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.)

36(1)(va)(sic) of the delayed deposit of employees' share of contribution towards labor welfare funds; we find substance in the claim of the Ld. AR that the assessee company was not liable to be visited with penalty u/s. 271(1)(c) of the Act as regards the aforesaid addition/disallowance. 21. Admittedly, as on the relevant point of time

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

penalty u/s 271(1)(c) of the Act. The position of law emerging from the factual matrix of the case in Reliance Petro Products Pvt. Ltd Vs. CIT is that the addition made by the AO in respect of the interest claimed as a deduction u/s 36(1)(iii) of the Act was deleted by the CIT(A) because

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

penalty u/s 271(1)(c) of the Act. The position of law emerging from the factual matrix of the case in Reliance Petro Products Pvt. Ltd Vs. CIT is that the addition made by the AO in respect of the interest claimed as a deduction u/s 36(1)(iii) of the Act was deleted by the CIT(A) because

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

penalty u/s 271(1)(c) of the Act. The position of law emerging from the factual matrix of the case in Reliance Petro Products Pvt. Ltd Vs. CIT is that the addition made by the AO in respect of the interest claimed as a deduction u/s 36(1)(iii) of the Act was deleted by the CIT(A) because

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

penalty u/s 271(1)(c) of the Act. The position of law emerging from the factual matrix of the case in Reliance Petro Products Pvt. Ltd Vs. CIT is that the addition made by the AO in respect of the interest claimed as a deduction u/s 36(1)(iii) of the Act was deleted by the CIT(A) because

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

penalty u/s 271(1)(c) of the Act. The position of law emerging from the factual matrix of the case in Reliance Petro Products Pvt. Ltd Vs. CIT is that the addition made by the AO in respect of the interest claimed as a deduction u/s 36(1)(iii) of the Act was deleted by the CIT(A) because

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

penalty u/s 271(1)(c) of the Act. The position of law emerging from the factual matrix of the case in Reliance Petro Products Pvt. Ltd Vs. CIT is that the addition made by the AO in respect of the interest claimed as a deduction u/s 36(1)(iii) of the Act was deleted by the CIT(A) because

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

penalty u/s 271(1)(c) of the Act. The position of law emerging from the factual matrix of the case in Reliance Petro Products Pvt. Ltd Vs. CIT is that the addition made by the AO in respect of the interest claimed as a deduction u/s 36(1)(iii) of the Act was deleted by the CIT(A) because

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

penalty u/s 271(1)(c) of the Act. The position of law emerging from the factual matrix of the case in Reliance Petro Products Pvt. Ltd Vs. CIT is that the addition made by the AO in respect of the interest claimed as a deduction u/s 36(1)(iii) of the Act was deleted by the CIT(A) because

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

penalty u/s 271(1)(c) of the Act. The position of law emerging from the factual matrix of the case in Reliance Petro Products Pvt. Ltd Vs. CIT is that the addition made by the AO in respect of the interest claimed as a deduction u/s 36(1)(iii) of the Act was deleted by the CIT(A) because

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

penalty u/s 271(1)(c) of the Act. The position of law emerging from the factual matrix of the case in Reliance Petro Products Pvt. Ltd Vs. CIT is that the addition made by the AO in respect of the interest claimed as a deduction u/s 36(1)(iii) of the Act was deleted by the CIT(A) because

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

penalty u/s 271(1)(c) of the Act. The position of law emerging from the factual matrix of the case in Reliance Petro Products Pvt. Ltd Vs. CIT is that the addition made by the AO in respect of the interest claimed as a deduction u/s 36(1)(iii) of the Act was deleted by the CIT(A) because

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

penalty u/s 271(1)(c) of the Act. The position of law emerging from the factual matrix of the case in Reliance Petro Products Pvt. Ltd Vs. CIT is that the addition made by the AO in respect of the interest claimed as a deduction u/s 36(1)(iii) of the Act was deleted by the CIT(A) because

