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

ALOK FERRO ALLOYS LTD.,RAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1), RAIPUR, RAIPUR

In the result ground no 6 of the appeal of the assessee is partly allowed for statistical purposes

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं./Ita No.265/Rpr/2022 निर्धारण वर्ष /Assessment Year: 2012-13 V. M/S.Alok Ferro Alloys Ltd., The Dy. Commissioner- Plot No.458/459, Of Income Tax, Urla Industrial Area, Raipur, Circle-1(1), Raipur. Chhattisgarh-493 221. [Pan: Aacca 0569 P] (अपीलार्थीर्थी/Appellant) (प्रत्यर्थी/Respondent) : अपीलार्थी की ओर से/ Appellant By Mr.R.B.Doshi, Ca प्रत्यर्थी की ओर से /Respondent By : Mr.Satya Prakash Sharma, Sr.Dr : सुनवाई ई की तारीखरीख/Date Of Hearing 08.08.2023 घोषणा की तारीखरीख /Date Of Pronouncement : 18.08.2023

section 14A of the Act read with Rule 8D of the Rules. 3(b). Ld. CIT (A) erred in denying the Appellant's contention that for AY 2012-13, no expenses have been incurred for earning exempt income and has wrongly applied Rule 8D without appreciating the facts of the Appellant's case. The disallowance made by AO and sustained

HIRA POWER & STEELS LIMITED, RAIPUR,RAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX-1, RAIPUR, RAIPUR

In the result ground no 6 of the appeal of the assessee is partly allowed for statistical purposes

Bench: Shri Partha Sarathi Chaudhury & Shri Arun Khodpiaआयकर अपील सं. / Ita No.233/Rpr/2025 "नधा"रण वष" / Assessment Year : 2012-13 Hira Power & Steels Limited 557, Urla Industrial Area, Urla Industrial Complex, Raipur (C.G.)-493 221 Pan: Aabcj0138Q ........अपीलाथ" / Appellant बनाम / V/S. The Deputy Commissioner Of Income Tax-1(1), Raipur (C.G.)

depreciation claimed by the appellant. The disallowance made by the A.O and confirmed by the Ld. CIT(A) is arbitrary, illegal and not justified. 6. The appellant reserves the right to amend, modify or add any of the ground/s of appeal.” 2. At the very outset, the Ld. Counsel for the assessee submitted that he is not pressing Ground

ACIT CENTRAL CIRCLE-1 RAIPUR, RAIPUR vs. MARUTI CLEAN COAL AND POWER LIMITED, RAIPUR

In the result, appeal of the Revenue in ITA No

Bench: Shri Partha Sarathi Chaudhury & Shri Avdhesh Kumar Mishraआयकर अपील सं. /It(Ss)A No.19/Rpr/2025 Co No.19/Rpr/2025 "नधा"रण वष" / Assessment Year : 2014-15 The Assistant Commissioner Of Income Tax, Central Circle-1, Raipur (C.G.) ........अपीलाथ" / Appellant बनाम / V/S. Maruti Clean Coal & Power Limited 8Th Floor, Cbd Complex, Sector-21, Atal Nagar, Naya Raipur, Raipur-492 018 Pan: Aadcm4810C ……""यथ" / Respondent

37 taxmann.com 57 (Gujarat) has held and observed that “when the assessee has to compensate for its own default, by offering performance guarantee which was a contractual obligation and that such business continued later on then the disallowance could not be made as capital loss.” 17. Reverting to the facts of the present case before us, in this case

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

4. I have considered the grounds of appeal, gone through the submissions of the appellant and seen the order of the AO. From the financial statements it is seen that the loans taken by the appellant have been used for installation of plant and machinery, stock and work in progress. Interest paid on loans is for business purposes

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

4. I have considered the grounds of appeal, gone through the submissions of the appellant and seen the order of the AO. From the financial statements it is seen that the loans taken by the appellant have been used for installation of plant and machinery, stock and work in progress. Interest paid on loans is for business purposes

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1), RAIPUR, RAIPUR vs. CHHATTISGARH STATE POWER DISTRIBUTION COMPANY LTD., RAIPUR, RAIPUR

