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

u/s 271(1)(c) of the Act in respect of the additions or disallowances made by the AO in the assessment. The expression used in clause (c) is "has concealed the particulars of his income" or "furnished inaccurate particulars of such income". Therefore, both in cases of concealment and inaccuracy, the phrase "particulars of income" is used. It will

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

u/s 271(1)(c) of the Act in respect of the additions or disallowances made by the AO in the assessment. The expression used in clause (c) is "has concealed the particulars of his income" or "furnished inaccurate particulars of such income". Therefore, both in cases of concealment and inaccuracy, the phrase "particulars of income" is used. It will

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

u/s 271(1)(c) of the Act in respect of the additions or disallowances made by the AO in the assessment. The expression used in clause (c) is "has concealed the particulars of his income" or "furnished inaccurate particulars of such income". Therefore, both in cases of concealment and inaccuracy, the phrase "particulars of income" is used. It will

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

u/s 271(1)(c) of the Act in respect of the additions or disallowances made by the AO in the assessment. The expression used in clause (c) is "has concealed the particulars of his income" or "furnished inaccurate particulars of such income". Therefore, both in cases of concealment and inaccuracy, the phrase "particulars of income" is used. It will

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

u/s 271(1)(c) of the Act in respect of the additions or disallowances made by the AO in the assessment. The expression used in clause (c) is "has concealed the particulars of his income" or "furnished inaccurate particulars of such income". Therefore, both in cases of concealment and inaccuracy, the phrase "particulars of income" is used. It will

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

u/s 271(1)(c) of the Act in respect of the additions or disallowances made by the AO in the assessment. The expression used in clause (c) is "has concealed the particulars of his income" or "furnished inaccurate particulars of such income". Therefore, both in cases of concealment and inaccuracy, the phrase "particulars of income" is used. It will

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

u/s 271(1)(c) of the Act in respect of the additions or disallowances made by the AO in the assessment. The expression used in clause (c) is "has concealed the particulars of his income" or "furnished inaccurate particulars of such income". Therefore, both in cases of concealment and inaccuracy, the phrase "particulars of income" is used. It will

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

u/s 271(1)(c) of the Act in respect of the additions or disallowances made by the AO in the assessment. The expression used in clause (c) is "has concealed the particulars of his income" or "furnished inaccurate particulars of such income". Therefore, both in cases of concealment and inaccuracy, the phrase "particulars of income" is used. It will

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

u/s 271(1)(c) of the Act in respect of the additions or disallowances made by the AO in the assessment. The expression used in clause (c) is "has concealed the particulars of his income" or "furnished inaccurate particulars of such income". Therefore, both in cases of concealment and inaccuracy, the phrase "particulars of income" is used. It will

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

u/s 271(1)(c) of the Act in respect of the additions or disallowances made by the AO in the assessment. The expression used in clause (c) is "has concealed the particulars of his income" or "furnished inaccurate particulars of such income". Therefore, both in cases of concealment and inaccuracy, the phrase "particulars of income" is used. It will

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

u/s 271(1)(c) of the Act in respect of the additions or disallowances made by the AO in the assessment. The expression used in clause (c) is "has concealed the particulars of his income" or "furnished inaccurate particulars of such income". Therefore, both in cases of concealment and inaccuracy, the phrase "particulars of income" is used. It will

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 Capital Gain Account Scheme. Further, the assessee has made investment of Rs. 50,00,000/- u/s 54EC on specified bond (REC bond). Thus, after considering all the facts and relevant documents available on record the returned income at Rs. 89,40,440/- is accepted. 2. On perusal of the I&CI report of the DIT (I&CI), Bhopal

INCOME TAX OFFICER WARD-1(3),, RAIPUR vs. SMT. RACHNA DEVI SADHWANI L/H OF LATE SHRI KALYAN DAS SADHWANI, RAIPUR

The appeal of the revenue is dismissed, with no order as to cost

Bench: Shri Ravish Sood & Shri Jamlappa D. Battullआयकरअपीलसं. / Ita No. 15/Blpr/2012 िनधा"रणवष" / Assessment Year : 2003-2004

house property and income from other sources in the form of interest etc., and the long term capital gain [for short “LTCG”] arisen to him on transfer of listed shares/security with a with a claim of exemption u/s 54F. The said return was accepted u/s 143(1) of the Act. Subsequently the Ld AO reopened the case on the basis

