PADMA DHURWAY, DURG,DURG vs. INCOME TAX OFFICER-1(1), BHILAI, DURG

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 272/Rpr/2023 "नधा"रण वष" / Assessment Year : 2018-19 Padma Dhurway, Near Pawan Kirana Store, Sangram Chowk, Prem Nagar, Sikola Bhata, Durg (C.G.)-491 001. Pan : Aarpd5814C .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer-1(1), Bhilai (C.G.) ……""यथ" / Respondent

disallowance does not come into play when the payment is made well before the due date of filing the income tax return under 23 Padma Dhurway Vs. ITO-1(1), Bhilai section

BUNDELAS SECURITAS AND CONSULTANTS PVT. LTD., BILASPUR,BILASPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2(1), BILASPUR, BILASPUR

In the result, appeal of the assessee in ITA No

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos. 59 & 60/Rpr/2023 "नधा"रण वष" / Assessment Years : 2018-19 Bundelas Securities & Consultants Pvt. Ltd. L-38, Yadunandan Nagar, Tifra, Bilaspur (C.G.)-495 223 Pan : Aaccb6831H .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax, Circle-2(1), Bilaspur (C.G.) ……""यथ" / Respondent

section 36(1)(va) r.w.s. 2(24)(x) of "the Act" but paid to the (respective funds after the due dates as specified by rules of relevant funds are correctly held as deemed income and, therefore , the disallowance is hereby confirmed as the said late payments are \ not covered under 43B of the Act. Accordingly, these grounds of appeal

BUNDELAS SECURITAS AND CONSULTANTS PVT. LTD., BILASPUR,BILASPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2(1), BILASPUR, BILASPUR

In the result, appeal of the assessee in ITA No

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos. 59 & 60/Rpr/2023 "नधा"रण वष" / Assessment Years : 2018-19 Bundelas Securities & Consultants Pvt. Ltd. L-38, Yadunandan Nagar, Tifra, Bilaspur (C.G.)-495 223 Pan : Aaccb6831H .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax, Circle-2(1), Bilaspur (C.G.) ……""यथ" / Respondent

section 36(1)(va) r.w.s. 2(24)(x) of "the Act" but paid to the (respective funds after the due dates as specified by rules of relevant funds are correctly held as deemed income and, therefore , the disallowance is hereby confirmed as the said late payments are \ not covered under 43B of the Act. Accordingly, these grounds of appeal

SATPAL SINGH SANDHU,RAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1), RAIPUR, RAIPUR

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

Bench: Shri Ravish Soodआयकर अपील सं./ Ita No. 04/Rpr/2023 "नधा"रण वष" / Assessment Year : 2019-20 Satpal Singh Sandhu 151/2, Ward -1, Sandhu Bhavan, Guru Govind Singh Marg, Heerapur, Raipur (C.G.)-492 001 Pan : Cseps7315E .......अपीलाथ" / Appellant बनाम / V/S. The Deputy Commissioner Of Income Tax, Circle-1(1), Raipur (C.G.). ……""यथ" / Respondent

disallowance does not come into play when the payment is made well before the due date of filing the income tax return under section 139(1). Viewed thus also, the impugned adjustment is vitiated in law, and we must delete the same for this short reason as well. 10. In view of the detailed discussions above

ARUN KUMAR VERMA, BHILAI,DURG vs. INCOME TAX OFFICER 1(2), BHILAI, DURG

The appeals of the assessee are dismissed in terms of my aforesaid observations

Bench: Shri Ravish Soodआयकर अपील सं./ Ita Nos.79 & 80/Rpr/2023 "नधा"रण वष" / Assessment Years : 2018-19 & 2019-2020 Arun Kumar Verma Plot No.152, Telgu Para, Maroda Tank, Maroda, Bhilai (C.G.) Pan : Abkpv0530H .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer-1(2), Raipur (C.G.). ……""यथ" / Respondent

disallowed irrespective of the fact that such sum was paid before the due date of filing of return of income. 10 Arun Kumar Verma Vs. ITO-1(2), Bhilai ITA Nos. 79 & 80/RPR/2023 11. Further, the use of the phrase "deemed never to have applied" in Explanations to Section 36(1)(va) and Section 43B, inserted by the Finance

ARUN KUMAR VERMA, BHILAI,DURG vs. INCOME TAX OFFICER 1(2), BHILAI, DURG

The appeals of the assessee are dismissed in terms of my aforesaid observations

Bench: Shri Ravish Soodआयकर अपील सं./ Ita Nos.79 & 80/Rpr/2023 "नधा"रण वष" / Assessment Years : 2018-19 & 2019-2020 Arun Kumar Verma Plot No.152, Telgu Para, Maroda Tank, Maroda, Bhilai (C.G.) Pan : Abkpv0530H .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer-1(2), Raipur (C.G.). ……""यथ" / Respondent

disallowed irrespective of the fact that such sum was paid before the due date of filing of return of income. 10 Arun Kumar Verma Vs. ITO-1(2), Bhilai ITA Nos. 79 & 80/RPR/2023 11. Further, the use of the phrase "deemed never to have applied" in Explanations to Section 36(1)(va) and Section 43B, inserted by the Finance

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.

disallowed u/s.36(1)(va) r.w.s. 2(24)(x) of the Act. 23. Case of the assessee was, thereafter, selected for scrutiny assessment u/s.143(2) of the Act, wherein, no further addition was made by National e-Assessment Centre (NeAC) vide its order passed u/s.143(3) of the Act dated 09.03.2021. 24. Aggrieved, the assessee carried the matter in appeal before

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.

