ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE -I, RAIPUR vs. LORD BUDDHA EDUCATIONAL SOCIETY, RAIPUR

In the result, the appeals of the revenue ITA Nos

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अऩीऱ सं./Ita Nos.188 To 193/Rpr/2019 (ननधाारण वषा / Assessment Year :2012-2013 To 2017-2018) Acit, Central Circle-1, Raipur(Cg) Vs M/S Lord Buddha Educational Society, M/S Raipur Institute Of Medical Sciences (Rims), Gram Godhi, Bhansoj Road, Office Nh-6, Raipur (Cg) Pan No. :Aaaal 3913 E (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

house, Tribunal was justified in deleting additions made by Assessing Officer on account of unexplained investment in construction - Held, yes (4) ClT VS. Manoj Jain 287 ITR 285(Delhi)- Section 158BC of the Income-tax Act, 1961 - Block assessment in search cases - Procedure for - Tribunal having found as a fact that search on assessee's premises did not lead

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE -I, RAIPUR vs. LORD BUDDHA EDUCATIONAL SOCIETY, RAIPUR

In the result, the appeals of the revenue ITA Nos

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अऩीऱ सं./Ita Nos.188 To 193/Rpr/2019 (ननधाारण वषा / Assessment Year :2012-2013 To 2017-2018) Acit, Central Circle-1, Raipur(Cg) Vs M/S Lord Buddha Educational Society, M/S Raipur Institute Of Medical Sciences (Rims), Gram Godhi, Bhansoj Road, Office Nh-6, Raipur (Cg) Pan No. :Aaaal 3913 E (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

house, Tribunal was justified in deleting additions made by Assessing Officer on account of unexplained investment in construction - Held, yes (4) ClT VS. Manoj Jain 287 ITR 285(Delhi)- Section 158BC of the Income-tax Act, 1961 - Block assessment in search cases - Procedure for - Tribunal having found as a fact that search on assessee's premises did not lead

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE -I, RAIPUR vs. LORD BUDDHA EDUCATIONAL SOCIETY, RAIPUR

In the result, the appeals of the revenue ITA Nos

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अऩीऱ सं./Ita Nos.188 To 193/Rpr/2019 (ननधाारण वषा / Assessment Year :2012-2013 To 2017-2018) Acit, Central Circle-1, Raipur(Cg) Vs M/S Lord Buddha Educational Society, M/S Raipur Institute Of Medical Sciences (Rims), Gram Godhi, Bhansoj Road, Office Nh-6, Raipur (Cg) Pan No. :Aaaal 3913 E (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

house, Tribunal was justified in deleting additions made by Assessing Officer on account of unexplained investment in construction - Held, yes (4) ClT VS. Manoj Jain 287 ITR 285(Delhi)- Section 158BC of the Income-tax Act, 1961 - Block assessment in search cases - Procedure for - Tribunal having found as a fact that search on assessee's premises did not lead

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE -I, RAIPUR vs. LORD BUDDHA EDUCATIONAL SOCIETY, RAIPUR

In the result, the appeals of the revenue ITA Nos

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अऩीऱ सं./Ita Nos.188 To 193/Rpr/2019 (ननधाारण वषा / Assessment Year :2012-2013 To 2017-2018) Acit, Central Circle-1, Raipur(Cg) Vs M/S Lord Buddha Educational Society, M/S Raipur Institute Of Medical Sciences (Rims), Gram Godhi, Bhansoj Road, Office Nh-6, Raipur (Cg) Pan No. :Aaaal 3913 E (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

house, Tribunal was justified in deleting additions made by Assessing Officer on account of unexplained investment in construction - Held, yes (4) ClT VS. Manoj Jain 287 ITR 285(Delhi)- Section 158BC of the Income-tax Act, 1961 - Block assessment in search cases - Procedure for - Tribunal having found as a fact that search on assessee's premises did not lead

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE -I, RAIPUR vs. LORD BUDDHA EDUCATIONAL SOCIETY, RAIPUR

