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.

35,52,568/- 3,49,72,224/- (b) 2/3rd of Expenditure 19,57,01,712/- 2,33,14,816/- (c) Less : Deprn. @7.5%/5% (-)1,46,77,628/- (-)11,65,741/- (d) Amount of addition 18,10,24,084/- 2,21,49,075/- Total Addition Rs.20,31,73,159/- Accordingly, on the basis of his aforesaid deliberations the A.O vide

CHHATTISGARH STATE POWER TRANSMISSION COMPANY LTD,RAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX-4(1), RAIPUR

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

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No.81/Rpr/2020 "नधा"रण वष" / Assessment Year : 2011-12 Chhattisgarh State Power Transmission Company Ltd. Executive Director (Fin.), Csptcl, Second Floor, Sldc Building, Cseb Office Campus, Danginiya Raipur-492 013 (C.G.) Pan : Aadcc5773E .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax, Circle-4(1), Raipur (C.G.) ……""यथ" / Respondent

section 32(1)(ii) of the Act. 10.09 In view of the above discussion, we set aside the order of CIT(A) and direct the Assessing Officer to allow depreciation to the assessee on the cost of acquisition of the assets as recorded by the assessee in accordance with the Scheme framed by the Government of Chhattisgarh. Thus, Ground

CHHATTISGARH STATE POWER TRANSMISSION COMPANY LIMITED,RAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-4(1), RAIPUR

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

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No.81/Rpr/2020 "नधा"रण वष" / Assessment Year : 2011-12 Chhattisgarh State Power Transmission Company Ltd. Executive Director (Fin.), Csptcl, Second Floor, Sldc Building, Cseb Office Campus, Danginiya Raipur-492 013 (C.G.) Pan : Aadcc5773E .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax, Circle-4(1), Raipur (C.G.) ……""यथ" / Respondent

section 32(1)(ii) of the Act. 10.09 In view of the above discussion, we set aside the order of CIT(A) and direct the Assessing Officer to allow depreciation to the assessee on the cost of acquisition of the assets as recorded by the assessee in accordance with the Scheme framed by the Government of Chhattisgarh. Thus, Ground

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

JOINT COMMISSIONER OF INCOME-TAX-RANGE-1,, BILASPUR vs. SOUTH EASTERN COALFIELDS LIMITED,, BILASPUR

The appeals of the assessee are partly allowed for statistical purposes and the appeal of the Revenue in ITA

Bench: Shri Anil Chaturvedi, Am & Shri Partha Sarathi Chaudhury,Jm Sl.

Section 32(1)(ii) with effect from the year 1998-99 which has been further amended w.e.f. Assessment Year 2003-04. In this view of the mater, we are inclined to hold that the assessee is entitled to depreciation as charged to the P & L account in accordance with its business exigencies. We direct accordingly.” 29. We have perused

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

The appeals of the assessee are partly allowed for statistical purposes and the appeal of the Revenue in ITA

Bench: Shri Anil Chaturvedi, Am & Shri Partha Sarathi Chaudhury,Jm Sl.

Section 32(1)(ii) with effect from the year 1998-99 which has been further amended w.e.f. Assessment Year 2003-04. In this view of the mater, we are inclined to hold that the assessee is entitled to depreciation as charged to the P & L account in accordance with its business exigencies. We direct accordingly.” 29. We have perused

S.S.FLEXI PACK PRIVATE LIMITED,RAIPUR vs. ACIT-CIRCLE-1(1), RAIPUR

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No.97/Rpr/2021 "नधा"रण वष" / Assessment Year : 2018-19 S.S. Flexi Pack Private Limited Near Barkha Hotel, Station Road, Raipur (C.G.)-492 001 Pan: Aahcs3562K .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax, Circle-1(1), Raipur (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

M/S. RAJ PIPES,RAJNANDGAON vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE- 1(1), RAIPUR

