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

section 36(1)(va) of the Income Tax Act, 1961. 2. On the facts and in the circumstances of the case, the ld. CIT(A) erred in deleting the addition of Rs.65,59,256/- made by the Assessing Officer on account of disallowance

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

section 36(1)(va) of the Income Tax Act, 1961. 2. On the facts and in the circumstances of the case, the ld. CIT(A) erred in deleting the addition of Rs.65,59,256/- made by the Assessing Officer on account of disallowance

PRADEEP KUMAR DHURVE,DURG vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE 1(1), BHILAI, BHILAI

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

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 302/Rpr/2023 "नधा"रण वष" / Assessment Year : 2018-19 Pradeep Kumar Dhurve Near Pawan Kirana Store, Sangram Chowk, Prem Nagar, Sikola Bhata, Durg (C.G.)-491 001 Pan : Aanpd6067H

disallowance of Section 143(1)(a)(iv). When the due date under Explanation to Section 36(1)(va) is judicially

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 as per the mandate of Section 36(1)(va) r.w.s. 2(24)(x) of the Act. As pointed out by the Ld. DR, and, rightly

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 as per the mandate of Section 36(1)(va) r.w.s. 2(24)(x) of the Act. As pointed out by the Ld. DR, and, rightly

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

Bench: Shri Ravish Sood

disallowance of the 3 M/s. Raj Pipes Vs. ACIT, Circle-1(1), Raipur said amount could have been made under the provisions of Section 36

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.

disallowance of Rs.4,44,59,090/- by alleging that employees contribution to "Employee Provident Fund (EPF)" paid after the due date specified in the "Employees' Provident Funds and Miscellaneous Provisions Act, 1952" but on or before the due date specified u/s.139(1) of the Income-tax Act, 1961 is not allowable in view of provision of section 36

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.

disallowance of Rs.4,44,59,090/- by alleging that employees contribution to "Employee Provident Fund (EPF)" paid after the due date specified in the "Employees' Provident Funds and Miscellaneous Provisions Act, 1952" but on or before the due date specified u/s.139(1) of the Income-tax Act, 1961 is not allowable in view of provision of section 36

N.R. WIRES PRIVATE LIMITED,BHILAI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 1(1), BHILAI

Bench: Shri Ravish Sood & Shri Arun Khodpia

disallowed as per the mandate of Section 36(1)(va) r.w.s. 2(24)(x) of the Act. As pointed out by the Ld. DR, and, rightly

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

disallowed as per the mandate of Section 36(1)(va) r.w.s. 2(24)(x) of the Act. As pointed out by the Ld. DR, and, rightly

KINGER AGRICO PRIVATE LIMITED,RAIPUR vs. DY. COMMISSIONER OF INCOME TAX, CPC, BANGALORE

Bench: Shri Ravish Sood & Shri Arun Khodpia

disallowed as per the mandate of Section 36(1)(va) r.w.s. 2(24)(x) of the Act. As pointed out by the Ld. DR, and, rightly

SANKALP REALITIES,RAIPUR vs. DY. COMMISSIONER OF INCOME TAX (CPC), BANGALORE

Bench: Shri Ravish Sood & Shri Arun Khodpia

disallowed as per the mandate of Section 36(1)(va) r.w.s. 2(24)(x) of the Act. As pointed out by the Ld. DR, and, rightly

M/S. PRENITA CONSTRUCTIONS,JAGDALPUR vs. DY. COMMISSIONER OF INCOME TAX, CPC, BANGALORE

Bench: Shri Ravish Sood & Shri Arun Khodpia

disallowed as per the mandate of Section 36(1)(va) r.w.s. 2(24)(x) of the Act. As pointed out by the Ld. DR, and, rightly

MESERS VICON MOTORCYCLE AND SCOOTER INDIA PRIVATE LIMITED,RAIPUR vs. ASSISTTANT COMMISSIONER OF INCOME TAX, CIRCLE -4(1), RAIPUR

Bench: Shri Ravish Sood & Shri Arun Khodpia

disallowed as per the mandate of Section 36(1)(va) r.w.s. 2(24)(x) of the Act. As pointed out by the Ld. DR, and, rightly

M/S. PRENTIA CONSTRUCTIONS,JAGDALPUR vs. INCOME TAX OFFICER, WARD-JAGDALPUR, JAGDALPUR

Bench: Shri Ravish Sood & Shri Arun Khodpia

disallowed as per the mandate of Section 36(1)(va) r.w.s. 2(24)(x) of the Act. As pointed out by the Ld. DR, and, rightly

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

disallowed as per the mandate of Section 36(1)(va) r.w.s. 2(24)(x) of the Act. As pointed out by the Ld. DR, and, rightly

NANESH PROJECTS,RAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CPC, BANGALORE

Bench: Shri Ravish Sood & Shri Arun Khodpia

disallowed as per the mandate of Section 36(1)(va) r.w.s. 2(24)(x) of the Act. As pointed out by the Ld. DR, and, rightly

JHARNA JAISWAL,RAIPUR vs. CIT(A), NFAC, DELHI

Bench: Shri Ravish Sood & Shri Arun Khodpia

disallowed as per the mandate of Section 36(1)(va) r.w.s. 2(24)(x) of the Act. As pointed out by the Ld. DR, and, rightly

G R MINERALS AND INDUSTRIES PVT. LTD.,RAIPUR vs. DY. COMMISSIONER OF INCOME TAX, CPC, BANGALORE

Bench: Shri Ravish Sood & Shri Arun Khodpia

disallowed as per the mandate of Section 36(1)(va) r.w.s. 2(24)(x) of the Act. As pointed out by the Ld. DR, and, rightly