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

penalty u/s 271(1)(c) of the Act. The position of law emerging from the factual matrix of the case in Reliance Petro Products Pvt. Ltd Vs. CIT is that the addition made by the AO in respect of the interest claimed as a deduction u/s 36(1)(iii) of the Act was deleted by the CIT(A) because

RAIPUR SECURITIES AND INVESTMENT LIMITED,RAIPUR vs. INCOME TAX OFFICER, WARD 3(1), RAIPUR

In the result the appeal of the assessee is allowed on legal issue

Bench: Shri Ravish Sood & Shri Rathod Kamlesh Jayantbhaiआयकर अपील सं. / Ita No. 164/Rpr/2018 "नधा"रण वष" / Assessment Year : 2014-15 Raipur Securities & Investment Ltd. Mig 21, Indravati Colony, Raipur (C.G.) Pan : Aaccr4419F .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer-3(1), Raipur (C.G.) ……""यथ" / Respondent

u/s 271(1)(c). The penalty imposed by the AO and confirmed by CIT (A) is not justified and is illegal. 3. The appellant reserves the right to add, amend or alter any ground or ground/s of appeal. 3 A.Y.2014-15 4. The fact as culled out from the records is that the assessment was made under section

PRAKASH DAVARA,RAIPUR vs. ASSISTANT COIMMISSIONER OF INCOME TAX , CIRCLE 4(1), RAIPUR, RAIPUR

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

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 177/Rpr/2019 "नधा"रण वष" / Assessment Year : 2009-10 Prakash Davara, 08, Gitanjali Nagar, Shankar Nagar, Raipur (C.G.)-492 001 Pan : Acupd0169K .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax-4(1), Raipur (C.G.)

36 NYPTJJ 428 (Nag.). 7 Prakash Davara Vs. ACIT-4(1), Raipur (C.G.) 11. On a specific query by the Bench that now when it was an admitted fact that the order passed by the Pr. CIT u/s. 263 of the Act, dated 30.03.2016 had not been assailed any further in appeal by the assessee, therefore, on what basis

BHUWANESHWAR SHUKLA, BHILAI,DURG vs. INCOME TAX OFFICER, WARD-1(3), BHILAI, DURG

The appeals of the assessee are disposed of accordingly

Bench: Shri Partha Sarathi Chaudhury & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos. 141 & 142/Rpr/2025 "नधा"रण वष" / Assessment Year : 2011-12 Bhuwaneshwar Shukla Lig 12/06, Mansarowar Colony, Shiv Mandir, Bhilai-3, Durg-490 021 Pan: Ccips5734D ........अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-3(1), Durg ……""यथ" / Respondent

271(1)(c) passed by assessment unit NFAC dated 10.05.2024, respectively. 5. The grounds of appeal assailed by the assessee against the impugned order are as under: 1. In the facts and circumstances of the case and in law, the learned Commissioner of Income-tax (Appeals), National Faceless Appeal Centre (NFAC) has erred in not deciding the legal ground challenging

BHUWANESHWAR SHUKLA, BHILAI,DURG vs. INCOME TAX OFFICER, WARD-1(3), BHILAI, DURG

The appeals of the assessee are disposed of accordingly

Bench: Shri Partha Sarathi Chaudhury & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos. 141 & 142/Rpr/2025 "नधा"रण वष" / Assessment Year : 2011-12 Bhuwaneshwar Shukla Lig 12/06, Mansarowar Colony, Shiv Mandir, Bhilai-3, Durg-490 021 Pan: Ccips5734D ........अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-3(1), Durg ……""यथ" / Respondent

271(1)(c) passed by assessment unit NFAC dated 10.05.2024, respectively. 5. The grounds of appeal assailed by the assessee against the impugned order are as under: 1. In the facts and circumstances of the case and in law, the learned Commissioner of Income-tax (Appeals), National Faceless Appeal Centre (NFAC) has erred in not deciding the legal ground challenging