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.

properties and liabilities may not be transferred; there may not be any consideration for demerger by way of issue of shares; the transfer may not be on going concern basis, etc. **** 6.2 The Act, therefore, amends Explanation 4 to provide that such splitting up or reconstruction shall be subject to conditions as may be specified by the Central Government

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.

properties and liabilities may not be transferred; there may not be any consideration for demerger by way of issue of shares; the transfer may not be on going concern basis, etc. **** 6.2 The Act, therefore, amends Explanation 4 to provide that such splitting up or reconstruction shall be subject to conditions as may be specified by the Central Government

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

6. I have considered the grounds of appeal, gone through the order of the AO and perused the submissions of the appellant. I find that the AO has not pointed out any specific instance of defect in the vouchers while making the disallowances. The expenses claimed are related with the business of the appellant company and have been incurred

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

6. I have considered the grounds of appeal, gone through the order of the AO and perused the submissions of the appellant. I find that the AO has not pointed out any specific instance of defect in the vouchers while making the disallowances. The expenses claimed are related with the business of the appellant company and have been incurred

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

6. Aggrieved, the assessee assailed the order passed by the A.O under Sec.271(1)(c) of the Act, dated 19.02.2013 before the CIT(A), who partly sustained the order of the A.O, observing as under:- “2.3 After considering the explanation furnished by the appellant company, the AO imposed penalty under the aforesaid section for furnishing inaccurate particulars of income

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

6. Aggrieved, the assessee assailed the order passed by the A.O under Sec.271(1)(c) of the Act, dated 19.02.2013 before the CIT(A), who partly sustained the order of the A.O, observing as under:- “2.3 After considering the explanation furnished by the appellant company, the AO imposed penalty under the aforesaid section for furnishing inaccurate particulars of income

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

6. Aggrieved, the assessee assailed the order passed by the A.O under Sec.271(1)(c) of the Act, dated 19.02.2013 before the CIT(A), who partly sustained the order of the A.O, observing as under:- “2.3 After considering the explanation furnished by the appellant company, the AO imposed penalty under the aforesaid section for furnishing inaccurate particulars of income

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

6. Aggrieved, the assessee assailed the order passed by the A.O under Sec.271(1)(c) of the Act, dated 19.02.2013 before the CIT(A), who partly sustained the order of the A.O, observing as under:- “2.3 After considering the explanation furnished by the appellant company, the AO imposed penalty under the aforesaid section for furnishing inaccurate particulars of income

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

6. Aggrieved, the assessee assailed the order passed by the A.O under Sec.271(1)(c) of the Act, dated 19.02.2013 before the CIT(A), who partly sustained the order of the A.O, observing as under:- “2.3 After considering the explanation furnished by the appellant company, the AO imposed penalty under the aforesaid section for furnishing inaccurate particulars of income

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

6. Aggrieved, the assessee assailed the order passed by the A.O under Sec.271(1)(c) of the Act, dated 19.02.2013 before the CIT(A), who partly sustained the order of the A.O, observing as under:- “2.3 After considering the explanation furnished by the appellant company, the AO imposed penalty under the aforesaid section for furnishing inaccurate particulars of income

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

6. Aggrieved, the assessee assailed the order passed by the A.O under Sec.271(1)(c) of the Act, dated 19.02.2013 before the CIT(A), who partly sustained the order of the A.O, observing as under:- “2.3 After considering the explanation furnished by the appellant company, the AO imposed penalty under the aforesaid section for furnishing inaccurate particulars of income

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

6. Aggrieved, the assessee assailed the order passed by the A.O under Sec.271(1)(c) of the Act, dated 19.02.2013 before the CIT(A), who partly sustained the order of the A.O, observing as under:- “2.3 After considering the explanation furnished by the appellant company, the AO imposed penalty under the aforesaid section for furnishing inaccurate particulars of income

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

6. Aggrieved, the assessee assailed the order passed by the A.O under Sec.271(1)(c) of the Act, dated 19.02.2013 before the CIT(A), who partly sustained the order of the A.O, observing as under:- “2.3 After considering the explanation furnished by the appellant company, the AO imposed penalty under the aforesaid section for furnishing inaccurate particulars of income

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

6. Aggrieved, the assessee assailed the order passed by the A.O under Sec.271(1)(c) of the Act, dated 19.02.2013 before the CIT(A), who partly sustained the order of the A.O, observing as under:- “2.3 After considering the explanation furnished by the appellant company, the AO imposed penalty under the aforesaid section for furnishing inaccurate particulars of income

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

6. Aggrieved, the assessee assailed the order passed by the A.O under Sec.271(1)(c) of the Act, dated 19.02.2013 before the CIT(A), who partly sustained the order of the A.O, observing as under:- “2.3 After considering the explanation furnished by the appellant company, the AO imposed penalty under the aforesaid section for furnishing inaccurate particulars of income

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

6. Aggrieved, the assessee assailed the order passed by the A.O under Sec.271(1)(c) of the Act, dated 19.02.2013 before the CIT(A), who partly sustained the order of the A.O, observing as under:- “2.3 After considering the explanation furnished by the appellant company, the AO imposed penalty under the aforesaid section for furnishing inaccurate particulars of income

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

6. Aggrieved, the assessee assailed the order passed by the A.O under Sec.271(1)(c) of the Act, dated 19.02.2013 before the CIT(A), who partly sustained the order of the A.O, observing as under:- “2.3 After considering the explanation furnished by the appellant company, the AO imposed penalty under the aforesaid section for furnishing inaccurate particulars of income

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 to Valuation Officer under section 55A - on basis of report submitted by Valuation Officer Assessing Officer reopened assessment and made addition of excess amount as undisclosed income - Whether Assessing Officer could refer matter to Valuation Officer for estimating cost of construction - Held, no Section ]31, read with sec/ions 133 & 142, the Income-tax Act, ]96] - Income-tax Authorities - Powers