SHRI SHRI KHUSHIRAM KUNDNANI,RAIPUR (CG) vs. THE DY. COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE, RAIPUR (CG)

Bench: Shri Ravish Sood & Shri Jamlappa D. Battullआयकर अपील सं. / Ita Nos. 278 To 284/Rpr/2016 धििाारण वर्ा / Assessment Years : 2006-2007 To 2012-2013 Khushiram Kundnani, E-2, Maruti Business Park, G.E. Road, Raipur (C.G) Pan : Aevpk 3467 J .......अपीलार्थी / Appellant बिाम / V/S Dy. Commissioner Of Income Tax Central Circle, Central Revenue Building, Civil Lines, Raipur (C.G) ……प्रत्यर्थी / Respondent Appearances Assessee By : Shri Prafulla Pendse Revenue By : Shri P. K. Mishra सुनवाई की तारीख / Date Of Conclusive Hearing : 04/02/2022 घोषणा की तारीख / Date Of Pronouncement : 25/02/2022 आदेश / Order Per Bench; Against The Order Of Commissioner Of Income Tax–Appeals(33), Delhi [For Short “Cit(A)”] Dt 14/06/2016 Passed U/S 250 Of The Income-Tax Act, 1961 [For Short “The Act”], Which Stemmed Out Of A Penalty Order Of Dy Commissioner Of Income Tax- Central Circle, Raipur [For Short “Dcit”] Dt 27/01/2014 Passed U/S 271(1)(B) Of The Act, The Appellant Assessee Filed This Appeal Before Income Tax Appellate Tribunal [For Short “The Tribunal”] U/S 253. Itat-Raipur Page 1 Of 12

153A of the Income Tax Act, 1961. I further wish to state that returns of Income for said assessment are being finalised I am also in the process of arranging sum that is likely to be paid as self-assessment tax.” 8.4 Thereafter, the jurisdiction AO issued a consolidate SCN dt 31/01/2014 u/s 274 r.w.s. 271 to show cause

SHRI SHRI KHUSHIRAM KUNDNANI,RAIPUR (CG) vs. THE DY. COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE, RAIPUR (CG)

Bench: Shri Ravish Sood & Shri Jamlappa D. Battullआयकर अपील सं. / Ita Nos. 278 To 284/Rpr/2016 धििाारण वर्ा / Assessment Years : 2006-2007 To 2012-2013 Khushiram Kundnani, E-2, Maruti Business Park, G.E. Road, Raipur (C.G) Pan : Aevpk 3467 J .......अपीलार्थी / Appellant बिाम / V/S Dy. Commissioner Of Income Tax Central Circle, Central Revenue Building, Civil Lines, Raipur (C.G) ……प्रत्यर्थी / Respondent Appearances Assessee By : Shri Prafulla Pendse Revenue By : Shri P. K. Mishra सुनवाई की तारीख / Date Of Conclusive Hearing : 04/02/2022 घोषणा की तारीख / Date Of Pronouncement : 25/02/2022 आदेश / Order Per Bench; Against The Order Of Commissioner Of Income Tax–Appeals(33), Delhi [For Short “Cit(A)”] Dt 14/06/2016 Passed U/S 250 Of The Income-Tax Act, 1961 [For Short “The Act”], Which Stemmed Out Of A Penalty Order Of Dy Commissioner Of Income Tax- Central Circle, Raipur [For Short “Dcit”] Dt 27/01/2014 Passed U/S 271(1)(B) Of The Act, The Appellant Assessee Filed This Appeal Before Income Tax Appellate Tribunal [For Short “The Tribunal”] U/S 253. Itat-Raipur Page 1 Of 12

153A of the Income Tax Act, 1961. I further wish to state that returns of Income for said assessment are being finalised I am also in the process of arranging sum that is likely to be paid as self-assessment tax.” 8.4 Thereafter, the jurisdiction AO issued a consolidate SCN dt 31/01/2014 u/s 274 r.w.s. 271 to show cause

SHRI SHRI KHUSHIRAM KUNDNANI,RAIPUR (CG) vs. THE DY. COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE, RAIPUR (CG)

