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

Bench: Shri Ravish Sood & Shri Arun Khodpia

45 South Eastern Coalfields Group of cases (On penalty) 4. Disallowance of assessee’s claim for No specific limb has been deduction of compensation paid to invoked while initiating employees penalty proceedings (AO’s 5. Disallowance of depreciation on apollo remark in the assessment hospital building order-“penalty u/s.271(1)(c) of the Act is separately initiated” 6. Disallowance

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

45 South Eastern Coalfields Group of cases (On penalty) 4. Disallowance of assessee’s claim for No specific limb has been deduction of compensation paid to invoked while initiating employees penalty proceedings (AO’s 5. Disallowance of depreciation on apollo remark in the assessment hospital building order-“penalty u/s.271(1)(c) of the Act is separately initiated” 6. Disallowance

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

45 South Eastern Coalfields Group of cases (On penalty) 4. Disallowance of assessee’s claim for No specific limb has been deduction of compensation paid to invoked while initiating employees penalty proceedings (AO’s 5. Disallowance of depreciation on apollo remark in the assessment hospital building order-“penalty u/s.271(1)(c) of the Act is separately initiated” 6. Disallowance

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

45 South Eastern Coalfields Group of cases (On penalty) 4. Disallowance of assessee’s claim for No specific limb has been deduction of compensation paid to invoked while initiating employees penalty proceedings (AO’s 5. Disallowance of depreciation on apollo remark in the assessment hospital building order-“penalty u/s.271(1)(c) of the Act is separately initiated” 6. Disallowance

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

45 South Eastern Coalfields Group of cases (On penalty) 4. Disallowance of assessee’s claim for No specific limb has been deduction of compensation paid to invoked while initiating employees penalty proceedings (AO’s 5. Disallowance of depreciation on apollo remark in the assessment hospital building order-“penalty u/s.271(1)(c) of the Act is separately initiated” 6. Disallowance

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

45 South Eastern Coalfields Group of cases (On penalty) 4. Disallowance of assessee’s claim for No specific limb has been deduction of compensation paid to invoked while initiating employees penalty proceedings (AO’s 5. Disallowance of depreciation on apollo remark in the assessment hospital building order-“penalty u/s.271(1)(c) of the Act is separately initiated” 6. Disallowance

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

45 South Eastern Coalfields Group of cases (On penalty) 4. Disallowance of assessee’s claim for No specific limb has been deduction of compensation paid to invoked while initiating employees penalty proceedings (AO’s 5. Disallowance of depreciation on apollo remark in the assessment hospital building order-“penalty u/s.271(1)(c) of the Act is separately initiated” 6. Disallowance

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

45 South Eastern Coalfields Group of cases (On penalty) 4. Disallowance of assessee’s claim for No specific limb has been deduction of compensation paid to invoked while initiating employees penalty proceedings (AO’s 5. Disallowance of depreciation on apollo remark in the assessment hospital building order-“penalty u/s.271(1)(c) of the Act is separately initiated” 6. Disallowance

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

45 South Eastern Coalfields Group of cases (On penalty) 4. Disallowance of assessee’s claim for No specific limb has been deduction of compensation paid to invoked while initiating employees penalty proceedings (AO’s 5. Disallowance of depreciation on apollo remark in the assessment hospital building order-“penalty u/s.271(1)(c) of the Act is separately initiated” 6. Disallowance

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

45 South Eastern Coalfields Group of cases (On penalty) 4. Disallowance of assessee’s claim for No specific limb has been deduction of compensation paid to invoked while initiating employees penalty proceedings (AO’s 5. Disallowance of depreciation on apollo remark in the assessment hospital building order-“penalty u/s.271(1)(c) of the Act is separately initiated” 6. Disallowance

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

45 South Eastern Coalfields Group of cases (On penalty) 4. Disallowance of assessee’s claim for No specific limb has been deduction of compensation paid to invoked while initiating employees penalty proceedings (AO’s 5. Disallowance of depreciation on apollo remark in the assessment hospital building order-“penalty u/s.271(1)(c) of the Act is separately initiated” 6. Disallowance

SHRI VIJAY KUMAR PATEL,RAIPUR vs. PRINCIPAL COMMISSIONER OF INCOME-TAX, RAIPUR-1, RAIPUR

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 212/Rpr/2024 ("नधा"रण वष" Assessment Year: 2017-18)

271(1)(c) and u/s 271AAB it is the AO who is to satisfy himself whether on the additions made, penalty proceedings is required to be initiated or not and also the section under which it is to be initiated. The mandate under section 263 of the Act do not give any power to CIT to impose his satisfaction over

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.)

271(1)(c) with respect to the said amount. CO Nos. 19 & 20/RPR/2023 38. Per contra, the Ld. Departmental Representative (for short ‘DR’) relied on the order of the A.O. 39. We have heard the ld. Authorized Representatives of both the parties, perused the orders of the lower authorities and the material available on record and considered the judicial pronouncements

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.)

271(1)(c) with respect to the said amount. CO Nos. 19 & 20/RPR/2023 38. Per contra, the Ld. Departmental Representative (for short ‘DR’) relied on the order of the A.O. 39. We have heard the ld. Authorized Representatives of both the parties, perused the orders of the lower authorities and the material available on record and considered the judicial pronouncements

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.)

45 (Del) (vii) CIT Vs. Keshrimal Parasmal (1986) 157 ITR 484 (Raj) (viii) CIT Vs. Linotype & Machinery (1991) 192 ITR 337 ( Cal.) (ix) Surendra Prasad Singh and Ors Vs. CIT (1988) 173 ITR 510 ( Guj.) Referring to the aforesaid judicial pronouncements, it was submitted by the Ld. AR that the Hon’ble Courts had held that where

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

ASHOK KUMAR WADHWANI, RAIPUR,RAIPUR vs. INCOME TAX OFFICER, WARD-1(2), RAIPUR, RAIPUR

In the result, appeal in ITA No

Bench: Shri Partha Sarathi Chaudhury & Shri Arun Khodpiaआयकर अपील सं./Ita Nos.117 &118/Rpr/2024 "नधा"रण वष" /Assessment Year: 2014-15 & 2016-17 Ashok Kumar Wadhwani, Ujwal Udyog, Sinodha, Neora, Tilda, Raipur, Chhattisgarh. Pan: Aahpw1400B .......अपीलाथ" / Appellant बनाम / V/S.

45 ITR 206 (S.C). 63 ITR 449 (S.C). Thus, the assessment can be made on the basis of inference on evidence which in criminal or civil justice may be insufficient. Further, as held by the Supreme Court in the case of Collector of Customs Vs. D. Bhoormal A.R. 1974 SC 859, the department is not required to prove 10 Ashok