MOHAMMAD AKHTAR KHAN,DURG vs. INCOME TAX OFFICER, WARD 2(1), BHILAI

Bench: Hon’Ble Shri Ravish Sood & Shri G. D. Padmahshaliआयकर अपऩलसं. / Ita No. 87/Rpr/2019 निर्धारण वर्ा / Assessment Year : 2013-2014 Mohammad Akhtar Khan Ibrahim Bada, Nr Masjid Titurdih, Raipur, (C.G.) . . . . . . . अपऩलधथी / Appellant बनाम / V/S. Income Tax Officer Ward-2(1), Bhilai (C.G.) . . . . . . .प्रत्यथी / Respondent द्वारा / Appearances Assessee By : Shri R. B. Doshi Revenue By : Shri Gitesh Kumar सपिवधई की तधरऩख / Date Of Conclusive Hearing : 16/11/2022 घोर्णध की तधरऩख / Date Of Pronouncement : 16/11/2022 आदेश / Order Per G. D. Padmahshali, Am; The Assessee By The Present Appeal Challenges The Order Of Commissioner Of Income Tax (Appeals), Raipur [For Short “Cit(A)”] Dt. 26/04/2017 Passed U/S 250 Of The Income-Tax Act, 1961 [For Short “The Act”] Confirming The Order Of Assessment Passed U/S 143(3) By The Income Tax Officer, Ward-2(1) Raipur [For Short “Ao”] For The Assessment Year 2013-14 [For Short “Ay”] 2. The Grounds Raised In The Appeal Memo Are;

exemption cannot be availed if there is a house in existence on the date of transfer. In the facts of the present case, I find that the assessee was the joint owner of the house property

SMT BUDHAREEN BAI,BHATAPARA vs. INCOME TAX OFFICER,, BHATAPARA

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

Bench: Shri Partha Sarathi Chaudhury & Dr. Mitha Lal Meenaassessment Year : 2014-15 Smt. Budhia Reen Bai, Ito, Near Shitala Mandir, Bhatapara (Cg). Hathanipara Ward, Vs. Bhatapara (Cg) – 493118. Pan : Bxxpb0771Q (Appellant) (Respondent) Assessee By : Shri Vikash Sharma, Adv. Department By : Shri Sanjay Kumar, Addl. Cit Date Of Hearing : 13-05-2019 Date Of Pronouncement : 14-05-2019 O R D E R Per Dr. Mitha Lal Meena, Am :

property as on 01.04.1981 in terms of provisions of Section 55 of the I.T. Act. 6. On the facts and in the circumstances of the case, the assessee is entitled to get exemption u/s 54F in respect of investment of Rs.35.00 lakhs made by the assessee in the construction of residential house

SURESH CHAND SURANA,RAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX-4(1), RAIPUR

In the result, appeal of the assessee is allowed

Bench: Shri Pradip Kumar Kedia & Shri N. K. Choudhryआयकर अपील सं./I.T.A. No. 25/Rpr/2021) ("नधा"रण वष" / Assessment Year : 2016-17)

house property in appropriate circumstances. In the instant case, the flats purchased by the assessee are adjoining and have been combined and used together as a single unit with common kitchen. It was further pointed out that the purchased deed of residential unit nos. B-501 & B-502 is a single registry. He further referred to copy of letter

SHRI KALYANDAS LALWANI,,BILASPUR(CG) vs. ACIT, CIRCLE- 1(1),, BILASPUR(CG)

Bench: Shri R. K. Panda & Ms Suchitra Kamble

property jointly owned by the assessee and other five co-owners was sold to M/s. Shivram Ventures Pvt. Ltd. on 10-04-2008 for total sale consideration of Rs.5,03,00,000/-, Rs. 3,84,20,000/- for land and Rs. 1,18,80,000/- for super structure on the land. The assessee has shown Long Term Capital Gain

I.T.O. WARD -1(1), RAIPUR (CG) vs. SMT SHEELA CHAKOLE, RAIPUR

In the result, appeal filed by the revenue is dismissed

Bench: S/Shri N.S Saini & Pavan Kumar Gadaleassessment Year : 2011-2012

exemption but the fact remains that the Assessing officer has not doubted the deposit of capital gain nor the sale consideration but only disputed that the amount has been deposited beyond the due date u/s.139(1) of the Act. We are of the opinion that the provisions of capital gains of investment in house property

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

properties determined their Annual Lettable Value (ALV), thus, upheld the addition of Rs.5 lac made by the A.O. 11. Apropos the addition of Rs.2 lac made by the A.O on account of low house hold withdrawals, it was observed by the CIT(Appeals) that as the assessee had failed to establish that withdrawals of an amount even less than Rs.1

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

properties determined their Annual Lettable Value (ALV), thus, upheld the addition of Rs.5 lac made by the A.O. 11. Apropos the addition of Rs.2 lac made by the A.O on account of low house hold withdrawals, it was observed by the CIT(Appeals) that as the assessee had failed to establish that withdrawals of an amount even less than Rs.1

INCOME TAX OFFICER WARD-1(3),, RAIPUR vs. SMT. RACHNA DEVI SADHWANI L/H OF LATE SHRI KALYAN DAS SADHWANI, RAIPUR

The appeal of the revenue is dismissed, with no order as to cost

Bench: Shri Ravish Sood & Shri Jamlappa D. Battullआयकरअपीलसं. / Ita No. 15/Blpr/2012 िनधा"रणवष" / Assessment Year : 2003-2004

house property and income from other sources in the form of interest etc., and the long term capital gain [for short “LTCG”] arisen to him on transfer of listed shares/security with a with a claim of exemption