Bench: Shri Ravish Sood & Shri Jamlappa D. Battullआयकर अपील सं. / Ita Nos. 278 To 284/Rpr/2016 धििाारण वर्ा / Assessment Years : 2006-2007 To 2012-2013 Khushiram Kundnani, E-2, Maruti Business Park, G.E. Road, Raipur (C.G) Pan : Aevpk 3467 J .......अपीलार्थी / Appellant बिाम / V/S Dy. Commissioner Of Income Tax Central Circle, Central Revenue Building, Civil Lines, Raipur (C.G) ……प्रत्यर्थी / Respondent Appearances Assessee By : Shri Prafulla Pendse Revenue By : Shri P. K. Mishra सुनवाई की तारीख / Date Of Conclusive Hearing : 04/02/2022 घोषणा की तारीख / Date Of Pronouncement : 25/02/2022 आदेश / Order Per Bench; Against The Order Of Commissioner Of Income Tax–Appeals(33), Delhi [For Short “Cit(A)”] Dt 14/06/2016 Passed U/S 250 Of The Income-Tax Act, 1961 [For Short “The Act”], Which Stemmed Out Of A Penalty Order Of Dy Commissioner Of Income Tax- Central Circle, Raipur [For Short “Dcit”] Dt 27/01/2014 Passed U/S 271(1)(B) Of The Act, The Appellant Assessee Filed This Appeal Before Income Tax Appellate Tribunal [For Short “The Tribunal”] U/S 253. Itat-Raipur Page 1 Of 12

153A of the Income Tax Act, 1961. I further wish to state that returns of Income for said assessment are being finalised I am also in the process of arranging sum that is likely to be paid as self-assessment tax.” 8.4 Thereafter, the jurisdiction AO issued a consolidate SCN dt 31/01/2014 u/s 274 r.w.s. 271 to show cause

SHRI SHRI KHUSHIRAM KUNDNANI,RAIPUR (CG) vs. THE DY. COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE, RAIPUR (CG)

Bench: Shri Ravish Sood & Shri Jamlappa D. Battullआयकर अपील सं. / Ita Nos. 278 To 284/Rpr/2016 धििाारण वर्ा / Assessment Years : 2006-2007 To 2012-2013 Khushiram Kundnani, E-2, Maruti Business Park, G.E. Road, Raipur (C.G) Pan : Aevpk 3467 J .......अपीलार्थी / Appellant बिाम / V/S Dy. Commissioner Of Income Tax Central Circle, Central Revenue Building, Civil Lines, Raipur (C.G) ……प्रत्यर्थी / Respondent Appearances Assessee By : Shri Prafulla Pendse Revenue By : Shri P. K. Mishra सुनवाई की तारीख / Date Of Conclusive Hearing : 04/02/2022 घोषणा की तारीख / Date Of Pronouncement : 25/02/2022 आदेश / Order Per Bench; Against The Order Of Commissioner Of Income Tax–Appeals(33), Delhi [For Short “Cit(A)”] Dt 14/06/2016 Passed U/S 250 Of The Income-Tax Act, 1961 [For Short “The Act”], Which Stemmed Out Of A Penalty Order Of Dy Commissioner Of Income Tax- Central Circle, Raipur [For Short “Dcit”] Dt 27/01/2014 Passed U/S 271(1)(B) Of The Act, The Appellant Assessee Filed This Appeal Before Income Tax Appellate Tribunal [For Short “The Tribunal”] U/S 253. Itat-Raipur Page 1 Of 12

153A of the Income Tax Act, 1961. I further wish to state that returns of Income for said assessment are being finalised I am also in the process of arranging sum that is likely to be paid as self-assessment tax.” 8.4 Thereafter, the jurisdiction AO issued a consolidate SCN dt 31/01/2014 u/s 274 r.w.s. 271 to show cause

SHRI SHRI KHUSHIRAM KUNDNANI,RAIPUR (CG) vs. THE DY. COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE, RAIPUR (CG)