In the result, the appeals of the revenue ITA Nos

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अऩीऱ सं./Ita Nos.188 To 193/Rpr/2019 (ननधाारण वषा / Assessment Year :2012-2013 To 2017-2018) Acit, Central Circle-1, Raipur(Cg) Vs M/S Lord Buddha Educational Society, M/S Raipur Institute Of Medical Sciences (Rims), Gram Godhi, Bhansoj Road, Office Nh-6, Raipur (Cg) Pan No. :Aaaal 3913 E (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

house, Tribunal was justified in deleting additions made by Assessing Officer on account of unexplained investment in construction - Held, yes (4) ClT VS. Manoj Jain 287 ITR 285(Delhi)- Section 158BC of the Income-tax Act, 1961 - Block assessment in search cases - Procedure for - Tribunal having found as a fact that search on assessee's premises did not lead

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE -I, RAIPUR vs. LORD BUDDHA EDUCATIONAL SOCIETY, RAIPUR

In the result, the appeals of the revenue ITA Nos

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अऩीऱ सं./Ita Nos.188 To 193/Rpr/2019 (ननधाारण वषा / Assessment Year :2012-2013 To 2017-2018) Acit, Central Circle-1, Raipur(Cg) Vs M/S Lord Buddha Educational Society, M/S Raipur Institute Of Medical Sciences (Rims), Gram Godhi, Bhansoj Road, Office Nh-6, Raipur (Cg) Pan No. :Aaaal 3913 E (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

house, Tribunal was justified in deleting additions made by Assessing Officer on account of unexplained investment in construction - Held, yes (4) ClT VS. Manoj Jain 287 ITR 285(Delhi)- Section 158BC of the Income-tax Act, 1961 - Block assessment in search cases - Procedure for - Tribunal having found as a fact that search on assessee's premises did not lead

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

section 10(10D) of the Act, then, the addition so made by the A.O by dubbing the same as the unexplained income of the assessee shall stand vacated. 45 Shri Sushil Kumar Agrawal Vs. Joint Commissioner of Income Tax, Range, Korba ITA Nos. 93 & 94 /RPR/2017 Thus, the Ground of appeal No.6 is allowed for statistical purposes in terms

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

section 10(10D) of the Act, then, the addition so made by the A.O by dubbing the same as the unexplained income of the assessee shall stand vacated. 45 Shri Sushil Kumar Agrawal Vs. Joint Commissioner of Income Tax, Range, Korba ITA Nos. 93 & 94 /RPR/2017 Thus, the Ground of appeal No.6 is allowed for statistical purposes in terms

RAIPUR REALTY PVT LTD, RAIPUR,RAIPUR vs. INCOME TAX OFFICER WARD-3 (1), RAIPUR, RAIPUR

In the result, appeal of the assessee is allowed

Bench: Shri Partha Sarathi Chaudhury & Shri Arun Khodpiaआयकर अपील सं. / Ita No.241/Rpr/2024 "नधा"रण वष" / Assessment Year : 2017-18 M/S. Raipur Realty Pvt. Ltd. E-76, G.K. Chambers, Sector-2, Devendra Nagar, Raipur (C.G.) Pan: Aahcr0621C ........अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer Ward-3(1), Raipur (C.G.) ……""यथ" / Respondent

46 and no person claiming under any such award or agreement shall be liable to pay any fee for a copy of the same.” Section 103 “103. Provisions to be in addition to existing laws.— The provisions of this Act shall be in addition to and not in derogation of, any other law for the time being in force.” Section