disallowed u/s.36(1)(va) r.w.s. 2(24)(x) of the Act. 23. Case of the assessee was, thereafter, selected for scrutiny assessment u/s.143(2) of the Act, wherein, no further addition was made by National e-Assessment Centre (NeAC) vide its order passed u/s.143(3) of the Act dated 09.03.2021. 24. Aggrieved, the assessee carried the matter in appeal before

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

disallowed under Section 43-B which, as stated above, was inserted with effect from 1-4-1984 *** 22. It is important to note once again that, by the Finance Act, 2003, not only is the second proviso deleted but even the first proviso is sought to be amended by bringing about a uniformity in tax, duty, cess

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

disallowance of the assessee’s claim for deduction of commission expenses is not based on any material or observations which would lead to an irrefutable conclusion that the said expenditure was either not genuine or; was not incurred wholly and exclusively for the purpose of assessee’s business within the meaning of section 37(1) of the Act, therefore

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

disallowance of the assessee’s claim for deduction of commission expenses is not based on any material or observations which would lead to an irrefutable conclusion that the said expenditure was either not genuine or; was not incurred wholly and exclusively for the purpose of assessee’s business within the meaning of section 37(1) of the Act, therefore

M/S. RAJ PIPES,RAJNANDGAON vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE- 1(1), RAIPUR

Bench: Shri Ravish Sood

disallowed under Section 43-B which, as stated above, was inserted with effect from 1-4-1984 *** 22. It is important to note once again that, by the Finance Act, 2003, not only is the second proviso deleted but even the first proviso is sought to be amended by bringing about a uniformity in tax, duty, cess

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

disallowed under Section 43-B which, as stated above, was inserted with effect from 1-4-1984 *** 22. It is important to note once again that, by the Finance Act, 2003, not only is the second proviso deleted but even the first proviso is sought to be amended by bringing about a uniformity in tax, duty, cess

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

disallowed under Section 43-B which, as stated above, was inserted with effect from 1-4-1984 *** 22. It is important to note once again that, by the Finance Act, 2003, not only is the second proviso deleted but even the first proviso is sought to be amended by bringing about a uniformity in tax, duty, cess

M/S ASHOK ENGINEERING WORKS,KORBA vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1), BILASPUR, BILASPUR

In the result, appeal of the assessee in ITA No

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos. 53 & 54/Rpr/2022 "नधा"रण वष" / Assessment Years : 2017-18 & 2018-19 M/S. Ashoka Engineering Works, Lig-51, Sada Colony, Jamnipali, Korba (C.G.)-495 450 Pan : Aaafw5581G .......अपीलाथ" / Appellant बनाम / V/S. The Deputy Commissioner Of Income Tax, Circle-1(1), Bilaspur (C.G.) ……""यथ" / Respondent

disallowed under Section 43-B which, as stated above, was inserted with effect from 1-4-1984 *** 13 M/s. Ashoka Engineering Works Vs. DCIT, Circle-1(1), Bilaspur ITA Nos. 53 & 54/RPR/2022 22. It is important to note once again that, by the Finance Act, 2003, not only is the second proviso deleted but even the first proviso is sought

M/S ASHOKA ENGINEERING WORKS,KORBA vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1), BILASPUR, BILASPUR

In the result, appeal of the assessee in ITA No

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos. 53 & 54/Rpr/2022 "नधा"रण वष" / Assessment Years : 2017-18 & 2018-19 M/S. Ashoka Engineering Works, Lig-51, Sada Colony, Jamnipali, Korba (C.G.)-495 450 Pan : Aaafw5581G .......अपीलाथ" / Appellant बनाम / V/S. The Deputy Commissioner Of Income Tax, Circle-1(1), Bilaspur (C.G.) ……""यथ" / Respondent

disallowed under Section 43-B which, as stated above, was inserted with effect from 1-4-1984 *** 13 M/s. Ashoka Engineering Works Vs. DCIT, Circle-1(1), Bilaspur ITA Nos. 53 & 54/RPR/2022 22. It is important to note once again that, by the Finance Act, 2003, not only is the second proviso deleted but even the first proviso is sought

S.S.FLEXI PACK PRIVATE LIMITED,RAIPUR vs. ACIT-CIRCLE-1(1), RAIPUR

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No.97/Rpr/2021 "नधा"रण वष" / Assessment Year : 2018-19 S.S. Flexi Pack Private Limited Near Barkha Hotel, Station Road, Raipur (C.G.)-492 001 Pan: Aahcs3562K .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax, Circle-1(1), Raipur (C.G.) ……""यथ" / Respondent

disallowed under Section 43-B which, as stated above, was inserted with effect from 1-4-1984 *** 22. It is important to note once again that, by the Finance Act, 2003, not only is the second proviso deleted but even the first proviso is sought to be amended by bringing about a uniformity in tax, duty, cess

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

23-24 18/RPR/2022 Sudersan The ACIT, Cicle- 2018-19 1(1), Bilaspur (C.G.) Sukumaran, 239, 89/RPR/2021 2019-20 1st Floor, Vrindavan Plaza, Raigarh PAN : AJFPS7609M Assessee by : Shri R.B Doshi, CA Revenue by : Shri V.K Singh, CIT-DR Sl. ITA No. Name of Appellant Name of Asst. Respondent No. Year 25-26 77/RPR/2021 Shri Ram Finance The DCIT

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

23-24 18/RPR/2022 Sudersan The ACIT, Cicle- 2018-19 1(1), Bilaspur (C.G.) Sukumaran, 239, 89/RPR/2021 2019-20 1st Floor, Vrindavan Plaza, Raigarh PAN : AJFPS7609M Assessee by : Shri R.B Doshi, CA Revenue by : Shri V.K Singh, CIT-DR Sl. ITA No. Name of Appellant Name of Asst. Respondent No. Year 25-26 77/RPR/2021 Shri Ram Finance The DCIT