HITESH GOLCHHA,RAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, RAIPUR, RAIPUR

Appeals of the assessee are partly allowed, in terms of our observations herein above

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं./Ita Nos.101, 102, 103 & 104/Rpr/2022 (िनधा"रण वष" /Assessment Years: 2014-15, 2015-16, 2016-17 & 2017-18) V. Hitesh Golchha Acit, Prop. Of Mouli Investment, Central Circle-1 Jeevan Ganga, Near Dani Bada, Raipur Budha Para, Raipur – 492 001 Chhattisgarh [Pan: Agjpg 7698 F] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri B. Subramanyam, C.A. ""यथ" क" ओर से /Respondent By : Shri S. K. Meena, Cit-D.R. सुनवाई क" तार"ख/Date Of Hearing : 13.09.2023 घोषणा क" तार"ख /Date Of Pronouncement : 02.11.2023

disallowance. 2.12. Therefore, if the Commissioner of Income Tax holds that there is any error in the order of the Assessing Officer, he should give a categorical finding in this regard and for this purpose, he himself has to make enquiries and investigations, whatever he deems fit in the circumstances. 2.13. The assessee had filed various replies

HITESH GOLCHHA,RAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, RAIPUR, RAIPUR

Appeals of the assessee are partly allowed, in terms of our observations herein above

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं./Ita Nos.101, 102, 103 & 104/Rpr/2022 (िनधा"रण वष" /Assessment Years: 2014-15, 2015-16, 2016-17 & 2017-18) V. Hitesh Golchha Acit, Prop. Of Mouli Investment, Central Circle-1 Jeevan Ganga, Near Dani Bada, Raipur Budha Para, Raipur – 492 001 Chhattisgarh [Pan: Agjpg 7698 F] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri B. Subramanyam, C.A. ""यथ" क" ओर से /Respondent By : Shri S. K. Meena, Cit-D.R. सुनवाई क" तार"ख/Date Of Hearing : 13.09.2023 घोषणा क" तार"ख /Date Of Pronouncement : 02.11.2023

disallowance. 2.12. Therefore, if the Commissioner of Income Tax holds that there is any error in the order of the Assessing Officer, he should give a categorical finding in this regard and for this purpose, he himself has to make enquiries and investigations, whatever he deems fit in the circumstances. 2.13. The assessee had filed various replies

HITESH GOLCHHA,RAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, RAIPUR, RAIPUR

Appeals of the assessee are partly allowed, in terms of our observations herein above

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं./Ita Nos.101, 102, 103 & 104/Rpr/2022 (िनधा"रण वष" /Assessment Years: 2014-15, 2015-16, 2016-17 & 2017-18) V. Hitesh Golchha Acit, Prop. Of Mouli Investment, Central Circle-1 Jeevan Ganga, Near Dani Bada, Raipur Budha Para, Raipur – 492 001 Chhattisgarh [Pan: Agjpg 7698 F] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri B. Subramanyam, C.A. ""यथ" क" ओर से /Respondent By : Shri S. K. Meena, Cit-D.R. सुनवाई क" तार"ख/Date Of Hearing : 13.09.2023 घोषणा क" तार"ख /Date Of Pronouncement : 02.11.2023

disallowance. 2.12. Therefore, if the Commissioner of Income Tax holds that there is any error in the order of the Assessing Officer, he should give a categorical finding in this regard and for this purpose, he himself has to make enquiries and investigations, whatever he deems fit in the circumstances. 2.13. The assessee had filed various replies

HITESH GOLCHHA,RAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, RAIPUR, RAIPUR

Appeals of the assessee are partly allowed, in terms of our observations herein above

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं./Ita Nos.101, 102, 103 & 104/Rpr/2022 (िनधा"रण वष" /Assessment Years: 2014-15, 2015-16, 2016-17 & 2017-18) V. Hitesh Golchha Acit, Prop. Of Mouli Investment, Central Circle-1 Jeevan Ganga, Near Dani Bada, Raipur Budha Para, Raipur – 492 001 Chhattisgarh [Pan: Agjpg 7698 F] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri B. Subramanyam, C.A. ""यथ" क" ओर से /Respondent By : Shri S. K. Meena, Cit-D.R. सुनवाई क" तार"ख/Date Of Hearing : 13.09.2023 घोषणा क" तार"ख /Date Of Pronouncement : 02.11.2023

disallowance. 2.12. Therefore, if the Commissioner of Income Tax holds that there is any error in the order of the Assessing Officer, he should give a categorical finding in this regard and for this purpose, he himself has to make enquiries and investigations, whatever he deems fit in the circumstances. 2.13. The assessee had filed various replies

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE- 4(1), RAIPUR vs. M/S SUPER IRON AND STEEL PVT LTD.,, RAIPUR

In the result, appeal of the revenue is partly allowed and Cross objection of the assessee is dismissed

