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

Bench: Shri Ravish Sood & Shri Arun Khodpia

23. Aggrieved, the assessee assailed the order passed by the A.O under Sec.271(1)(c) of the Act, dated 30.01.2015 before the CIT(A), who partly sustained the order of the A.O, observing as under:- “Decision for 2(a) & 2(b) & 2(c)- This issue is having past litigation and my Ld. Predecessor had confirmed the addition made

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

23. Aggrieved, the assessee assailed the order passed by the A.O under Sec.271(1)(c) of the Act, dated 30.01.2015 before the CIT(A), who partly sustained the order of the A.O, observing as under:- “Decision for 2(a) & 2(b) & 2(c)- This issue is having past litigation and my Ld. Predecessor had confirmed the addition made

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

23. Aggrieved, the assessee assailed the order passed by the A.O under Sec.271(1)(c) of the Act, dated 30.01.2015 before the CIT(A), who partly sustained the order of the A.O, observing as under:- “Decision for 2(a) & 2(b) & 2(c)- This issue is having past litigation and my Ld. Predecessor had confirmed the addition made

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

23. Aggrieved, the assessee assailed the order passed by the A.O under Sec.271(1)(c) of the Act, dated 30.01.2015 before the CIT(A), who partly sustained the order of the A.O, observing as under:- “Decision for 2(a) & 2(b) & 2(c)- This issue is having past litigation and my Ld. Predecessor had confirmed the addition made

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

23. Aggrieved, the assessee assailed the order passed by the A.O under Sec.271(1)(c) of the Act, dated 30.01.2015 before the CIT(A), who partly sustained the order of the A.O, observing as under:- “Decision for 2(a) & 2(b) & 2(c)- This issue is having past litigation and my Ld. Predecessor had confirmed the addition made

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

23. Aggrieved, the assessee assailed the order passed by the A.O under Sec.271(1)(c) of the Act, dated 30.01.2015 before the CIT(A), who partly sustained the order of the A.O, observing as under:- “Decision for 2(a) & 2(b) & 2(c)- This issue is having past litigation and my Ld. Predecessor had confirmed the addition made

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

23. Aggrieved, the assessee assailed the order passed by the A.O under Sec.271(1)(c) of the Act, dated 30.01.2015 before the CIT(A), who partly sustained the order of the A.O, observing as under:- “Decision for 2(a) & 2(b) & 2(c)- This issue is having past litigation and my Ld. Predecessor had confirmed the addition made

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

23. Aggrieved, the assessee assailed the order passed by the A.O under Sec.271(1)(c) of the Act, dated 30.01.2015 before the CIT(A), who partly sustained the order of the A.O, observing as under:- “Decision for 2(a) & 2(b) & 2(c)- This issue is having past litigation and my Ld. Predecessor had confirmed the addition made

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

23. Aggrieved, the assessee assailed the order passed by the A.O under Sec.271(1)(c) of the Act, dated 30.01.2015 before the CIT(A), who partly sustained the order of the A.O, observing as under:- “Decision for 2(a) & 2(b) & 2(c)- This issue is having past litigation and my Ld. Predecessor had confirmed the addition made

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

23. Aggrieved, the assessee assailed the order passed by the A.O under Sec.271(1)(c) of the Act, dated 30.01.2015 before the CIT(A), who partly sustained the order of the A.O, observing as under:- “Decision for 2(a) & 2(b) & 2(c)- This issue is having past litigation and my Ld. Predecessor had confirmed the addition made

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

23. Aggrieved, the assessee assailed the order passed by the A.O under Sec.271(1)(c) of the Act, dated 30.01.2015 before the CIT(A), who partly sustained the order of the A.O, observing as under:- “Decision for 2(a) & 2(b) & 2(c)- This issue is having past litigation and my Ld. Predecessor had confirmed the addition made

C.G. BUILDCON PRIVATE LIMITED ,RAIPUR vs. ITO WARD 3(1), RAIPUR

In the result, appeal of the assessee company is dismissed

Bench: Shri Partha Sarathi Chaudhury & Shri Arun Khodpiaआयकर अपील सं. / Ita No.300/Rpr/2023 "नधा"रण वष" / Assessment Year : 2009-10 C.G Buildcon Private Limited B-1, 3Rd Floor, C.G. Elite, Opp. Mandi Gate, Vidhan Sabha Road, Pandri (C.G.)-492 004 Pan: Aaccc5355P

c) The residential unit has a maximum built up area of 1500 sq. ft. (e) Not more than one residential unit in the housing project is allotted to any person being an individual and (f) In a case where a residential unit in the housing project is allotted to a person being an individual, no other residential unit in such

