JOINT.COMMISSIONER OF INCOME TAX RANGE -I, BILASPUR(CG) vs. SOUTH EASTERN COALFIELDS LTD, BILASPUR(CG)

The appeals of the assessee are partly allowed for statistical purposes and the appeal of the Revenue in ITA

Bench: Shri Anil Chaturvedi, Am & Shri Partha Sarathi Chaudhury,Jm Sl.

45. The brief facts on the issue are that the Assessing Officer observed that as per provisions of Section 244A of the Act, no interest shall be payable if the amount of refund is less than 10% of the tax as determined under sub section (1) of Section 115WE or sub section (1) of Section 143(3) or on regular

NISHANT JAIN,BILASPUR vs. ACIT CIRCLE 1(1), BILASPUR

In the result, appeal filed by the assessee in ITA No

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos. 510, 511 & 512/Rpr/2024 "नधा"रण वष" / Assessment Years : 2014-15, 2017-18 & 2018-19 Nishant Jain Ring Road No.2, Shanti Nagar, Near Sidhasikhar Vistar, Bilaspur (C.G.)-495 001 Pan: Agepj9793M .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax, Circle-1(1), Bilaspur (C.G.) ……""यथ" / Respondent

Section 40A(3) of the Act, as applying the gross profit rate takes care of expenses otherwise than by way of crossed cheque also. Thus, the Ground of appeal No.4 raised by the assessee is allowed in terms of our aforesaid observations. 39. Apropos the claim of the assessee that the A.O had grossly erred in disallowing the assessee

NISHANT JAIN,BILASPUR vs. ACIT CIRCLE 1(1), BILASPUR

In the result, appeal filed by the assessee in ITA No

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos. 510, 511 & 512/Rpr/2024 "नधा"रण वष" / Assessment Years : 2014-15, 2017-18 & 2018-19 Nishant Jain Ring Road No.2, Shanti Nagar, Near Sidhasikhar Vistar, Bilaspur (C.G.)-495 001 Pan: Agepj9793M .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax, Circle-1(1), Bilaspur (C.G.) ……""यथ" / Respondent

Section 40A(3) of the Act, as applying the gross profit rate takes care of expenses otherwise than by way of crossed cheque also. Thus, the Ground of appeal No.4 raised by the assessee is allowed in terms of our aforesaid observations. 39. Apropos the claim of the assessee that the A.O had grossly erred in disallowing the assessee

NISHANT JAIN,BILASPUR vs. ACIT CENTRAL CIRCLE, BILASPUR

In the result, appeal filed by the assessee in ITA No

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos. 510, 511 & 512/Rpr/2024 "नधा"रण वष" / Assessment Years : 2014-15, 2017-18 & 2018-19 Nishant Jain Ring Road No.2, Shanti Nagar, Near Sidhasikhar Vistar, Bilaspur (C.G.)-495 001 Pan: Agepj9793M .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax, Circle-1(1), Bilaspur (C.G.) ……""यथ" / Respondent

Section 40A(3) of the Act, as applying the gross profit rate takes care of expenses otherwise than by way of crossed cheque also. Thus, the Ground of appeal No.4 raised by the assessee is allowed in terms of our aforesaid observations. 39. Apropos the claim of the assessee that the A.O had grossly erred in disallowing the assessee

M/S MATA ROAD CARRIERS,RAIPUR (CG) vs. THE DEPUTY COMMISSIONER OF INCOME TAX, RAIPUR (CG)

In the result, appeal of the assessee is allowed

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

45(3) be applied; is liable to be deleted." Additional Gr.No.l "1. On the facts and circumstances of the case and in law, assessment order u/s!43(3) dt.27-3-14 by DClT-l(l), Raipur is invalid, since notice u/s 143(2) dt.23-9-13 issued by ITO-l(l), Raipur who was not having pecuniary jurisdiction to make assessment for AY11

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

3. Disallowance out of guest house For “furnishing inaccurate expenses particulars of income” 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

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

3. Disallowance out of guest house For “furnishing inaccurate expenses particulars of income” 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

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

3. Disallowance out of guest house For “furnishing inaccurate expenses particulars of income” 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

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

3. Disallowance out of guest house For “furnishing inaccurate expenses particulars of income” 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

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

3. Disallowance out of guest house For “furnishing inaccurate expenses particulars of income” 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

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

3. Disallowance out of guest house For “furnishing inaccurate expenses particulars of income” 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

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

3. Disallowance out of guest house For “furnishing inaccurate expenses particulars of income” 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

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

3. Disallowance out of guest house For “furnishing inaccurate expenses particulars of income” 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

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

3. Disallowance out of guest house For “furnishing inaccurate expenses particulars of income” 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

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

3. Disallowance out of guest house For “furnishing inaccurate expenses particulars of income” 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

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

3. Disallowance out of guest house For “furnishing inaccurate expenses particulars of income” 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

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

3. Disallowance out of guest house For “furnishing inaccurate expenses particulars of income” 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

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

3. Disallowance out of guest house For “furnishing inaccurate expenses particulars of income” 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