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.)

10. We have heard the ld. Authorized Representatives of both the parties, perused the orders of the lower authorities and the material available on record, as well as considered the judicial pronouncements that have been pressed into service by the Ld. AR to drive home his contentions. 11. At the threshold, we may herein refer to the peculiar facts involved

VIKAS SHARMA, DURG,DURG vs. INCOME TAX OFFICER-1(2), BHILAI, DURG

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

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 256/Rpr/2023 "नधा"रण वष" / Assessment Year : 2015-16 Vikas Sharma Quarter No.6-A, Ruabandha Sector, Bhilai, Dist. Durg (C.G.)-490 006 Pan : Ddcps1720P .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer-1(2), Bhilai, Durg (C.G.) ……""यथ" / Respondent

10 Vikas Sharma Vs. Income Tax Officer-1(2), Bhilai affording a reasonable opportunity of being heard to an assessee as per the mandate of Sec. 274(1) of the Act would not only be frustrated but would be rendered redundant if he is not conveyed in clear terms the specific default for which penalty under the said statutory provision

SMT. DIPALBEN MANISH PATEL, RAIPUR,RAIPUR vs. INCOME TAX OFFICER, WARD 2(1), RAIPUR, RAIPUR

In the result, the assessee's appeal is allowed in terms of our observations above

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 215/Rpr/2023 "नधा"रण वष" / Assessment Year : 2015-16 Smt. Dipalben Manish Patel 4-502, Near Maharashtra Mandal, Choubey Colony, Raipur (C.G.)-492 001 Pan : Alupp3271B

10 Smt. Dipalben Manish Patel Vs. ITO-2(1), Raipur (C.G.) Hon’ble Apex Court in its aforesaid judgments had observed that the two expressions, viz. ‘concealment of particulars of income’ and ‘furnishing of inaccurate particulars of income’ have a different connotation. The Hon’ble Apex Court was of the view that the non-striking off the irrelevant limb

SANTOSH JAIN, DURG,DURG vs. INCOME TAX OFFICER-1(1), BHILAI, DURG

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

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos. 144, 146 & 148/Rpr/2023 "नधा"रण वष" / Assessment Years : 1993-94, 1994-95 & 1995-96 Santosh Jain Opp. P.N Tiwari, Gandhi Chowk, Durg (C.G.)-491 001 Pan: Afypj6194D .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer-1(1), Bhilai (C.G.) ……""यथ" / Respondent

10. At the outset, it was submitted by Shri R.B Doshi, Ld. Authorized Representative (for short ‘AR’) for the assessee that the penalty imposed by the A.O u/s. 271(1)(b) of the Act was barred by limitation. Elaborating on his contention above, it was averred by the Ld. AR that as the time limit for imposing penalty u/s. 271

SANTOSH JAIN, DURG,DURG vs. INCOME TAX OFFICER-1(1), BHILAI, DURG

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

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos. 144, 146 & 148/Rpr/2023 "नधा"रण वष" / Assessment Years : 1993-94, 1994-95 & 1995-96 Santosh Jain Opp. P.N Tiwari, Gandhi Chowk, Durg (C.G.)-491 001 Pan: Afypj6194D .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer-1(1), Bhilai (C.G.) ……""यथ" / Respondent

10. At the outset, it was submitted by Shri R.B Doshi, Ld. Authorized Representative (for short ‘AR’) for the assessee that the penalty imposed by the A.O u/s. 271(1)(b) of the Act was barred by limitation. Elaborating on his contention above, it was averred by the Ld. AR that as the time limit for imposing penalty u/s. 271

SANTOSH JAIN, DURG,DURG vs. INCOME TAX OFFICER-1(1), BHILAI, DURG

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

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos. 144, 146 & 148/Rpr/2023 "नधा"रण वष" / Assessment Years : 1993-94, 1994-95 & 1995-96 Santosh Jain Opp. P.N Tiwari, Gandhi Chowk, Durg (C.G.)-491 001 Pan: Afypj6194D .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer-1(1), Bhilai (C.G.) ……""यथ" / Respondent

10. At the outset, it was submitted by Shri R.B Doshi, Ld. Authorized Representative (for short ‘AR’) for the assessee that the penalty imposed by the A.O u/s. 271(1)(b) of the Act was barred by limitation. Elaborating on his contention above, it was averred by the Ld. AR that as the time limit for imposing penalty u/s. 271