ACIT CENTRAL CIRCLE-1 RAIPUR, RAIPUR vs. MARUTI CLEAN COAL AND POWER LIMITED, RAIPUR

In the result, appeal of the Revenue in ITA No

Bench: Shri Partha Sarathi Chaudhury & Shri Avdhesh Kumar Mishraआयकर अपील सं. /It(Ss)A No.19/Rpr/2025 Co No.19/Rpr/2025 "नधा"रण वष" / Assessment Year : 2014-15 The Assistant Commissioner Of Income Tax, Central Circle-1, Raipur (C.G.) ........अपीलाथ" / Appellant बनाम / V/S. Maruti Clean Coal & Power Limited 8Th Floor, Cbd Complex, Sector-21, Atal Nagar, Naya Raipur, Raipur-492 018 Pan: Aadcm4810C ……""यथ" / Respondent

c) Without prejudice to the above, that the Ld. CIT(A) has not specifically recorded reasons in terms with Rule 46A(2), for admission of such additional evidences that too without providing any opportunity to the A.O whatsoever? 4. At the very outset, the Ld. CIT-DR submitted that they are not pressing Ground of appeal No.2 and 4. After

SHRI VIJAY KUMAR PATEL,RAIPUR vs. PRINCIPAL COMMISSIONER OF INCOME-TAX, RAIPUR-1, RAIPUR

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 212/Rpr/2024 ("नधा"रण वष" Assessment Year: 2017-18)

10 Shri Vijay Kumar Patel, Raipur vs PCIT, Raipur-1 11 Shri Vijay Kumar Patel, Raipur vs PCIT, Raipur-1 12 Shri Vijay Kumar Patel, Raipur vs PCIT, Raipur-1 10.4 We have considered the rival submissions, perused the material available on record and case laws relied upon by the parties. While deliberating upon the aforesaid issue, the controversies

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

C). Re. Disallowance u/s 40(a)(ia) of transmission charges: Rs. 1,18,63,401. 18. It transpires on a perusal of the assessment order that the assessee company had debited an amount of Rs.1,18,63,401/- in its Profit & loss account towards transmission charges which, however, was disallowed by 12 M/s. Chhattisgarh Steel & Power Ltd.Vs. ACIT, Central Circle

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

C). Re. Disallowance u/s 40(a)(ia) of transmission charges: Rs. 1,18,63,401. 18. It transpires on a perusal of the assessment order that the assessee company had debited an amount of Rs.1,18,63,401/- in its Profit & loss account towards transmission charges which, however, was disallowed by 12 M/s. Chhattisgarh Steel & Power Ltd.Vs. ACIT, Central Circle

SHRI SHRI SUSHIL KUMAR AGRAWAL, KORBA,KORBA(CG) vs. THE JOINT COMMISSIONER OF INCOME TAX,RANGE KORBA, KORBA(CG)

In the result, appeal of the assesee in ITA No

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos. 93 & 94/Rpr/2017 "नधा"रण वष" / Assessment Years: 2010-11 & 2011-12 Shri Sushil Kumar Agrawal, Prop. Of M/S. Shrikishan & Co., T.P Nagar, Korba (C.G.) Pan : Acgpa4350B .......अपीलाथ"/Appellant बनाम / V/S. The Joint Commissioner Of Income Tax, Korba (C.G.) ……""यथ" / Respondent

23(1) of the Act, therefore, we herein direct the A.O to determine the same strictly as per the mandate of law. Accordingly, the 49 Shri Sushil Kumar Agrawal Vs. Joint Commissioner of Income Tax, Range, Korba ITA Nos. 93 & 94 /RPR/2017 matter is restored to the file of the A.O for giving effect to our aforesaid observations. The Ground

SHRI SHRI SUSHIL KUMAR AGRAWAL, KORBA,KORBA(CG) vs. THE JOINT COMMISSIONER OF INCOME TAX,RANGE KORBA, KORBA(CG)

In the result, appeal of the assesee in ITA No

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos. 93 & 94/Rpr/2017 "नधा"रण वष" / Assessment Years: 2010-11 & 2011-12 Shri Sushil Kumar Agrawal, Prop. Of M/S. Shrikishan & Co., T.P Nagar, Korba (C.G.) Pan : Acgpa4350B .......अपीलाथ"/Appellant बनाम / V/S. The Joint Commissioner Of Income Tax, Korba (C.G.) ……""यथ" / Respondent

23(1) of the Act, therefore, we herein direct the A.O to determine the same strictly as per the mandate of law. Accordingly, the 49 Shri Sushil Kumar Agrawal Vs. Joint Commissioner of Income Tax, Range, Korba ITA Nos. 93 & 94 /RPR/2017 matter is restored to the file of the A.O for giving effect to our aforesaid observations. The Ground