTY COMMISSIONER OF INCOME TAX-1(1), BHILAI, BHILAI

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

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 06/Rpr/2023 "नधा"रण वष" / Assessment Year : 2014-15 Bec Projects Limited 4/5, Industrial Estate, Bhilai (C.G.)-490 020 Pan : Aaacb9275H .......अपीलाथ" / Appellant बनाम / V/S. The Deputy Commissioner Of Income Tax-1(1), Bhilai (C.G.) ……""यथ" / Respondent

depreciation). Each of these deductions, has its contours, depending upon the expressions used, and the conditions that are to be met. It is therefore necessary to bear in mind that specific enumeration of deductions, dependent upon fulfilment of particular conditions, would qualify as allowable deductions: failure by the assessee to comply with those conditions, would render the claim vulnerable

ASSISTANT COMMISSIONER OF INCOME TAX (CENTRAL CIRCLE)-1, RAIPUR vs. M/S. CHHATTISGARH STEEL & POWER LIMITED, RAIPUR

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

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं./ Ita No. 96/Rpr/2021 "नधा"रण वष" / Assessment Year : 2011-12

depreciation reduced to the extent for the last year A.Y.2010-11 5. Aggrieved the assessee company carried the matter in appeal before the CIT(Appeals) who partly allowed the same in so far the aforesaid additions/disallowances were concerned. 4 ACIT, CC-1, Raipur (C.G.) Vs. M/s. Chhattisgarh Steel & Power Limited 6. The revenue being aggrieved with the order

SUCHEENNDRA BABU SUKUMARAN,RAIGARH vs. ASSISTANT DIRECTOR OF INCOME TAX, CPC, BANGALORE

Bench: Shri Ravish Sood & Shri Arun Khodpia

11 ITA No.67/RPR/2019 & 38 Others. Assessee by : Shri Sunil Kumar Agrawal, CA Revenue by : Shri V.K Singh, CIT-DR Sl. ITA No. Name of Appellant Name of Asst. Respondent No. Year 39. 194/RPR/2019 M/s. Vicon The ACIT, Circle- 2015-16 Motorcycle and 4(1), Raipur (C.G.) Scooter India Pvt. Ltd. Dutta Complex, G.E. Road, Opposite Anupam Garden, Raipur

SUCHEENDRA BABU SUKUMARAN,RAIGARH vs. DY. COMMISSIONER OF INCOME TAX, CPC, BANGALORE

Bench: Shri Ravish Sood & Shri Arun Khodpia

11 ITA No.67/RPR/2019 & 38 Others. Assessee by : Shri Sunil Kumar Agrawal, CA Revenue by : Shri V.K Singh, CIT-DR Sl. ITA No. Name of Appellant Name of Asst. Respondent No. Year 39. 194/RPR/2019 M/s. Vicon The ACIT, Circle- 2015-16 Motorcycle and 4(1), Raipur (C.G.) Scooter India Pvt. Ltd. Dutta Complex, G.E. Road, Opposite Anupam Garden, Raipur

M/S ALANKAR STEELS PVT. LTD.,RAIPUR vs. ASSISTANT DIRECTOR OF INCOME TAX, CPC,, BEGALURU

Bench: Shri Ravish Sood & Shri Arun Khodpia

11 ITA No.67/RPR/2019 & 38 Others. Assessee by : Shri Sunil Kumar Agrawal, CA Revenue by : Shri V.K Singh, CIT-DR Sl. ITA No. Name of Appellant Name of Asst. Respondent No. Year 39. 194/RPR/2019 M/s. Vicon The ACIT, Circle- 2015-16 Motorcycle and 4(1), Raipur (C.G.) Scooter India Pvt. Ltd. Dutta Complex, G.E. Road, Opposite Anupam Garden, Raipur

