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

Bench: Shri Ravish Sood & Shri Arun Khodpia

6. Disallowance of miscellaneous For “furnishing of inaccurate expenses particulars of income” 7. Disallowance of prior period expenses For “furnishing of inaccurate particulars of income” 8. Disallowance of expenses u/s.40(a)(ia) For “furnishing of inaccurate particulars of income” 9. Disallowance of assessee’s claim for For “furnishing of inaccurate deduction of LD penalty particulars of income” 23. Aggrieved

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

6. Disallowance of miscellaneous For “furnishing of inaccurate expenses particulars of income” 7. Disallowance of prior period expenses For “furnishing of inaccurate particulars of income” 8. Disallowance of expenses u/s.40(a)(ia) For “furnishing of inaccurate particulars of income” 9. Disallowance of assessee’s claim for For “furnishing of inaccurate deduction of LD penalty particulars of income” 23. Aggrieved

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

6. Disallowance of miscellaneous For “furnishing of inaccurate expenses particulars of income” 7. Disallowance of prior period expenses For “furnishing of inaccurate particulars of income” 8. Disallowance of expenses u/s.40(a)(ia) For “furnishing of inaccurate particulars of income” 9. Disallowance of assessee’s claim for For “furnishing of inaccurate deduction of LD penalty particulars of income” 23. Aggrieved

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

6. Disallowance of miscellaneous For “furnishing of inaccurate expenses particulars of income” 7. Disallowance of prior period expenses For “furnishing of inaccurate particulars of income” 8. Disallowance of expenses u/s.40(a)(ia) For “furnishing of inaccurate particulars of income” 9. Disallowance of assessee’s claim for For “furnishing of inaccurate deduction of LD penalty particulars of income” 23. Aggrieved

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

6. Disallowance of miscellaneous For “furnishing of inaccurate expenses particulars of income” 7. Disallowance of prior period expenses For “furnishing of inaccurate particulars of income” 8. Disallowance of expenses u/s.40(a)(ia) For “furnishing of inaccurate particulars of income” 9. Disallowance of assessee’s claim for For “furnishing of inaccurate deduction of LD penalty particulars of income” 23. Aggrieved

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

6. Disallowance of miscellaneous For “furnishing of inaccurate expenses particulars of income” 7. Disallowance of prior period expenses For “furnishing of inaccurate particulars of income” 8. Disallowance of expenses u/s.40(a)(ia) For “furnishing of inaccurate particulars of income” 9. Disallowance of assessee’s claim for For “furnishing of inaccurate deduction of LD penalty particulars of income” 23. Aggrieved

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

6. Disallowance of miscellaneous For “furnishing of inaccurate expenses particulars of income” 7. Disallowance of prior period expenses For “furnishing of inaccurate particulars of income” 8. Disallowance of expenses u/s.40(a)(ia) For “furnishing of inaccurate particulars of income” 9. Disallowance of assessee’s claim for For “furnishing of inaccurate deduction of LD penalty particulars of income” 23. Aggrieved

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

6. Disallowance of miscellaneous For “furnishing of inaccurate expenses particulars of income” 7. Disallowance of prior period expenses For “furnishing of inaccurate particulars of income” 8. Disallowance of expenses u/s.40(a)(ia) For “furnishing of inaccurate particulars of income” 9. Disallowance of assessee’s claim for For “furnishing of inaccurate deduction of LD penalty particulars of income” 23. Aggrieved

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

6. Disallowance of miscellaneous For “furnishing of inaccurate expenses particulars of income” 7. Disallowance of prior period expenses For “furnishing of inaccurate particulars of income” 8. Disallowance of expenses u/s.40(a)(ia) For “furnishing of inaccurate particulars of income” 9. Disallowance of assessee’s claim for For “furnishing of inaccurate deduction of LD penalty particulars of income” 23. Aggrieved

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

6. Disallowance of miscellaneous For “furnishing of inaccurate expenses particulars of income” 7. Disallowance of prior period expenses For “furnishing of inaccurate particulars of income” 8. Disallowance of expenses u/s.40(a)(ia) For “furnishing of inaccurate particulars of income” 9. Disallowance of assessee’s claim for For “furnishing of inaccurate deduction of LD penalty particulars of income” 23. Aggrieved

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

6. Disallowance of miscellaneous For “furnishing of inaccurate expenses particulars of income” 7. Disallowance of prior period expenses For “furnishing of inaccurate particulars of income” 8. Disallowance of expenses u/s.40(a)(ia) For “furnishing of inaccurate particulars of income” 9. Disallowance of assessee’s claim for For “furnishing of inaccurate deduction of LD penalty particulars of income” 23. Aggrieved

BHUNESHWAR PRASAD SAHU, BALODA BAZAR,RAIPUR vs. INCOME TAX OFFICER, WARD- BHATAPARA, BHATAPARA

In the result, the assessee's appeal is allowed in terms of our observations above

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No.109/Rpr/2023 "नधा"रण वष" / Assessment Year : 2019-20 Bhuneshwar Prasad Sahu Main Road, Raseda, Baloda Bazar, Raipur (C.G.) Pan : Bayps7721N .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Khapradih, Bhatapara ……""यथ" / Respondent

disallowed. The extract of the decision as per citation is reproduced as under for ready reference and convenience. [2022] 143 taxmann.com 178 (SC)[12-10-2022] INCOME TAX: For assessment years prior to 2021-22, non obstante clause under section 43B could not apply in case of amounts which were held in trust as was case of employee's 6

