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Section 271(1)(c)26 Addition to Income15 Penalty13 Section 143(3)9 Section 14A4 Section 404 Section 1473 Deduction3 Disallowance3 Section 143(2)

C.G. BUILDCON PRIVATE LIMITED ,RAIPUR vs. ITO WARD 3(1), RAIPUR

In the result, appeal of the assessee company is dismissed

ITA 300/RPR/2023[2009-10]Status: DisposedITAT Raipur14 Jul 2025AY 2009-10

Bench: Shri Partha Sarathi Chaudhury & Shri Arun Khodpiaआयकर अपील सं. / Ita No.300/Rpr/2023 "नधा"रण वष" / Assessment Year : 2009-10 C.G Buildcon Private Limited B-1, 3Rd Floor, C.G. Elite, Opp. Mandi Gate, Vidhan Sabha Road, Pandri (C.G.)-492 004 Pan: Aaccc5355P

For Appellant: Shri S.N Agrawal, CA (Joined virtually)For Respondent: Dr. Priyanka Patel, Sr. DR

Section 133(6)Section 143(3)Section 147Section 801Section 80I

housing project of the assessee company, viz., “C.G. Heights” 30 C.G Buildcon Private Limited Vs. ITO, Ward-3(1), Raipur was beyond the prescribed period for completion of the project for getting benefit u/s. 80IB(10) of the Act; thus, the CIT(Appeals), had rightly held that the assessee company was ineligible for claim of deduction under the said statutory

C.G. BUILDCON PRIVATE LIMITED ,RAIPUR vs. ITO WARD 3(1), RAIPUR

C.G. BUILDCON PRIVATE LIMITED ,RAIPUR vs. ITO WARD 3(1), RAIPUR

ASSISTANT COMMISSIONER OF INCOME TAX, (CENTRAL)-I, RAIPUR vs. MESERS CHHATTISGARH STEEL & POWER LIMITED, RAIPUR

ASSISTANT COMMISSIONER OF INCOME TAX (CENTRAL)-I, RAIPUR vs. MESERS CHHATTISGARH STEEL & POWER LIMITED, RAIPUR

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

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

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

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

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

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE -1(1), BILASPUR(CG) vs. SOUTH EASTERN COAL FIELDS LTD.,, BILASPUR(CG)

SOUTH EASTERN COAL FIELDS LTD.,,BILASPUR(CG) vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE -1(1), BILASPUR(CG)

THE SOUTH EASTERN COAL FIELDS LTD., BILASPUR,BILASPUR(CG) vs. THE DY. COMMISSIONER OF INCOME TAX,CIRCLE , 1(1)BILASPUR, BILASPUR(CG)

THE DEPUTY COMMISSIONER OF INCOME TAX,CIRCLE 1(1)BILASPUR, BILASPUR(CG) vs. THE SOUTH EASTERN COAL FIELDS LTD., BILASPUR, BILASPUR(CG)

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

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

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

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