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

Bench: Shri Ravish Sood & Shri Arun Khodpia

section 271(1)(c) is attracted. The minimum penalty imposed against such additions is confirmed for furnishing inaccurate particulars of income in the return. Penalty imposed against other additions as discussed above is cancelled.” The assessee being aggrieved with the order of the CIT(Appeals) 7. to the extent he had upheld the penalty imposed by the Assessing Officer u/s

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

section 271(1)(c) is attracted. The minimum penalty imposed against such additions is confirmed for furnishing inaccurate particulars of income in the return. Penalty imposed against other additions as discussed above is cancelled.” The assessee being aggrieved with the order of the CIT(Appeals) 7. to the extent he had upheld the penalty imposed by the Assessing Officer u/s

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 271(1)(c) is attracted. The minimum penalty imposed against such additions is confirmed for furnishing inaccurate particulars of income in the return. Penalty imposed against other additions as discussed above is cancelled.” The assessee being aggrieved with the order of the CIT(Appeals) 7. to the extent he had upheld the penalty imposed by the Assessing Officer u/s

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

section 271(1)(c) is attracted. The minimum penalty imposed against such additions is confirmed for furnishing inaccurate particulars of income in the return. Penalty imposed against other additions as discussed above is cancelled.” The assessee being aggrieved with the order of the CIT(Appeals) 7. to the extent he had upheld the penalty imposed by the Assessing Officer u/s

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

section 271(1)(c) is attracted. The minimum penalty imposed against such additions is confirmed for furnishing inaccurate particulars of income in the return. Penalty imposed against other additions as discussed above is cancelled.” The assessee being aggrieved with the order of the CIT(Appeals) 7. to the extent he had upheld the penalty imposed by the Assessing Officer u/s

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

section 271(1)(c) is attracted. The minimum penalty imposed against such additions is confirmed for furnishing inaccurate particulars of income in the return. Penalty imposed against other additions as discussed above is cancelled.” The assessee being aggrieved with the order of the CIT(Appeals) 7. to the extent he had upheld the penalty imposed by the Assessing Officer u/s

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 271(1)(c) is attracted. The minimum penalty imposed against such additions is confirmed for furnishing inaccurate particulars of income in the return. Penalty imposed against other additions as discussed above is cancelled.” The assessee being aggrieved with the order of the CIT(Appeals) 7. to the extent he had upheld the penalty imposed by the Assessing Officer u/s

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 271(1)(c) is attracted. The minimum penalty imposed against such additions is confirmed for furnishing inaccurate particulars of income in the return. Penalty imposed against other additions as discussed above is cancelled.” The assessee being aggrieved with the order of the CIT(Appeals) 7. to the extent he had upheld the penalty imposed by the Assessing Officer u/s

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 271(1)(c) is attracted. The minimum penalty imposed against such additions is confirmed for furnishing inaccurate particulars of income in the return. Penalty imposed against other additions as discussed above is cancelled.” The assessee being aggrieved with the order of the CIT(Appeals) 7. to the extent he had upheld the penalty imposed by the Assessing Officer u/s

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

section 271(1)(c) is attracted. The minimum penalty imposed against such additions is confirmed for furnishing inaccurate particulars of income in the return. Penalty imposed against other additions as discussed above is cancelled.” The assessee being aggrieved with the order of the CIT(Appeals) 7. to the extent he had upheld the penalty imposed by the Assessing Officer u/s

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 271(1)(c) is attracted. The minimum penalty imposed against such additions is confirmed for furnishing inaccurate particulars of income in the return. Penalty imposed against other additions as discussed above is cancelled.” The assessee being aggrieved with the order of the CIT(Appeals) 7. to the extent he had upheld the penalty imposed by the Assessing Officer u/s

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)

250 and the power of exercise under Section 263 was barred by Clause (c) to Explanation 1 of 22 Shri Vijay Kumar Patel, Raipur vs PCIT, Raipur-1 Section 263 of the Act. Further, the remand order by the CIT was based merely on suspicion and presumption. 29. The appeal is devoid of merit and is hereby dismissed. The question

VIKAS SHARMA, DURG,DURG vs. INCOME TAX OFFICER-1(2), BHILAI, DURG

In the result, appeal of the assessee is allowed in terms of our aforesaid observations

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 256/Rpr/2023 "नधा"रण वष" / Assessment Year : 2015-16 Vikas Sharma Quarter No.6-A, Ruabandha Sector, Bhilai, Dist. Durg (C.G.)-490 006 Pan : Ddcps1720P .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer-1(2), Bhilai, Durg (C.G.) ……""यथ" / Respondent

250 of the Inc_ Tax Act, 1961 in the appeal filed against order u/s 143(3) dated 22.12.2017 has already been passed on 30.05.2023 in which the appeal of the appellant has been dismissed. On perusal of the appellate order, it is noticed that appeal filed against the base order has been dismissed due to non compliance on the part

SHRI SWAPNIL KUMAR JAIN,CHAMPA (CG) vs. INCOME TAX OFFICER- JANJGIR, CHAMPA,

The appeal of the assessee is allowed in terms of aforestated observation

Bench: Shri Ravish Sood & Shri Jamlappa D. Battull

250 of the Income-tax Act,1961 [for short “the Act”] which in turn leapt out of order of penalty [for short “PO”] dt 26/03/2015 passed by the Assessing Officer [for short “AO”] u/s 271(1)(c) of the Act for the assessment year [for short “AY”] 2010-11. ITAT-Raipur Page 1 of 10 ITA No. : 106/BIL/2017

SANDEEP KAUR GILL, RAIPUR ,RAIPUR vs. INCOME TAX OFFICER, WARD 3 (1), RAIPUR, RAIPUR

Appeal of the assessee is allowed for statistical purposes, in terms of over aforesaid observations

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 237/Rpr/2025 (िनधा"रण वष" Assessment Year: 2014-15)

250 of the Income Tax Act, 1961 (for short, “The Act”), for the Assessment Year (AY) 2014-15, dated 15.09.2022. Resulted, against the penalty order passed by the Income Tax Officer, Ward-3(1), Raipur, (for short, “The Ld. AO”), u/s 271(1)(c) of the Act, dated 29.05.2018. 2 Sandeep Kaur Gill Vs Income Tax Officer, Ward

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

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

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

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

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

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