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

Bench: Shri Ravish Sood & Shri Arun Khodpia

142 TTJ 1 (Del) and it is held that penalty for furnishing such inaccurate particulars of expenses attracts penalty u/s 271(1)(c) of the Act. Similarly, regarding imposition of penalty against addition of Rs.11385.80 lakhs made by disallowing provisions for leave 14 South Eastern Coalfields Group of cases (On penalty) encashment it is not the case of the appellant

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

142 TTJ 1 (Del) and it is held that penalty for furnishing such inaccurate particulars of expenses attracts penalty u/s 271(1)(c) of the Act. Similarly, regarding imposition of penalty against addition of Rs.11385.80 lakhs made by disallowing provisions for leave 14 South Eastern Coalfields Group of cases (On penalty) encashment it is not the case of the appellant

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

142 TTJ 1 (Del) and it is held that penalty for furnishing such inaccurate particulars of expenses attracts penalty u/s 271(1)(c) of the Act. Similarly, regarding imposition of penalty against addition of Rs.11385.80 lakhs made by disallowing provisions for leave 14 South Eastern Coalfields Group of cases (On penalty) encashment it is not the case of the appellant

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

142 TTJ 1 (Del) and it is held that penalty for furnishing such inaccurate particulars of expenses attracts penalty u/s 271(1)(c) of the Act. Similarly, regarding imposition of penalty against addition of Rs.11385.80 lakhs made by disallowing provisions for leave 14 South Eastern Coalfields Group of cases (On penalty) encashment it is not the case of the appellant

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

142 TTJ 1 (Del) and it is held that penalty for furnishing such inaccurate particulars of expenses attracts penalty u/s 271(1)(c) of the Act. Similarly, regarding imposition of penalty against addition of Rs.11385.80 lakhs made by disallowing provisions for leave 14 South Eastern Coalfields Group of cases (On penalty) encashment it is not the case of the appellant

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

142 TTJ 1 (Del) and it is held that penalty for furnishing such inaccurate particulars of expenses attracts penalty u/s 271(1)(c) of the Act. Similarly, regarding imposition of penalty against addition of Rs.11385.80 lakhs made by disallowing provisions for leave 14 South Eastern Coalfields Group of cases (On penalty) encashment it is not the case of the appellant

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

142 TTJ 1 (Del) and it is held that penalty for furnishing such inaccurate particulars of expenses attracts penalty u/s 271(1)(c) of the Act. Similarly, regarding imposition of penalty against addition of Rs.11385.80 lakhs made by disallowing provisions for leave 14 South Eastern Coalfields Group of cases (On penalty) encashment it is not the case of the appellant

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

142 TTJ 1 (Del) and it is held that penalty for furnishing such inaccurate particulars of expenses attracts penalty u/s 271(1)(c) of the Act. Similarly, regarding imposition of penalty against addition of Rs.11385.80 lakhs made by disallowing provisions for leave 14 South Eastern Coalfields Group of cases (On penalty) encashment it is not the case of the appellant

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

142 TTJ 1 (Del) and it is held that penalty for furnishing such inaccurate particulars of expenses attracts penalty u/s 271(1)(c) of the Act. Similarly, regarding imposition of penalty against addition of Rs.11385.80 lakhs made by disallowing provisions for leave 14 South Eastern Coalfields Group of cases (On penalty) encashment it is not the case of the appellant

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

142 TTJ 1 (Del) and it is held that penalty for furnishing such inaccurate particulars of expenses attracts penalty u/s 271(1)(c) of the Act. Similarly, regarding imposition of penalty against addition of Rs.11385.80 lakhs made by disallowing provisions for leave 14 South Eastern Coalfields Group of cases (On penalty) encashment it is not the case of the appellant

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

142 TTJ 1 (Del) and it is held that penalty for furnishing such inaccurate particulars of expenses attracts penalty u/s 271(1)(c) of the Act. Similarly, regarding imposition of penalty against addition of Rs.11385.80 lakhs made by disallowing provisions for leave 14 South Eastern Coalfields Group of cases (On penalty) encashment it is not the case of the appellant