In the result ground 2 of the CO

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकरअपीलसं./Ita No.181/Rpr/2023 (Ay-2010-2011) आयकरअपीलसं./Ita No. 182/Rpr/2023 (Ay:2011-2012) आयकरअपीलसं. /Ita No. 183/Rpr/2023(Ay: 2012-2013) आयकरअपीलसं. /Ita No. 184/Rpr/2023(Ay: 2013-2014) आयकरअपीलसं./Ita No. 185/Rpr/2023(Ay: 2014-2015) आयकरअपीलसं./Ita No. 186/Rpr/2023(Ay: 2015-2016) आयकरअपीलसं./Ita No. 187/Rpr/2023(Ay: 2017-2018) आयकरअपीलसं. /Ita No. 188/Rpr/2023(Ay: 2018-2019) Deputy Commissioner Of Income Tax, V Chhattisgarh State Power Distribution Circle-1(1), Raipur S Company Limited, Aayakar Bhawan, Civil Lines, Raipur Vidhyut Seva Bhawan, Daganiya, Raipur Pan: Aadcc6047K & Cross Objection No. 10/Rpr/2023 (2011-12) Cross Objection No. 11/Rpr/2023 (2012-13) Cross Objection No. 12/Rpr/2023 (2014-15) Cross Objection No. 13/Rpr/2023 (2015-16) Cross Objection No. 14/Rpr/2023 (2018-19) Chhattisgarh State Power Distribution V Deputy Commissioner Of Income Tax, Company Limited, Circle-1(1), Raipur S Vidhyut Seva Bhawan, Aayakar Bhawan, Civil Lines, Raipur Daganiya, Raipur Pan: Aadcc6047K (अपीलाथ"/Applicant) (""यथ" / Respondent) : िनधा"रतीक"ओरसे /Assessee By : Shri Praveen Khandelwal & Praveen Goyal, Ca'S राज"वक"ओरसे /Revenue By : Shri Debashish Lahiri, Cit-Dr सुनवाईक"तार"ख/ Date Of Hearing : 24.11.2023 घोषणाक"तार"ख/Date Of Pronouncement : 14.12.2023

Depreciation u/s 32 of No.181/RPR/2023 the Act for AY 2010-11 2 Treatment of capital 2 of ITA No.181/RPR/2023 subsidy as revenue for AY 2010-11 subsidy 3 Addition on account 3 of ITA No.181/RPR/2023 of remission and for AY 2010-11 cessation of liability on account of stale cheque 4 Ad-hoc disallowance 4 of ITA No.181/RPR/2023

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1), RAIPUR, RAIPUR vs. CHHATTISGARH STATE POWER DISTRIBUTION COMPANY LTD., RAIPUR, RAIPUR

In the result ground 2 of the CO

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकरअपीलसं./Ita No.181/Rpr/2023 (Ay-2010-2011) आयकरअपीलसं./Ita No. 182/Rpr/2023 (Ay:2011-2012) आयकरअपीलसं. /Ita No. 183/Rpr/2023(Ay: 2012-2013) आयकरअपीलसं. /Ita No. 184/Rpr/2023(Ay: 2013-2014) आयकरअपीलसं./Ita No. 185/Rpr/2023(Ay: 2014-2015) आयकरअपीलसं./Ita No. 186/Rpr/2023(Ay: 2015-2016) आयकरअपीलसं./Ita No. 187/Rpr/2023(Ay: 2017-2018) आयकरअपीलसं. /Ita No. 188/Rpr/2023(Ay: 2018-2019) Deputy Commissioner Of Income Tax, V Chhattisgarh State Power Distribution Circle-1(1), Raipur S Company Limited, Aayakar Bhawan, Civil Lines, Raipur Vidhyut Seva Bhawan, Daganiya, Raipur Pan: Aadcc6047K & Cross Objection No. 10/Rpr/2023 (2011-12) Cross Objection No. 11/Rpr/2023 (2012-13) Cross Objection No. 12/Rpr/2023 (2014-15) Cross Objection No. 13/Rpr/2023 (2015-16) Cross Objection No. 14/Rpr/2023 (2018-19) Chhattisgarh State Power Distribution V Deputy Commissioner Of Income Tax, Company Limited, Circle-1(1), Raipur S Vidhyut Seva Bhawan, Aayakar Bhawan, Civil Lines, Raipur Daganiya, Raipur Pan: Aadcc6047K (अपीलाथ"/Applicant) (""यथ" / Respondent) : िनधा"रतीक"ओरसे /Assessee By : Shri Praveen Khandelwal & Praveen Goyal, Ca'S राज"वक"ओरसे /Revenue By : Shri Debashish Lahiri, Cit-Dr सुनवाईक"तार"ख/ Date Of Hearing : 24.11.2023 घोषणाक"तार"ख/Date Of Pronouncement : 14.12.2023