MUNICIPAL COUNCIL DONGARGARH, RAJNANDGAON, RAJNANDGAON vs. ITO, WARD-1/RAJNANDGAON, RAJNANDGAON

In the result, the appeal of the assessee is allowed as above

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Avdhesh Kumar Mishra, Am आयकर अपील सं. / Ita No: 625/Rpr/2025 (िनधा"रण वष" Assessment Year: 2018-19) Municipal Council Dongargarh, Vs Ito, Ward-1/Rajnandgaon, Income C/O Chief Municipal Officer, Tax Office, Raipur Naka, Municipal Council, Dongargarh, Rajnandgaon, Chhattisgarh, 491441 Rajnandgaon, Chhattisgarh, 491445 Pan: Aamfm7895D (अपीलाथ"/Appellant) : (""थ" / Respondent) िनधा"रती की ओर से / Assessee By : Shri Nitesh Khandelwal, Ca & Ms. Swati Khandelwal, Ca राज" की ओर से / Revenue By : Shri Yogesh Kumar Sharma, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 04/02/2026 घोषणा की तारीख / Date Of : 06/02/2026 Pronouncement आदेश / O R D E R Per Avdhesh Kumar Mishra, Am: This Appeal For Assessment Year (‘Ay’) 2018-19 Filed By The Assessee Is Directed Against The Order Dated 26.08.2025 Of The Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi [‘Cit(A)’] Passed Under Section 250 Of The Income Tax Act, 1961 (‘Act’).

house property", "Capital Gains" or Income from Other Sources" or a business carried on by it which accrues or arises from the supply of a commodity or service being water or electricity within its own jurisdictional area or from the supply of water or electricity within or outside its own jurisdictional area" - For the purpose of this clause the term

INCOME TAX OFFICER, CIVIL LINES, RAIPUR vs. SANDEEP JHABAK, RAIPUR

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No.418/Rpr/2024 Co No.16/Rpr/2024 "नधा"रण वष" / Assessment Year : 2013-14 The Income Tax Officer-4(1), Raipur (C.G.) .......अपीलाथ" / Appellant बनाम / V/S. Shri Sandeep Jhabak M/S. Allied Traders, Jhabak Bada, Near Tatyapara, Kamasipara (C.G.)-492 001 Pan: Adnpj2221L ……""यथ" / Respondent

exempt income yielding assets: Rs.10,70,090/-; (ii) disallowance of the interest paid by the assessee on loan raised from Shri Sampatlal Jhabak, HUF : Rs.4,80,000/-; (iii) cash deposits made in the assessee’s bank account with HDFC bank had remained omitted to be examined : Rs.3,00,000/-; and (iv) shop rent was wrongly assessed under the head “Income

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

exempt dividend income yielding unquoted equity shares, therefore, no disallowance of any part of its claim for deduction of interest expenditure was called for u/s 14A r.w Rule 8D(2)(ii) of the Income tax Rules, 1963. Our aforesaid view is supported by the judgment of the Hon’ble High Court of Bombay in the case of HDFC Bank

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

exempt dividend income yielding unquoted equity shares, therefore, no disallowance of any part of its claim for deduction of interest expenditure was called for u/s 14A r.w Rule 8D(2)(ii) of the Income tax Rules, 1963. Our aforesaid view is supported by the judgment of the Hon’ble High Court of Bombay in the case of HDFC Bank

ASSISTANT COMMISSIONER OF INCOME TAX-1(1),, RAIPUR vs. SHRI SHARAD GOEL, RAIPUR

In the result appeal of the revenue stands dismissed, in terms of our observations herein above

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

house property, business Income from Proprietorship concern namely M/s Aarson Motors, and M/s R.K. Agarwal and partnership concern named M/s Mangalam builders and Developers. A survey was conducted in the business premises of the assessee wherein various documents were impounded and statements were recorded. Among the impounded material was a draft partnership deed showing introduction of land by the partners

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

house property, profits and gains of business or profession, capital gains and income from other sources. Thus, under each head of income, there' are provisions for deductions which are to be made while computing the income chargeable under that head. It, therefore, follows that it is an obligatory duty cast upon a person filing the return of income to disclose

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

house property, profits and gains of business or profession, capital gains and income from other sources. Thus, under each head of income, there' are provisions for deductions which are to be made while computing the income chargeable under that head. It, therefore, follows that it is an obligatory duty cast upon a person filing the return of income to disclose

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

house property, profits and gains of business or profession, capital gains and income from other sources. Thus, under each head of income, there' are provisions for deductions which are to be made while computing the income chargeable under that head. It, therefore, follows that it is an obligatory duty cast upon a person filing the return of income to disclose

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

house property, profits and gains of business or profession, capital gains and income from other sources. Thus, under each head of income, there' are provisions for deductions which are to be made while computing the income chargeable under that head. It, therefore, follows that it is an obligatory duty cast upon a person filing the return of income to disclose

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

house property, profits and gains of business or profession, capital gains and income from other sources. Thus, under each head of income, there' are provisions for deductions which are to be made while computing the income chargeable under that head. It, therefore, follows that it is an obligatory duty cast upon a person filing the return of income to disclose

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

house property, profits and gains of business or profession, capital gains and income from other sources. Thus, under each head of income, there' are provisions for deductions which are to be made while computing the income chargeable under that head. It, therefore, follows that it is an obligatory duty cast upon a person filing the return of income to disclose