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

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

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

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

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 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

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

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 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

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.)

5) of the Act, no penalty under the said statutory provision was called for in the hands of the assessee company. 36. Apropos the levy of penalty u/s. 270A of the Act based on the addition /disallowance made by the AO in the backdrop of the general provisions of the Act, the Ld. AR submitted that as the assessee company

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.)

5) of the Act, no penalty under the said statutory provision was called for in the hands of the assessee company. 36. Apropos the levy of penalty u/s. 270A of the Act based on the addition /disallowance made by the AO in the backdrop of the general provisions of the Act, the Ld. AR submitted that as the assessee company

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.)

5 Prakash Davara Vs. ACIT-4(1), Raipur (C.G.) 8. We have heard the ld. Authorized Representatives of both the parties, perused the orders of the lower authorities and the material available on record, as well as considered the judicial pronouncements that have been pressed into service by the Ld. AR to drive home his contentions. 9. Shri Praveen Jain

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

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