MAHESH SHRIVASTAVA, RAIPUR,RAIPUR vs. ITO-3(1),RAIPUR, RAIPUR

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Avdhesh Kumar Mishra, Am आयकर अपील सं. / Ita No: 702/Rpr/2025 (िनधा"रण वष" Assessment Year: 2008-09) Vs Mahesh Shrivastava, Income Tax Officer-3(1), House No. 6, Phase-Ii, Office Of The Income Tax Office, Harsh Vihar Colony, Daldalshivni Central Revenue Building Civil Road, Mowa, Raipur-492007, C.G. Lines, Raipur-492001, C.G. Pan: Bqfps6242G .. (अपीलाथ"/Appellant) (""थ" / Respondent) : Shri Veekaas S Sharma, Ca िनधा"रती की ओर से / Assessee By : Dr. Priyanka Patel, Sr. Dr राज" की ओर से / Revenue By : 05.01.2026 सुनवाई की तारीख / Date Of Hearing 05.02.2026 घोषणा की तारीख / Date Of : Pronouncement आदेश / O R D E R Per Avdhesh Kumar Mishra, Am: This Appeal For Assessment Year (‘Ay’) 2008-09 Filed By The Assessee Is Directed Against The Order Dated 30.09.2025 Of Commissioner Of Income Tax (Appeals), Nfac, Delhi [‘Cit(A)’].

House No. 6, Phase-II, Office of the Income Tax Office, Harsh Vihar Colony, Daldalshivni Central Revenue Building Civil Road, Mowa, Raipur-492007, C.G. Lines, Raipur-492001, C.G. PAN: BQFPS6242G .. (अपीलाथ"/Appellant) (""थ" / Respondent) : Shri Veekaas S Sharma, CA िनधा"रती की ओर से / Assessee by : Dr. Priyanka Patel, Sr. DR राज" की ओर से / Revenue by : 05.01.2026 सुनवाई की

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

house property has been decided in quite a few cases. Sec 194-I puts obligation of person paying rent to make TDS from the rent payment. Rent in the impugned provision is defined as payment by whatever name called under any lease, sub-lease, tenancy or any other agreement or arrangement for the use of any machinery, plant or equipment

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

house property has been decided in quite a few cases. Sec 194-I puts obligation of person paying rent to make TDS from the rent payment. Rent in the impugned provision is defined as payment by whatever name called under any lease, sub-lease, tenancy or any other agreement or arrangement for the use of any machinery, plant or equipment

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;

46,15,000/- made by the AO denying deduction u/s 54F. The appellant is entitled to claim deduction u/s 54F. The addition made by AO and confirmed by ld. CIT(A) is illegal, arbitrary and not justified. 2. The appellant reserves the right to add, amend or modify any of the ground/s of appeal.” 3. Before proceeding for adjudication

TULIKA KEDIA, NEW DELHI,DELHI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, RAIPUR, RAIPUR

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 147/Rpr/2025 (िनधा"रण वष" Assessment Year: 2020-21)

46,379/- in the computation of total income (page 12-14 of APB). It is explained that after excluding the amount of F&O loss the remaining amount shown as profit from business for Rs.12,83,18,445/- comprises of income of salary, income from house property, capital gains and income from other sources, therefore, the perception

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.).The documentary evidence of such property is also enclosed herewith. The Copy of last ITR which was produced before the AO is also enclosed herewith. Also Smt Shanti Soni executed her Registered "Will ".The Copy of the same is enclosed

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

section 5, when it is received or deemed to be received by a person. All income for the purpose of charge of income-tax and computation of total income is required to be classified under distinct heads of income such as salaries, income from house property, profits and gains of business or profession, capital gains and income from other sources

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

section 5, when it is received or deemed to be received by a person. All income for the purpose of charge of income-tax and computation of total income is required to be classified under distinct heads of income such as salaries, income from house property, profits and gains of business or profession, capital gains and income from other sources

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

section 5, when it is received or deemed to be received by a person. All income for the purpose of charge of income-tax and computation of total income is required to be classified under distinct heads of income such as salaries, income from house property, profits and gains of business or profession, capital gains and income from other sources

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

section 5, when it is received or deemed to be received by a person. All income for the purpose of charge of income-tax and computation of total income is required to be classified under distinct heads of income such as salaries, income from house property, profits and gains of business or profession, capital gains and income from other sources