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

penalty) 8. Disallowance of expenses u/s.40(a)(ia) 39.12 9. Disallowance of assessee’s claim for 402.77 deduction of LD penalty

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

penalty) 8. Disallowance of expenses u/s.40(a)(ia) 39.12 9. Disallowance of assessee’s claim for 402.77 deduction of LD penalty

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

penalty) 8. Disallowance of expenses u/s.40(a)(ia) 39.12 9. Disallowance of assessee’s claim for 402.77 deduction of LD penalty

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

penalty) 8. Disallowance of expenses u/s.40(a)(ia) 39.12 9. Disallowance of assessee’s claim for 402.77 deduction of LD penalty

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

penalty) 8. Disallowance of expenses u/s.40(a)(ia) 39.12 9. Disallowance of assessee’s claim for 402.77 deduction of LD penalty

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

penalty) 8. Disallowance of expenses u/s.40(a)(ia) 39.12 9. Disallowance of assessee’s claim for 402.77 deduction of LD penalty

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

penalty) 8. Disallowance of expenses u/s.40(a)(ia) 39.12 9. Disallowance of assessee’s claim for 402.77 deduction of LD penalty

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

penalty) 8. Disallowance of expenses u/s.40(a)(ia) 39.12 9. Disallowance of assessee’s claim for 402.77 deduction of LD penalty

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

penalty) 8. Disallowance of expenses u/s.40(a)(ia) 39.12 9. Disallowance of assessee’s claim for 402.77 deduction of LD penalty

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

penalty) 8. Disallowance of expenses u/s.40(a)(ia) 39.12 9. Disallowance of assessee’s claim for 402.77 deduction of LD penalty

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

penalty) 8. Disallowance of expenses u/s.40(a)(ia) 39.12 9. Disallowance of assessee’s claim for 402.77 deduction of LD penalty

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

penalty) 8. Disallowance of expenses u/s.40(a)(ia) 39.12 9. Disallowance of assessee’s claim for 402.77 deduction of LD penalty

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

penalty) 8. Disallowance of expenses u/s.40(a)(ia) 39.12 9. Disallowance of assessee’s claim for 402.77 deduction of LD penalty

M/S R D CONSTRUCTION, BHILAI,BHILAI vs. ITO, WARD-1(5), BHILAI, BHILAI

In the result, appeal of the assessee is allowed

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.640/Rpr/2025 "नधा"रण वष" /Assessment Year : 2017-18 M/S. R D Construction Shikshit Nagar, Near Bus Stand, Bhilai Marshalling Yard, Charoda, Bhilai-490 025 (C.G.) Pan: Aajfr3698E

disallowance @ 20% of labour expenses but in the penalty order the A.O writes that for under reported income, penalty is 50% and for mis-reported

HIRA POWER AND STEELS LTD,. URLA,RAIPUR vs. ACIT, CENTRAL CIRCLE-2, RAIPUR, RAIPUR

In the result, appeal of the assessee is partly allowed as per aforesaid terms

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.843/Rpr/2025 "नधा"रण वष" /Assessment Year : 2017-18 Hira Power & Steels Limited 557, Urla Industrial Area, Urla Industrial Complex, Raipur (C.G.)-493 221 Pan: Aabcj0138Q

disallowance of Rs.50,467/- on account of fine & penalty expenses debited in profit & loss account. The disallowance made by A.O and is arbitrary

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

In the result, the appeal of the revenue in ITA No

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos. 2 & 3/Rpr/2023 Co Nos. 19 & 20/Rpr/2023 "नधा"रण वष" / Assessment Years : 2016-17 & 2017-18 The Deputy Commissioner Of Income Tax, Circle-1(1), Raipur (C.G.)

penalty of Rs.16,20,646/- levied by the AO u/s 271(1)(c) on disallowance of Rs.49,01,692/- made

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

In the result, the appeal of the revenue in ITA No

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos. 2 & 3/Rpr/2023 Co Nos. 19 & 20/Rpr/2023 "नधा"रण वष" / Assessment Years : 2016-17 & 2017-18 The Deputy Commissioner Of Income Tax, Circle-1(1), Raipur (C.G.)

penalty of Rs.16,20,646/- levied by the AO u/s 271(1)(c) on disallowance of Rs.49,01,692/- made

RITURAJ STEEL PRIVATE LIMITED,BILASPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 2(1), BILASPUR

In the result, the appeal of assessee is allowed for statistical purposes

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Avdhesh Kumar Mishra, Am आयकर अपील सं. / Ita No: 697/Rpr/2025 (िनधा"रण वष" Assessment Year: 2017-18) Rituraj Steel Private Limited, M/S Vs Assistant Commissioner Of Income Rituraj Steel Private Limited, Hotel Tax, Circle 2(1), Bilaspur, East Park Agrasen Chowk, Shri Ram Plaza Vapar Vihar, Bilaspur, Chhattisgarh, 495001 Bilaspur, Chhattisgarh, 495001 Pan: Aaccr7589J (अपीलाथ"/Appellant) : (""थ" / Respondent) िनधा"रती की ओर से / Assessee By : None (Petition Filed) राज" की ओर से / Revenue By : Dr. Priyanka Patel, Sr. Dr सुनवाई की तारीख / Date Of Hearing : 05/02/2026 घोषणा की तारीख / Date Of : 09/02/2026 Pronouncement आदेश / O R D E R Per Avdhesh Kumar Mishra, Am: This Appeal For Assessment Year (‘Ay’) 2017-18 Filed By The Assessee Is Directed Against The Order Dated 29.10.2025 Of The Additional Commissioner Of Income Tax (Appeals), Mysore [‘Addl. Cit(A)’] Passed Under Section 250 Of The Income Tax Act, 1961 (‘Act’).

disallowances: (i) Service Tax Penalty of Rs.14,19,967/- and; (ii) Interest of Rs.1,87,000/- under section 36(1)(iii) of the Act. We have