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

penalty) It is in the background of discharge of these statutory obligations of an assessee to fully and truly disclose his income under various heads and indicate the income under those heads which is chargeable to income-tax after making permissible deductions, applicability of provisions of section 271(1)(c) is to be viewed. If a person obliged to furnish

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) It is in the background of discharge of these statutory obligations of an assessee to fully and truly disclose his income under various heads and indicate the income under those heads which is chargeable to income-tax after making permissible deductions, applicability of provisions of section 271(1)(c) is to be viewed. If a person obliged to furnish

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) It is in the background of discharge of these statutory obligations of an assessee to fully and truly disclose his income under various heads and indicate the income under those heads which is chargeable to income-tax after making permissible deductions, applicability of provisions of section 271(1)(c) is to be viewed. If a person obliged to furnish

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

penalty) It is in the background of discharge of these statutory obligations of an assessee to fully and truly disclose his income under various heads and indicate the income under those heads which is chargeable to income-tax after making permissible deductions, applicability of provisions of section 271(1)(c) is to be viewed. If a person obliged to furnish

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

penalty) It is in the background of discharge of these statutory obligations of an assessee to fully and truly disclose his income under various heads and indicate the income under those heads which is chargeable to income-tax after making permissible deductions, applicability of provisions of section 271(1)(c) is to be viewed. If a person obliged to furnish

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

penalty) It is in the background of discharge of these statutory obligations of an assessee to fully and truly disclose his income under various heads and indicate the income under those heads which is chargeable to income-tax after making permissible deductions, applicability of provisions of section 271(1)(c) is to be viewed. If a person obliged to furnish

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) It is in the background of discharge of these statutory obligations of an assessee to fully and truly disclose his income under various heads and indicate the income under those heads which is chargeable to income-tax after making permissible deductions, applicability of provisions of section 271(1)(c) is to be viewed. If a person obliged to furnish

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) It is in the background of discharge of these statutory obligations of an assessee to fully and truly disclose his income under various heads and indicate the income under those heads which is chargeable to income-tax after making permissible deductions, applicability of provisions of section 271(1)(c) is to be viewed. If a person obliged to furnish

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) It is in the background of discharge of these statutory obligations of an assessee to fully and truly disclose his income under various heads and indicate the income under those heads which is chargeable to income-tax after making permissible deductions, applicability of provisions of section 271(1)(c) is to be viewed. If a person obliged to furnish

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

penalty) It is in the background of discharge of these statutory obligations of an assessee to fully and truly disclose his income under various heads and indicate the income under those heads which is chargeable to income-tax after making permissible deductions, applicability of provisions of section 271(1)(c) is to be viewed. If a person obliged to furnish

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) It is in the background of discharge of these statutory obligations of an assessee to fully and truly disclose his income under various heads and indicate the income under those heads which is chargeable to income-tax after making permissible deductions, applicability of provisions of section 271(1)(c) is to be viewed. If a person obliged to furnish

PRAKASH DAVARA,RAIPUR vs. ASSISTANT COIMMISSIONER OF INCOME TAX , CIRCLE 4(1), RAIPUR, RAIPUR

In the result, appeal of the assessee is allowed for statistical purposes in terms of our aforesaid observations

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 177/Rpr/2019 "नधा"रण वष" / Assessment Year : 2009-10 Prakash Davara, 08, Gitanjali Nagar, Shankar Nagar, Raipur (C.G.)-492 001 Pan : Acupd0169K .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax-4(1), Raipur (C.G.)

penalty u/s. 271(1)(c) when the same was not levied in assessment order u/s. 143(3) r.w.s.147, 21.02.2014. Reopening

DEPUTY COMMISSIONER OF INCOME TAX 1.1. RAIPUR, RAIPUR vs. RENU BEHL, RAIPUR

The appeal of the revenue is dismissed in terms of our aforesaid observations

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No.289/Rpr/2023 "नधा"रण वष" / Assessment Year : 2012-13 The Deputy Commissioner Of Income Tax-1(1), Raipur (C.G.)

