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

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

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

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,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

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

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 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)

2-3-1984 [1984] 147 1TR (St.) 1. As the position was concluded and settled by the Supreme Court, the question which was sought to be referred could not be said to be a substantial 26 Shri Vijay Kumar Patel, Raipur vs PCIT, Raipur-1 question of law arising out of the Tribunal's order, it was only a question

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

ARUNA TIWARI,RAIPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX-1, RAIPUR, RAIPUR

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 90/Rpr/2022 "नधा"रण वष" / Assessment Year : 2015-16 Smt. Aruna Tiwari 762, Sundar Nagar, Raipur (C.G.)-492 001 Pan: Adbpt4977B .......अपीलाथ" / Appellant बनाम / V/S. The Pr. Commissioner Of Income Tax-1, Raipur (C.G.) ……""यथ" / Respondent

271 (All. HC), state the true facts and make out a case. Similarly the Indore Bench of the Madhya (iii) PCIT v. Mohd. Rizwan Prop. M/s. Pradesh High Court in the case of Ajit Kumar M.R.Garments [2018] 11 ITR-OL 149 Pitaliya v. Income Tax Officer (2008) 318 ITR (All. HC),. 0182 dismissed the appeal of the assessee in limine

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. S.P. BUILDCON PVT. LTD., RAIPUR

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am (Ita No. 35 & 38/Rpr/2023) (Assessment Year: 2014-15 & 2016-17) Deputy Commissioner Of Income Tax, V S.P. Buildcon Private Limited Circle-1(1), S Ff-06, Shyam Plaza, Pandri Bus Stand, Aayakar Bhawan, Civil Lines, Raipur Raipur Pan: Aajcs0653H (अपीलाथ" /Applicant) . (""यथ" / Respondent) . िनधा"रती क" ओर से /Assessee By : Shri Amit M. Jain, Adv. राज"व क" ओर से /Revenue By : Shri Satya Prakash Sharma, Sr. Dr सुनवाई क" तार"ख / Date Of Hearing : 05-09-2023 घोषणा क" तार"ख/Date Of Pronouncement : 28-11-2023

45,320/-. The case was selected for complete scrutiny through CASS. During the assessment proceedings, it was explained before the learned AO that provisions of Sec. 43CA were not applicable as the company had executed an Agreement for sale of shops in earlier year and also received part consideration through banking channel. The above submission was not considered

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1), RAIPUR, RAIPUR vs. S.P. BUILDCON PVT. LTD., RAIPUR, RAIPUR

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am (Ita No. 35 & 38/Rpr/2023) (Assessment Year: 2014-15 & 2016-17) Deputy Commissioner Of Income Tax, V S.P. Buildcon Private Limited Circle-1(1), S Ff-06, Shyam Plaza, Pandri Bus Stand, Aayakar Bhawan, Civil Lines, Raipur Raipur Pan: Aajcs0653H (अपीलाथ" /Applicant) . (""यथ" / Respondent) . िनधा"रती क" ओर से /Assessee By : Shri Amit M. Jain, Adv. राज"व क" ओर से /Revenue By : Shri Satya Prakash Sharma, Sr. Dr सुनवाई क" तार"ख / Date Of Hearing : 05-09-2023 घोषणा क" तार"ख/Date Of Pronouncement : 28-11-2023

45,320/-. The case was selected for complete scrutiny through CASS. During the assessment proceedings, it was explained before the learned AO that provisions of Sec. 43CA were not applicable as the company had executed an Agreement for sale of shops in earlier year and also received part consideration through banking channel. The above submission was not considered