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

Bench: Shri Ravish Sood & Shri Arun Khodpia

section 274 of the Income Tax Act, 1961 without specifying whether it is for “concealment of Income” or for “furnishing of inaccurate particulars of income” in the show cause notice given and therefore, the impugned penalty order dated 30 January 2015 passed by him is bad in law, thus, deserves to be quashed.” On the other hand the revenue

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 274 of the Income Tax Act, 1961 without specifying whether it is for “concealment of Income” or for “furnishing of inaccurate particulars of income” in the show cause notice given and therefore, the impugned penalty order dated 30 January 2015 passed by him is bad in law, thus, deserves to be quashed.” On the other hand the revenue

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 274 of the Income Tax Act, 1961 without specifying whether it is for “concealment of Income” or for “furnishing of inaccurate particulars of income” in the show cause notice given and therefore, the impugned penalty order dated 30 January 2015 passed by him is bad in law, thus, deserves to be quashed.” On the other hand the revenue

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

section 274 of the Income Tax Act, 1961 without specifying whether it is for “concealment of Income” or for “furnishing of inaccurate particulars of income” in the show cause notice given and therefore, the impugned penalty order dated 30 January 2015 passed by him is bad in law, thus, deserves to be quashed.” On the other hand the revenue

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 274 of the Income Tax Act, 1961 without specifying whether it is for “concealment of Income” or for “furnishing of inaccurate particulars of income” in the show cause notice given and therefore, the impugned penalty order dated 30 January 2015 passed by him is bad in law, thus, deserves to be quashed.” On the other hand the revenue

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 274 of the Income Tax Act, 1961 without specifying whether it is for “concealment of Income” or for “furnishing of inaccurate particulars of income” in the show cause notice given and therefore, the impugned penalty order dated 30 January 2015 passed by him is bad in law, thus, deserves to be quashed.” On the other hand the revenue

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 274 of the Income Tax Act, 1961 without specifying whether it is for “concealment of Income” or for “furnishing of inaccurate particulars of income” in the show cause notice given and therefore, the impugned penalty order dated 30 January 2015 passed by him is bad in law, thus, deserves to be quashed.” On the other hand the revenue

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

section 274 of the Income Tax Act, 1961 without specifying whether it is for “concealment of Income” or for “furnishing of inaccurate particulars of income” in the show cause notice given and therefore, the impugned penalty order dated 30 January 2015 passed by him is bad in law, thus, deserves to be quashed.” On the other hand the revenue

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 274 of the Income Tax Act, 1961 without specifying whether it is for “concealment of Income” or for “furnishing of inaccurate particulars of income” in the show cause notice given and therefore, the impugned penalty order dated 30 January 2015 passed by him is bad in law, thus, deserves to be quashed.” On the other hand the revenue

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 274 of the Income Tax Act, 1961 without specifying whether it is for “concealment of Income” or for “furnishing of inaccurate particulars of income” in the show cause notice given and therefore, the impugned penalty order dated 30 January 2015 passed by him is bad in law, thus, deserves to be quashed.” On the other hand the revenue

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

section 274 of the Income Tax Act, 1961 without specifying whether it is for “concealment of Income” or for “furnishing of inaccurate particulars of income” in the show cause notice given and therefore, the impugned penalty order dated 30 January 2015 passed by him is bad in law, thus, deserves to be quashed.” On the other hand the revenue

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

M/S. RUKMANI ENGINEERING WORKS, (NOW RUKMANI INFRA PROJECTS PVT. LTD.,,ODISHA vs. THE DY. CIT- CIRCLE- KORBA,, KORBA(CG)

In the result, appeal filed by the assessee firm being devoid and bereft of any merit is dismissed in terms of our aforesaid observations

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No.81/Rpr/2014 "नधा"रण वष" / Assessment Year : 2008-09 M/S. Rukmani Engineering Works (Now Rukmani Infra Projects Pvt. Ltd.) Mig-384, Svbp Nagar, Jamnipali, Korba (C.G.) Pan: Aaifr4667G

42,411/-. Hence, it is not a case that the CIT(Appeals), Bilaspur confirmed the addition estimated at 8% of the turnover and accordingly, the submission of the Ld. AR that the AO has imposed penalty on estimated income is misplaced. Similarly, on account of theory of merger, the submission of the Ld. AR that the CIT(Appeals

SEVA RAM SAHU, DURG,DURG vs. INCOME TAX OFFICER-1(5), BHILAI, DURG

In the result, this appeal of assessee is allowed

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Avdhesh Kumar Mishra, Am आयकर अपील सं. / Ita No: 820/Rpr/2025 (िनधा"रण वष" Assessment Year: 2014-15)

u/s 271(1)(c) of the Act. 1 Seva Ram Sahu vs. ITO, Ward-1(5) Raipur 3. The relevant facts giving rise to this appeal are that the assessee, a non-filer of the Income Tax Return (‘ITR’), has made cash deposits aggregating to Rs.16,67,000/- in his bank account during the relevant year. The Ld. Assessing Officer

KUSHAL PRASAD SAHU, BILASPUR,BILASPUR vs. ACIT, CIRCLE1(1), BILASPUR, BILASPUR

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 14 & 15/Rpr/2025 ("नधा"रण वष" Assessment Year: 2012-13)

section 250 of the Income Tax Act, 1961 (in short “the Act”), both dated 28.10.2024, for the AY 2012-13, which in turn arises from the order passed by Assistant Commissioner of Income Tax, Circle-1(1), Bilaspur, (in short “Ld. AO”), u/s 144/147 of the Act, dated 02.11.2018 and penalty order u/s 271(1)(c) dated 29.05.2019. Kushal Prashad

KUSHAL PRASAD SAHU, BILASPUR,BILASPUR vs. ACIT, CIRCLE1(1), BILASPUR, BILASPUR

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 14 & 15/Rpr/2025 ("नधा"रण वष" Assessment Year: 2012-13)

section 250 of the Income Tax Act, 1961 (in short “the Act”), both dated 28.10.2024, for the AY 2012-13, which in turn arises from the order passed by Assistant Commissioner of Income Tax, Circle-1(1), Bilaspur, (in short “Ld. AO”), u/s 144/147 of the Act, dated 02.11.2018 and penalty order u/s 271(1)(c) dated 29.05.2019. Kushal Prashad

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