Depreciation u/s 32 of No.181/RPR/2023 the Act for AY 2010-11 2 Treatment of capital 2 of ITA No.181/RPR/2023 subsidy as revenue for AY 2010-11 subsidy 3 Addition on account 3 of ITA No.181/RPR/2023 of remission and for AY 2010-11 cessation of liability on account of stale cheque 4 Ad-hoc disallowance 4 of ITA No.181/RPR/2023

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1), RAIPUR, RAIPUR vs. CHHATTISGARH STATE POWER DISTRIBUTION COMPANY LTD., RAIPUR, RAIPUR

In the result ground 2 of the CO

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकरअपीलसं./Ita No.181/Rpr/2023 (Ay-2010-2011) आयकरअपीलसं./Ita No. 182/Rpr/2023 (Ay:2011-2012) आयकरअपीलसं. /Ita No. 183/Rpr/2023(Ay: 2012-2013) आयकरअपीलसं. /Ita No. 184/Rpr/2023(Ay: 2013-2014) आयकरअपीलसं./Ita No. 185/Rpr/2023(Ay: 2014-2015) आयकरअपीलसं./Ita No. 186/Rpr/2023(Ay: 2015-2016) आयकरअपीलसं./Ita No. 187/Rpr/2023(Ay: 2017-2018) आयकरअपीलसं. /Ita No. 188/Rpr/2023(Ay: 2018-2019) Deputy Commissioner Of Income Tax, V Chhattisgarh State Power Distribution Circle-1(1), Raipur S Company Limited, Aayakar Bhawan, Civil Lines, Raipur Vidhyut Seva Bhawan, Daganiya, Raipur Pan: Aadcc6047K & Cross Objection No. 10/Rpr/2023 (2011-12) Cross Objection No. 11/Rpr/2023 (2012-13) Cross Objection No. 12/Rpr/2023 (2014-15) Cross Objection No. 13/Rpr/2023 (2015-16) Cross Objection No. 14/Rpr/2023 (2018-19) Chhattisgarh State Power Distribution V Deputy Commissioner Of Income Tax, Company Limited, Circle-1(1), Raipur S Vidhyut Seva Bhawan, Aayakar Bhawan, Civil Lines, Raipur Daganiya, Raipur Pan: Aadcc6047K (अपीलाथ"/Applicant) (""यथ" / Respondent) : िनधा"रतीक"ओरसे /Assessee By : Shri Praveen Khandelwal & Praveen Goyal, Ca'S राज"वक"ओरसे /Revenue By : Shri Debashish Lahiri, Cit-Dr सुनवाईक"तार"ख/ Date Of Hearing : 24.11.2023 घोषणाक"तार"ख/Date Of Pronouncement : 14.12.2023

Depreciation u/s 32 of No.181/RPR/2023 the Act for AY 2010-11 2 Treatment of capital 2 of ITA No.181/RPR/2023 subsidy as revenue for AY 2010-11 subsidy 3 Addition on account 3 of ITA No.181/RPR/2023 of remission and for AY 2010-11 cessation of liability on account of stale cheque 4 Ad-hoc disallowance 4 of ITA No.181/RPR/2023

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1), RAIPUR, RAIPUR vs. CHHATTISGARH STATE POWER DISTRIBUTION COMPANY LTD., RAIPUR, RAIPUR