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं./Ita No.261/Rpr/2017 ("नधा"रण वष" / Assessment Year :2010-2011) Acit-4(1), Raipur Vs M/S Super Iron & Steel Pvt. Ltd., Pritpal Farm House, Vip Road, Raipur(C.G.) Pan No. : Aaics 2579 R (अपीलाथ" /Appellant) .. (""यथ" / Respondent) & Cross Objection No.13/Rpr/2017 (Arising Out Of Ita No.261/Rpr/2017) ("नधा"रण वष" / Assessment Year :2010-2011) M/S Super Iron & Steel Pvt. Ltd., Vs Acit-4(1), Raipur Pritpal Farm House, Vip Road, Raipur(C.G.) Pan No. : Aaics 2579 R (अपीलाथ" /Appellant) (""यथ" / Respondent) ..

disallowance of Rs.2,92,028/- may please be deleted. 4. That the cross objector craves leave to add, amend, alter or delete all or any of the grounds of cross objection at the time of hearing of the appeal. 32. At the outset, ld. AR did not press ground No.1 & 3 raised in the cross objection, therefore, grounds No.1

MOHAN SUKUMARAN,,RAIGARH(CG) vs. DY. COMMISSIONER OF INCOME TAX, CIRCLE - 1(1), BILASPUR(CG)

In the result, appeal of the assessee is partly allowed

Bench: Shri Pradip Kumar Kedia & Shri Pawan Singh

disallowances out of service tax claims and interest thereon are bad in law at the threshold and thus unsustainable. This is more so on account of fact that Section 251 r.w.s. 150(2

MOHAN SUKUMARAN,,RAIGARH(CG) vs. DY. COMMISSIONER OF INCOME TAX, CIRCLE - 1(1), BILASPUR(CG)

In the result, appeal of the assessee is partly allowed

Bench: Shri Pradip Kumar Kedia & Shri Pawan Singh

disallowances out of service tax claims and interest thereon are bad in law at the threshold and thus unsustainable. This is more so on account of fact that Section 251 r.w.s. 150(2

SHREE KRISHNA UDYOG, RAIPUR,RAIPUR vs. INCOME TAX OFFICER, WARD-1(1), RAIPUR, RAIPUR

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

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Avdhesh Kumar Mishra, Am आयकर अपील सं. / Ita No: 841/Rpr/2025 (िनधा"रण वष" Assessment Year: 2018-19) Shree Krishna Udyog, 17A, Vs Income Tax Officer, Ward 1(1), Bhanpuri Industrial Area, Aaykar Bhawan, Civil Lines, Raipur, Chhattisgarh, 492010 Raipur Chhattisgarh, 492001 Pan: Aapfs5659E (अपीलाथ"/Appellant) (""थ" / Respondent) : िनधा"रती की ओर से / Assessee By : Shri G. S. Agrawal, Ca राज" की ओर से / Revenue By : Dr. Priyanka Patel, Sr. Dr सुनवाई की तारीख / Date Of Hearing : 10/02/2026 घोषणा की तारीख / Date Of : 16/02/2026 Pronouncement आदेश / O R D E R Per Avdhesh Kumar Mishra, Am:

2 Shree Krishna Udyog vs. Income Tax Officer, Ward-1(1), Raipur 3. The relevant facts giving rise to this appeal are that the assessee filed its original Income Tax Return (‘ITR’) of the relevant year on 31.10.2018 declaring income of Rs.9,57,020/-. Later, the case was re-opened on the reasoning that the assessee has taken accommodation entry

UMESH KUMAR PANDEY, DURG,DURG vs. INCOME TAX OFFICER, WARD 2(1), BHILAI, BHILAI

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

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Avdhesh Kumar Mishra, Am आयकर अपील सं./Ita No: 42/Rpr/2026 (िनधा"रण वष" Assessment Year: 2021-22)

disallowed in totality. The learned counsel for the parties have placed before us the decisions of the Division Bench in the cases of Pr. CIT v. Mohommad Haji Adam & Co. [2019] 103 taxmann.com 459 (Bom.) and Pr. CIT v. Paramshakti Distributors (P.) Ltd. (IT Appeal No. 413 of 2017, dated 15-7- 2010] wherein the Division Bench has observed that

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

section 14A, as it was added back in the income of the assessee in preceding Assessment Year i.e. 2010-11.” 52. At the very outset of the hearing of the appeal the Ld. Authorized Representative (for short ‘AR’) for the assessee submitted that he was not pressing the ground of appeal No.1. In view of the concession

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

section 14A, as it was added back in the income of the assessee in preceding Assessment Year i.e. 2010-11.” 52. At the very outset of the hearing of the appeal the Ld. Authorized Representative (for short ‘AR’) for the assessee submitted that he was not pressing the ground of appeal No.1. In view of the concession

