CHHATTISGARH STATE WAREHOUSING CORPORATION, ,RAIPUR vs. ASSISTANT COMMSSIONER OF INCOME TAX, CIRCLE 1(3), RAIPUR

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

Bench: Shri Ravish Sood & Shri G D Padmahshaliआयकर अपील सं./ Ita No. 68/Rpr/2019 "नधा"रण वष" / Assessment Year : 2014-15 Chhattisgarh State Warehousing Corporation Head Office, Village-Jhanjh, Sector-24, Atal Nagar, Raipur (C.G.) Pan:Aaccc1774E .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax-1(3). Raipur (C.G.) ……""यथ" / Respondent

house property, the mere fact of appellant having business in lettering out the property by itself will

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 2(1), , RAIPUR vs. SHRI RADHESHYAM AGRAWAL, RAIPUR

The appeal of the revenue is dismissed in terms of our aforesaid observations

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No.32/Rpr/2020 "नधा"रण वष" / Assessment Year : 2015-16 The Deputy Commissioner Of Income Tax-2(1), Raipur (C.G.) .......अपीलाथ"/Appellant बनाम / V/S. Radheshyam Agrawal 27/B, Ankit Choubey Colony, Raipur (C.G.). Pan : Aczpa6544J ……""यथ" / Respondent

house property has agreed to buy another property for self-occupation and secures possession of the property

SHRI SHRI PRAHLAD RAI AGRAWAL,SURAJPUR (CG) vs. THE ASSISTANT COMMISSIONER OF IMCOME TAX CENTRAL CIRCLE-KORBA, KORBA(CG)

In the result, appeals of the assessee in ITA Nos

Bench: Shri Ravish Sood & Shri Jamlappa D Battullआयकर अपील सं. / Ita Nos. 64, 65 & 66/Rpr/2017 "नधा"रण वष" / Assessment Years : 2005-06, 2006-07 & 2007-08 Shri Prahalad Rai Agrawal Nehru Park Ketka Road, Post Office Surajpur, Dist. Surajpur (C.G.) Pan : Acipa0858L .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax, Circle- Korba (C.G.) ……""यथ" / Respondent Assessee By : Shri S.R Rao, Ar Revenue By : Shri Gitesh Kumar, Dr

house property and disallowed the 3 Shri Prahlad Rai Agrawal Vs. ACIT ITA Nos.64 to 66 /RPR/2017 depreciation

SHRI SHRI PRAHLAD RAI AGRAWAL,SURAJPUR (CG) vs. THE ASSISTANT COMMISSIONER OF IMCOME TAX CENTRAL CIRCLE-KORBA, KORBA(CG)

In the result, appeals of the assessee in ITA Nos

Bench: Shri Ravish Sood & Shri Jamlappa D Battullआयकर अपील सं. / Ita Nos. 64, 65 & 66/Rpr/2017 "नधा"रण वष" / Assessment Years : 2005-06, 2006-07 & 2007-08 Shri Prahalad Rai Agrawal Nehru Park Ketka Road, Post Office Surajpur, Dist. Surajpur (C.G.) Pan : Acipa0858L .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax, Circle- Korba (C.G.) ……""यथ" / Respondent Assessee By : Shri S.R Rao, Ar Revenue By : Shri Gitesh Kumar, Dr

house property and disallowed the 3 Shri Prahlad Rai Agrawal Vs. ACIT ITA Nos.64 to 66 /RPR/2017 depreciation

SHRI SHRI PRAHLAD RAI AGRAWAL,SURAJPUR (CG) vs. THE ASSISTANT COMMISSIONER OF IMCOME TAX CENTRAL CIRCLE-KORBA, KORBA(CG)

In the result, appeals of the assessee in ITA Nos

Bench: Shri Ravish Sood & Shri Jamlappa D Battullआयकर अपील सं. / Ita Nos. 64, 65 & 66/Rpr/2017 "नधा"रण वष" / Assessment Years : 2005-06, 2006-07 & 2007-08 Shri Prahalad Rai Agrawal Nehru Park Ketka Road, Post Office Surajpur, Dist. Surajpur (C.G.) Pan : Acipa0858L .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax, Circle- Korba (C.G.) ……""यथ" / Respondent Assessee By : Shri S.R Rao, Ar Revenue By : Shri Gitesh Kumar, Dr

house property and disallowed the 3 Shri Prahlad Rai Agrawal Vs. ACIT ITA Nos.64 to 66 /RPR/2017 depreciation

M/S M/S GOYAL CONSTRUCTION COMPANY, RAIPUR,RAIPUR (CG) vs. THE INCOME TAX OFFICER, 3(1),RAIPUR, RAIPUR (CG)

In the result, appeal of the assessee is partly allowed for statistical purposes in terms of my aforesaid observations