SANKALP REALITIES,RAIPUR vs. DY. COMMISSIONER OF INCOME TAX (CPC), BANGALORE

Bench: Shri Ravish Sood & Shri Arun Khodpia

11 ITA No.67/RPR/2019 & 38 Others. Assessee by : Shri Sunil Kumar Agrawal, CA Revenue by : Shri V.K Singh, CIT-DR Sl. ITA No. Name of Appellant Name of Asst. Respondent No. Year 39. 194/RPR/2019 M/s. Vicon The ACIT, Circle- 2015-16 Motorcycle and 4(1), Raipur (C.G.) Scooter India Pvt. Ltd. Dutta Complex, G.E. Road, Opposite Anupam Garden, Raipur

SHRI SHRI RANVEER SINGH VIDHURI,RAIPUR vs. THE DY. COMMISSIONER OF INCOME TAX,-2(1), RAIPUR (CG)

Bench: Shri Ravish Sood & Shri Arun Khodpia

11 ITA No.67/RPR/2019 & 38 Others. Assessee by : Shri Sunil Kumar Agrawal, CA Revenue by : Shri V.K Singh, CIT-DR Sl. ITA No. Name of Appellant Name of Asst. Respondent No. Year 39. 194/RPR/2019 M/s. Vicon The ACIT, Circle- 2015-16 Motorcycle and 4(1), Raipur (C.G.) Scooter India Pvt. Ltd. Dutta Complex, G.E. Road, Opposite Anupam Garden, Raipur

SUDERSAN SUKUMARAN,RAIGARH vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1), BILASPUR

Bench: Shri Ravish Sood & Shri Arun Khodpia

11 ITA No.67/RPR/2019 & 38 Others. Assessee by : Shri Sunil Kumar Agrawal, CA Revenue by : Shri V.K Singh, CIT-DR Sl. ITA No. Name of Appellant Name of Asst. Respondent No. Year 39. 194/RPR/2019 M/s. Vicon The ACIT, Circle- 2015-16 Motorcycle and 4(1), Raipur (C.G.) Scooter India Pvt. Ltd. Dutta Complex, G.E. Road, Opposite Anupam Garden, Raipur

J P ASSOCIATES,KORBA vs. AD. COMMISSIONER OF INCOME TAX (CPC), BANGALORE

Bench: Shri Ravish Sood & Shri Arun Khodpia

11 ITA No.67/RPR/2019 & 38 Others. Assessee by : Shri Sunil Kumar Agrawal, CA Revenue by : Shri V.K Singh, CIT-DR Sl. ITA No. Name of Appellant Name of Asst. Respondent No. Year 39. 194/RPR/2019 M/s. Vicon The ACIT, Circle- 2015-16 Motorcycle and 4(1), Raipur (C.G.) Scooter India Pvt. Ltd. Dutta Complex, G.E. Road, Opposite Anupam Garden, Raipur

SHRI RAM FINANCE CORPORATION PVT. LTD.,RAIPUR vs. DY. COMMISSIONER OF INCOME TAX, CPC, BANGALORE

Bench: Shri Ravish Sood & Shri Arun Khodpia

11 ITA No.67/RPR/2019 & 38 Others. Assessee by : Shri Sunil Kumar Agrawal, CA Revenue by : Shri V.K Singh, CIT-DR Sl. ITA No. Name of Appellant Name of Asst. Respondent No. Year 39. 194/RPR/2019 M/s. Vicon The ACIT, Circle- 2015-16 Motorcycle and 4(1), Raipur (C.G.) Scooter India Pvt. Ltd. Dutta Complex, G.E. Road, Opposite Anupam Garden, Raipur

J B CONSTRUCTION COMPANY,BILASPUR vs. ASSISTANT DIRECTOR OF INCOME TAX, CPC, BANGALORE

Bench: Shri Ravish Sood & Shri Arun Khodpia

11 ITA No.67/RPR/2019 & 38 Others. Assessee by : Shri Sunil Kumar Agrawal, CA Revenue by : Shri V.K Singh, CIT-DR Sl. ITA No. Name of Appellant Name of Asst. Respondent No. Year 39. 194/RPR/2019 M/s. Vicon The ACIT, Circle- 2015-16 Motorcycle and 4(1), Raipur (C.G.) Scooter India Pvt. Ltd. Dutta Complex, G.E. Road, Opposite Anupam Garden, Raipur

