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

Bench: Shri Ravish Sood & Shri Arun Khodpia

u/s 271(1)(c) could not be sustained. 14. We have given a thoughtful consideration to the issue before us and after deliberating on the facts, are of the considered view, that the failure on the part of the A.O to clearly put the assessee to notice as regards the default for which penalty under Sec. 271

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

u/s 271(1)(c) could not be sustained. 14. We have given a thoughtful consideration to the issue before us and after deliberating on the facts, are of the considered view, that the failure on the part of the A.O to clearly put the assessee to notice as regards the default for which penalty under Sec. 271

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

u/s 271(1)(c) could not be sustained. 14. We have given a thoughtful consideration to the issue before us and after deliberating on the facts, are of the considered view, that the failure on the part of the A.O to clearly put the assessee to notice as regards the default for which penalty under Sec. 271

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

u/s 271(1)(c) could not be sustained. 14. We have given a thoughtful consideration to the issue before us and after deliberating on the facts, are of the considered view, that the failure on the part of the A.O to clearly put the assessee to notice as regards the default for which penalty under Sec. 271

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

u/s 271(1)(c) could not be sustained. 14. We have given a thoughtful consideration to the issue before us and after deliberating on the facts, are of the considered view, that the failure on the part of the A.O to clearly put the assessee to notice as regards the default for which penalty under Sec. 271

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

u/s 271(1)(c) could not be sustained. 14. We have given a thoughtful consideration to the issue before us and after deliberating on the facts, are of the considered view, that the failure on the part of the A.O to clearly put the assessee to notice as regards the default for which penalty under Sec. 271

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

u/s 271(1)(c) could not be sustained. 14. We have given a thoughtful consideration to the issue before us and after deliberating on the facts, are of the considered view, that the failure on the part of the A.O to clearly put the assessee to notice as regards the default for which penalty under Sec. 271

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

u/s 271(1)(c) could not be sustained. 14. We have given a thoughtful consideration to the issue before us and after deliberating on the facts, are of the considered view, that the failure on the part of the A.O to clearly put the assessee to notice as regards the default for which penalty under Sec. 271

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

u/s 271(1)(c) could not be sustained. 14. We have given a thoughtful consideration to the issue before us and after deliberating on the facts, are of the considered view, that the failure on the part of the A.O to clearly put the assessee to notice as regards the default for which penalty under Sec. 271

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

u/s 271(1)(c) could not be sustained. 14. We have given a thoughtful consideration to the issue before us and after deliberating on the facts, are of the considered view, that the failure on the part of the A.O to clearly put the assessee to notice as regards the default for which penalty under Sec. 271

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

u/s 271(1)(c) could not be sustained. 14. We have given a thoughtful consideration to the issue before us and after deliberating on the facts, are of the considered view, that the failure on the part of the A.O to clearly put the assessee to notice as regards the default for which penalty under Sec. 271

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.)

penalty u/s. 271(1)(c) of the Act. Although it is the claim of the assessee company that it had vide its letter dated 06.12.2019 filed in the course of the assessment proceedings sought for correction of its “book profit” under the MAT provisions and, thus, had brought to the notice of the AO that by mistake certain expenses aggregating

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.)

penalty u/s. 271(1)(c) of the Act. Although it is the claim of the assessee company that it had vide its letter dated 06.12.2019 filed in the course of the assessment proceedings sought for correction of its “book profit” under the MAT provisions and, thus, had brought to the notice of the AO that by mistake certain expenses aggregating

DEPUTY COMMISSIONER OF INCOME TAX 1.1. RAIPUR, RAIPUR vs. RENU BEHL, RAIPUR

The appeal of the revenue is dismissed in terms of our aforesaid observations

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No.289/Rpr/2023 "नधा"रण वष" / Assessment Year : 2012-13 The Deputy Commissioner Of Income Tax-1(1), Raipur (C.G.)

penalty in terms of Explanation 5 to section 271(1)(c).” 2. Succinctly stated, the assessee had filed her original return of income for A.Y. 2012-13 on 05.10.2012, declaring an income of Rs.7,79,500/-. Subsequently, the case of the assessee was reopened u/s. 147 of the Act. Notice u/s. 148 dated 29.03.2019 was issued to the assessee

SOUTH EASTERN COALFIELDS LIMITED,BILASPUR vs. DCIT(TDS),RAIPUR, RAIPUR

Appeals stands PARTLY ALLOWED FOR STATISTICAL PURPOSES in aforestated terms

Bench: Hon’Ble Shri Partha Sarathi Chaudhury & Shri G. D. Padmahshali

Penalty/ Tax levied levied Date Total Demand u/s 201 of the Act 201(1A) of the Act 1 JBPS07663F 28/03/2024 49,03,952 41,19,319 90,23,271 2 JBPS07664G 28/03/2024 49,03,952 41,19,319 90,23,271 3 JBPS07665A 28/03/2024 49,03,952 41,19,319 90,23,271 4 JBPS07666B 28/03/2024 49,03,952 41

ITO (TDS), BILASPUR, BILASPUR vs. SECL, BILASPUR, HASDEO HALDIBADI

Appeals stands PARTLY ALLOWED FOR STATISTICAL PURPOSES in aforestated terms

Bench: Hon’Ble Shri Partha Sarathi Chaudhury & Shri G. D. Padmahshali

Penalty/ Tax levied levied Date Total Demand u/s 201 of the Act 201(1A) of the Act 1 JBPS07663F 28/03/2024 49,03,952 41,19,319 90,23,271 2 JBPS07664G 28/03/2024 49,03,952 41,19,319 90,23,271 3 JBPS07665A 28/03/2024 49,03,952 41,19,319 90,23,271 4 JBPS07666B 28/03/2024 49,03,952 41

DEPUTY COMMISSIONER OF INCOME TAX (TDS), RAIPUR, RAIPUR vs. SECL CENTRAL STORES (TAN- JBPS03090D), KORBA

Appeals stands PARTLY ALLOWED FOR STATISTICAL PURPOSES in aforestated terms

Bench: Hon’Ble Shri Partha Sarathi Chaudhury & Shri G. D. Padmahshali

Penalty/ Tax levied levied Date Total Demand u/s 201 of the Act 201(1A) of the Act 1 JBPS07663F 28/03/2024 49,03,952 41,19,319 90,23,271 2 JBPS07664G 28/03/2024 49,03,952 41,19,319 90,23,271 3 JBPS07665A 28/03/2024 49,03,952 41,19,319 90,23,271 4 JBPS07666B 28/03/2024 49,03,952 41

ITO(TDS), BILASPUR, BILASPUR vs. SECL, BILASPUR, WEST JKD COLLIERY

Appeals stands PARTLY ALLOWED FOR STATISTICAL PURPOSES in aforestated terms

Bench: Hon’Ble Shri Partha Sarathi Chaudhury & Shri G. D. Padmahshali

Penalty/ Tax levied levied Date Total Demand u/s 201 of the Act 201(1A) of the Act 1 JBPS07663F 28/03/2024 49,03,952 41,19,319 90,23,271 2 JBPS07664G 28/03/2024 49,03,952 41,19,319 90,23,271 3 JBPS07665A 28/03/2024 49,03,952 41,19,319 90,23,271 4 JBPS07666B 28/03/2024 49,03,952 41