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.)

Section 139 of the Act, the same was allowable u/s. 43B(b) of the Act. The Ld. AR submitted that the view of the assessee company at the time of filing the original/revised return of income was duly supported by the judgment of the Hon’ble Supreme Court in the case of Commissioner Of Income Tax Vs. Alom Extrusions Limited

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section 271(1)(c) would come into play and the assessee will be liable to penalty leviable 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

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

Section 271(1)(c) would come into play and the assessee will be liable to penalty leviable 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

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section 271(1)(c) would come into play and the assessee will be liable to penalty leviable 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

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section 271(1)(c) would come into play and the assessee will be liable to penalty leviable 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

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

Section 271(1)(c) would come into play and the assessee will be liable to penalty leviable 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

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section 271(1)(c) would come into play and the assessee will be liable to penalty leviable 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

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

Section 271(1)(c) would come into play and the assessee will be liable to penalty leviable 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

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

Section 271(1)(c) would come into play and the assessee will be liable to penalty leviable 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

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section 271(1)(c) would come into play and the assessee will be liable to penalty leviable 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

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section 271(1)(c) would come into play and the assessee will be liable to penalty leviable 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

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section 271(1)(c) would come into play and the assessee will be liable to penalty leviable 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

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section 271(1)(c) would come into play and the assessee will be liable to penalty leviable 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

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section 271(1)(c) would come into play and the assessee will be liable to penalty leviable 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

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.)

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. In response, the assessee had filed her return

DOLPHIN PROMOTERS AND BUILDERS,RAIPUR vs. ADDL.CIT, RANGE-1, RAIPUR, RAIPUR

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 58/Rpr/2024 (िनधा"रण वष" Assessment Year: 2011-12)

Penalty u/s 271(1)(b) of the I.T. Act amounting to Rs.20,000/- for two defaults (non- compliance with the statutory notices issued u/s 143(2)/ 142 of the I.T. Act) was levied. 4.2 Order was passed u/s 144, making the following additions: 4 Dolphin Promoters and Builders vs Addl. CIT, Range-1, Raipur 4. Aggrieved by the aforesaid additions

SHARDA STEEL TRADERS, RAIPUR,RAIPUR vs. ACIT/DCIT, CENTRAL CIRCLE-2, RAIPUR, RAIPUR

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita Nos: 111, 112, 113, 114, 115 & 116/Rpr/2025 (िनधा"रण वष" Assessment Years: 2008-09, 2009-10, 2010-11,2011-12, 2012-13, 2014-15 )

penalty proceedings u/s 271(1)(c). 4 ITA Nos. 111 – 116/RPR/2025 Sharda Steel Traders Vs. ACIT/DCIT Central Circle 2, Raipur 8. Ground 8: The assessee craves leave to add, urge, alter or withdraw any ground/s before or at the time of hearing of this appeal. 6. The brief facts of the case are that the assessee is a partnership firm

SHARDA STEEL TRADERS, RAIPUR,RAIPUR vs. ACIT/DCIT, CENTRAL CIRCLE-2, RAIPUR, RAIPUR

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita Nos: 111, 112, 113, 114, 115 & 116/Rpr/2025 (िनधा"रण वष" Assessment Years: 2008-09, 2009-10, 2010-11,2011-12, 2012-13, 2014-15 )

penalty proceedings u/s 271(1)(c). 4 ITA Nos. 111 – 116/RPR/2025 Sharda Steel Traders Vs. ACIT/DCIT Central Circle 2, Raipur 8. Ground 8: The assessee craves leave to add, urge, alter or withdraw any ground/s before or at the time of hearing of this appeal. 6. The brief facts of the case are that the assessee is a partnership firm