SOUTH EASTERN COALFIELDS LIMITED, BILASPUR,BILASPUR vs. ASSISSTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1), BILASPUR, BILASPUR

In the result, appeal of the assessee company is allowed for statistical purposes in terms of our aforesaid observations

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 43/Rpr/2023 "नधा"रण वष" / Assessment Year : 2018-19 M/S. South Eastern Coalfields Limited Seepat Road, Sarkanda, Bilaspur (C.G.)-495006 Pan: Aadcs2066E .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax, Circle-1(1), Bilaspur (C.G.) ……""यथ" / Respondent

section 3 M/s. South Eastern Coalfields LimitedVs. ACIT, Circle-1(1), Bilaspur 246A(1)(q) of the Act, thereby making the proceedings liable to be quashed. 3 That, on the facts and in the circumstances of the case and in law, the Ld. AO erred in issuing show cause notice require appearance on a public holiday which renders the penalty

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 32(1)(iia) and its provisions. 19. In the present case, according to observations of Ld CIT(A), relevant details pertaining to additions in the plant and machinery have not been brought on records by the appellant in the claims made for additional depreciation. There is no material with respect to use of the impugned plant :: 16 :: and machinery

SOUTH EASTERN COALFIEDS LIMITED,BILASPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, BILASPUR

In the result, appeal of the assessee company is allowed for statistical purposes in terms of our aforesaid observations

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 314/Rpr/2023 "नधा"रण वष" / Assessment Year : 2017-18 M/S. South Eastern Coalfields Limited Seepat Road, Sarkanda, Bilaspur (C.G.)-495006 Pan: Aadcs2066E .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax, Circle-1(1), Bilaspur (C.G.) ……""यथ" / Respondent

section 270A(9) in the penalty show- 3 M/s. South Eastern Coalfields Limited Vs. ACIT, Circle-1(1), Bilaspur cause notice: rendering penalty order passed by him bad-in- law, which is liable to be quashed. 5. That on the facts and in the circumstances of the case and in law, the Ld. AO has erred by computed misreported income

VIVRN FOODS PVT. LTD., RAIPUR,RAIPUR vs. INCOME TAX OFFICER, WARD-1(2), RAIPUR, RAIPUR

In the result, appeal of the assessee is dismissed

Bench: Shri Partha Sarathi Chaudhury & Shri Arun Khodpiaआयकर अपील सं. / Ita No.364/Rpr/2025 "नधा"रण वष" / Assessment Year : 2024-25 Vivrn Foods Private Limited C/O. Rajkumar Mundra, Village-Sarona, Raipur-492 009 (C.G.) Pan: Aahcv4005G

depreciation" shall have the meaning assigned to it in clause (b) of sub-section (7) of section 72A.” That keeping in view the mandate of the provision of the Act, the CPC/AO had rightly disallowed the concessional tax rate u/s. 115BAB of the Act which was upheld by the Ld. CIT(Appeals)/NFAC. 5

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.)

5.—For the removal of doubts, it is hereby declared that the provisions of this sub-section shall apply whether or not the assessee has claimed the deduction in respect of depreciation

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

depreciation of Rs.15,00,65,784/- [Rs.155,28,95,676/- (-) Rs. 140,28,29,892/-] was disallowed by the A.O. 5 Chhattisgarh State Power Transmission Company Ltd. ITA No.81/RPR/2020 5. Further, on perusal of the details, it was gathered by the A.O that the assessee had shown an amount of Rs.15,77,667/- as a liability outstanding against stale cheques

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

depreciation of Rs.15,00,65,784/- [Rs.155,28,95,676/- (-) Rs. 140,28,29,892/-] was disallowed by the A.O. 5 Chhattisgarh State Power Transmission Company Ltd. ITA No.81/RPR/2020 5. Further, on perusal of the details, it was gathered by the A.O that the assessee had shown an amount of Rs.15,77,667/- as a liability outstanding against stale cheques

