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

section 5, when it is received or deemed to be received by a person. All income for the purpose of charge of income-tax and computation of total income is required to be classified under distinct heads of income such as salaries, income from house property, profits and gains of business or profession, capital gains and income from other sources

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

section 5, when it is received or deemed to be received by a person. All income for the purpose of charge of income-tax and computation of total income is required to be classified under distinct heads of income such as salaries, income from house property, profits and gains of business or profession, capital gains and income from other sources

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

section 5, when it is received or deemed to be received by a person. All income for the purpose of charge of income-tax and computation of total income is required to be classified under distinct heads of income such as salaries, income from house property, profits and gains of business or profession, capital gains and income from other sources

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

section 5, when it is received or deemed to be received by a person. All income for the purpose of charge of income-tax and computation of total income is required to be classified under distinct heads of income such as salaries, income from house property, profits and gains of business or profession, capital gains and income from other sources

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

section 5, when it is received or deemed to be received by a person. All income for the purpose of charge of income-tax and computation of total income is required to be classified under distinct heads of income such as salaries, income from house property, profits and gains of business or profession, capital gains and income from other sources

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

section 5, when it is received or deemed to be received by a person. All income for the purpose of charge of income-tax and computation of total income is required to be classified under distinct heads of income such as salaries, income from house property, profits and gains of business or profession, capital gains and income from other sources

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

section 5, when it is received or deemed to be received by a person. All income for the purpose of charge of income-tax and computation of total income is required to be classified under distinct heads of income such as salaries, income from house property, profits and gains of business or profession, capital gains and income from other sources

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

section 5, when it is received or deemed to be received by a person. All income for the purpose of charge of income-tax and computation of total income is required to be classified under distinct heads of income such as salaries, income from house property, profits and gains of business or profession, capital gains and income from other sources

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

section 5, when it is received or deemed to be received by a person. All income for the purpose of charge of income-tax and computation of total income is required to be classified under distinct heads of income such as salaries, income from house property, profits and gains of business or profession, capital gains and income from other sources

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

section 5, when it is received or deemed to be received by a person. All income for the purpose of charge of income-tax and computation of total income is required to be classified under distinct heads of income such as salaries, income from house property, profits and gains of business or profession, capital gains and income from other sources

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

section 5, when it is received or deemed to be received by a person. All income for the purpose of charge of income-tax and computation of total income is required to be classified under distinct heads of income such as salaries, income from house property, profits and gains of business or profession, capital gains and income from other sources

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.)

200% of the amount of tax payable on mis-reported income of Rs.4,12,72,903/-. In this case such amount of tax payable is Rs.1,36,46,058/-. The amount of penalty has been computed as under:- CO Nos. 19 & 20/RPR/2023 9. Accordingly, a penalty of Rs.2,72,92,117/- of the tax sought to be evaded is, therefore

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.)

200% of the amount of tax payable on mis-reported income of Rs.4,12,72,903/-. In this case such amount of tax payable is Rs.1,36,46,058/-. The amount of penalty has been computed as under:- CO Nos. 19 & 20/RPR/2023 9. Accordingly, a penalty of Rs.2,72,92,117/- of the tax sought to be evaded is, therefore

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)

200/-. Subsequently the assessee revised the return, twice, on 23/3/2012. In the latest return of income, the assessee declared total income of Rs.79,15,730/- . Net agricultural income was shown as Nil and the aggregate income was shown as Rs.79,15,730/-. The case was selected for scrutiny through CASS and the first notice u/s 143(2) dated 1/08/2012

K.V.S. PRAKASA RAO,BHILAI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 1(1), BHILAI

In the result, all the appeals filed by the respective assessee are allowed

Bench: Shri R. K. Panda & Ms. Suchitra Kambleassessment Year : 2015-16 K.V.S. Prakasa Rao, Dcit, Circle- 1(1), Flat No.524/ Kalpkriti Parisar Bhilai (Cg). Avadhpuri, Ashish Nagar (W), Vs. Risali, Bhilai (Cg).

200/- Shri Kishore Kumar Pritam 2014-15 3,500/- 2013-14 12,800/- Shri Amlendra Kumar Pandey 2014-15 16,800/- 2013-14 28,890/- Shri Raghavendra Tarduri 2014-15 33,160/- Shri Teegala Hanumant Rao 2012-13 13,700/- 4. The ld. counsel for the assessee, at the outset, referring to the notices issued in each case u/s

AMIT KUMAR PRAKASH,BHILAI NAGAR vs. INCOME TAX OFFICER ,WARD-1(4), BHILAI

In the result, all the appeals filed by the respective assessee are allowed

Bench: Shri R. K. Panda & Ms. Suchitra Kambleassessment Year : 2015-16 K.V.S. Prakasa Rao, Dcit, Circle- 1(1), Flat No.524/ Kalpkriti Parisar Bhilai (Cg). Avadhpuri, Ashish Nagar (W), Vs. Risali, Bhilai (Cg).

200/- Shri Kishore Kumar Pritam 2014-15 3,500/- 2013-14 12,800/- Shri Amlendra Kumar Pandey 2014-15 16,800/- 2013-14 28,890/- Shri Raghavendra Tarduri 2014-15 33,160/- Shri Teegala Hanumant Rao 2012-13 13,700/- 4. The ld. counsel for the assessee, at the outset, referring to the notices issued in each case u/s

AMIT KUMAR PRAKASH,BHILAI NAGAR vs. INCOME TAX OFFICER ,WARD-1(4), BHILAI

In the result, all the appeals filed by the respective assessee are allowed

Bench: Shri R. K. Panda & Ms. Suchitra Kambleassessment Year : 2015-16 K.V.S. Prakasa Rao, Dcit, Circle- 1(1), Flat No.524/ Kalpkriti Parisar Bhilai (Cg). Avadhpuri, Ashish Nagar (W), Vs. Risali, Bhilai (Cg).

200/- Shri Kishore Kumar Pritam 2014-15 3,500/- 2013-14 12,800/- Shri Amlendra Kumar Pandey 2014-15 16,800/- 2013-14 28,890/- Shri Raghavendra Tarduri 2014-15 33,160/- Shri Teegala Hanumant Rao 2012-13 13,700/- 4. The ld. counsel for the assessee, at the outset, referring to the notices issued in each case u/s

SHRI KISHORE KUMAR PRITM,BHILAI vs. INCOME TAX OFFICER, WARD-1(4), BHILAI

In the result, all the appeals filed by the respective assessee are allowed

Bench: Shri R. K. Panda & Ms. Suchitra Kambleassessment Year : 2015-16 K.V.S. Prakasa Rao, Dcit, Circle- 1(1), Flat No.524/ Kalpkriti Parisar Bhilai (Cg). Avadhpuri, Ashish Nagar (W), Vs. Risali, Bhilai (Cg).

200/- Shri Kishore Kumar Pritam 2014-15 3,500/- 2013-14 12,800/- Shri Amlendra Kumar Pandey 2014-15 16,800/- 2013-14 28,890/- Shri Raghavendra Tarduri 2014-15 33,160/- Shri Teegala Hanumant Rao 2012-13 13,700/- 4. The ld. counsel for the assessee, at the outset, referring to the notices issued in each case u/s