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 of Rs.38,06,00,357/- [Rs.1972427036/- (-) Rs.1591826679/-] was disallowed by the A.O. 5 Chhattisgarh State Power Generation Company Ltd. ITA No.24/RPR/2022 5. Further, on perusal of the details, it was gathered by the A.O that the assessee had shown an amount of Rs.9,75,363/- as a liability outstanding against stale cheques. The A.O holding a conviction that there

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 of Rs.38,06,00,357/- [Rs.1972427036/- (-) Rs.1591826679/-] was disallowed by the A.O. 5 Chhattisgarh State Power Generation Company Ltd. ITA No.24/RPR/2022 5. Further, on perusal of the details, it was gathered by the A.O that the assessee had shown an amount of Rs.9,75,363/- as a liability outstanding against stale cheques. The A.O holding a conviction that there

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

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

5. The assessee being aggrieved with the order of the CIT(Appeals) has carried the matter in appeal before us. 6. We have heard the ld. authorized representatives of both the parties, perused the orders of the lower authorities and the material available on record, as well as considered the judicial pronouncements that have been pressed into service by them

ANJANI KUMAR DWIVEDI,DURG vs. ASSISTANT DIRECTOR OF INCOME TAX, CPC, BANGALORE

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

Bench: Shri Ravish Sood & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No. 98/Rpr/2021 "नधा"रण वष" / Assessment Year : 2018-19 Anjani Kumar Dwivedi Qtr. No. Lc 6/D, Street No.18, Camp-1, Bhilai, Dist. Durg (C.G.)-490 023 Pan: Aigpd3229G .......अपीलाथ" / Appellant बनाम / V/S. The Asstt. Director Of Income Tax, Cpc, Bengaluru ……""यथ" / Respondent

43(b) on the other. If one goes by the legislative history of these provisions, what is discernible is that Parliament’s endeavour in introducing Section 43B [which opens with its non-obstante clause] was to primarily ensure that deductions otherwise 5 Anjani Kumar Dwivedi Vs. ADIT, CPC permissible and hitherto claimed on mercantile basis, were expressly conditioned, in certain

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE, KORBA vs. M/S. DEE VEE PROJECT LTD., KORBA

In the result, appeal of the revenue is allowed/partly allowed for statistical purposes in terms of our aforesaid observations

Bench: Shri Ravish Sood & Shri G D Padmahshaliआयकर अपील सं. / Ita No.69/Rpr/2018 "नधा"रण वष" / Assessment Year : 2014-15 The Assistant Commissioner Of Income-Tax, Circle, Korba (C.G.) .......अपीलाथ" / Appellant बनाम / V/S. M/S. Dee Vee Project Ltd. First Floor, Vikas Complex, P.H. Road, Korba (C.G.) Pan : Aaecd4619B ……""यथ" / Respondent

5 ACIT, Circle Korba (C.G.) Vs. M/s. Dee Vee Project Ltd. 30. The factual narration reveals two diametrically opposed views in regard to the interpretation of Section 36(1)(va) on the one hand and proviso to Section 43(b) on the other. If one goes by the legislative history of these provisions, what is discernible is that Parliament

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

5 M/s. Ashoka Engineering Works Vs. DCIT, Circle-1(1), Bilaspur ITA Nos. 53 & 54/RPR/2022 for the limited purpose of giving effect to our order passed in MA No.20 & 21/RPR/2023, i.e. for bringing the order passed by the Tribunal in conformity with the judgment of the Hon’ble Apex Court in the case of Checkmate Services Pvt. Ltd. (supra

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

5 M/s. Ashoka Engineering Works Vs. DCIT, Circle-1(1), Bilaspur ITA Nos. 53 & 54/RPR/2022 for the limited purpose of giving effect to our order passed in MA No.20 & 21/RPR/2023, i.e. for bringing the order passed by the Tribunal in conformity with the judgment of the Hon’ble Apex Court in the case of Checkmate Services Pvt. Ltd. (supra

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

5,17,200/- in its hands. 24. On appeal, the CIT(Appeals ) vacated the aforesaid disallowance. 25. Assailing the order of the CIT(Appeals), it was submitted by ld. DR that as the aforesaid expenses which were incurred in cash by the assessee company were only supported by self-drawn vouchers and not open for verification in the course

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

5,17,200/- in its hands. 24. On appeal, the CIT(Appeals ) vacated the aforesaid disallowance. 25. Assailing the order of the CIT(Appeals), it was submitted by ld. DR that as the aforesaid expenses which were incurred in cash by the assessee company were only supported by self-drawn vouchers and not open for verification in the course

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

Bench: Shri Ravish Sood

5. Considering the law laid down by the Hon’ble Apex Court in the case of Checkmate Services P. Ltd. Vs. Commissioner of Income Tax-I (supra), I am of the considered view that the delayed deposit of employee’s share of contribution towards EPF & ESI is liable to be disallowed as per the mandate of Section

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

5. We have heard the ld. Authorized Representatives of both the parties, perused the orders of the lower authorities and considered the material available on record. The Ld. ARs for some of the assessee- respondents had submitted that the disallowances of the delayed deposit of employee’s share of contribution towards ESI and EPF was made by the department while

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

5. We have heard the ld. Authorized Representatives of both the parties, perused the orders of the lower authorities and considered the material available on record. The Ld. ARs for some of the assessee- respondents had submitted that the disallowances of the delayed deposit of employee’s share of contribution towards ESI and EPF was made by the department while

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

5. We have heard the ld. Authorized Representatives of both the parties, perused the orders of the lower authorities and considered the material available on record. The Ld. ARs for some of the assessee- respondents had submitted that the disallowances of the delayed deposit of employee’s share of contribution towards ESI and EPF was made by the department while

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

5. We have heard the ld. Authorized Representatives of both the parties, perused the orders of the lower authorities and considered the material available on record. The Ld. ARs for some of the assessee- respondents had submitted that the disallowances of the delayed deposit of employee’s share of contribution towards ESI and EPF was made by the department while

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

5. We have heard the ld. Authorized Representatives of both the parties, perused the orders of the lower authorities and considered the material available on record. The Ld. ARs for some of the assessee- respondents had submitted that the disallowances of the delayed deposit of employee’s share of contribution towards ESI and EPF was made by the department while

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

5. We have heard the ld. Authorized Representatives of both the parties, perused the orders of the lower authorities and considered the material available on record. The Ld. ARs for some of the assessee- respondents had submitted that the disallowances of the delayed deposit of employee’s share of contribution towards ESI and EPF was made by the department while

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

5. We have heard the ld. Authorized Representatives of both the parties, perused the orders of the lower authorities and considered the material available on record. The Ld. ARs for some of the assessee- respondents had submitted that the disallowances of the delayed deposit of employee’s share of contribution towards ESI and EPF was made by the department while