SANTOSH JAIN, DURG,DURG vs. INCOME TAX OFFICER-1(1), BHILAI, DURG

In the result, the appeal of the assessee in ITA No

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos. 144, 146 & 148/Rpr/2023 "नधा"रण वष" / Assessment Years : 1993-94, 1994-95 & 1995-96 Santosh Jain Opp. P.N Tiwari, Gandhi Chowk, Durg (C.G.)-491 001 Pan: Afypj6194D .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer-1(1), Bhilai (C.G.) ……""यथ" / Respondent

253 or an appeal to the High Court under section 260A or an appeal to the Supreme Court under section 261 or revision under section 263 or section 264 and an order imposing or enhancing or reducing or cancelling penalty or dropping the proceedings for the imposition of penalty is passed before the order of the Commissioner (Appeals

SANTOSH JAIN, DURG,DURG vs. INCOME TAX OFFICER-1(1), BHILAI, DURG

In the result, the appeal of the assessee in ITA No

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos. 144, 146 & 148/Rpr/2023 "नधा"रण वष" / Assessment Years : 1993-94, 1994-95 & 1995-96 Santosh Jain Opp. P.N Tiwari, Gandhi Chowk, Durg (C.G.)-491 001 Pan: Afypj6194D .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer-1(1), Bhilai (C.G.) ……""यथ" / Respondent

253 or an appeal to the High Court under section 260A or an appeal to the Supreme Court under section 261 or revision under section 263 or section 264 and an order imposing or enhancing or reducing or cancelling penalty or dropping the proceedings for the imposition of penalty is passed before the order of the Commissioner (Appeals

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

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