M/S. JAI ENTERPRISES,RAIPUR vs. ASSISTANT DIRECTOR OF INCOME TAX, CPC, BANGALURU

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

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am (Ita No.107/Rpr/2021) (Assessment Year: 2019-20)

c) That the Ld. CIT(A) has grossly erred in holding that the employees' contribution to EPF & ESIC are allowable as a deduction only when deposited by the employer within the due dates prescribed under the relevant Acts thereby ignoring the overriding effect of section 43B of the Act which applies with equal force in respect of employer & employee contribution

CHHATTISGARH STATE POWER TRANSMISSION COMPANY LTD,RAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX-4(1), RAIPUR

In the result, the appeal of the assessee in ITA No

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No.81/Rpr/2020 "नधा"रण वष" / Assessment Year : 2011-12 Chhattisgarh State Power Transmission Company Ltd. Executive Director (Fin.), Csptcl, Second Floor, Sldc Building, Cseb Office Campus, Danginiya Raipur-492 013 (C.G.) Pan : Aadcc5773E .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax, Circle-4(1), Raipur (C.G.) ……""यथ" / Respondent

6 Chhattisgarh State Power Transmission Company Ltd. ITA No.81/RPR/2020 (c) Less : Deprn. @7.5%/5% (-) 1,03,86,550/- (-)8,39,792/- (d) Amount of addition 12,81,00,789/- 1,59,56,042/- Total Addition Rs.14,40,56,831 Accordingly, on the basis of his aforesaid deliberations the A.O vide his order passed u/s.143(3) dated 28.03.2014 scaled down

CHHATTISGARH STATE POWER TRANSMISSION COMPANY LIMITED,RAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-4(1), RAIPUR

In the result, the appeal of the assessee in ITA No

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No.81/Rpr/2020 "नधा"रण वष" / Assessment Year : 2011-12 Chhattisgarh State Power Transmission Company Ltd. Executive Director (Fin.), Csptcl, Second Floor, Sldc Building, Cseb Office Campus, Danginiya Raipur-492 013 (C.G.) Pan : Aadcc5773E .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax, Circle-4(1), Raipur (C.G.) ……""यथ" / Respondent

6 Chhattisgarh State Power Transmission Company Ltd. ITA No.81/RPR/2020 (c) Less : Deprn. @7.5%/5% (-) 1,03,86,550/- (-)8,39,792/- (d) Amount of addition 12,81,00,789/- 1,59,56,042/- Total Addition Rs.14,40,56,831 Accordingly, on the basis of his aforesaid deliberations the A.O vide his order passed u/s.143(3) dated 28.03.2014 scaled down

SMT. DIPALBEN MANISH PATEL, RAIPUR,RAIPUR vs. INCOME TAX OFFICER, WARD 2(1), RAIPUR, RAIPUR

In the result, the assessee's appeal is allowed in terms of our observations above

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 215/Rpr/2023 "नधा"रण वष" / Assessment Year : 2015-16 Smt. Dipalben Manish Patel 4-502, Near Maharashtra Mandal, Choubey Colony, Raipur (C.G.)-492 001 Pan : Alupp3271B

disallowed in computing the total income is deemed to represent the concealed income.” 15 Smt. Dipalben Manish Patel Vs. ITO-2(1), Raipur (C.G.) 177. That is, even if the assessment order does not contain a specific finding that the assessee has concealed income or he is deemed to have concealed income because of the existence of facts which

KHOMRAM CHANDRAWANSHI (HUF), ,RAIPUR vs. INCOME TAX OFFICER-4(1), RAIPUR, RAIPUR

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. 165/Rpr/2022 "नधा"रण वष" / Assessment Year : 2014-15 Khomram Chandrawanshi (Huf) House No.18, Ring Road Chowk, Krishnasakha Society, Rohinipuram, Raipur-492 001 (C.G) Pan : Aakhk2082E .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer-4(1), Raipur (C.G.) ……""यथ" / Respondent

disallowed in computing the total income is deemed to represent the concealed income.” 177. That is, even if the assessment order does not contain a specific finding that the assessee has concealed income or he is deemed to have concealed income because of the existence of facts which are set out in Explanation 1, if a mere direction to initiate

SANTOSH JAIN, DURG,DURG vs. INCOME TAX OFFICER-1(1), BHILAI, DURG

In the result, the appeal of the assessee in ITA No

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos. 144, 146 & 148/Rpr/2023 "नधा"रण वष" / Assessment Years : 1993-94, 1994-95 & 1995-96 Santosh Jain Opp. P.N Tiwari, Gandhi Chowk, Durg (C.G.)-491 001 Pan: Afypj6194D .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer-1(1), Bhilai (C.G.) ……""यथ" / Respondent

disallowance made in assessment and the outcome in quantum appeal did not have any bearing upon penalty u/s 277(1)(b). Therefore, sub-clause (a) of section 275(1) is not applicable. Consequently, the penalty outer dated 27.07.2015 passed by AO is time barred. 3.7 in view of above explanation, it is requested that the penalty order may kindly