MADHYANI BUILDERS, BHILAI,DURG vs. INCOME TAX OFFICER, CIRCLE-1(1), BHILAI, DURG

Appeal of the assessee is allowed for statistical purposes, in terms of over aforesaid observations

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 189/Rpr/2025 (िनधा"रण वष" Assessment Year: 2022-23)

250 of the Income Tax Act, 1961 (in short “the Act”), which in turn arises from the intimation u/s 143(1) of the Act, dated 30.12.2023, issued by Centralized Processing Center, Bengaluru (in short “Ld. AO”). 2 Madhyani Builders Vs Income Tax Officer, Circle-1(1), Bhilai 2. The grounds of appeal raised by the assessee are as under

SPIN PACKAGING LTD., BILASPUR,BILASPUR vs. DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX-2(1), BILASPUR, BILASPUR

Appeal of the assessee is allowed for statistical purposes, in terms of over aforesaid observations

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 165/Rpr/2025 (िनधा"रण वष" Assessment Year: 2017-18)

section 250 of the Income Tax Act, 1961 (in short “the Act”), dated 23.01.2025, for the Assessment Year 2017-18, which in turn arises from the assessment order u/s 143(3) of the Act, dated 19.12.2019 passed by Assistant Commissioner of Income Tax, DC/ACIT-2(1), Bilaspur, (in short “Ld. AR”). 2 Spin Packaging Ltd. Vs. DCIT/ACIT-2(1), Bilaspur

SHARAD GOEL, RAIPUR,RAIPUR vs. ACIT, CENTRAL CIRCLE-1, RAIPUR, RAIPUR

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 310/Rpr/2025 (िनधा"रण वष" Assessment Year: 2013-14)

250(4) and (6) of the Act which are not adhered to by him, we find it appropriate to restore this matter back to the file of Ld. Addl/JCIT(A) for fresh adjudication. 9. Adverting to the second issue regarding ad-hoc disallowance of 5% from Discount, Repair & Maintenance, Workshop Expenses amount to Rs.2,69,315/- and herein also

KIRAN AGRAWAL, RAIPUR,RAIPUR vs. ITO, DHAMTARI, DHAMTARI

Appeal of the assessee is allowed for statistical purposes, in terms of over aforesaid observations

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 655/Rpr/2025 (िनधा"रण वष" Assessment Year: 2022-23)

250 of the Act may please be cancelled/set-aside on this ground alone. 2. That the assessment order passed by the Ld. Assessing Officer, National Faceless Assessment Centre, New Delhi ("the Ld. AO") under section 143(3) r.w.s. 144B of the Act is highly illegal, bad in law, suffers from legal infirmities, vitiated, unsustainable and hence liable to be quashed

M/S M SUBBA RAJU,VIJAYAWADA vs. INCOME TAX OFFICER-1, RAJNANDGAON, RAJNANDGAON

In the result, appeal of the assessee is allowed

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.19/Rpr/2025 "नधा"रण वष" /Assessment Year: 2017-18 M/S. M Subba Raju D. No.32-12-16, Flat No.401, Sri Sri Kakatiya Towers, Boyapati Madhavrao Street, Mogalrajpuram, Vijaywada Pan: Aaefm3293R .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer-1, Rajnandgaon (C.G) ……""यथ" / Respondent

disallowed an amount of Rs.9 lacs as unexplained money u/s.69A of the Act. It was explained by the assessee that as regards the amount of Rs.9 lacs, the same was deposited by the partner of the assessee. However, due to similarity in the name of 3 M/s. M Subba Raju Vs. ITO-1, Rajnandgaon the assessee as well

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

4. Disallowance of expenditure on assets For “concealment of not belonging to the assessee company income” 5. Disallowance of payment made to ESM For “furnishing inaccurate transporters particulars of income” 6. Aggrieved, the assessee assailed the order passed by the A.O under Sec.271(1)(c) of the Act, dated 19.02.2013 before the CIT(A), who partly sustained the order

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

4. Disallowance of expenditure on assets For “concealment of not belonging to the assessee company income” 5. Disallowance of payment made to ESM For “furnishing inaccurate transporters particulars of income” 6. Aggrieved, the assessee assailed the order passed by the A.O under Sec.271(1)(c) of the Act, dated 19.02.2013 before the CIT(A), who partly sustained the order