penalty in terms of Explanation 5 to section 271(1)(c).” 2. Succinctly stated, the assessee had filed her original return of income for A.Y. 2012-13 on 05.10.2012, declaring an income of Rs.7,79,500/-. Subsequently, the case of the assessee was reopened u/s. 147 of the Act. Notice u/s. 148 dated 29.03.2019 was issued to the assessee

AMIT KUMAR PRAKASH,BHILAI NAGAR vs. INCOME TAX OFFICER ,WARD-1(4), BHILAI

In the result, all the appeals filed by the respective assessee are allowed

Bench: Shri R. K. Panda & Ms. Suchitra Kambleassessment Year : 2015-16 K.V.S. Prakasa Rao, Dcit, Circle- 1(1), Flat No.524/ Kalpkriti Parisar Bhilai (Cg). Avadhpuri, Ashish Nagar (W), Vs. Risali, Bhilai (Cg).

reopened all these cases by issue of notice u/s 148 of the Act. The respective employees offered the entire income and paid the taxes thereon and repaid refunds issued earlier on the basis of the original returns of income. The Assessing Officer thereafter initiated penalty proceedings u/s 271

K.V.S. PRAKASA RAO,BHILAI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 1(1), BHILAI

In the result, all the appeals filed by the respective assessee are allowed

Bench: Shri R. K. Panda & Ms. Suchitra Kambleassessment Year : 2015-16 K.V.S. Prakasa Rao, Dcit, Circle- 1(1), Flat No.524/ Kalpkriti Parisar Bhilai (Cg). Avadhpuri, Ashish Nagar (W), Vs. Risali, Bhilai (Cg).

reopened all these cases by issue of notice u/s 148 of the Act. The respective employees offered the entire income and paid the taxes thereon and repaid refunds issued earlier on the basis of the original returns of income. The Assessing Officer thereafter initiated penalty proceedings u/s 271

SHRI KISHORE KUMAR PRITM,BHILAI vs. INCOME TAX OFFICER, WARD-1(4), BHILAI

In the result, all the appeals filed by the respective assessee are allowed

Bench: Shri R. K. Panda & Ms. Suchitra Kambleassessment Year : 2015-16 K.V.S. Prakasa Rao, Dcit, Circle- 1(1), Flat No.524/ Kalpkriti Parisar Bhilai (Cg). Avadhpuri, Ashish Nagar (W), Vs. Risali, Bhilai (Cg).

reopened all these cases by issue of notice u/s 148 of the Act. The respective employees offered the entire income and paid the taxes thereon and repaid refunds issued earlier on the basis of the original returns of income. The Assessing Officer thereafter initiated penalty proceedings u/s 271

AMIT KUMAR PRAKASH,BHILAI NAGAR vs. INCOME TAX OFFICER ,WARD-1(4), BHILAI

In the result, all the appeals filed by the respective assessee are allowed

Bench: Shri R. K. Panda & Ms. Suchitra Kambleassessment Year : 2015-16 K.V.S. Prakasa Rao, Dcit, Circle- 1(1), Flat No.524/ Kalpkriti Parisar Bhilai (Cg). Avadhpuri, Ashish Nagar (W), Vs. Risali, Bhilai (Cg).

reopened all these cases by issue of notice u/s 148 of the Act. The respective employees offered the entire income and paid the taxes thereon and repaid refunds issued earlier on the basis of the original returns of income. The Assessing Officer thereafter initiated penalty proceedings u/s 271

SHRI AMALENDRA KUMAR PANDEY,BHILAI vs. INCOME TAX OFFICER ,WARD-1(4), BHILAI

In the result, all the appeals filed by the respective assessee are allowed

Bench: Shri R. K. Panda & Ms. Suchitra Kambleassessment Year : 2015-16 K.V.S. Prakasa Rao, Dcit, Circle- 1(1), Flat No.524/ Kalpkriti Parisar Bhilai (Cg). Avadhpuri, Ashish Nagar (W), Vs. Risali, Bhilai (Cg).

reopened all these cases by issue of notice u/s 148 of the Act. The respective employees offered the entire income and paid the taxes thereon and repaid refunds issued earlier on the basis of the original returns of income. The Assessing Officer thereafter initiated penalty proceedings u/s 271