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

Bench: Shri Ravish Sood & Shri Arun Khodpia

penalty u/s 271(1)(c) of the Act. The position of law emerging from the factual matrix of the case in Reliance Petro Products Pvt. Ltd Vs. CIT is that the addition made by the AO in respect of the interest claimed as a deduction

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

penalty u/s 271(1)(c) of the Act. The position of law emerging from the factual matrix of the case in Reliance Petro Products Pvt. Ltd Vs. CIT is that the addition made by the AO in respect of the interest claimed as a deduction

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

penalty u/s 271(1)(c) of the Act. The position of law emerging from the factual matrix of the case in Reliance Petro Products Pvt. Ltd Vs. CIT is that the addition made by the AO in respect of the interest claimed as a deduction

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

penalty u/s 271(1)(c) of the Act. The position of law emerging from the factual matrix of the case in Reliance Petro Products Pvt. Ltd Vs. CIT is that the addition made by the AO in respect of the interest claimed as a deduction

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

penalty u/s 271(1)(c) of the Act. The position of law emerging from the factual matrix of the case in Reliance Petro Products Pvt. Ltd Vs. CIT is that the addition made by the AO in respect of the interest claimed as a deduction

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

penalty u/s 271(1)(c) of the Act. The position of law emerging from the factual matrix of the case in Reliance Petro Products Pvt. Ltd Vs. CIT is that the addition made by the AO in respect of the interest claimed as a deduction

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

penalty u/s 271(1)(c) of the Act. The position of law emerging from the factual matrix of the case in Reliance Petro Products Pvt. Ltd Vs. CIT is that the addition made by the AO in respect of the interest claimed as a deduction

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

penalty u/s 271(1)(c) of the Act. The position of law emerging from the factual matrix of the case in Reliance Petro Products Pvt. Ltd Vs. CIT is that the addition made by the AO in respect of the interest claimed as a deduction

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

penalty u/s 271(1)(c) of the Act. The position of law emerging from the factual matrix of the case in Reliance Petro Products Pvt. Ltd Vs. CIT is that the addition made by the AO in respect of the interest claimed as a deduction

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

penalty u/s 271(1)(c) of the Act. The position of law emerging from the factual matrix of the case in Reliance Petro Products Pvt. Ltd Vs. CIT is that the addition made by the AO in respect of the interest claimed as a deduction

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

penalty u/s 271(1)(c) of the Act. The position of law emerging from the factual matrix of the case in Reliance Petro Products Pvt. Ltd Vs. CIT is that the addition made by the AO in respect of the interest claimed as a deduction

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1), RAIPUR vs. CHHATTISGARH STATE POWER TRANSMISSION COMPANY LTD., RAIPUR

In the result, the appeal of the revenue in ITA No

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos. 2 & 3/Rpr/2023 Co Nos. 19 & 20/Rpr/2023 "नधा"रण वष" / Assessment Years : 2016-17 & 2017-18 The Deputy Commissioner Of Income Tax, Circle-1(1), Raipur (C.G.)

penalty u/s 271(1)(c) for admittedly having raised a wrong/false claim for deduction of expenses in the return of income

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1), RAIPUR vs. CHHATTISGARH STATE POWER TRANSMISSION COMPANY LTD., RAIPUR

In the result, the appeal of the revenue in ITA No

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos. 2 & 3/Rpr/2023 Co Nos. 19 & 20/Rpr/2023 "नधा"रण वष" / Assessment Years : 2016-17 & 2017-18 The Deputy Commissioner Of Income Tax, Circle-1(1), Raipur (C.G.)

penalty u/s 271(1)(c) for admittedly having raised a wrong/false claim for deduction of expenses in the return of income

SHRI VIJAY KUMAR PATEL,RAIPUR vs. PRINCIPAL COMMISSIONER OF INCOME-TAX, RAIPUR-1, RAIPUR

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 212/Rpr/2024 ("नधा"रण वष" Assessment Year: 2017-18)

271(1)(c) of the Act, whereas the case is related to AY 2017-18, therefore, the penalty provisions of section 271AAC are applicable. Accordingly, the assessment order 7 Shri Vijay Kumar Patel, Raipur vs PCIT, Raipur-1 dated 26.03.2022, is erroneous in so far as it is prejudicial to the interest of revenue, therefore, the same is set aside