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

4. Disallowance of expenditure on assets For “concealment of not belonging to the assessee company income” 5. Disallowance of payment made to ESM For “furnishing inaccurate transporters particulars of income” 6. Aggrieved, the assessee assailed the order passed by the A.O under Sec.271(1)(c) of the Act, dated 19.02.2013 before the CIT(A), who partly sustained the order

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

4. Disallowance of expenditure on assets For “concealment of not belonging to the assessee company income” 5. Disallowance of payment made to ESM For “furnishing inaccurate transporters particulars of income” 6. Aggrieved, the assessee assailed the order passed by the A.O under Sec.271(1)(c) of the Act, dated 19.02.2013 before the CIT(A), who partly sustained the order

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

4. Disallowance of expenditure on assets For “concealment of not belonging to the assessee company income” 5. Disallowance of payment made to ESM For “furnishing inaccurate transporters particulars of income” 6. Aggrieved, the assessee assailed the order passed by the A.O under Sec.271(1)(c) of the Act, dated 19.02.2013 before the CIT(A), who partly sustained the order

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

4. Disallowance of expenditure on assets For “concealment of not belonging to the assessee company income” 5. Disallowance of payment made to ESM For “furnishing inaccurate transporters particulars of income” 6. Aggrieved, the assessee assailed the order passed by the A.O under Sec.271(1)(c) of the Act, dated 19.02.2013 before the CIT(A), who partly sustained the order

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

4. Disallowance of expenditure on assets For “concealment of not belonging to the assessee company income” 5. Disallowance of payment made to ESM For “furnishing inaccurate transporters particulars of income” 6. Aggrieved, the assessee assailed the order passed by the A.O under Sec.271(1)(c) of the Act, dated 19.02.2013 before the CIT(A), who partly sustained the order

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

4. Disallowance of expenditure on assets For “concealment of not belonging to the assessee company income” 5. Disallowance of payment made to ESM For “furnishing inaccurate transporters particulars of income” 6. Aggrieved, the assessee assailed the order passed by the A.O under Sec.271(1)(c) of the Act, dated 19.02.2013 before the CIT(A), who partly sustained the order

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

4. Disallowance of expenditure on assets For “concealment of not belonging to the assessee company income” 5. Disallowance of payment made to ESM For “furnishing inaccurate transporters particulars of income” 6. Aggrieved, the assessee assailed the order passed by the A.O under Sec.271(1)(c) of the Act, dated 19.02.2013 before the CIT(A), who partly sustained the order

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

4. Disallowance of expenditure on assets For “concealment of not belonging to the assessee company income” 5. Disallowance of payment made to ESM For “furnishing inaccurate transporters particulars of income” 6. Aggrieved, the assessee assailed the order passed by the A.O under Sec.271(1)(c) of the Act, dated 19.02.2013 before the CIT(A), who partly sustained the order

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

4. Disallowance of expenditure on assets For “concealment of not belonging to the assessee company income” 5. Disallowance of payment made to ESM For “furnishing inaccurate transporters particulars of income” 6. Aggrieved, the assessee assailed the order passed by the A.O under Sec.271(1)(c) of the Act, dated 19.02.2013 before the CIT(A), who partly sustained the order

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

4. Disallowance of expenditure on assets For “concealment of not belonging to the assessee company income” 5. Disallowance of payment made to ESM For “furnishing inaccurate transporters particulars of income” 6. Aggrieved, the assessee assailed the order passed by the A.O under Sec.271(1)(c) of the Act, dated 19.02.2013 before the CIT(A), who partly sustained the order

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

4. Disallowance of expenditure on assets For “concealment of not belonging to the assessee company income” 5. Disallowance of payment made to ESM For “furnishing inaccurate transporters particulars of income” 6. Aggrieved, the assessee assailed the order passed by the A.O under Sec.271(1)(c) of the Act, dated 19.02.2013 before the CIT(A), who partly sustained the order

8TH BATALIAN INDIA RESERVE CAF,RAJNANDGAON vs. ACIT, CPC, TDS, GHAZIABAD

Bench: Shri Ravish Sood & Shri Arun Khodpia

disallowed under the proviso to section 143(1)(a). If any further enquiry is necessary, or if the Income-tax Officer feels that further proof is required in connection with the claim for deduction, he will have to issue a notice under sub-section (2) of section 143." 5.1.7 The order was passed u/s. 200A on 06.09.2014, which was appealable