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.)

disallowance at the time of filing of the revised return of income could not have been summarily discarded. Also, we cannot remain oblivion of the fact that the assessee respectfully following the judgment of the Hon’ble Supreme Court in the case of Checkmate Servies Pvt. Ltd. Vs. CIT-1 (supra), had thereafter, in the assessment proceedings offered the aforementioned

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.)

disallowance at the time of filing of the revised return of income could not have been summarily discarded. Also, we cannot remain oblivion of the fact that the assessee respectfully following the judgment of the Hon’ble Supreme Court in the case of Checkmate Servies Pvt. Ltd. Vs. CIT-1 (supra), had thereafter, in the assessment proceedings offered the aforementioned

MICKEY SHRIVASTVA,RAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX -3(1), RAIPUR

In the result, appeal of the assessee is allowed

Bench: SHRI RAVISH SOOD (Judicial Member), SHRI ARUN KHODPIA (Accountant Member)

234A, 234B and 234C at Rs. 8,50,565/- which is unjustified as the appellant never knew that above additions and disallowances will be made. 5. That the appellant craves leave to add, alter or modify the ground of appeal any time before or at the time of hearing of the appeal. 8. Further the assessee has filed additional ground

SMT. ANITA BANODHA ALIAS ANITA KATHGAR , ANITA AUTO, PONDI CHIRMIRI KOREA,KOREA vs. PRINCIPAL COMMISSIONER OF INCOME TAX-1, RAIPUR, RAIPUR

In the result, appeal of the assessee is dismissed

Bench: Shri Partha Sarathi Chaudhury & Shri Arun Khodpiaआयकर अपील सं. / Ita No.230/Rpr/2025 "नधा"रण वष" / Assessment Year : 2018-19 Smt. Anita Banodha Alias Anita Kathgar Anita Auto, Pondi, West Chirmiri, Korea (C.G)-497 449 Pan: Afgpj1876C ........अपीलाथ" / Appellant बनाम / V/S. The Pr. Commissioner Of Income Tax, Raipur-1(C.G.) ……""यथ" / Respondent

disallowed u/s 37(1) of the Act. The above omission has led to under levy of tax including Cess of Rs.34,696/- and interest u/s 234a and 234B amounting to Rs.18,041/- and 20,817/- respectively. 7 Smt. Anita Banodha alias Anita Kathgar Vs. Pr. CIT, Raipur-1 Thus, aggregate under levy of tax and interest in this case arrives

SARTHAK ISPAT PVT. LTD., RAIPUR,RAIPUR vs. ACIT, CENTRAL CIRCLE-2, RAIPUR, RAIPUR

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / It(Ss)A No. 14 & Ita Nos. 513, 514, 515, 516 & 517/Rpr/2024 (िनधा"रण वष" Assessment Year: 2017-18, 2014-15, 2015-16, 2016-17, 2018-19 & 2019-20)

disallowance of Rs.6,34,30/- made by the A.O. on account of alleged commission @ I% of the alleged undisclosed sale. 5. For that the Ld. ClT(A) ought to have directed the A.O. to compute proper interest u/s 234A, 234B and 234C

SARTHAK ISPAT PVT. LTD., RAIPUR,RAIPUR vs. ACIT, CENTRAL CIRCLE-2, RAIPUR, RAIPUR

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / It(Ss)A No. 14 & Ita Nos. 513, 514, 515, 516 & 517/Rpr/2024 (िनधा"रण वष" Assessment Year: 2017-18, 2014-15, 2015-16, 2016-17, 2018-19 & 2019-20)

disallowance of Rs.6,34,30/- made by the A.O. on account of alleged commission @ I% of the alleged undisclosed sale. 5. For that the Ld. ClT(A) ought to have directed the A.O. to compute proper interest u/s 234A, 234B and 234C

SARTHAK ISPAT PVT. LTD., RAIPUR,RAIPUR vs. ACIT, CENTRAL CIRCLE-2, RAIPUR, RAIPUR

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / It(Ss)A No. 14 & Ita Nos. 513, 514, 515, 516 & 517/Rpr/2024 (िनधा"रण वष" Assessment Year: 2017-18, 2014-15, 2015-16, 2016-17, 2018-19 & 2019-20)

disallowance of Rs.6,34,30/- made by the A.O. on account of alleged commission @ I% of the alleged undisclosed sale. 5. For that the Ld. ClT(A) ought to have directed the A.O. to compute proper interest u/s 234A, 234B and 234C

SARTHAK ISPAT PVT. LTD., RAIPUR,RAIPUR vs. ACIT, CENTRAL CIRCLE-2, RAIPUR, RAIPUR

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / It(Ss)A No. 14 & Ita Nos. 513, 514, 515, 516 & 517/Rpr/2024 (िनधा"रण वष" Assessment Year: 2017-18, 2014-15, 2015-16, 2016-17, 2018-19 & 2019-20)

disallowance of Rs.6,34,30/- made by the A.O. on account of alleged commission @ I% of the alleged undisclosed sale. 5. For that the Ld. ClT(A) ought to have directed the A.O. to compute proper interest u/s 234A, 234B and 234C

SARTHAK ISPAT PVT. LTD., RAIPUR,RAIPUR vs. ACIT, CENTRAL CIRCLE-2, RAIPUR, RAIPUR

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / It(Ss)A No. 14 & Ita Nos. 513, 514, 515, 516 & 517/Rpr/2024 (िनधा"रण वष" Assessment Year: 2017-18, 2014-15, 2015-16, 2016-17, 2018-19 & 2019-20)

disallowance of Rs.6,34,30/- made by the A.O. on account of alleged commission @ I% of the alleged undisclosed sale. 5. For that the Ld. ClT(A) ought to have directed the A.O. to compute proper interest u/s 234A, 234B and 234C

INCOME TAX OFFICER-4(1), RAIPUR, CIVIL LINES, RAIPUR vs. SMITA MUKESH KEDIA, RAIPUR

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 451/Rpr/2025 (िनधा"रण वष" Assessment Year: 2019-20)

disallowed from the trading account and should be added to the total income of the assessee. Ld. AO also added amounting to Rs.45,580/- u/s 69C of the Act, presuming that the commission would have paid by the assessee in cash to M/s Pratyush Steels for the aforesaid bogus transactions. With the aforesaid addition, assessed income of the assessee