SHRI PATEL ENTERPRISES,,KORBA(CG) vs. DY. COMMISSIONER OF INCOME TAX, CIRCLE- KORBA,

In the result, the appeal of the assessee is partly allowed for statistical purpose in terms of our observations as discussed herein above

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अऩीऱ सं./Ita No.112/Rpr/2017 (ननधाारण वषा / Assessment Year : 2012-2013) M/S Patel Enterprises, Vs Dcit, Circle-Korba A-3, Vikas Complex, First Floor, Power House Road, Korba (C.G.) Pan No. : Aajfm 0718 Q (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

section 251 (2) of the Income Tax Act, 1961. Your honour, in this regard I am relying the following citations: - 01. MOHAN SUKUMARAN vs. DEPUTY COMMISSIONER OF INCOME TAX- (2021) 63 CCH 0508 Raipur Trib 02. RENU SAGAR POWER COL. LTD. vs. COMMISSIONER OF INCOME TAX- (2016) 96 CCH 0403 AUHC 03. SHANKAR GUPTA vs. INCOME TAX OFFICER

THE RAIGARH NAGRIK SAHKARI BANK MARYADIT,RAIGARH(CG) vs. THE INCOME TAX OFFICER, WARD-3, RAIGARH, RAIGARH(CG)

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No.33/Rpr/2017 "नधा"रण वष" / Assessment Year : 2010-11

251(2) of the Income-tax Act, 1961 and the appeal order is bad in law. 2. The Ld. Commissioner of Income-tax (Appeals) has erred in confirming the action of disallowance made u/s. 40(a)(ia) of the Income-tax Act including enhancement at Rs.64,000/-. 3. The appellant reserves the right to add, amend, alter and omit

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)

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 on the count of this ground alone. 3. On the facts and circumstances

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1), RAIPUR, RAIPUR vs. CHHATTISGARH RAJYA SAHAKARI AWAS SANGH (MARYADIT), RAIPUR

In the result, the appeal of the revenue is dismissed in terms of our aforesaid observations

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 206/Rpr/2022 "नधा"रण वष" / Assessment Year : 2015-16 The Assistant Commissioner Of Income Tax, Circle-1(1), Raipur (C.G.) .......अपीलाथ" / Appellant बनाम / V/S. Chhattisgarh Rajya Sahkari Awas Sangh Maryadit C-191, Tagore Nagar, Raipur (C.G.) Pan : Aaaac5903F ……""यथ" / Respondent

disallowed the assessee’s claim for deduction u/s.80P of the Act of Rs.1,63,14,289/- (out of Rs.1,78,54,220/-). Accordingly, the A.O vide his order passed u/s. 143(3) r.w.s. 147 of the Act dated 26.12.2018 determined the income of the assessee society at Rs.1,63,14,290/-. 4. Aggrieved the assessee carried the matter in appeal

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)

disallowance were made by the Ld. AO. 3 Spin Packaging Ltd. Vs. DCIT/ACIT-2(1), Bilaspur Consequently, the assessed income of the assessee has been enhanced and determined at Rs. 2,11,63,266/-, with certain addition amounting to Rs. 54,52,856/-. 4. Aggrieved with the aforesaid additions, assessee preferred an appeal before the Ld. CIT(A), however, on account

GURMEET SINGH HORA,RAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX-1(1), RAIPUR, RAIPUR

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita Nos: 358, 359 & 360/Rpr/2025 (िनधा"रण वष" Assessment Year: 2019-20, 2020-21 & 2021-22)

disallowance on account of payment towards contribution of provident fund and ESIC beyond due dates stipulated under the respective Acts but paid before the due date of filing of return under Income Tax Act. 6. Aggrieved with the aforesaid additions, the assessee preferred an appeal before Ld. CIT(A), wherein the appeal of the assessee has been dismissed in-limine

GURMEET SINGH HORA,RAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX-1(1), RAIPUR, RAIPUR

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita Nos: 358, 359 & 360/Rpr/2025 (िनधा"रण वष" Assessment Year: 2019-20, 2020-21 & 2021-22)

disallowance on account of payment towards contribution of provident fund and ESIC beyond due dates stipulated under the respective Acts but paid before the due date of filing of return under Income Tax Act. 6. Aggrieved with the aforesaid additions, the assessee preferred an appeal before Ld. CIT(A), wherein the appeal of the assessee has been dismissed in-limine

GURMEET SINGH HORA,RAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX-1(1), RAIPUR, RAIPUR

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita Nos: 358, 359 & 360/Rpr/2025 (िनधा"रण वष" Assessment Year: 2019-20, 2020-21 & 2021-22)

disallowance on account of payment towards contribution of provident fund and ESIC beyond due dates stipulated under the respective Acts but paid before the due date of filing of return under Income Tax Act. 6. Aggrieved with the aforesaid additions, the assessee preferred an appeal before Ld. CIT(A), wherein the appeal of the assessee has been dismissed in-limine