DEPUTY COMMISSIONER O F INCOME TAX, RAIPUR vs. BALAJEE LOHA PVT. LTD., RAIPUR

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 356/Rpr/2024 (िनधा"रण वष" Assessment Year: 2014-15)

271(1)(c) of the Act are initiated separately. 7 DCIT vs Balajee Loha Pvt. Ltd., Raipur 3.7 Ld. AO, further observed another discrepancy in the P&L of the assessee and had made the following estimated addition: 4. During the course of proceedings, from perusal of P&L account it is found that the assessee has debited Rs.1

OMAX MINERALS PVT. LTD.,KOLKATA vs. DCIT, CENTRAL CIRCLE(2), RAIPUR, RAIPUR

The appeal is allowed for statistical purposes

Bench: Hon’Ble Shri Partha Sarathi Chaudhury & Shri G. D. Padmahshaliassessment Year : 2015-16 Omax Minerals Pvt. Ltd. Office Block-51, Omax Minerals Private Limited, Krishna Vihar, Raigarh 496001, Chhattisgarh, India ……….Appellant Pan: Aabco5774H

153C of the Act was passed assessing total income at ₹2,87,45,000/-. In view thereof penalty proceedings u/s 271(1)(c) for concealment of particular and furnished inaccurate particulars of income were initiated. In the course of such penalty proceedings the notices including show cause notice issued to the assessee went unattended. In the absence of any evidence

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