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.

depreciation as per prescribed rate on the capitalized figure. 17. We have given a thoughtful consideration to the aforesaid issue, and find that the primary issue that had weighed in the mind of the A.O while recharacterizing 2/3rd of the assessee’s claim for deduction of repair and maintenance expenditure as a capital expenditure was the fact that such approach

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.

depreciation as per prescribed rate on the capitalized figure. 17. We have given a thoughtful consideration to the aforesaid issue, and find that the primary issue that had weighed in the mind of the A.O while recharacterizing 2/3rd of the assessee’s claim for deduction of repair and maintenance expenditure as a capital expenditure was the fact that such approach

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

e) and clause (f) which is consequential in nature. It is also proposed to omit the second proviso to the said section. These amendments will take effect from 1st April, 2004 and will, accordingly, apply in relation to the assessment year 2004-2005 and subsequent years." 42. The rationale for introduction of Section 43B was explained by this court

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

22. 88/RPR/2021 Mohan Sukumaran The ADIT, CPC, 2018-19 Bangalore 01, Camel School, Raigarh Pan : AJFPS7530K Assessee by : Shri R.B Doshi, CA Revenue by : Shri V.K Singh, CIT-DR Sl. ITA No. Name of Appellant Name of Asst. Respondent No. Year 23-24 18/RPR/2022 Sudersan The ACIT, Cicle- 2018-19 1(1), Bilaspur (C.G.) Sukumaran, 239, 89/RPR/2021

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

22. 88/RPR/2021 Mohan Sukumaran The ADIT, CPC, 2018-19 Bangalore 01, Camel School, Raigarh Pan : AJFPS7530K Assessee by : Shri R.B Doshi, CA Revenue by : Shri V.K Singh, CIT-DR Sl. ITA No. Name of Appellant Name of Asst. Respondent No. Year 23-24 18/RPR/2022 Sudersan The ACIT, Cicle- 2018-19 1(1), Bilaspur (C.G.) Sukumaran, 239, 89/RPR/2021

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

22. 88/RPR/2021 Mohan Sukumaran The ADIT, CPC, 2018-19 Bangalore 01, Camel School, Raigarh Pan : AJFPS7530K Assessee by : Shri R.B Doshi, CA Revenue by : Shri V.K Singh, CIT-DR Sl. ITA No. Name of Appellant Name of Asst. Respondent No. Year 23-24 18/RPR/2022 Sudersan The ACIT, Cicle- 2018-19 1(1), Bilaspur (C.G.) Sukumaran, 239, 89/RPR/2021

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

22. 88/RPR/2021 Mohan Sukumaran The ADIT, CPC, 2018-19 Bangalore 01, Camel School, Raigarh Pan : AJFPS7530K Assessee by : Shri R.B Doshi, CA Revenue by : Shri V.K Singh, CIT-DR Sl. ITA No. Name of Appellant Name of Asst. Respondent No. Year 23-24 18/RPR/2022 Sudersan The ACIT, Cicle- 2018-19 1(1), Bilaspur (C.G.) Sukumaran, 239, 89/RPR/2021

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

22. 88/RPR/2021 Mohan Sukumaran The ADIT, CPC, 2018-19 Bangalore 01, Camel School, Raigarh Pan : AJFPS7530K Assessee by : Shri R.B Doshi, CA Revenue by : Shri V.K Singh, CIT-DR Sl. ITA No. Name of Appellant Name of Asst. Respondent No. Year 23-24 18/RPR/2022 Sudersan The ACIT, Cicle- 2018-19 1(1), Bilaspur (C.G.) Sukumaran, 239, 89/RPR/2021

KAILASH KHEMANI,RAIPUR vs. DY. COMMISSIONER OF INCOME TAX, CIRCLE-1(1), RAIPUR

Bench: Shri Ravish Sood & Shri Arun Khodpia

22. 88/RPR/2021 Mohan Sukumaran The ADIT, CPC, 2018-19 Bangalore 01, Camel School, Raigarh Pan : AJFPS7530K Assessee by : Shri R.B Doshi, CA Revenue by : Shri V.K Singh, CIT-DR Sl. ITA No. Name of Appellant Name of Asst. Respondent No. Year 23-24 18/RPR/2022 Sudersan The ACIT, Cicle- 2018-19 1(1), Bilaspur (C.G.) Sukumaran, 239, 89/RPR/2021