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

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

142(1)(ii) 12-02-2002 20-02-2002 25-02-2002 Non compliance Also, notice u/s. 148 of the Act dated 30.03.2000 was not complied with by the assessee. 6. Considering the non-compliance of the assessee to the notices issued during assessment proceedings, the A.O. called upon him to explain why the 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

142(1)(ii) 12-02-2002 20-02-2002 25-02-2002 Non compliance Also, notice u/s. 148 of the Act dated 30.03.2000 was not complied with by the assessee. 6. Considering the non-compliance of the assessee to the notices issued during assessment proceedings, the A.O. called upon him to explain why the 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

142(1)(ii) 12-02-2002 20-02-2002 25-02-2002 Non compliance Also, notice u/s. 148 of the Act dated 30.03.2000 was not complied with by the assessee. 6. Considering the non-compliance of the assessee to the notices issued during assessment proceedings, the A.O. called upon him to explain why the penalty u/s. 271

RISHIKESH PANDEY, RAIPUR,RAIPUR vs. INCOME TAX OFFICER, WARD-3(1), RAIPUR, RAIPUR

In the result, appeal of the assessee is allowed

Bench: Shri Partha Sarathi Chaudhury & Shri Arun Khodpiaआयकर अपील सं. / Ita No.382/Rpr/2025 "नधा"रण वष" / Assessment Year : 2016-17 Rishikesh Pandey 2Nd Floor, Ekatma Parisar, G.E. Road, Bjp Complex, Raipur (C.G.)-492 001 Pan: Ahgpp2793N ........अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer Ward-3(1), Raipur (C.G.) ……""यथ" / Respondent

section 271(1)(b) through e-portal on 13.07.18 to explain in writings on or before 03.40 PM ON 17.07.18 as why an order imposing penalty on you should not be made u/s 271(1)(b) of the IT Act. In compliance to the notices u/s 142

M/S. RUKMANI ENGINEERING WORKS, (NOW RUKMANI INFRA PROJECTS PVT. LTD.,,ODISHA vs. THE DY. CIT- CIRCLE- KORBA,, KORBA(CG)

In the result, appeal filed by the assessee firm being devoid and bereft of any merit is dismissed in terms of our aforesaid observations

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No.81/Rpr/2014 "नधा"रण वष" / Assessment Year : 2008-09 M/S. Rukmani Engineering Works (Now Rukmani Infra Projects Pvt. Ltd.) Mig-384, Svbp Nagar, Jamnipali, Korba (C.G.) Pan: Aaifr4667G

142(1)/143(2) r.w.s. 184(5) of the Act and modified the addition to Rs. 97,42,411/-. Hence, it is not a case that the CIT(Appeals), Bilaspur confirmed the addition estimated at 8% of the turnover and accordingly, the submission of the Ld. AR that the AO has imposed penalty on estimated income is misplaced. Similarly

BHUWANESHWAR SHUKLA, BHILAI,DURG vs. INCOME TAX OFFICER, WARD-1(3), BHILAI, DURG

The appeals of the assessee are disposed of accordingly

Bench: Shri Partha Sarathi Chaudhury & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos. 141 & 142/Rpr/2025 "नधा"रण वष" / Assessment Year : 2011-12 Bhuwaneshwar Shukla Lig 12/06, Mansarowar Colony, Shiv Mandir, Bhilai-3, Durg-490 021 Pan: Ccips5734D ........अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-3(1), Durg ……""यथ" / Respondent

penalty u/s 271(1)(c) is also allowed in favour of the assessee, 24 Bhuwaneshwar Shukla Vs. ITO, Ward-1(3), Bhilai ITA Nos. 141 & 142/RPR/2025 since the substantive addition is vacated as per the decision in ITA No. 141/RPR/2025. 2. Though, I most respectfully agree and concur with the conclusion drawn by my Ld. JM Brother