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

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

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

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

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 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

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 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

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

ARUNA TIWARI,RAIPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX-1, RAIPUR, RAIPUR

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 90/Rpr/2022 "नधा"रण वष" / Assessment Year : 2015-16 Smt. Aruna Tiwari 762, Sundar Nagar, Raipur (C.G.)-492 001 Pan: Adbpt4977B .......अपीलाथ" / Appellant बनाम / V/S. The Pr. Commissioner Of Income Tax-1, Raipur (C.G.) ……""यथ" / Respondent

271 (All. HC), state the true facts and make out a case. Similarly the Indore Bench of the Madhya (iii) PCIT v. Mohd. Rizwan Prop. M/s. Pradesh High Court in the case of Ajit Kumar M.R.Garments [2018] 11 ITR-OL 149 Pitaliya v. Income Tax Officer (2008) 318 ITR (All. HC),. 0182 dismissed the appeal of the assessee in limine

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 2(1), BHILAI vs. MESERS ABIS POULTRY PRIVATE LIMITED, RAJNANDGAON

In the result, both appeals of the revenue are dismissed

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अऩीऱ सं./Ita No.233 & 234/Rpr/2019 (ननधाारण वषा / Assessment Year :2009-2010 & 2011-2012) Acit-2(1), Bhilai Vs M/S Abis Poultry Private Limited, Baldeo Bag, Rajnandgaon Pan No. :Aaeca 87411 E (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

Penalty proceedings u/s. 271 (1)(c) of the Act are separately initiated. Consequently, additions of Rs. 2,05,00,000/- for the AY 2009-10 and Rs. 1,50,00,000/- for the AY 2011-12 were made. 5. Against the assessment order, the assessee preferred appeal before the ld. CIT(A), wherein the appeal was partly allowed

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 2(1), BHILAI vs. MESERS ABIS POULTRY PRIVATE LIMITED, RAJNANDGAON

In the result, both appeals of the revenue are dismissed

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अऩीऱ सं./Ita No.233 & 234/Rpr/2019 (ननधाारण वषा / Assessment Year :2009-2010 & 2011-2012) Acit-2(1), Bhilai Vs M/S Abis Poultry Private Limited, Baldeo Bag, Rajnandgaon Pan No. :Aaeca 87411 E (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

Penalty proceedings u/s. 271 (1)(c) of the Act are separately initiated. Consequently, additions of Rs. 2,05,00,000/- for the AY 2009-10 and Rs. 1,50,00,000/- for the AY 2011-12 were made. 5. Against the assessment order, the assessee preferred appeal before the ld. CIT(A), wherein the appeal was partly allowed

SMT. LAXMI DEVI CHANDWANI, BILASPUR,BILASPUR vs. INCOME TAX OFFICER, WARD-1(1), BILASPUR, BILASPUR

In the result, we are inclined to set aside the order of the Ld

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं./Ita No.99/Rpr/2023 िनधा"रण वष" /Assessment Year: 2014-15 Smt. Laxmi Devi Chandwani V Income Tax Officer Agrasen Chowk S Ward-1(1), Bilaspur Bilaspur, Chhattisgarh-495 001. Chhattisgarh-495 001 Pan: Agmpc 8368H (अपीलाथ" /Appellant) (""यथ" / Respondent) .. िनधा"रती क" ओर से /Assessee By : Shri S.R. Rao, Adv. राज"व क" ओर से /Revenue By : Shri Satya Prakash Sharma, Sr. Dr सुनवाई क" तार"ख / Date Of Hearing : 21/08/2023 घोषणा क" तार"ख/Date Of Pronouncement : 15/09/2023 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 20.02.2023 U/S 250 Of The Income Tax Act, 1961 For Ay 2014-15, Arises From The Order Of Ld. Assessing Officer U/S 271B Of Income Tax Act, 1961 Dated 24.09.2022. The Grounds Of The Appeal Raised By The Assessee Are As Under: “1. That The Order Of The Ld. Commissioner Of Income Tax (Appeals) Is Arbitrary, Bad In Law & Facts. 2. That The Ld. Cit(Appeals) Has Erred In Law & Facts In Confirming The Levy Of Penalty U/S 271B Imposed By Learned Assessing Officer.”

reopened u/s 147 of the Income Tax Act and finalised accepting the return income. During the course of assessment proceedings AO noticed that the appellant has shown turnover of Rs.1,30,00,000/- but has failed to get accounts audited as per provisions of section 44AB of the I.T. Act. Accordingly, AO initiated penalty proceedings u/s 271B

DEPUTY COMMISSIONER O F INCOME TAX, RAIPUR vs. BALAJEE LOHA PVT. LTD., RAIPUR

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 356/Rpr/2024 (िनधा"रण वष" Assessment Year: 2014-15)

271(1)(c) of the Act are initiated separately. 7 DCIT vs Balajee Loha Pvt. Ltd., Raipur 3.7 Ld. AO, further observed another discrepancy in the P&L of the assessee and had made the following estimated addition: 4. During the course of proceedings, from perusal of P&L account it is found that the assessee has debited Rs.1