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

Bench: Shri Ravish Sood & Shri Arun Khodpia

4(b) – The 1st Appellate Authority had discussed the issue at length in this appellate order holding that in absence of complete and verifiable details, the A.O has to resort to some estimates for allowance/disallowance of a particular expenditure, which has also in the present case by the AO by disallowing 50% of the total expenses of Rs. 19866.08 lakhs

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

4(b) – The 1st Appellate Authority had discussed the issue at length in this appellate order holding that in absence of complete and verifiable details, the A.O has to resort to some estimates for allowance/disallowance of a particular expenditure, which has also in the present case by the AO by disallowing 50% of the total expenses of Rs. 19866.08 lakhs

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

4(b) – The 1st Appellate Authority had discussed the issue at length in this appellate order holding that in absence of complete and verifiable details, the A.O has to resort to some estimates for allowance/disallowance of a particular expenditure, which has also in the present case by the AO by disallowing 50% of the total expenses of Rs. 19866.08 lakhs

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

4(b) – The 1st Appellate Authority had discussed the issue at length in this appellate order holding that in absence of complete and verifiable details, the A.O has to resort to some estimates for allowance/disallowance of a particular expenditure, which has also in the present case by the AO by disallowing 50% of the total expenses of Rs. 19866.08 lakhs

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

4(b) – The 1st Appellate Authority had discussed the issue at length in this appellate order holding that in absence of complete and verifiable details, the A.O has to resort to some estimates for allowance/disallowance of a particular expenditure, which has also in the present case by the AO by disallowing 50% of the total expenses of Rs. 19866.08 lakhs

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

4(b) – The 1st Appellate Authority had discussed the issue at length in this appellate order holding that in absence of complete and verifiable details, the A.O has to resort to some estimates for allowance/disallowance of a particular expenditure, which has also in the present case by the AO by disallowing 50% of the total expenses of Rs. 19866.08 lakhs

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

4(b) – The 1st Appellate Authority had discussed the issue at length in this appellate order holding that in absence of complete and verifiable details, the A.O has to resort to some estimates for allowance/disallowance of a particular expenditure, which has also in the present case by the AO by disallowing 50% of the total expenses of Rs. 19866.08 lakhs

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

4(b) – The 1st Appellate Authority had discussed the issue at length in this appellate order holding that in absence of complete and verifiable details, the A.O has to resort to some estimates for allowance/disallowance of a particular expenditure, which has also in the present case by the AO by disallowing 50% of the total expenses of Rs. 19866.08 lakhs

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

4(b) – The 1st Appellate Authority had discussed the issue at length in this appellate order holding that in absence of complete and verifiable details, the A.O has to resort to some estimates for allowance/disallowance of a particular expenditure, which has also in the present case by the AO by disallowing 50% of the total expenses of Rs. 19866.08 lakhs

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

4(b) – The 1st Appellate Authority had discussed the issue at length in this appellate order holding that in absence of complete and verifiable details, the A.O has to resort to some estimates for allowance/disallowance of a particular expenditure, which has also in the present case by the AO by disallowing 50% of the total expenses of Rs. 19866.08 lakhs

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

4(b) – The 1st Appellate Authority had discussed the issue at length in this appellate order holding that in absence of complete and verifiable details, the A.O has to resort to some estimates for allowance/disallowance of a particular expenditure, which has also in the present case by the AO by disallowing 50% of the total expenses of Rs. 19866.08 lakhs

SHRI VIJAY KUMAR PATEL,RAIPUR vs. PRINCIPAL COMMISSIONER OF INCOME-TAX, RAIPUR-1, RAIPUR

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 212/Rpr/2024 ("नधा"रण वष" Assessment Year: 2017-18)

271(1)(c) of the Act, whereas the case is related to AY 2017-18, therefore, the penalty provisions of section 271AAC are applicable. Accordingly, the assessment order 7 Shri Vijay Kumar Patel, Raipur vs PCIT, Raipur-1 dated 26.03.2022, is erroneous in so far as it is prejudicial to the interest of revenue, therefore, the same is set aside

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.)

4. Before discussing the issue of levy of penalty in the case of assessee, it is necessary to take into consideration the extant provisions of Section 270A. The same are re-produced hereunder for ready reference: 270A. (1) The Assessing Officer or the Commissioner (Appeals) or the Principal Commissioner or Commissioner may, during the course of any proceedings under this

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.)

4. Before discussing the issue of levy of penalty in the case of assessee, it is necessary to take into consideration the extant provisions of Section 270A. The same are re-produced hereunder for ready reference: 270A. (1) The Assessing Officer or the Commissioner (Appeals) or the Principal Commissioner or Commissioner may, during the course of any proceedings under this

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

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

SHRI SHRI PRITESH KUMAR JAIN,RAIPUR (CG) vs. THE DY. COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE-1, RAIPUR (CG)

In the result, appeal of the assessee being devoid and bereft of any merits is dismissed in terms of our aforesaid observations

Bench: Shri Ravish Sood & Shri Jamlappa D Battullआयकर अपील सं. / Ita No. 317/Rpr/2016 "नधा"रण वष" / Assessment Year : 2012-13 Pritesh Kumar Jain C/O. M/S. Rishabh Builders, D-14, Shailendra Nagar, Raipur (C.G)-492 001 Pan : Acipj9611L .......अपीलाथ" / Appellant बनाम / V/S. The Deputy Commissioner Of Income Tax, Central Circle-1, Raipur. ……""यथ" / Respondent Assessee By :Shri R.B. Doshi, Ar Revenue By :Shri P.K. Mishra, Dr सुनवाई क" तार"ख / Date Of Hearing : 09.02.2022 घोषणा क" तार"ख / Date Of Pronouncement : 30.03.2022

271 shall be imposed upon the assessee in respect of the undisclosed income referred to in sub-section (1). (4) The provisions of sections 274 and 275 shall, so far as may be, apply in relation to the penalty referred to in this section. Explanation.—For the purposes of this section,— (a) "undisclosed income" means— (i) any income

M/S VIJENDRA SINGH & ASSOCIATES,BILASPUR vs. INCOME TAX OFFICER, WARD 1(2), BILASPUR

In the result the appeal of the assessee is allowed

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अऩीऱ सं./Ita No.113/Rpr/2018 (ननधाारण वषा / Assessment Year :2011-2012) M/S Vijendra Singh & Associates, Vs Ito, Ward-1(2), Bilaspur C/O-Bedford Earthmovers Inc. Rajeev Gandhi Chowk, Jarhabhata, Bilaspur (Cg) Pan No. :Aaaav 6865 H (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

139 of the Income Tax Act, 1961. He noted that there were reasons to believe that income chargeable to tax has escaped assessment within the meaning of section 147 of the Income-tax Act, 1961. For failure on the part of the assessee to furnish return of income for the above assessment year, notice under Section