Bench: Shri Ravish Sood

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)-I, RAIPUR vs. MESERS CHHATTISGARH STEEL & POWER LIMITED, RAIPUR

In the result, appeal of the revenue in ITA No

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं./Ita Nos.91 & 92/Rpr/2020 "नधा"रण वष" / Assessment Years : 2012-13 & 2013-14 The Assistant Commissioner Of Income Tax, Central Circle-1, Raipur (C.G.) .......अपीलाथ" / Appellant बनाम / V/S. M/S. Chhattisgarh Steel & Power Limited. 142, Sahid Smarak, G.E Road, Raipur (C.G.) Pan : Aaccc7479G ……""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)-I, RAIPUR vs. MESERS CHHATTISGARH STEEL & POWER LIMITED, RAIPUR

In the result, appeal of the revenue in ITA No

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं./Ita Nos.91 & 92/Rpr/2020 "नधा"रण वष" / Assessment Years : 2012-13 & 2013-14 The Assistant Commissioner Of Income Tax, Central Circle-1, Raipur (C.G.) .......अपीलाथ" / Appellant बनाम / V/S. M/S. Chhattisgarh Steel & Power Limited. 142, Sahid Smarak, G.E Road, Raipur (C.G.) Pan : Aaccc7479G ……""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

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

35. 304/RPR/2016 Shri Ranvir Singh The DCIT-2(1), 2012-13 Vidhuri, Raipur (C.G.) 8, Harshit Tower, Hirapur, Tatibandh, Raipur (C.G.) PAN:ABKPV1221D 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 36. 149/RPR/2019 M/s. Sky The DCIT-2(1), 2013-14 Raipur

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

35. 304/RPR/2016 Shri Ranvir Singh The DCIT-2(1), 2012-13 Vidhuri, Raipur (C.G.) 8, Harshit Tower, Hirapur, Tatibandh, Raipur (C.G.) PAN:ABKPV1221D 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 36. 149/RPR/2019 M/s. Sky The DCIT-2(1), 2013-14 Raipur

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

35. 304/RPR/2016 Shri Ranvir Singh The DCIT-2(1), 2012-13 Vidhuri, Raipur (C.G.) 8, Harshit Tower, Hirapur, Tatibandh, Raipur (C.G.) PAN:ABKPV1221D 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 36. 149/RPR/2019 M/s. Sky The DCIT-2(1), 2013-14 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

35. 304/RPR/2016 Shri Ranvir Singh The DCIT-2(1), 2012-13 Vidhuri, Raipur (C.G.) 8, Harshit Tower, Hirapur, Tatibandh, Raipur (C.G.) PAN:ABKPV1221D 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 36. 149/RPR/2019 M/s. Sky The DCIT-2(1), 2013-14 Raipur

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

35. 304/RPR/2016 Shri Ranvir Singh The DCIT-2(1), 2012-13 Vidhuri, Raipur (C.G.) 8, Harshit Tower, Hirapur, Tatibandh, Raipur (C.G.) PAN:ABKPV1221D 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 36. 149/RPR/2019 M/s. Sky The DCIT-2(1), 2013-14 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

35. 304/RPR/2016 Shri Ranvir Singh The DCIT-2(1), 2012-13 Vidhuri, Raipur (C.G.) 8, Harshit Tower, Hirapur, Tatibandh, Raipur (C.G.) PAN:ABKPV1221D 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 36. 149/RPR/2019 M/s. Sky The DCIT-2(1), 2013-14 Raipur

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

35. 304/RPR/2016 Shri Ranvir Singh The DCIT-2(1), 2012-13 Vidhuri, Raipur (C.G.) 8, Harshit Tower, Hirapur, Tatibandh, Raipur (C.G.) PAN:ABKPV1221D 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 36. 149/RPR/2019 M/s. Sky The DCIT-2(1), 2013-14 Raipur

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

35. 304/RPR/2016 Shri Ranvir Singh The DCIT-2(1), 2012-13 Vidhuri, Raipur (C.G.) 8, Harshit Tower, Hirapur, Tatibandh, Raipur (C.G.) PAN:ABKPV1221D 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 36. 149/RPR/2019 M/s. Sky The DCIT-2(1), 2013-14 Raipur

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

35. 304/RPR/2016 Shri Ranvir Singh The DCIT-2(1), 2012-13 Vidhuri, Raipur (C.G.) 8, Harshit Tower, Hirapur, Tatibandh, Raipur (C.G.) PAN:ABKPV1221D 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 36. 149/RPR/2019 M/s. Sky The DCIT-2(1), 2013-14 Raipur