Bench: Shri Ravish Soodआयकर अपील सं./ Ita No. 17/Rpr/2017 "नधा"रण वष" / Assessment Year : 2012-13 M/S. Goyal Construction Company Shop No.213-214, Ii Floor, Crystal Arcade, Lodhipara Chowk, Raipur (C.G.) Pan : Aaffg9964N .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer-3(1), Raipur (C.G.). ……""यथ" / Respondent

house property and/or, (c) profits and gains of business or profession and/or; (d) Capital gain and/or (e) income

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)

property) and claimed deduction u/s 54F at Rs. 1,04,31,764/- on account investment in house property

I.T.O. WARD -1(1), RAIPUR (CG) vs. M/S CMDC ICPL COAL LTD,, RAIPUR (CG)

In the result, the appeal of the assessee is allowed

Bench: Shri R. K. Panda & Ms. Suchitra Kambleassessment Year : 2011-12 Ito, Ward- 1(1), Cmdc Icpl Coal Ltd., Raipur (Cg). Rajbandha Maidan, G. E. Road, Vs. Raipur (Cg).

house property and later sells it at profit, the gain made by the company will be assessable under

KAMLESH JAIN & SONS HUF,RAIPUR vs. INCOME TAX OFFICER-3(2), RAIPUR

In the result, appeal of the assessee is allowed

Bench: Shri Pradip Kumar Kedia & Shri N.K. Choudhryassessment Year: 2016-17

house property under construction. It was submitted that while the assessee has already started the construction of the property

I.T.O. 1(3), BHILAI(CG) vs. SHRI ARUN KUMAR TELANG, BHILAI(CG)

Bench: Shri R. K. Panda & Ms. Suchitra Kambleassessment Year : 2011-12 Arun Kumar Telang, Ito, Ward- 4, H.No. A-127, Phase- Ii, Bhilai (Cg). Junwani, Surya Vihar, Vs. Nehru Nagar, Bhilai, Durg (Cg).

property for Rs.1,32,52,500/- on 30.12.2010. Perusal of the computation of income appended to the return filed for the assessment year revealed that the assessee had declared long term capital gain on sale of residential house

ARUN KUMAR TELANG,,DURG(CG) vs. ITO, WARD- 4,, BHILAI(CG)

Bench: Shri R. K. Panda & Ms. Suchitra Kambleassessment Year : 2011-12 Arun Kumar Telang, Ito, Ward- 4, H.No. A-127, Phase- Ii, Bhilai (Cg). Junwani, Surya Vihar, Vs. Nehru Nagar, Bhilai, Durg (Cg).

property for Rs.1,32,52,500/- on 30.12.2010. Perusal of the computation of income appended to the return filed for the assessment year revealed that the assessee had declared long term capital gain on sale of residential house

M/S. RAJENDRA NATHANI (HUF),RAIPUR (CG) vs. ITO- 1(2),, RAIPUR (CG)

In the result, the appeal filed by the assessee is allowed for statistical

Bench: Shri R. K. Panda & Ms. Suchitra Kambleassessment Year : 2010-11 Rajendra Nathani (Huf), Ito- 1(2), H-100, I-6, Rajiv Nagar, Raipur (Cg). Shankar Nagar, Vs. Raipur (Cg).

house property as well as capital gain from sale of property. During the impugned assessment year, the assessee

M/S DHAVALA SONS(HUF),BHILAI(CG) vs. THE INCOME TAX OFFICER, WARD-2, BHILAI(CG)

Appeal of the assessee is partly allowed for statistical purpose

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

house property, share of agriculture income from ancestral agriculture lands. 2) In the FY 2000-01, a sum of Rs.6

MANISH KUMAR SINGH,AMBIKAPUR vs. INCOME TAX OFFICER, WARD-2, AMBIKAPUR

The appeal of the assessee is allowed, with no order as to cost

Bench: Shri Ravish Sood & Shri Jamlappa D. Battullआयकरअपीलसं. / Ita No. 59/Rpr/2021 िनधा"रणवष" / Assessment Year : 2015-2016

house property out of the advance sale proceeds received by him against sale of other house property.The

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

house property have to be considered liberally and the fact remains that the assessee reinvested the amount in residential

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;

house property along with his brother on the date of transfer and he utilized the long term capital

SMT SMT. PRIYA SONI,RAIPUR (CG) vs. THE INCOME TAX OFFICER, WARD-4(5), RAIPUR (CG)

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

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अऩीऱ सं./Ita No.32/Rpr/2017 (ननधाारण वषा / Assessment Year : 2012-2013) Smt. Priya Soni, Vs Ito, Ward-4(5), Raipur C/O-M/S Shivani Jewellers Ramnarayan Soni, Lilli Chowk, Purani Basti, Raipur Pan No. : Awips 5478 A (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

House Property owned by her at Main city at Sagaur (M.P) which has a area of 2500 sq. ft (approx

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

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