SOUTH EASTERN COALFIELDS LIMITED,BILASPUR vs. JT. COMMISSIONER OF INCOME TAX (OSD), CIRCLE-1(1), BILASPUR

Bench: Shri Ravish Sood & Shri Arun Khodpia

5. Disallowance of depreciation on apollo For “furnishing of inaccurate hospital building particulars of income” 6. Disallowance of miscellaneous For “furnishing of inaccurate expenses particulars of income” 7. Disallowance of prior period expenses For “furnishing of inaccurate particulars of income” 8. Disallowance of expenses u/s.40(a)(ia) For “furnishing of inaccurate particulars of income” 9. Disallowance of assessee’s claim

SOUTH EASTERN COALFIELDS LIMITED,BILASPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE -1(1), BILASPUR

Bench: Shri Ravish Sood & Shri Arun Khodpia

5. Disallowance of depreciation on apollo For “furnishing of inaccurate hospital building particulars of income” 6. Disallowance of miscellaneous For “furnishing of inaccurate expenses particulars of income” 7. Disallowance of prior period expenses For “furnishing of inaccurate particulars of income” 8. Disallowance of expenses u/s.40(a)(ia) For “furnishing of inaccurate particulars of income” 9. Disallowance of assessee’s claim

SOUTH EASTERN COALFIELDS LIMITED, BILASPUR,BILASPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1), BILASPUR, BILASPUR

Bench: Shri Ravish Sood & Shri Arun Khodpia

5. Disallowance of depreciation on apollo For “furnishing of inaccurate hospital building particulars of income” 6. Disallowance of miscellaneous For “furnishing of inaccurate expenses particulars of income” 7. Disallowance of prior period expenses For “furnishing of inaccurate particulars of income” 8. Disallowance of expenses u/s.40(a)(ia) For “furnishing of inaccurate particulars of income” 9. Disallowance of assessee’s claim

THE DY. CIT- CIR.-1(1),, BILASPUR(CG) vs. SOUTH EASTERN COALFILDS LTD.,, BILASPUR(CG)

Bench: Shri Ravish Sood & Shri Arun Khodpia

5. Disallowance of depreciation on apollo For “furnishing of inaccurate hospital building particulars of income” 6. Disallowance of miscellaneous For “furnishing of inaccurate expenses particulars of income” 7. Disallowance of prior period expenses For “furnishing of inaccurate particulars of income” 8. Disallowance of expenses u/s.40(a)(ia) For “furnishing of inaccurate particulars of income” 9. Disallowance of assessee’s claim

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE -1(1), BILASPUR vs. SOUTH EASTERN COALFIELDS LIMITED, BILASPUR

Bench: Shri Ravish Sood & Shri Arun Khodpia

5. Disallowance of depreciation on apollo For “furnishing of inaccurate hospital building particulars of income” 6. Disallowance of miscellaneous For “furnishing of inaccurate expenses particulars of income” 7. Disallowance of prior period expenses For “furnishing of inaccurate particulars of income” 8. Disallowance of expenses u/s.40(a)(ia) For “furnishing of inaccurate particulars of income” 9. Disallowance of assessee’s claim

SOUTH EASTERN COAL FIELDS LTD.,,BILASPUR(CG) vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE -1(1), BILASPUR(CG)

Bench: Shri Ravish Sood & Shri Arun Khodpia

5. Disallowance of depreciation on apollo For “furnishing of inaccurate hospital building particulars of income” 6. Disallowance of miscellaneous For “furnishing of inaccurate expenses particulars of income” 7. Disallowance of prior period expenses For “furnishing of inaccurate particulars of income” 8. Disallowance of expenses u/s.40(a)(ia) For “furnishing of inaccurate particulars of income” 9. Disallowance of assessee’s claim

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE -1(1), BILASPUR(CG) vs. SOUTH EASTERN COAL FIELDS LTD.,, BILASPUR(CG)