In the result ground 2 of the CO

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकरअपीलसं./Ita No.181/Rpr/2023 (Ay-2010-2011) आयकरअपीलसं./Ita No. 182/Rpr/2023 (Ay:2011-2012) आयकरअपीलसं. /Ita No. 183/Rpr/2023(Ay: 2012-2013) आयकरअपीलसं. /Ita No. 184/Rpr/2023(Ay: 2013-2014) आयकरअपीलसं./Ita No. 185/Rpr/2023(Ay: 2014-2015) आयकरअपीलसं./Ita No. 186/Rpr/2023(Ay: 2015-2016) आयकरअपीलसं./Ita No. 187/Rpr/2023(Ay: 2017-2018) आयकरअपीलसं. /Ita No. 188/Rpr/2023(Ay: 2018-2019) Deputy Commissioner Of Income Tax, V Chhattisgarh State Power Distribution Circle-1(1), Raipur S Company Limited, Aayakar Bhawan, Civil Lines, Raipur Vidhyut Seva Bhawan, Daganiya, Raipur Pan: Aadcc6047K & Cross Objection No. 10/Rpr/2023 (2011-12) Cross Objection No. 11/Rpr/2023 (2012-13) Cross Objection No. 12/Rpr/2023 (2014-15) Cross Objection No. 13/Rpr/2023 (2015-16) Cross Objection No. 14/Rpr/2023 (2018-19) Chhattisgarh State Power Distribution V Deputy Commissioner Of Income Tax, Company Limited, Circle-1(1), Raipur S Vidhyut Seva Bhawan, Aayakar Bhawan, Civil Lines, Raipur Daganiya, Raipur Pan: Aadcc6047K (अपीलाथ"/Applicant) (""यथ" / Respondent) : िनधा"रतीक"ओरसे /Assessee By : Shri Praveen Khandelwal & Praveen Goyal, Ca'S राज"वक"ओरसे /Revenue By : Shri Debashish Lahiri, Cit-Dr सुनवाईक"तार"ख/ Date Of Hearing : 24.11.2023 घोषणाक"तार"ख/Date Of Pronouncement : 14.12.2023

Depreciation u/s 32 of No.181/RPR/2023 the Act for AY 2010-11 2 Treatment of capital 2 of ITA No.181/RPR/2023 subsidy as revenue for AY 2010-11 subsidy 3 Addition on account 3 of ITA No.181/RPR/2023 of remission and for AY 2010-11 cessation of liability on account of stale cheque 4 Ad-hoc disallowance 4 of ITA No.181/RPR/2023

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1), RAIPUR, RAIPUR vs. CHHATTISGARH STATE POWER DISTRIBUTION COMPANY LTD., RAIPUR, RAIPUR

In the result ground 2 of the CO

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकरअपीलसं./Ita No.181/Rpr/2023 (Ay-2010-2011) आयकरअपीलसं./Ita No. 182/Rpr/2023 (Ay:2011-2012) आयकरअपीलसं. /Ita No. 183/Rpr/2023(Ay: 2012-2013) आयकरअपीलसं. /Ita No. 184/Rpr/2023(Ay: 2013-2014) आयकरअपीलसं./Ita No. 185/Rpr/2023(Ay: 2014-2015) आयकरअपीलसं./Ita No. 186/Rpr/2023(Ay: 2015-2016) आयकरअपीलसं./Ita No. 187/Rpr/2023(Ay: 2017-2018) आयकरअपीलसं. /Ita No. 188/Rpr/2023(Ay: 2018-2019) Deputy Commissioner Of Income Tax, V Chhattisgarh State Power Distribution Circle-1(1), Raipur S Company Limited, Aayakar Bhawan, Civil Lines, Raipur Vidhyut Seva Bhawan, Daganiya, Raipur Pan: Aadcc6047K & Cross Objection No. 10/Rpr/2023 (2011-12) Cross Objection No. 11/Rpr/2023 (2012-13) Cross Objection No. 12/Rpr/2023 (2014-15) Cross Objection No. 13/Rpr/2023 (2015-16) Cross Objection No. 14/Rpr/2023 (2018-19) Chhattisgarh State Power Distribution V Deputy Commissioner Of Income Tax, Company Limited, Circle-1(1), Raipur S Vidhyut Seva Bhawan, Aayakar Bhawan, Civil Lines, Raipur Daganiya, Raipur Pan: Aadcc6047K (अपीलाथ"/Applicant) (""यथ" / Respondent) : िनधा"रतीक"ओरसे /Assessee By : Shri Praveen Khandelwal & Praveen Goyal, Ca'S राज"वक"ओरसे /Revenue By : Shri Debashish Lahiri, Cit-Dr सुनवाईक"तार"ख/ Date Of Hearing : 24.11.2023 घोषणाक"तार"ख/Date Of Pronouncement : 14.12.2023

