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)

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 vide

XANDER FINANCE PVT. LTD., MUMBAI,MUMBAI vs. ACIT, CIRCLE-1(1), RAIPUR, RAIPUR

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 549/Rpr/2024 ("नधा"रण वष" Assessment Year: 2019-20)

section 205 r.w.s. 201 of the Income Tax Act, the default is on the part of deductor for which there are sufficient provisions in Income Tax Act to recover the TDS amount from the persons who as deducted it. The assessee, therefore, should not be penalized for the act of deductors. Ld. AR placed his reliance on the following judgments

S.A. ALUMINIUM,RAIPUR vs. INCOME TAX OFFICER, RAIPUR

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

Bench: Shri Ravish Soodआयकर अपील सं./ Ita No. 27/Rpr/2023 "नधा"रण वष" / Assessment Year : 2020-21 S.A. Aluminium 17/198 Station Road, Nahar Para, Raipur (C.G.)-492 009 Pan: Ackfs5874J .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Raipur (C.G.). ……""यथ" / Respondent

234B Rs.11,723/- and Rs. 3,438/- u/s 234C of the Act. The Appellant craves leave to add, amend, alter, modify or withdraw any of the ground of appeal at the time of hearing.” 2. Succinctly stated, the assessee firm had e-filed its return of income for A.Y.2020-21 on 26.11.2020 declaring an income of Rs.1,17,340/-. Intimation u/s.143

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

ADIM JATI SEWA SAHAKARI SAMITI MARYADIT, DHORRA,GARIYABAND vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1), RAIPUR

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 25/Rpr/2022 "नधा"रण वष" / Assessment Year : 2016-17 Adim Jati Sewa Sahakari Samiti Maryadit, Dhorra Ground Floor, Main Road Dhorra, Gariyaband(C.G)-493889 Pan: Aabaa7991C .......अपीलाथ" / Appellant बनाम / V/S. Acit, Circle 1(1) Revenue Building, Civil Lines Raipur (C.G.)-492001 ……""यथ" / Respondent

section which kindly be allowed. 3 5. That under the facts and the law the Ld.CIT (Appeals) NFAC, Delhi further erred in confirming the rejection of claim of the appellant for deduction of commission income earned at Rs. 2,73,661 u/s. 80P(2). Prayed that the above income is deductible u/s. 80P(2). 6.That Under the facts

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

GOPAL SPONGE & POWER PVT. LTD,RAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1), RAIPUR, RAIPUR

In the result appeal filed by the assessee stands dismissed, in terms of our observations here in above

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am (Ita No. 226/Rpr/2022) (Assessment Year: 2017-18) Gopal Sponge & Power Pvt. Ltd., Vs Assistant Commissioner Of Income Village- Siltara, Near Industrial Tax, Circle-1(1), Raipur, (C.G.) Growth Centre, Phase- 2, Raipur, (C.G.) Pan: Aaccg1525F (अपीलाथ" /Applicant) (""यथ" / Respondent) .. िनधा"रती क" ओर से /Assessee By : Shri B. Subramanyam, Ca राज"व क" ओर से /Revenue By : Shri S.K. Meena, Cit-Dr सुनवाई क" तार"ख / Date Of Hearing : 02-08-2023 घोषणा क" तार"ख/Date Of Pronouncement : 17-10- 2023

234B © 1% from 04/17 to Rs. 95,67,318/- 12/19 i.e 33 months on above Rs. Total tax and interest 3,85,59,192/- Where in computing the total income of an assessee of any previous year relevant to the assessment year commencing on or after- (i) The 1st day of April 2006 but before the 1st day of April

LS METATECH PRIVATE LIMITED, RAIPUR,RAIPUR vs. ITO, CIRCLE 1(1), RAIPUR, RAIPUR

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

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.766/Rpr/2025 "नधा"रण वष" /Assessment Year : 2024-25 Ls Metatech Private Limited 109, 1St Floor, Meghdoot Complex, Behind Vandana Bhawan, M. G. Road, Raipur (C.G.)-492 001 Pan: Aadcl5735B

disallowing the deduction claimed u/s 80-IAC of the Act on the alleged ground that the audit report in Form 10CCB was not filed at least one month prior to the due date for furnishing return of income u/s 139(1) of the Act (“the specified due date”). 2. The Ld. CIT(A) failed to appreciate and ought to have