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

Bench: Shri Ravish Sood & Shri Arun Khodpia

271(1)(c) read with section 274 of the Income Tax Act, 1961 without specifying whether it is for “concealment of Income” or for “furnishing of inaccurate particulars of income” in the notice given along with the Assessment order dated 29 November 2011 passed under section 143(3) of the Act and therefore, the impugned penalty order dated 19 February

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

271(1)(c) read with section 274 of the Income Tax Act, 1961 without specifying whether it is for “concealment of Income” or for “furnishing of inaccurate particulars of income” in the notice given along with the Assessment order dated 29 November 2011 passed under section 143(3) of the Act and therefore, the impugned penalty order dated 19 February

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

271(1)(c) read with section 274 of the Income Tax Act, 1961 without specifying whether it is for “concealment of Income” or for “furnishing of inaccurate particulars of income” in the notice given along with the Assessment order dated 29 November 2011 passed under section 143(3) of the Act and therefore, the impugned penalty order dated 19 February

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

271(1)(c) read with section 274 of the Income Tax Act, 1961 without specifying whether it is for “concealment of Income” or for “furnishing of inaccurate particulars of income” in the notice given along with the Assessment order dated 29 November 2011 passed under section 143(3) of the Act and therefore, the impugned penalty order dated 19 February

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

271(1)(c) read with section 274 of the Income Tax Act, 1961 without specifying whether it is for “concealment of Income” or for “furnishing of inaccurate particulars of income” in the notice given along with the Assessment order dated 29 November 2011 passed under section 143(3) of the Act and therefore, the impugned penalty order dated 19 February

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

271(1)(c) read with section 274 of the Income Tax Act, 1961 without specifying whether it is for “concealment of Income” or for “furnishing of inaccurate particulars of income” in the notice given along with the Assessment order dated 29 November 2011 passed under section 143(3) of the Act and therefore, the impugned penalty order dated 19 February

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

271(1)(c) read with section 274 of the Income Tax Act, 1961 without specifying whether it is for “concealment of Income” or for “furnishing of inaccurate particulars of income” in the notice given along with the Assessment order dated 29 November 2011 passed under section 143(3) of the Act and therefore, the impugned penalty order dated 19 February

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

271(1)(c) read with section 274 of the Income Tax Act, 1961 without specifying whether it is for “concealment of Income” or for “furnishing of inaccurate particulars of income” in the notice given along with the Assessment order dated 29 November 2011 passed under section 143(3) of the Act and therefore, the impugned penalty order dated 19 February

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

271(1)(c) read with section 274 of the Income Tax Act, 1961 without specifying whether it is for “concealment of Income” or for “furnishing of inaccurate particulars of income” in the notice given along with the Assessment order dated 29 November 2011 passed under section 143(3) of the Act and therefore, the impugned penalty order dated 19 February

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

271(1)(c) read with section 274 of the Income Tax Act, 1961 without specifying whether it is for “concealment of Income” or for “furnishing of inaccurate particulars of income” in the notice given along with the Assessment order dated 29 November 2011 passed under section 143(3) of the Act and therefore, the impugned penalty order dated 19 February

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

271(1)(c) read with section 274 of the Income Tax Act, 1961 without specifying whether it is for “concealment of Income” or for “furnishing of inaccurate particulars of income” in the notice given along with the Assessment order dated 29 November 2011 passed under section 143(3) of the Act and therefore, the impugned penalty order dated 19 February

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

271(1)(c) read with section 274 of the Income Tax Act, 1961 without specifying whether it is for “concealment of Income” or for “furnishing of inaccurate particulars of income” in the notice given along with the Assessment order dated 29 November 2011 passed under section 143(3) of the Act and therefore, the impugned penalty order dated 19 February

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

271(1)(c) read with section 274 of the Income Tax Act, 1961 without specifying whether it is for “concealment of Income” or for “furnishing of inaccurate particulars of income” in the notice given along with the Assessment order dated 29 November 2011 passed under section 143(3) of the Act and therefore, the impugned penalty order dated 19 February

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)

143(3) r.w.s. 147 r.w.s. 144B dated 26.03.2022 is illegal a bad in law, as the same ought to have been passed u/s 144 of the Income Tax Act, 1961. While deliberating upon this issue, on being queried about the status of the quantum addition u/s 68 in the present case, Ld. AR informed that the same is challenged

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

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.)

143(3) dated 30.12.2019 i.e. the assessee has accepted its misreporting of income. iv. Mens rea —bad intention is not prerequisite for levy of penalty and ignorance of provisions of law is not an excuse. 8. In view of the above discussion, it is justified that the assessee has misreported its income for the year under consideration

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.)

143(3) dated 30.12.2019 i.e. the assessee has accepted its misreporting of income. iv. Mens rea —bad intention is not prerequisite for levy of penalty and ignorance of provisions of law is not an excuse. 8. In view of the above discussion, it is justified that the assessee has misreported its income for the year under consideration

SOUTH EASTERN COALFIEDS LIMITED,BILASPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, BILASPUR

In the result, appeal of the assessee company is allowed for statistical purposes in terms of our aforesaid observations

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 314/Rpr/2023 "नधा"रण वष" / Assessment Year : 2017-18 M/S. South Eastern Coalfields Limited Seepat Road, Sarkanda, Bilaspur (C.G.)-495006 Pan: Aadcs2066E .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax, Circle-1(1), Bilaspur (C.G.) ……""यथ" / Respondent

271, Section 271A, Section 271B[section 272A, Section 272AA or Section 272BB], (iii) Section 272,Section 272B or Section 273 as they stood immediately before the 1st day of April 1989, in respect of any assessment for the assessment year commencing on the 1st day of April 1988 or any earlier assessment year. 10 M/s. South Eastern Coalfields Limited

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

In the result, appeal of the assessee company is allowed for statistical purposes in terms of our aforesaid observations

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 43/Rpr/2023 "नधा"रण वष" / Assessment Year : 2018-19 M/S. South Eastern Coalfields Limited Seepat Road, Sarkanda, Bilaspur (C.G.)-495006 Pan: Aadcs2066E .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax, Circle-1(1), Bilaspur (C.G.) ……""यथ" / Respondent

271, Section 271A, Section 271B[section 272A, Section 272AA or Section 272BB], (iii) Section 272,Section 272B or Section 273 as they stood immediately before the 1st day of April 1989, in respect of any assessment for the assessment year commencing on the 1st day of April 1988 or any earlier assessment year. Thus Section 246(1)(I) demarcates