Bench: Shri Ravish Sood & Shri Jamlappa D. Battullआयकर अपील सं. / Ita Nos. 278 To 284/Rpr/2016 धििाारण वर्ा / Assessment Years : 2006-2007 To 2012-2013 Khushiram Kundnani, E-2, Maruti Business Park, G.E. Road, Raipur (C.G) Pan : Aevpk 3467 J .......अपीलार्थी / Appellant बिाम / V/S Dy. Commissioner Of Income Tax Central Circle, Central Revenue Building, Civil Lines, Raipur (C.G) ……प्रत्यर्थी / Respondent Appearances Assessee By : Shri Prafulla Pendse Revenue By : Shri P. K. Mishra सुनवाई की तारीख / Date Of Conclusive Hearing : 04/02/2022 घोषणा की तारीख / Date Of Pronouncement : 25/02/2022 आदेश / Order Per Bench; Against The Order Of Commissioner Of Income Tax–Appeals(33), Delhi [For Short “Cit(A)”] Dt 14/06/2016 Passed U/S 250 Of The Income-Tax Act, 1961 [For Short “The Act”], Which Stemmed Out Of A Penalty Order Of Dy Commissioner Of Income Tax- Central Circle, Raipur [For Short “Dcit”] Dt 27/01/2014 Passed U/S 271(1)(B) Of The Act, The Appellant Assessee Filed This Appeal Before Income Tax Appellate Tribunal [For Short “The Tribunal”] U/S 253. Itat-Raipur Page 1 Of 12

153A of the Income Tax Act, 1961. I further wish to state that returns of Income for said assessment are being finalised I am also in the process of arranging sum that is likely to be paid as self-assessment tax.” 8.4 Thereafter, the jurisdiction AO issued a consolidate SCN dt 31/01/2014 u/s 274 r.w.s. 271 to show cause

SHRI SHRI KHUSHIRAM KUNDNANI,RAIPUR (CG) vs. THE DY. COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE, RAIPUR (CG)

Bench: Shri Ravish Sood & Shri Jamlappa D. Battullआयकर अपील सं. / Ita Nos. 278 To 284/Rpr/2016 धििाारण वर्ा / Assessment Years : 2006-2007 To 2012-2013 Khushiram Kundnani, E-2, Maruti Business Park, G.E. Road, Raipur (C.G) Pan : Aevpk 3467 J .......अपीलार्थी / Appellant बिाम / V/S Dy. Commissioner Of Income Tax Central Circle, Central Revenue Building, Civil Lines, Raipur (C.G) ……प्रत्यर्थी / Respondent Appearances Assessee By : Shri Prafulla Pendse Revenue By : Shri P. K. Mishra सुनवाई की तारीख / Date Of Conclusive Hearing : 04/02/2022 घोषणा की तारीख / Date Of Pronouncement : 25/02/2022 आदेश / Order Per Bench; Against The Order Of Commissioner Of Income Tax–Appeals(33), Delhi [For Short “Cit(A)”] Dt 14/06/2016 Passed U/S 250 Of The Income-Tax Act, 1961 [For Short “The Act”], Which Stemmed Out Of A Penalty Order Of Dy Commissioner Of Income Tax- Central Circle, Raipur [For Short “Dcit”] Dt 27/01/2014 Passed U/S 271(1)(B) Of The Act, The Appellant Assessee Filed This Appeal Before Income Tax Appellate Tribunal [For Short “The Tribunal”] U/S 253. Itat-Raipur Page 1 Of 12

153A of the Income Tax Act, 1961. I further wish to state that returns of Income for said assessment are being finalised I am also in the process of arranging sum that is likely to be paid as self-assessment tax.” 8.4 Thereafter, the jurisdiction AO issued a consolidate SCN dt 31/01/2014 u/s 274 r.w.s. 271 to show cause

SHRI SHRI KHUSHIRAM KUNDNANI,RAIPUR (CG) vs. THE DY. COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE, RAIPUR (CG)