Depreciation u/s 32 of No.181/RPR/2023 the Act for AY 2010-11 2 Treatment of capital 2 of ITA No.181/RPR/2023 subsidy as revenue for AY 2010-11 subsidy 3 Addition on account 3 of ITA No.181/RPR/2023 of remission and for AY 2010-11 cessation of liability on account of stale cheque 4 Ad-hoc disallowance 4 of ITA No.181/RPR/2023

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1), RAIPUR, RAIPUR vs. CHHATTISGARH STATE POWER DISTRIBUTION COMPANY LTD., RAIPUR, RAIPUR

In the result ground 2 of the CO

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकरअपीलसं./Ita No.181/Rpr/2023 (Ay-2010-2011) आयकरअपीलसं./Ita No. 182/Rpr/2023 (Ay:2011-2012) आयकरअपीलसं. /Ita No. 183/Rpr/2023(Ay: 2012-2013) आयकरअपीलसं. /Ita No. 184/Rpr/2023(Ay: 2013-2014) आयकरअपीलसं./Ita No. 185/Rpr/2023(Ay: 2014-2015) आयकरअपीलसं./Ita No. 186/Rpr/2023(Ay: 2015-2016) आयकरअपीलसं./Ita No. 187/Rpr/2023(Ay: 2017-2018) आयकरअपीलसं. /Ita No. 188/Rpr/2023(Ay: 2018-2019) Deputy Commissioner Of Income Tax, V Chhattisgarh State Power Distribution Circle-1(1), Raipur S Company Limited, Aayakar Bhawan, Civil Lines, Raipur Vidhyut Seva Bhawan, Daganiya, Raipur Pan: Aadcc6047K & Cross Objection No. 10/Rpr/2023 (2011-12) Cross Objection No. 11/Rpr/2023 (2012-13) Cross Objection No. 12/Rpr/2023 (2014-15) Cross Objection No. 13/Rpr/2023 (2015-16) Cross Objection No. 14/Rpr/2023 (2018-19) Chhattisgarh State Power Distribution V Deputy Commissioner Of Income Tax, Company Limited, Circle-1(1), Raipur S Vidhyut Seva Bhawan, Aayakar Bhawan, Civil Lines, Raipur Daganiya, Raipur Pan: Aadcc6047K (अपीलाथ"/Applicant) (""यथ" / Respondent) : िनधा"रतीक"ओरसे /Assessee By : Shri Praveen Khandelwal & Praveen Goyal, Ca'S राज"वक"ओरसे /Revenue By : Shri Debashish Lahiri, Cit-Dr सुनवाईक"तार"ख/ Date Of Hearing : 24.11.2023 घोषणाक"तार"ख/Date Of Pronouncement : 14.12.2023

Depreciation u/s 32 of No.181/RPR/2023 the Act for AY 2010-11 2 Treatment of capital 2 of ITA No.181/RPR/2023 subsidy as revenue for AY 2010-11 subsidy 3 Addition on account 3 of ITA No.181/RPR/2023 of remission and for AY 2010-11 cessation of liability on account of stale cheque 4 Ad-hoc disallowance 4 of ITA No.181/RPR/2023

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1), RAIPUR, RAIPUR vs. CHHATTISGARH STATE POWER DISTRIBUTION COMPANY LTD., RAIPUR, RAIPUR