NANESH PROJECTS,RAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CPC, BANGALORE

Bench: Shri Ravish Sood & Shri Arun Khodpia

11 ITA No.67/RPR/2019 & 38 Others. Assessee by : Shri Sunil Kumar Agrawal, CA Revenue by : Shri V.K Singh, CIT-DR Sl. ITA No. Name of Appellant Name of Asst. Respondent No. Year 39. 194/RPR/2019 M/s. Vicon The ACIT, Circle- 2015-16 Motorcycle and 4(1), Raipur (C.G.) Scooter India Pvt. Ltd. Dutta Complex, G.E. Road, Opposite Anupam Garden, Raipur

SUDERSAN SUKUMARAN,RAIGARH vs. ASSISTANT DIRECTOR OF INCOME TAX, CPC, BANGALORE

Bench: Shri Ravish Sood & Shri Arun Khodpia

11 ITA No.67/RPR/2019 & 38 Others. Assessee by : Shri Sunil Kumar Agrawal, CA Revenue by : Shri V.K Singh, CIT-DR Sl. ITA No. Name of Appellant Name of Asst. Respondent No. Year 39. 194/RPR/2019 M/s. Vicon The ACIT, Circle- 2015-16 Motorcycle and 4(1), Raipur (C.G.) Scooter India Pvt. Ltd. Dutta Complex, G.E. Road, Opposite Anupam Garden, Raipur

KUNJ BIHARI AGRAWAL,KORBA vs. ASST. DIRECTOR OF INCOME TAX, CPC, BILASPUR

Bench: Shri Ravish Sood & Shri Arun Khodpia

11 ITA No.67/RPR/2019 & 38 Others. Assessee by : Shri Sunil Kumar Agrawal, CA Revenue by : Shri V.K Singh, CIT-DR Sl. ITA No. Name of Appellant Name of Asst. Respondent No. Year 39. 194/RPR/2019 M/s. Vicon The ACIT, Circle- 2015-16 Motorcycle and 4(1), Raipur (C.G.) Scooter India Pvt. Ltd. Dutta Complex, G.E. Road, Opposite Anupam Garden, Raipur

SHRI RAM FINANCE CORPORATION PVT. LTD.,RAIPUR vs. DY. COMMISSIONER OF INCOME TAX, CPC, BANGALORE

Bench: Shri Ravish Sood & Shri Arun Khodpia

11 ITA No.67/RPR/2019 & 38 Others. Assessee by : Shri Sunil Kumar Agrawal, CA Revenue by : Shri V.K Singh, CIT-DR Sl. ITA No. Name of Appellant Name of Asst. Respondent No. Year 39. 194/RPR/2019 M/s. Vicon The ACIT, Circle- 2015-16 Motorcycle and 4(1), Raipur (C.G.) Scooter India Pvt. Ltd. Dutta Complex, G.E. Road, Opposite Anupam Garden, Raipur

M/S. NEELKANTHAM SYSTEMS PVT. LTD.,KORBA vs. DY. COMMISSIONER OF INCOME TAX, CIRCLE-1(1), BILASPUR

Bench: Shri Ravish Sood & Shri Arun Khodpia

11 ITA No.67/RPR/2019 & 38 Others. Assessee by : Shri Sunil Kumar Agrawal, CA Revenue by : Shri V.K Singh, CIT-DR Sl. ITA No. Name of Appellant Name of Asst. Respondent No. Year 39. 194/RPR/2019 M/s. Vicon The ACIT, Circle- 2015-16 Motorcycle and 4(1), Raipur (C.G.) Scooter India Pvt. Ltd. Dutta Complex, G.E. Road, Opposite Anupam Garden, Raipur