Bench: Shri Ravish Sood & Shri Jamlappa D. Battullआयकर अपील सं. / Ita Nos. 278 To 284/Rpr/2016 धििाारण वर्ा / Assessment Years : 2006-2007 To 2012-2013 Khushiram Kundnani, E-2, Maruti Business Park, G.E. Road, Raipur (C.G) Pan : Aevpk 3467 J .......अपीलार्थी / Appellant बिाम / V/S Dy. Commissioner Of Income Tax Central Circle, Central Revenue Building, Civil Lines, Raipur (C.G) ……प्रत्यर्थी / Respondent Appearances Assessee By : Shri Prafulla Pendse Revenue By : Shri P. K. Mishra सुनवाई की तारीख / Date Of Conclusive Hearing : 04/02/2022 घोषणा की तारीख / Date Of Pronouncement : 25/02/2022 आदेश / Order Per Bench; Against The Order Of Commissioner Of Income Tax–Appeals(33), Delhi [For Short “Cit(A)”] Dt 14/06/2016 Passed U/S 250 Of The Income-Tax Act, 1961 [For Short “The Act”], Which Stemmed Out Of A Penalty Order Of Dy Commissioner Of Income Tax- Central Circle, Raipur [For Short “Dcit”] Dt 27/01/2014 Passed U/S 271(1)(B) Of The Act, The Appellant Assessee Filed This Appeal Before Income Tax Appellate Tribunal [For Short “The Tribunal”] U/S 253. Itat-Raipur Page 1 Of 12

153A of the Income Tax Act, 1961. I further wish to state that returns of Income for said assessment are being finalised I am also in the process of arranging sum that is likely to be paid as self-assessment tax.” 8.4 Thereafter, the jurisdiction AO issued a consolidate SCN dt 31/01/2014 u/s 274 r.w.s. 271 to show cause

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

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

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

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

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

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 2(1), BHILAI vs. MESERS ABIS POULTRY PRIVATE LIMITED, RAJNANDGAON

In the result, both appeals of the revenue are dismissed

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अऩीऱ सं./Ita No.233 & 234/Rpr/2019 (ननधाारण वषा / Assessment Year :2009-2010 & 2011-2012) Acit-2(1), Bhilai Vs M/S Abis Poultry Private Limited, Baldeo Bag, Rajnandgaon Pan No. :Aaeca 87411 E (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

Penalty proceedings u/s. 271 (1)(c) of the Act are separately initiated. Consequently, additions of Rs. 2,05,00,000/- for the AY 2009-10 and Rs. 1,50,00,000/- for the AY 2011-12 were made. 5. Against the assessment order, the assessee preferred appeal before the ld. CIT(A), wherein the appeal was partly allowed

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 2(1), BHILAI vs. MESERS ABIS POULTRY PRIVATE LIMITED, RAJNANDGAON

In the result, both appeals of the revenue are dismissed

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अऩीऱ सं./Ita No.233 & 234/Rpr/2019 (ननधाारण वषा / Assessment Year :2009-2010 & 2011-2012) Acit-2(1), Bhilai Vs M/S Abis Poultry Private Limited, Baldeo Bag, Rajnandgaon Pan No. :Aaeca 87411 E (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

Penalty proceedings u/s. 271 (1)(c) of the Act are separately initiated. Consequently, additions of Rs. 2,05,00,000/- for the AY 2009-10 and Rs. 1,50,00,000/- for the AY 2011-12 were made. 5. Against the assessment order, the assessee preferred appeal before the ld. CIT(A), wherein the appeal was partly allowed

RASHI STEEL AND POWER LIMITED,BILASPUR vs. ACIT, NEW DELHI

In the result, appeal of the assessee is partly allowed for statistical purposes

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं./ Ita No. 73/Rpr/2021 (Assessment Year: 2012-13) M/S Rashi Steel & Power Ltd. Vs Acit Cf9, Rajeev Plaza, Bilaspur New Delhi Pan No. :Aaecr 6450 Q : Shri R.B.Doshi, Ca "नधा"रती क" ओर से /Assessee By राज"व क" ओर से /Revenue By : Shri Ila M. Parmar, Cit-Dr सुनवाई क" तार"ख / Date Of Hearing : 01/06/2023 घोषणा क" तार"ख/Date Of Pronouncement : 08/06/2023

section 153A after initiation of search u/s.132 of the Act. Further, the Learned CIT(A) would not have sustained the void and illegal assessment order. 17.That the Learned authorities below would not have made addition/disallowances on different heads of accounts as mentioned above and would have allowed all the claims. 18. That the ACIT, [Circle-21(1), New Delhi] would