In the result ground 2 of the CO

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकरअपीलसं./Ita No.181/Rpr/2023 (Ay-2010-2011) आयकरअपीलसं./Ita No. 182/Rpr/2023 (Ay:2011-2012) आयकरअपीलसं. /Ita No. 183/Rpr/2023(Ay: 2012-2013) आयकरअपीलसं. /Ita No. 184/Rpr/2023(Ay: 2013-2014) आयकरअपीलसं./Ita No. 185/Rpr/2023(Ay: 2014-2015) आयकरअपीलसं./Ita No. 186/Rpr/2023(Ay: 2015-2016) आयकरअपीलसं./Ita No. 187/Rpr/2023(Ay: 2017-2018) आयकरअपीलसं. /Ita No. 188/Rpr/2023(Ay: 2018-2019) Deputy Commissioner Of Income Tax, V Chhattisgarh State Power Distribution Circle-1(1), Raipur S Company Limited, Aayakar Bhawan, Civil Lines, Raipur Vidhyut Seva Bhawan, Daganiya, Raipur Pan: Aadcc6047K & Cross Objection No. 10/Rpr/2023 (2011-12) Cross Objection No. 11/Rpr/2023 (2012-13) Cross Objection No. 12/Rpr/2023 (2014-15) Cross Objection No. 13/Rpr/2023 (2015-16) Cross Objection No. 14/Rpr/2023 (2018-19) Chhattisgarh State Power Distribution V Deputy Commissioner Of Income Tax, Company Limited, Circle-1(1), Raipur S Vidhyut Seva Bhawan, Aayakar Bhawan, Civil Lines, Raipur Daganiya, Raipur Pan: Aadcc6047K (अपीलाथ"/Applicant) (""यथ" / Respondent) : िनधा"रतीक"ओरसे /Assessee By : Shri Praveen Khandelwal & Praveen Goyal, Ca'S राज"वक"ओरसे /Revenue By : Shri Debashish Lahiri, Cit-Dr सुनवाईक"तार"ख/ Date Of Hearing : 24.11.2023 घोषणाक"तार"ख/Date Of Pronouncement : 14.12.2023

Depreciation u/s 32 of No.181/RPR/2023 the Act for AY 2010-11 2 Treatment of capital 2 of ITA No.181/RPR/2023 subsidy as revenue for AY 2010-11 subsidy 3 Addition on account 3 of ITA No.181/RPR/2023 of remission and for AY 2010-11 cessation of liability on account of stale cheque 4 Ad-hoc disallowance 4 of ITA No.181/RPR/2023

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1), RAIPUR, RAIPUR vs. CHHATTISGARH STATE POWER DISTRIBUTION COMPANY LTD., RAIPUR, RAIPUR

In the result ground 2 of the CO

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकरअपीलसं./Ita No.181/Rpr/2023 (Ay-2010-2011) आयकरअपीलसं./Ita No. 182/Rpr/2023 (Ay:2011-2012) आयकरअपीलसं. /Ita No. 183/Rpr/2023(Ay: 2012-2013) आयकरअपीलसं. /Ita No. 184/Rpr/2023(Ay: 2013-2014) आयकरअपीलसं./Ita No. 185/Rpr/2023(Ay: 2014-2015) आयकरअपीलसं./Ita No. 186/Rpr/2023(Ay: 2015-2016) आयकरअपीलसं./Ita No. 187/Rpr/2023(Ay: 2017-2018) आयकरअपीलसं. /Ita No. 188/Rpr/2023(Ay: 2018-2019) Deputy Commissioner Of Income Tax, V Chhattisgarh State Power Distribution Circle-1(1), Raipur S Company Limited, Aayakar Bhawan, Civil Lines, Raipur Vidhyut Seva Bhawan, Daganiya, Raipur Pan: Aadcc6047K & Cross Objection No. 10/Rpr/2023 (2011-12) Cross Objection No. 11/Rpr/2023 (2012-13) Cross Objection No. 12/Rpr/2023 (2014-15) Cross Objection No. 13/Rpr/2023 (2015-16) Cross Objection No. 14/Rpr/2023 (2018-19) Chhattisgarh State Power Distribution V Deputy Commissioner Of Income Tax, Company Limited, Circle-1(1), Raipur S Vidhyut Seva Bhawan, Aayakar Bhawan, Civil Lines, Raipur Daganiya, Raipur Pan: Aadcc6047K (अपीलाथ"/Applicant) (""यथ" / Respondent) : िनधा"रतीक"ओरसे /Assessee By : Shri Praveen Khandelwal & Praveen Goyal, Ca'S राज"वक"ओरसे /Revenue By : Shri Debashish Lahiri, Cit-Dr सुनवाईक"तार"ख/ Date Of Hearing : 24.11.2023 घोषणाक"तार"ख/Date Of Pronouncement : 14.12.2023