PRASHANT MANOHAR BHAGWAT, RAIPUR,RAIPUR vs. INCOME TAX OFFICER-1(2), RAIPUR, RAIPUR

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

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 86/Rpr/2023 "नधा"रण वष" / Assessment Year : 2014-15 Prashant Manohar Bhagwat H. No.11, South Avenue, Choubey Colony, Raipur (C.G.)-492 001 Pan : Ahfpb6105K .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer-1(2), Raipur (C.G.) ……""यथ" / Respondent

10 Prashant Manohar Bhagwat Vs. ITO-1(2), Raipur w.r.t. the addition of Rs.4,94.743/- (supra) under consideration penalty was sought to be imposed upon him for which default; and, thus, had divested him from putting forth his defense that as to why no such penalty was called for in his case. We are of a strong conviction that

KHOMRAM CHANDRAWANSHI (HUF), ,RAIPUR vs. INCOME TAX OFFICER-4(1), RAIPUR, RAIPUR

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

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 165/Rpr/2022 "नधा"रण वष" / Assessment Year : 2014-15 Khomram Chandrawanshi (Huf) House No.18, Ring Road Chowk, Krishnasakha Society, Rohinipuram, Raipur-492 001 (C.G) Pan : Aakhk2082E .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer-4(1), Raipur (C.G.) ……""यथ" / Respondent

10 Khomram Chandrawanshi (HUF) Vs. ITO-4(1), Raipur to be imposed upon it for which defaults; and, thus, had divested it from putting forth its defense that as to why no such penalty was called for in its case. We are of a strong conviction that the very purpose of affording a reasonable opportunity of being heard

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

10 South Eastern Coalfields Group of cases (On penalty) 2.3.1 Section 271(1)(c) of the Act provides for imposition of penalty in case the AO, in the course of any proceedings under the Act, is satisfied that any person has concealed particulars of his income or has furnished inaccurate particulars of such income. Explanation-1 to Sub section (1

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

10 South Eastern Coalfields Group of cases (On penalty) 2.3.1 Section 271(1)(c) of the Act provides for imposition of penalty in case the AO, in the course of any proceedings under the Act, is satisfied that any person has concealed particulars of his income or has furnished inaccurate particulars of such income. Explanation-1 to Sub section (1

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

10 South Eastern Coalfields Group of cases (On penalty) 2.3.1 Section 271(1)(c) of the Act provides for imposition of penalty in case the AO, in the course of any proceedings under the Act, is satisfied that any person has concealed particulars of his income or has furnished inaccurate particulars of such income. Explanation-1 to Sub section (1

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

10 South Eastern Coalfields Group of cases (On penalty) 2.3.1 Section 271(1)(c) of the Act provides for imposition of penalty in case the AO, in the course of any proceedings under the Act, is satisfied that any person has concealed particulars of his income or has furnished inaccurate particulars of such income. Explanation-1 to Sub section (1

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

10 South Eastern Coalfields Group of cases (On penalty) 2.3.1 Section 271(1)(c) of the Act provides for imposition of penalty in case the AO, in the course of any proceedings under the Act, is satisfied that any person has concealed particulars of his income or has furnished inaccurate particulars of such income. Explanation-1 to Sub section (1

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

10 South Eastern Coalfields Group of cases (On penalty) 2.3.1 Section 271(1)(c) of the Act provides for imposition of penalty in case the AO, in the course of any proceedings under the Act, is satisfied that any person has concealed particulars of his income or has furnished inaccurate particulars of such income. Explanation-1 to Sub section (1

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

10 South Eastern Coalfields Group of cases (On penalty) 2.3.1 Section 271(1)(c) of the Act provides for imposition of penalty in case the AO, in the course of any proceedings under the Act, is satisfied that any person has concealed particulars of his income or has furnished inaccurate particulars of such income. Explanation-1 to Sub section (1

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

10 South Eastern Coalfields Group of cases (On penalty) 2.3.1 Section 271(1)(c) of the Act provides for imposition of penalty in case the AO, in the course of any proceedings under the Act, is satisfied that any person has concealed particulars of his income or has furnished inaccurate particulars of such income. Explanation-1 to Sub section (1

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

10 South Eastern Coalfields Group of cases (On penalty) 2.3.1 Section 271(1)(c) of the Act provides for imposition of penalty in case the AO, in the course of any proceedings under the Act, is satisfied that any person has concealed particulars of his income or has furnished inaccurate particulars of such income. Explanation-1 to Sub section (1

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

10 South Eastern Coalfields Group of cases (On penalty) 2.3.1 Section 271(1)(c) of the Act provides for imposition of penalty in case the AO, in the course of any proceedings under the Act, is satisfied that any person has concealed particulars of his income or has furnished inaccurate particulars of such income. Explanation-1 to Sub section (1