Bench: Shri Ravish Sood & Shri Arun Khodpia

5. Disallowance of depreciation on apollo For “furnishing of inaccurate hospital building particulars of income” 6. Disallowance of miscellaneous For “furnishing of inaccurate expenses particulars of income” 7. Disallowance of prior period expenses For “furnishing of inaccurate particulars of income” 8. Disallowance of expenses u/s.40(a)(ia) For “furnishing of inaccurate particulars of income” 9. Disallowance of assessee’s claim

THE SOUTH EASTERN COAL FIELDS LTD., BILASPUR,BILASPUR(CG) vs. THE DY. COMMISSIONER OF INCOME TAX,CIRCLE , 1(1)BILASPUR, BILASPUR(CG)

Bench: Shri Ravish Sood & Shri Arun Khodpia

5. Disallowance of depreciation on apollo For “furnishing of inaccurate hospital building particulars of income” 6. Disallowance of miscellaneous For “furnishing of inaccurate expenses particulars of income” 7. Disallowance of prior period expenses For “furnishing of inaccurate particulars of income” 8. Disallowance of expenses u/s.40(a)(ia) For “furnishing of inaccurate particulars of income” 9. Disallowance of assessee’s claim

SOUTH EASTERN COALFIELDS LTD,BILASPUR(CG) vs. DY.. C.I.T.-1(1), BILASPUR(CG)

Bench: Shri Ravish Sood & Shri Arun Khodpia

5. Disallowance of depreciation on apollo For “furnishing of inaccurate hospital building particulars of income” 6. Disallowance of miscellaneous For “furnishing of inaccurate expenses particulars of income” 7. Disallowance of prior period expenses For “furnishing of inaccurate particulars of income” 8. Disallowance of expenses u/s.40(a)(ia) For “furnishing of inaccurate particulars of income” 9. Disallowance of assessee’s claim

SOUTH EASTERN COALFIELDS LIMITED, BILASPUR,BILASPUR vs. ASSISSTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1), BILASPUR, BILASPUR

Bench: Shri Ravish Sood & Shri Arun Khodpia

5. Disallowance of depreciation on apollo For “furnishing of inaccurate hospital building particulars of income” 6. Disallowance of miscellaneous For “furnishing of inaccurate expenses particulars of income” 7. Disallowance of prior period expenses For “furnishing of inaccurate particulars of income” 8. Disallowance of expenses u/s.40(a)(ia) For “furnishing of inaccurate particulars of income” 9. Disallowance of assessee’s claim

THE DEPUTY COMMISSIONER OF INCOME TAX,CIRCLE 1(1)BILASPUR, BILASPUR(CG) vs. THE SOUTH EASTERN COAL FIELDS LTD., BILASPUR, BILASPUR(CG)

Bench: Shri Ravish Sood & Shri Arun Khodpia

5. Disallowance of depreciation on apollo For “furnishing of inaccurate hospital building particulars of income” 6. Disallowance of miscellaneous For “furnishing of inaccurate expenses particulars of income” 7. Disallowance of prior period expenses For “furnishing of inaccurate particulars of income” 8. Disallowance of expenses u/s.40(a)(ia) For “furnishing of inaccurate particulars of income” 9. Disallowance of assessee’s claim

SOUTH EASTERN COALFIELDS LIMITED, BILASPUR,BILASPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1), BILASPUR, BILASPUR

Bench: Shri Ravish Sood & Shri Arun Khodpia

5. Disallowance of depreciation on apollo For “furnishing of inaccurate hospital building particulars of income” 6. Disallowance of miscellaneous For “furnishing of inaccurate expenses particulars of income” 7. Disallowance of prior period expenses For “furnishing of inaccurate particulars of income” 8. Disallowance of expenses u/s.40(a)(ia) For “furnishing of inaccurate particulars of income” 9. Disallowance of assessee’s claim