Depreciation u/s 32 of No.181/RPR/2023 the Act for AY 2010-11 2 Treatment of capital 2 of ITA No.181/RPR/2023 subsidy as revenue for AY 2010-11 subsidy 3 Addition on account 3 of ITA No.181/RPR/2023 of remission and for AY 2010-11 cessation of liability on account of stale cheque 4 Ad-hoc disallowance 4 of ITA No.181/RPR/2023

VASWANI INDUSTRIES LIMITED,RAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX- 4(1), , RAIPUR

In the result, appeal of the assessee is Partly Allowed

Bench: Shri Ravish Sood & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.96/Rpr/2020 िनधा"रण वष" / Assessment Year :2012-13 Vaswani Industries Limited, The Asst. Commissioner Bahesar Road, Near Cycle Park, Vs Of Income Tax-4(1), Vill-Sondra Phase-Ii, Industrial Raipur,(C.G.). Area, Siltara, Raipur – 493221. Pan: Aabcv 9564 E Appellant/ Assessee Respondent /Revenue Assessee By Shri R.B.Doshi – Ca Revenue By Shri Piyush Tripathi – Dr Date Of Hearing 27/03/2023 Date Of Pronouncement 05/06/2023 आदेश / Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Is Directed Against The Order Of Ld.Commissioner Of Income Tax(Appeals), Raipur-2, Dated 28.08.2020 Emanating From Assessment Order Dated 17.03.2015 Under Section 143(3) Of The I.T.Act, 1961 For The A.Y.2012-13. The Assessee Has Raised The Following Grounds Of Appeal: Vaswani Industries Limited [A]

4 Vaswani Industries Limited [A] Quote, “ Section 14A of the Act deals with expenditure incurred in relation to income not includible in total income. As per sub-section (1) of section 14A, for the purpose of computing the total income, no deduction shall be allowed in respect of expenditure incurred by the assessee in relation to income which does

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

4 S.S. Flexi Pack Private Limited Vs. ACIT, Circle-1(1), Raipur Section 36(1)(va) r.w.s. 2(24)(x) of the Act. As pointed out by the Ld. DR, and, rightly so, the order of the Tribunal in the captioned appeal allowing the assessee’s claim for deduction of the delayed deposit of employee’s share of contributions towards

RICHHPAL SINGH TYAGI,RAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX-2(1), BILASPUR, BILASPUR

In the result, the appeal filed by the assessee in ITA

Bench: Shri Ravish Soodआयकर अपील सं./ Ita Nos. 15 & 16/Rpr/2023 "नधा"रण वष" / Assessment Years: 2017-18 & 2018-19 Richhpal Singh Tyagi 865, Near Kargil Chowk Sunder Nagar, Raipur (C.G)-492 001 Pan : Admpt5049D .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax-2(1), Bilaspur (C.G.) ……""यथ" / Respondent आयकर अपील सं./ Ita No. 17/Rpr/2023 "नधा"रण वष" / Assessment Year: 2017-18 Deepak Tyagi 865, Near Kargil Chowk Sunder Nagar, Raipur (C.G)-492 001 Pan : Ahnpt2650H .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax-4(1), Bilaspur (C.G.) A.Ys.2017-18 & 2018-19

4. Per contra, the Ld. Departmental Representative (for short ‘DR’) did not raise any objection to the seeking of condonation of the delay involved in filing of the captioned appeal by the assessee. 5. I have given a thoughtful consideration to the reasons leading to the delay in filing of the captioned appeal. Although an assessee is expected