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 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

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 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 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

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,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,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

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

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

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

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

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

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

SHRI SRI JAGANNATH TRANSPORT CORPORATION,RAIPUR (CG) vs. THE ASSISTANT COMMISSIONER OF IMCOME TAX 3(1), RAIPUR (CG)

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

Bench: Shri Ravish Sood & Shri Jamlappa D Battullआयकर अपील सं. / Ita No. 306/Rpr/2016 "नधा"रण वष" / Assessment Year : 2012-13 Sri Jagannath Transport Corporation 2, Krishna Complex, Kuthchery Chowk, Raipur (C.G.). Pan : Aacfj3511F .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax, Circle-3(1), Raipur (C.G.) ……""यथ" / Respondent Assessee By : Shri Veekaas S. Sharma, Ar Revenue By : Shri Sanjay Kumar, Dr सुनवाई की तारीख / Date Of Hearing :15.03.2022 घोषणा क" तार"ख / Date Of Pronouncement : 30.03.2022

disallowing Rs.2,38,087/- on account of penalty expenses without considering the nature of expenditure not being penalty for breach

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

M/S SHARDA ENERGY & MINERALS LIMITED,RAIPUR (CG) vs. THE ASSISTANT COMMISSIONER OF IMCOME TAX, CENTRALCIRCLE-1,RAIPUR-2, RAIPUR (CG)

Bench: Shri N.K. Billaiya & Shri Ram Lal Negi)

penalty on quantum of concealment only on disallowed interest of Rs. 1,20,71,158/- + 9,44,040/- + 64358/- amounting

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