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

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

43 South Eastern Coalfields Group of cases (On penalty) of Rs.2615.83 lacs (supra) under the normal provisions of the Act. The return of income filed by the assessee company was processed as such under Sec.143(1) of the Act on 30.06.2011. Subsequently, the case of the assessee was selected for scrutiny assessment under Sec.143(2) of the Act. 20. Original

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

43 South Eastern Coalfields Group of cases (On penalty) of Rs.2615.83 lacs (supra) under the normal provisions of the Act. The return of income filed by the assessee company was processed as such under Sec.143(1) of the Act on 30.06.2011. Subsequently, the case of the assessee was selected for scrutiny assessment under Sec.143(2) of the Act. 20. Original

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

43 South Eastern Coalfields Group of cases (On penalty) of Rs.2615.83 lacs (supra) under the normal provisions of the Act. The return of income filed by the assessee company was processed as such under Sec.143(1) of the Act on 30.06.2011. Subsequently, the case of the assessee was selected for scrutiny assessment under Sec.143(2) of the Act. 20. Original

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

43 South Eastern Coalfields Group of cases (On penalty) of Rs.2615.83 lacs (supra) under the normal provisions of the Act. The return of income filed by the assessee company was processed as such under Sec.143(1) of the Act on 30.06.2011. Subsequently, the case of the assessee was selected for scrutiny assessment under Sec.143(2) of the Act. 20. Original

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

43 South Eastern Coalfields Group of cases (On penalty) of Rs.2615.83 lacs (supra) under the normal provisions of the Act. The return of income filed by the assessee company was processed as such under Sec.143(1) of the Act on 30.06.2011. Subsequently, the case of the assessee was selected for scrutiny assessment under Sec.143(2) of the Act. 20. Original

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

43 South Eastern Coalfields Group of cases (On penalty) of Rs.2615.83 lacs (supra) under the normal provisions of the Act. The return of income filed by the assessee company was processed as such under Sec.143(1) of the Act on 30.06.2011. Subsequently, the case of the assessee was selected for scrutiny assessment under Sec.143(2) of the Act. 20. Original

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

43 South Eastern Coalfields Group of cases (On penalty) of Rs.2615.83 lacs (supra) under the normal provisions of the Act. The return of income filed by the assessee company was processed as such under Sec.143(1) of the Act on 30.06.2011. Subsequently, the case of the assessee was selected for scrutiny assessment under Sec.143(2) of the Act. 20. Original

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

43 South Eastern Coalfields Group of cases (On penalty) of Rs.2615.83 lacs (supra) under the normal provisions of the Act. The return of income filed by the assessee company was processed as such under Sec.143(1) of the Act on 30.06.2011. Subsequently, the case of the assessee was selected for scrutiny assessment under Sec.143(2) of the Act. 20. Original

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

43 South Eastern Coalfields Group of cases (On penalty) of Rs.2615.83 lacs (supra) under the normal provisions of the Act. The return of income filed by the assessee company was processed as such under Sec.143(1) of the Act on 30.06.2011. Subsequently, the case of the assessee was selected for scrutiny assessment under Sec.143(2) of the Act. 20. Original

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

43 South Eastern Coalfields Group of cases (On penalty) of Rs.2615.83 lacs (supra) under the normal provisions of the Act. The return of income filed by the assessee company was processed as such under Sec.143(1) of the Act on 30.06.2011. Subsequently, the case of the assessee was selected for scrutiny assessment under Sec.143(2) of the Act. 20. Original

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

43 South Eastern Coalfields Group of cases (On penalty) of Rs.2615.83 lacs (supra) under the normal provisions of the Act. The return of income filed by the assessee company was processed as such under Sec.143(1) of the Act on 30.06.2011. Subsequently, the case of the assessee was selected for scrutiny assessment under Sec.143(2) of the Act. 20. Original

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

43 South Eastern Coalfields Group of cases (On penalty) of Rs.2615.83 lacs (supra) under the normal provisions of the Act. The return of income filed by the assessee company was processed as such under Sec.143(1) of the Act on 30.06.2011. Subsequently, the case of the assessee was selected for scrutiny assessment under Sec.143(2) of the Act. 20. Original

