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

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.

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

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

35 taxmann.com 616 (Rajasthan High Court). Parliament intended to retain the separate character of these two amounts, is evident from the use of different language. Section 2(24)(x) too, deems amount received from the employees (whether the amount is received from the employee or by way of deduction authorized by the statute) as income - it is the character

M/S ASHOKA ENGINEERING WORKS,KORBA vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1), BILASPUR, BILASPUR

In the result, appeal of the assessee in ITA No

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos. 53 & 54/Rpr/2022 "नधा"रण वष" / Assessment Years : 2017-18 & 2018-19 M/S. Ashoka Engineering Works, Lig-51, Sada Colony, Jamnipali, Korba (C.G.)-495 450 Pan : Aaafw5581G .......अपीलाथ" / Appellant बनाम / V/S. The Deputy Commissioner Of Income Tax, Circle-1(1), Bilaspur (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 ASHOK ENGINEERING WORKS,KORBA vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1), BILASPUR, BILASPUR

In the result, appeal of the assessee in ITA No

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos. 53 & 54/Rpr/2022 "नधा"रण वष" / Assessment Years : 2017-18 & 2018-19 M/S. Ashoka Engineering Works, Lig-51, Sada Colony, Jamnipali, Korba (C.G.)-495 450 Pan : Aaafw5581G .......अपीलाथ" / Appellant बनाम / V/S. The Deputy Commissioner Of Income Tax, Circle-1(1), Bilaspur (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

JHARNA JAISWAL,RAIPUR vs. ASST. DIRECTOR 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

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

MOHAN SUKUMARAN,RAIGARH vs. ASSISTANT DIRECTOR 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

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

SUCHEENDRA BABU SUKUMARAN,RAIGARH 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

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

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

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

SUCHEENNDRA BABU SUKUMARAN,RAIGARH vs. ASSISTANT DIRECTOR 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

SUDERSAN SUKUMARAN,RAIGARH vs. ASSISTANT 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

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

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