SMT BUDHAREEN BAI,BHATAPARA vs. INCOME TAX OFFICER,, BHATAPARA

In the result, the appeal of the assessee is allowed for statistical purposes

Bench: Shri Partha Sarathi Chaudhury & Dr. Mitha Lal Meenaassessment Year : 2014-15 Smt. Budhia Reen Bai, Ito, Near Shitala Mandir, Bhatapara (Cg). Hathanipara Ward, Vs. Bhatapara (Cg) – 493118. Pan : Bxxpb0771Q (Appellant) (Respondent) Assessee By : Shri Vikash Sharma, Adv. Department By : Shri Sanjay Kumar, Addl. Cit Date Of Hearing : 13-05-2019 Date Of Pronouncement : 14-05-2019 O R D E R Per Dr. Mitha Lal Meena, Am :

house property. Hence, it is prayed that the exemption u/s 54F may kindly be allowed. 7. The Appellant craves leave to add, amend, alter vary and/or withdraw any or all the above grounds of Appeal.” 5. Briefly, the facts of the case are that the assessee has deposited cash of Rs.55,38,000/- in her bank account no.10721633123 maintained

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3(1), RAIPUR vs. SHRI RAKESH SINGH, RAIPUR

In the result, the appeal of assessee is allowed for statistical purposes

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अऩीऱ सं./Ita No.231/Rpr/2019 (ननधाारण वषा / Assessment Year :2015-2016) Acit-3(1), Raipur Vs Shri Rakesh Singh, A-4, Mahaveer Singh, Tagore Nagar, Raipur (C.G.) Pan No. : Acwps 6453 R (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. राजस्व की ओर से /Revenue By : Shri G.N.Singh, Sr. Dr ननधााररती की ओर से /Assessee By : None सुनिाई की तारीख / Date Of Hearing : 28/07/2022 घोषणा की तारीख/Date Of Pronouncement : 21/09/2022 आदेश / O R D E R Per Arun Khodpia, Am :

property income at Rs.70,019/-, income from long term capital gain at Rs.19,80,027/- and income from other sources at Rs.32,32,450/-. On verification of one of the reasons for selection of case for scrutiny, the AO found that during the year under consideration the assesse has sold house at Tikrapara, Raipur at Rs.3

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1), RAIPUR, RAIPUR vs. S.P. BUILDCON PVT. LTD., RAIPUR

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am (Ita No. 35 & 38/Rpr/2023) (Assessment Year: 2014-15 & 2016-17) Deputy Commissioner Of Income Tax, V S.P. Buildcon Private Limited Circle-1(1), S Ff-06, Shyam Plaza, Pandri Bus Stand, Aayakar Bhawan, Civil Lines, Raipur Raipur Pan: Aajcs0653H (अपीलाथ" /Applicant) . (""यथ" / Respondent) . िनधा"रती क" ओर से /Assessee By : Shri Amit M. Jain, Adv. राज"व क" ओर से /Revenue By : Shri Satya Prakash Sharma, Sr. Dr सुनवाई क" तार"ख / Date Of Hearing : 05-09-2023 घोषणा क" तार"ख/Date Of Pronouncement : 28-11-2023

properties. The Ld. AO, without appreciating the facts, disallowed the same. further, it is alleged by the assessee that, though no query was made by the learned AO with regard to Sec. 14A, the Ld. AO treated Rs.11,093/- as disallowable u/s 14A r/w Rule 8D, without appreciating the fact that, as against the capital of Rs.288/- lacs, the investment

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1), RAIPUR, RAIPUR vs. S.P. BUILDCON PVT. LTD., RAIPUR, RAIPUR