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

22. 88/RPR/2021 Mohan Sukumaran The ADIT, CPC, 2018-19 Bangalore 01, Camel School, Raigarh Pan : AJFPS7530K Assessee by : Shri R.B Doshi, CA Revenue by : Shri V.K Singh, CIT-DR Sl. ITA No. Name of Appellant Name of Asst. Respondent No. Year 23-24 18/RPR/2022 Sudersan The ACIT, Cicle- 2018-19 1(1), Bilaspur (C.G.) Sukumaran, 239, 89/RPR/2021

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

22. 88/RPR/2021 Mohan Sukumaran The ADIT, CPC, 2018-19 Bangalore 01, Camel School, Raigarh Pan : AJFPS7530K Assessee by : Shri R.B Doshi, CA Revenue by : Shri V.K Singh, CIT-DR Sl. ITA No. Name of Appellant Name of Asst. Respondent No. Year 23-24 18/RPR/2022 Sudersan The ACIT, Cicle- 2018-19 1(1), Bilaspur (C.G.) Sukumaran, 239, 89/RPR/2021

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

22. 88/RPR/2021 Mohan Sukumaran The ADIT, CPC, 2018-19 Bangalore 01, Camel School, Raigarh Pan : AJFPS7530K Assessee by : Shri R.B Doshi, CA Revenue by : Shri V.K Singh, CIT-DR Sl. ITA No. Name of Appellant Name of Asst. Respondent No. Year 23-24 18/RPR/2022 Sudersan The ACIT, Cicle- 2018-19 1(1), Bilaspur (C.G.) Sukumaran, 239, 89/RPR/2021

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

22. 88/RPR/2021 Mohan Sukumaran The ADIT, CPC, 2018-19 Bangalore 01, Camel School, Raigarh Pan : AJFPS7530K Assessee by : Shri R.B Doshi, CA Revenue by : Shri V.K Singh, CIT-DR Sl. ITA No. Name of Appellant Name of Asst. Respondent No. Year 23-24 18/RPR/2022 Sudersan The ACIT, Cicle- 2018-19 1(1), Bilaspur (C.G.) Sukumaran, 239, 89/RPR/2021

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

22. 88/RPR/2021 Mohan Sukumaran The ADIT, CPC, 2018-19 Bangalore 01, Camel School, Raigarh Pan : AJFPS7530K Assessee by : Shri R.B Doshi, CA Revenue by : Shri V.K Singh, CIT-DR Sl. ITA No. Name of Appellant Name of Asst. Respondent No. Year 23-24 18/RPR/2022 Sudersan The ACIT, Cicle- 2018-19 1(1), Bilaspur (C.G.) Sukumaran, 239, 89/RPR/2021

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

22. 88/RPR/2021 Mohan Sukumaran The ADIT, CPC, 2018-19 Bangalore 01, Camel School, Raigarh Pan : AJFPS7530K Assessee by : Shri R.B Doshi, CA Revenue by : Shri V.K Singh, CIT-DR Sl. ITA No. Name of Appellant Name of Asst. Respondent No. Year 23-24 18/RPR/2022 Sudersan The ACIT, Cicle- 2018-19 1(1), Bilaspur (C.G.) Sukumaran, 239, 89/RPR/2021

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

22. 88/RPR/2021 Mohan Sukumaran The ADIT, CPC, 2018-19 Bangalore 01, Camel School, Raigarh Pan : AJFPS7530K Assessee by : Shri R.B Doshi, CA Revenue by : Shri V.K Singh, CIT-DR Sl. ITA No. Name of Appellant Name of Asst. Respondent No. Year 23-24 18/RPR/2022 Sudersan The ACIT, Cicle- 2018-19 1(1), Bilaspur (C.G.) Sukumaran, 239, 89/RPR/2021

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

22. 88/RPR/2021 Mohan Sukumaran The ADIT, CPC, 2018-19 Bangalore 01, Camel School, Raigarh Pan : AJFPS7530K Assessee by : Shri R.B Doshi, CA Revenue by : Shri V.K Singh, CIT-DR Sl. ITA No. Name of Appellant Name of Asst. Respondent No. Year 23-24 18/RPR/2022 Sudersan The ACIT, Cicle- 2018-19 1(1), Bilaspur (C.G.) Sukumaran, 239, 89/RPR/2021