M/S. RUKMANI ENGINEERING WORKS, (NOW RUKMANI INFRA PROJECTS PVT. LTD.,,ODISHA vs. THE DY. CIT- CIRCLE- KORBA,, KORBA(CG)

In the result, appeal filed by the assessee firm being devoid and bereft of any merit is dismissed in terms of our aforesaid observations

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No.81/Rpr/2014 "नधा"रण वष" / Assessment Year : 2008-09 M/S. Rukmani Engineering Works (Now Rukmani Infra Projects Pvt. Ltd.) Mig-384, Svbp Nagar, Jamnipali, Korba (C.G.) Pan: Aaifr4667G

penalty of Rs. 50 lacs. 9 M/s. Rukmani Engineering Works Vs. DCIT, Central-Korba 10. Aggrieved the assessee assailed the order passed by the A.O u/s. 271(1)(c) of the Act, dated 25.02.2013 before the CIT(Appeals). 11. Apropos the disallowance of the assesee’s claim for deduction

SHIVOM VIDYAPEETH SHIKSHAN SAMITI,RAIPUR vs. INCOME TAX OFFICER, EXEMETION 2, RAIPUR, RAIPUR

In the result, the appeal of the assessee is allowed

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं./Ita No.261/Rpr/2022 "नधा"रण वष" /Assessment Year: 2015-16 Shivom Vidyapeeth Shikshan Samiti V Income Tax Officer 214, Shivom Vihar Raipur-492 013 S Exemption-2 Chhattisgarh Raipur Pan: Aahts 6464M (अपीलाथ" /Appellant) .. (""यथ" / Respondent) "नधा"रती क" ओर से /Assessee By : Shri G.S. Agrawal & Shubham Agarwal, Cas राज"व क" ओर से /Revenue By : Shri Satya Prakash Sharma, Sr. Dr सुनवाई क" तार"ख / Date Of Hearing : 08/08/2023 घोषणा क" तार"ख/Date Of Pronouncement : 06/09/2023 आदेश / O R D E R Per Arun Khodpia, Am : The Captioned Appeal Is Filed By The Assessee Against The Order Passed By The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi, Dated 26.10.2022 U/S 250 Of The Income Tax Act, 1961 For Ay 2015-16, Instituted Against The Penalty Order By Ld. Assessing Officer U/S 271(1)(C) Dated 28.06.2018. The Grounds Of The Appeal Raised By The Assessee Are As Under: “1. That Under The Facts & The Law, The Ld. Cit (A) Erred In Confirming The Order Of Penalty Levied By The Ld. Ao U/S 271(1)(C) At Rs.2,40,630/- Rejecting The Explanation. Prayed That Provisions Of Sec.271(1)(C) Are Not Applicable, Penalty Levied At Rs.2,40,630/- Kindly Be Cancelled. 2. That Under The Facts & The Law, The Ld. Cit (A) Further Erred In Confirming The Penalty Levied At Rs. 2,40,630/- U/S 271(1)(C) By The Ld. Ao, Though The Ld. Ao Did Not Allow Opportunity To The Appellant As To For Which Default, Penalty Proceedings Were Initiated. Prayed To Cancel The Penalty.

deduction claimed u/s. 57 and large claim of depreciation for trust”. The Ld. AO completed the assessment u/s 143(3) of the act by making an addition of Rs.11,47,592/- by denying exemption u/s. 10(23C) (iii ad) of the Act claimed by the appellant as per the return of income. Accordingly, the AO levied penalty u/s 271

KUSHAL PRASAD SAHU, BILASPUR,BILASPUR vs. ACIT, CIRCLE1(1), BILASPUR, BILASPUR

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 14 & 15/Rpr/2025 ("नधा"रण वष" Assessment Year: 2012-13)

penalty u/s 271(1)(c) at Rs.2,96,815/- though the employer of the appellant already deducted tax at source

KUSHAL PRASAD SAHU, BILASPUR,BILASPUR vs. ACIT, CIRCLE1(1), BILASPUR, BILASPUR

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 14 & 15/Rpr/2025 ("नधा"रण वष" Assessment Year: 2012-13)

penalty u/s 271(1)(c) at Rs.2,96,815/- though the employer of the appellant already deducted tax at source