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

Bench: Shri Ravish Sood & Shri Arun Khodpia

50 South Eastern Coalfields Group of cases (On penalty) the total income of such person as a result thereof shall, - for the purpose of clause (c), be deemed to represent the income in respect of which particulars have been concealed. Thus, in the case of failure of the assessee to offer any explanation or explanation furnished by him being found

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

50 South Eastern Coalfields Group of cases (On penalty) the total income of such person as a result thereof shall, - for the purpose of clause (c), be deemed to represent the income in respect of which particulars have been concealed. Thus, in the case of failure of the assessee to offer any explanation or explanation furnished by him being found

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

50 South Eastern Coalfields Group of cases (On penalty) the total income of such person as a result thereof shall, - for the purpose of clause (c), be deemed to represent the income in respect of which particulars have been concealed. Thus, in the case of failure of the assessee to offer any explanation or explanation furnished by him being found

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

50 South Eastern Coalfields Group of cases (On penalty) the total income of such person as a result thereof shall, - for the purpose of clause (c), be deemed to represent the income in respect of which particulars have been concealed. Thus, in the case of failure of the assessee to offer any explanation or explanation furnished by him being found

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

50 South Eastern Coalfields Group of cases (On penalty) the total income of such person as a result thereof shall, - for the purpose of clause (c), be deemed to represent the income in respect of which particulars have been concealed. Thus, in the case of failure of the assessee to offer any explanation or explanation furnished by him being found

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

50 South Eastern Coalfields Group of cases (On penalty) the total income of such person as a result thereof shall, - for the purpose of clause (c), be deemed to represent the income in respect of which particulars have been concealed. Thus, in the case of failure of the assessee to offer any explanation or explanation furnished by him being found

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

50 South Eastern Coalfields Group of cases (On penalty) the total income of such person as a result thereof shall, - for the purpose of clause (c), be deemed to represent the income in respect of which particulars have been concealed. Thus, in the case of failure of the assessee to offer any explanation or explanation furnished by him being found

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

50 South Eastern Coalfields Group of cases (On penalty) the total income of such person as a result thereof shall, - for the purpose of clause (c), be deemed to represent the income in respect of which particulars have been concealed. Thus, in the case of failure of the assessee to offer any explanation or explanation furnished by him being found

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

50 South Eastern Coalfields Group of cases (On penalty) the total income of such person as a result thereof shall, - for the purpose of clause (c), be deemed to represent the income in respect of which particulars have been concealed. Thus, in the case of failure of the assessee to offer any explanation or explanation furnished by him being found

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

50 South Eastern Coalfields Group of cases (On penalty) the total income of such person as a result thereof shall, - for the purpose of clause (c), be deemed to represent the income in respect of which particulars have been concealed. Thus, in the case of failure of the assessee to offer any explanation or explanation furnished by him being found

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

50 South Eastern Coalfields Group of cases (On penalty) the total income of such person as a result thereof shall, - for the purpose of clause (c), be deemed to represent the income in respect of which particulars have been concealed. Thus, in the case of failure of the assessee to offer any explanation or explanation furnished by him being found

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

KHOMRAM CHANDRAWANSHI (HUF), ,RAIPUR vs. INCOME TAX OFFICER-4(1), RAIPUR, RAIPUR

In the result, appeal of the assessee is allowed in terms of our aforesaid observations

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 165/Rpr/2022 "नधा"रण वष" / Assessment Year : 2014-15 Khomram Chandrawanshi (Huf) House No.18, Ring Road Chowk, Krishnasakha Society, Rohinipuram, Raipur-492 001 (C.G) Pan : Aakhk2082E .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer-4(1), Raipur (C.G.) ……""यथ" / Respondent

50,910/- (supra), but the usage of the term “OR” as a conjunction between the two defaults, i.e. “concealed the particulars of your income or furnished inaccurate particulars of such income” in the aforesaid SCN’s dated 08.12.2016 and 07.06.2017 in no clear terms conveyed to the assessee the specific defaults for which the penalty proceedings were sought

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

50 lacs. 9 M/s. Rukmani Engineering Works Vs. DCIT, Central-Korba 10. Aggrieved the assessee assailed the order passed by the A.O u/s. 271(1)(c) of the Act, dated 25.02.2013 before the CIT(Appeals). 11. Apropos the disallowance of the assesee’s claim for deduction of interest and remuneration paid to the partners, the CIT(Appeals

RAIGARH NAGRIK SAHKARI BANK MARYADIT,RAIGARH(CG) vs. INCOME TAX OFFICER-1, RAIGARH, RAIGARH(CG)

In the result, the appeal of the assessee in ITA

Bench: Shri Ravish Sood & Shri Arun Khodpia

section 274 r.w.s. 271(1)(c) without ascertaining and mentioning the specific charge of default hence the penalty order is bad in law and void ab initio. 2. In the facts and circumstances of the case and in law, the impugned order is illegal and unsustainable as per law laid down in the case

RAIGARH NAGRIK SAHKARI BANK MARYADIT,RAIGARH(CG) vs. INCOME TAX OFFICER-1, RAIGARH, RAIGARH(CG)

In the result, the appeal of the assessee in ITA

Bench: Shri Ravish Sood & Shri Arun Khodpia

section 274 r.w.s. 271(1)(c) without ascertaining and mentioning the specific charge of default hence the penalty order is bad in law and void ab initio. 2. In the facts and circumstances of the case and in law, the impugned order is illegal and unsustainable as per law laid down in the case

M/S VIJENDRA SINGH & ASSOCIATES,BILASPUR vs. INCOME TAX OFFICER, WARD 1(2), BILASPUR

In the result the appeal of the assessee is allowed

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अऩीऱ सं./Ita No.113/Rpr/2018 (ननधाारण वषा / Assessment Year :2011-2012) M/S Vijendra Singh & Associates, Vs Ito, Ward-1(2), Bilaspur C/O-Bedford Earthmovers Inc. Rajeev Gandhi Chowk, Jarhabhata, Bilaspur (Cg) Pan No. :Aaaav 6865 H (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

Section 273B of the Act which provides for "penalty not to be imposed in certain cases" where the assessee proves that there was a reasonable cause for the said failure and thus covers the situation of the assessee too. We, thus delete the penalty levied u/s 271 B of the Act at Rs.1,50