ARUN KUMAR VERMA, BHILAI,DURG vs. INCOME TAX OFFICER 1(2), BHILAI, DURG

The appeals of the assessee are dismissed in terms of my aforesaid observations

Bench: Shri Ravish Soodआयकर अपील सं./ Ita Nos.79 & 80/Rpr/2023 "नधा"रण वष" / Assessment Years : 2018-19 & 2019-2020 Arun Kumar Verma Plot No.152, Telgu Para, Maroda Tank, Maroda, Bhilai (C.G.) Pan : Abkpv0530H .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer-1(2), Raipur (C.G.). ……""यथ" / Respondent

disallowed his claim for deduction u/s.36(1)(va) of the Act of the delayed deposit of the employee’s share of contributions towards ESI/PF. Ostensibly, the assessee had not agitated the intimation issued by the A.O/CPC, Bengaluru u/s.143(1) of the Act wherein, his claim for deduction of delayed deposit of the employees share of contributions towards ESI/PF was declined

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.

section 32(1)(ii) of the Act. 10.09 In view of the above discussion, we set aside the order of CIT(A) and direct the Assessing Officer to allow depreciation to the assessee on the cost of acquisition of the assets as recorded by the assessee in accordance with the Scheme framed by the Government of Chhattisgarh. Thus, Ground

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.

section 32(1)(ii) of the Act. 10.09 In view of the above discussion, we set aside the order of CIT(A) and direct the Assessing Officer to allow depreciation to the assessee on the cost of acquisition of the assets as recorded by the assessee in accordance with the Scheme framed by the Government of Chhattisgarh. Thus, Ground

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

66,413/- (c) Less : Deprn. @7.5%/5% (-) 1,05,36,111/- (-)8,18,320/- (d) Amount of addition 12,99,45,382/- 1,55,48,093/- Total Addition Rs.14,54,93,475/- Accordingly, on the basis of his aforesaid deliberation, the A.O vide his order passed u/s.143(3) dated 25.03.2015 scaled down the loss of the assessee company

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

66,413/- (c) Less : Deprn. @7.5%/5% (-) 1,05,36,111/- (-)8,18,320/- (d) Amount of addition 12,99,45,382/- 1,55,48,093/- Total Addition Rs.14,54,93,475/- Accordingly, on the basis of his aforesaid deliberation, the A.O vide his order passed u/s.143(3) dated 25.03.2015 scaled down the loss of the assessee company

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

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

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

disallowance made by the AO was uncalled for and unjustified. In support of this contention, ld AR submitted the fact that the amount of Rs.7,66,312/- was paid in time and the same was duly informed to the AO while responding to the communication for proposed adjustments u/s.143(1)(a) of the Act dated 21.01.2019, however, the response

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

disallowance sustained by the Hon'ble Nagpur Income Tax Appellate Tribunal ("ITAT") in its own case in earlier years wherein the Hon'ble ITAT has itself held that the issue of whether the 5 South Eastern Coalfields Group of cases (On penalty) land compensation and rehabilitation expenses is revenue or capital in nature, is a debatable and legal issue

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

disallowance sustained by the Hon'ble Nagpur Income Tax Appellate Tribunal ("ITAT") in its own case in earlier years wherein the Hon'ble ITAT has itself held that the issue of whether the 5 South Eastern Coalfields Group of cases (On penalty) land compensation and rehabilitation expenses is revenue or capital in nature, is a debatable and legal issue

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

disallowance sustained by the Hon'ble Nagpur Income Tax Appellate Tribunal ("ITAT") in its own case in earlier years wherein the Hon'ble ITAT has itself held that the issue of whether the 5 South Eastern Coalfields Group of cases (On penalty) land compensation and rehabilitation expenses is revenue or capital in nature, is a debatable and legal issue

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

disallowance sustained by the Hon'ble Nagpur Income Tax Appellate Tribunal ("ITAT") in its own case in earlier years wherein the Hon'ble ITAT has itself held that the issue of whether the 5 South Eastern Coalfields Group of cases (On penalty) land compensation and rehabilitation expenses is revenue or capital in nature, is a debatable and legal issue

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

disallowance sustained by the Hon'ble Nagpur Income Tax Appellate Tribunal ("ITAT") in its own case in earlier years wherein the Hon'ble ITAT has itself held that the issue of whether the 5 South Eastern Coalfields Group of cases (On penalty) land compensation and rehabilitation expenses is revenue or capital in nature, is a debatable and legal issue

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

disallowance sustained by the Hon'ble Nagpur Income Tax Appellate Tribunal ("ITAT") in its own case in earlier years wherein the Hon'ble ITAT has itself held that the issue of whether the 5 South Eastern Coalfields Group of cases (On penalty) land compensation and rehabilitation expenses is revenue or capital in nature, is a debatable and legal issue

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

disallowance sustained by the Hon'ble Nagpur Income Tax Appellate Tribunal ("ITAT") in its own case in earlier years wherein the Hon'ble ITAT has itself held that the issue of whether the 5 South Eastern Coalfields Group of cases (On penalty) land compensation and rehabilitation expenses is revenue or capital in nature, is a debatable and legal issue

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

disallowance sustained by the Hon'ble Nagpur Income Tax Appellate Tribunal ("ITAT") in its own case in earlier years wherein the Hon'ble ITAT has itself held that the issue of whether the 5 South Eastern Coalfields Group of cases (On penalty) land compensation and rehabilitation expenses is revenue or capital in nature, is a debatable and legal issue

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

disallowance sustained by the Hon'ble Nagpur Income Tax Appellate Tribunal ("ITAT") in its own case in earlier years wherein the Hon'ble ITAT has itself held that the issue of whether the 5 South Eastern Coalfields Group of cases (On penalty) land compensation and rehabilitation expenses is revenue or capital in nature, is a debatable and legal issue

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

disallowance sustained by the Hon'ble Nagpur Income Tax Appellate Tribunal ("ITAT") in its own case in earlier years wherein the Hon'ble ITAT has itself held that the issue of whether the 5 South Eastern Coalfields Group of cases (On penalty) land compensation and rehabilitation expenses is revenue or capital in nature, is a debatable and legal issue

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

disallowance sustained by the Hon'ble Nagpur Income Tax Appellate Tribunal ("ITAT") in its own case in earlier years wherein the Hon'ble ITAT has itself held that the issue of whether the 5 South Eastern Coalfields Group of cases (On penalty) land compensation and rehabilitation expenses is revenue or capital in nature, is a debatable and legal issue

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

disallowance sustained by the Hon'ble Nagpur Income Tax Appellate Tribunal ("ITAT") in its own case in earlier years wherein the Hon'ble ITAT has itself held that the issue of whether the 5 South Eastern Coalfields Group of cases (On penalty) land compensation and rehabilitation expenses is revenue or capital in nature, is a debatable and legal issue