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

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

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

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

2. Disallowance u/s.14A r.w.r. 8D Rs.1,02,18,074/- 3. Addition on account of unabsorbed Rs. 89,41,411/- 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

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. PRENITA CONSTRUCTIONS,JAGDALPUR 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

M/S. PRENTIA CONSTRUCTIONS,JAGDALPUR vs. INCOME TAX OFFICER, WARD-JAGDALPUR, JAGDALPUR

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

MESERS VICON MOTORCYCLE AND SCOOTER INDIA PRIVATE LIMITED,RAIPUR vs. ASSISTTANT COMMISSIONER OF INCOME TAX, CIRCLE -4(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

KINGER AGRICO PRIVATE LIMITED,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

N.R. WIRES PRIVATE LIMITED,BHILAI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 1(1), BHILAI

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 SHRI RANVEER SINGH VIDHURI,RAIPUR vs. THE DY. COMMISSIONER OF INCOME TAX,-2(1), RAIPUR (CG)

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

MESERS SKY AUTOMOBILES,,RAIPUR (CG) vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - 2(1),, RAIPUR (CG)

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

JHARNA JAISWAL,RAIPUR vs. CIT(A), NFAC, DELHI

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

G R MINERALS AND INDUSTRIES 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

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