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.)

46,325/- made by the A.O invoking Section 14A read with rule 8D. The disallowance made by the A.O and confirmed by the Ld. CIT(A) is arbitrary, baseless and not justified. 4. Ld. CIT(A) erred in confirming disallowance of Rs.8,23,418/- made by the A.O on account of delayed payment of employees share of contribution to PF/ESI

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