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

43 South Eastern Coalfields Group of cases (On penalty) of Rs.2615.83 lacs (supra) under the normal provisions of the Act. The return of income filed by the assessee company was processed as such under Sec.143(1) of the Act on 30.06.2011. Subsequently, the case of the assessee was selected for scrutiny assessment under Sec.143(2) of the Act. 20. Original

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

43,309/- being interest and remuneration paid to the partners not admissible for complete failure of the appellant firm to comply notice u/s 142(1)/143(2) r.w.s. 184(5) of the Act and modified the addition to Rs. 97,42,411/-. Hence, it is not a case that the CIT(Appeals), Bilaspur confirmed the addition estimated

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

DOLPHIN PROMOTERS AND BUILDERS,RAIPUR vs. ADDL.CIT, RANGE-1, RAIPUR, RAIPUR

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 58/Rpr/2024 (िनधा"रण वष" Assessment Year: 2011-12)

Penalty u/s 271(1)(b) of the I.T. Act amounting to Rs.20,000/- for two defaults (non- compliance with the statutory notices issued u/s 143(2)/ 142 of the I.T. Act) was levied. 4.2 Order was passed u/s 144, making the following additions: 4 Dolphin Promoters and Builders vs Addl. CIT, Range-1, Raipur 4. Aggrieved by the aforesaid additions

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1), RAIPUR, RAIPUR vs. CHHATTISGARH STATE POWER DISTRIBUTION COMPANY LTD., RAIPUR, RAIPUR

In the result ground 2 of the CO

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकरअपीलसं./Ita No.181/Rpr/2023 (Ay-2010-2011) आयकरअपीलसं./Ita No. 182/Rpr/2023 (Ay:2011-2012) आयकरअपीलसं. /Ita No. 183/Rpr/2023(Ay: 2012-2013) आयकरअपीलसं. /Ita No. 184/Rpr/2023(Ay: 2013-2014) आयकरअपीलसं./Ita No. 185/Rpr/2023(Ay: 2014-2015) आयकरअपीलसं./Ita No. 186/Rpr/2023(Ay: 2015-2016) आयकरअपीलसं./Ita No. 187/Rpr/2023(Ay: 2017-2018) आयकरअपीलसं. /Ita No. 188/Rpr/2023(Ay: 2018-2019) Deputy Commissioner Of Income Tax, V Chhattisgarh State Power Distribution Circle-1(1), Raipur S Company Limited, Aayakar Bhawan, Civil Lines, Raipur Vidhyut Seva Bhawan, Daganiya, Raipur Pan: Aadcc6047K & Cross Objection No. 10/Rpr/2023 (2011-12) Cross Objection No. 11/Rpr/2023 (2012-13) Cross Objection No. 12/Rpr/2023 (2014-15) Cross Objection No. 13/Rpr/2023 (2015-16) Cross Objection No. 14/Rpr/2023 (2018-19) Chhattisgarh State Power Distribution V Deputy Commissioner Of Income Tax, Company Limited, Circle-1(1), Raipur S Vidhyut Seva Bhawan, Aayakar Bhawan, Civil Lines, Raipur Daganiya, Raipur Pan: Aadcc6047K (अपीलाथ"/Applicant) (""यथ" / Respondent) : िनधा"रतीक"ओरसे /Assessee By : Shri Praveen Khandelwal & Praveen Goyal, Ca'S राज"वक"ओरसे /Revenue By : Shri Debashish Lahiri, Cit-Dr सुनवाईक"तार"ख/ Date Of Hearing : 24.11.2023 घोषणाक"तार"ख/Date Of Pronouncement : 14.12.2023

Penalty proceedings u/s 271(1)(c) of the Act are separately initiated. 4.3 Aggrieved by the aforesaid addition made by the Ld. AO, assessee preferred an appeal before the Ld. CIT(A), wherein the contention of the assessee has been accepted by the Ld. CIT(A) following the judgment of ITAT in Assessee's own case