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am (Ita No. 35 & 38/Rpr/2023) (Assessment Year: 2014-15 & 2016-17) Deputy Commissioner Of Income Tax, V S.P. Buildcon Private Limited Circle-1(1), S Ff-06, Shyam Plaza, Pandri Bus Stand, Aayakar Bhawan, Civil Lines, Raipur Raipur Pan: Aajcs0653H (अपीलाथ" /Applicant) . (""यथ" / Respondent) . िनधा"रती क" ओर से /Assessee By : Shri Amit M. Jain, Adv. राज"व क" ओर से /Revenue By : Shri Satya Prakash Sharma, Sr. Dr सुनवाई क" तार"ख / Date Of Hearing : 05-09-2023 घोषणा क" तार"ख/Date Of Pronouncement : 28-11-2023

properties. The Ld. AO, without appreciating the facts, disallowed the same. further, it is alleged by the assessee that, though no query was made by the learned AO with regard to Sec. 14A, the Ld. AO treated Rs.11,093/- as disallowable u/s 14A r/w Rule 8D, without appreciating the fact that, as against the capital of Rs.288/- lacs, the investment

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

In the result, all the captioned appeals of the assessee as well as revenue are either allowed, partly allowed for statistical purposes or dismissed, in accordance with our observations herein above

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं./Ita No.201/Bil/2012 (Ay : 2009-2010) आयकर अपील सं./Ita No.401/Bil/2014 (Ay : 2010-2011) आयकर अपील सं./Ita No.162/Bil/2017 (Ay : 2010-2011) आयकर अपील सं./Ita No.115/Bil/2015 (Ay : 2011-2012) आयकर अपील सं./Ita No.102/Bil/2017 (Ay : 2012-2013) आयकर अपील सं./Ita No.103/Bil/2017 (Ay : 2013-2014) आयकर अपील सं./Ita No.204/Rpr/2017 (Ay : 2014-2015) आयकर अपील सं./Ita No.169/Rpr/2018 (Ay : 2015-2016) आयकर अपील सं./Ita No.33/Rpr/2019 (Ay : 2016-2017) South Eastern Coal Fields Ltd., Vs Jcit, Range-1, Bilaspur Seepat Road, Bilaspur Pan No. :Aadcs 2066 E (अपीलाथ" /Appellant) .. (""यथ" / Respondent) & आयकर अपील सं./Ita No.204/Bil/2012 (Ay : 2009-2010) आयकर अपील सं./Ita No.382/Bil/2014 (Ay : 2010-2011) आयकर अपील सं./Ita No.103/Bil/2015 (Ay : 2011-2012) आयकर अपील सं./Ita No.98/Bil/2017 (Ay : 2012-2013) आयकर अपील सं./Ita No.99/Bil/2017 (Ay : 2013-2014) आयकर अपील सं./Ita No.188/Rpr/2017 (Ay : 2014-2015) आयकर अपील सं./Ita No.171/Rpr/2018 (Ay : 2015-2016) आयकर अपील सं./Ita No.54/Rpr/2019 (Ay : 2016-2017) Dcit, Circle-1(1), Bilaspur Vs South Eastern Coal Fields Ltd., Seepat Road, Bilaspur Pan No. :Aadcs 2066 E (अपीलाथ" /Appellant) (""यथ" / Respondent) .. िनधा"रती क" ओर से /Assessee By : Shri Ajit Korde, Advocate, Shri Ankur Goel & Shri Ankit Agrawal, Cas राज"व क" ओर से /Revenue By : Shri Debashish Lahiri, Cit-Dr सुनवाई क" तार"ख / Date Of Hearing : 26/09/2023 घोषणा क" तार"ख/Date Of Pronouncement : 30/10/2023

penalty; 11 Short grant of TDS/TCS credit 12 Levy of interest u/s.234 B,C D of the Act. Ground No.1 : Non consideration of revised return. 7.2 The Ld. AR of the assessee at the very outset submitted that they do not wish to press this ground, therefore, the same has been permitted to be withdrawn and thus, stands dismissed. Ground