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.)

undisclosed income of Rs.30 lacs). 4. Original assessment in the case of the assessee was, thereafter, framed by the A.O vide order u/s. 143(3) r.w.s. 147 of the Act dated 21.02.2014, determining his total income at Rs.33,11,080/-, i.e., after accepting his return of income that was filed on 18.03.2013. 5. After culmination of the assessment proceedings

DEPUTY COMMISSIONER OF INCOME TAX 1.1. RAIPUR, RAIPUR vs. RENU BEHL, RAIPUR

The appeal of the revenue is dismissed in terms of our aforesaid observations

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No.289/Rpr/2023 "नधा"रण वष" / Assessment Year : 2012-13 The Deputy Commissioner Of Income Tax-1(1), Raipur (C.G.)

penalty u/s. 271(1)(c) of the Act. Also, the CIT(Appeals) relied on the judgment of the Hon’ble Supreme Court in the case of CIT vs. Suresh Chandra Mittal (2001) 251 ITR 9 (SC) and observed that the Hon’ble Apex Court while approving the view taken by the 5 DCIT-1(1), Raipur Vs. Smt. Renu Behl

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

u/s 271(1)(c) for having furnished inaccurate particulars of income and having concealed the particulars of income. The CIT(Appeals) dismissed the appeal. The Hon'ble Tribunal observed that there is no explanation on record by the assessee as to how the expenditure claimed were not excessive or the expenditure claimed were in relation to the business

SHRI SHRI PRITESH KUMAR JAIN,RAIPUR (CG) vs. THE DY. COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE-1, RAIPUR (CG)

In the result, appeal of the assessee being devoid and bereft of any merits is dismissed in terms of our aforesaid observations

Bench: Shri Ravish Sood & Shri Jamlappa D Battullआयकर अपील सं. / Ita No. 317/Rpr/2016 "नधा"रण वष" / Assessment Year : 2012-13 Pritesh Kumar Jain C/O. M/S. Rishabh Builders, D-14, Shailendra Nagar, Raipur (C.G)-492 001 Pan : Acipj9611L .......अपीलाथ" / Appellant बनाम / V/S. The Deputy Commissioner Of Income Tax, Central Circle-1, Raipur. ……""यथ" / Respondent Assessee By :Shri R.B. Doshi, Ar Revenue By :Shri P.K. Mishra, Dr सुनवाई क" तार"ख / Date Of Hearing : 09.02.2022 घोषणा क" तार"ख / Date Of Pronouncement : 30.03.2022

271 shall be imposed upon the assessee in respect of the undisclosed income referred to in sub-section (1). (4) The provisions of sections 274 and 275 shall, so far as may be, apply in relation to the penalty referred to in this section. Explanation.—For the purposes of this section,— (a) "undisclosed income" means— (i) any income

DEPUTY COMMISSIONER O F INCOME TAX, RAIPUR vs. BALAJEE LOHA PVT. LTD., RAIPUR

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 356/Rpr/2024 (िनधा"रण वष" Assessment Year: 2014-15)

undisclosed income of the assessee u/s 68 of the Act. It has been elaborately established in the preceding par that the assessee had failed to discharge its onus in proving the identity, creditworthiness, genuineness of the share applicants. Accordingly the unexplained cash credit of Rs.11,54,65,000/- is added to the total income of the assessee u/s

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 2(1), BHILAI vs. MESERS ABIS POULTRY PRIVATE LIMITED, RAJNANDGAON

In the result, both appeals of the revenue are dismissed

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अऩीऱ सं./Ita No.233 & 234/Rpr/2019 (ननधाारण वषा / Assessment Year :2009-2010 & 2011-2012) Acit-2(1), Bhilai Vs M/S Abis Poultry Private Limited, Baldeo Bag, Rajnandgaon Pan No. :Aaeca 87411 E (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

Penalty proceedings u/s. 271 (1)(c) of the Act are separately initiated. Consequently, additions of Rs. 2,05,00,000/- for the AY 2009-10 and Rs. 1,50,00,000/- for the AY 2011-12 were made. 5. Against the assessment order, the assessee preferred appeal before the ld. CIT(A), wherein the appeal was partly allowed

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 2(1), BHILAI vs. MESERS ABIS POULTRY PRIVATE LIMITED, RAJNANDGAON

In the result, both appeals of the revenue are dismissed

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अऩीऱ सं./Ita No.233 & 234/Rpr/2019 (ननधाारण वषा / Assessment Year :2009-2010 & 2011-2012) Acit-2(1), Bhilai Vs M/S Abis Poultry Private Limited, Baldeo Bag, Rajnandgaon Pan No. :Aaeca 87411 E (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

Penalty proceedings u/s. 271 (1)(c) of the Act are separately initiated. Consequently, additions of Rs. 2,05,00,000/- for the AY 2009-10 and Rs. 1,50,00,000/- for the AY 2011-12 were made. 5. Against the assessment order, the assessee preferred appeal before the ld. CIT(A), wherein the appeal was partly allowed

SHRI SHRI BASANT KUMAR JAIN,RAIPUR (CG) vs. THE DY. COMMISSIONER OF INCOME TAX,, RAIPUR (CG)

In the result, the captioned appeal of the assessee is allowed

Bench: Shri Pradip Kumar Kedia & Shri Pawan Singhआयकर अपील सं./I.T.A. No. 191/Rpr/2016) ("नधा"रण वष" / Assessment Year : 2012-13)

undisclosed income was derived. Appellant has never explained it. It takes the plea that neither at the stage of recording of statement of the assessee nor at the stage of assessment proceedings, the assessee was asked either by authorized officer or by Assessing Officer to substantiate the manner in which unaccounted income was derived. This plea cannot be accepted because

SHRI SHRI MAHESH KUMAR DUHLANI,KORBA(CG) vs. THE DY. COMMISSIONER OF INCOME TAX,CIRCLE , KORBA, KORBA(CG)

In the result, the appeal of the assessee is allowed

Bench: Shri Ravish Sood & Shri Rathod Kamlesh Jayantbhaiआयकर अपील सं. / Ita No. 92/Bil/2017 "नधा"रण वष" / Assessment Year : 2011-12 Shri Mahesh Kumar Duhlani Main Road, P. O. Katoghora, Distt. Korba (C.G) Pan : Aejpd4102K .......अपीलाथ" / Appellant बनाम / V/S. Deputy Commissioner Of Income Tax, Circle Mahanadi Complex, Niharika Road, Korba (Cg) ……""यथ" / Respondent Assessee By : Shri G. S. Agrawal Revenue By : Shri G. N. Singh सुनवाई क" तार"ख / Date Of Hearing : 06.06.2022 घोषणा क" तार"ख / Date Of Pronouncement : 09.06.2022

penalty proceedings u/s 271(1)(c) are being initiated separately. 3.3 From Annexure-A of the Auditors Report given in Form No. 3CD it is evident that the assessee has borrowed unsecured loans during the previous year from the following persons as detailed below:- Name Amount 1. Smt. Ekta Agarwal 5,00,000/- 2. Shri M. P. Modi

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.

undisclosed sources or from unknown parties which are within the special and exclusive knowledge of the assessee and the assessee is not willing to disclose the true facts to the department. The detection of such serious mistakes by the AO in the vouchers produced by the assessee and that too of such a large amount fully justifies the rejection

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.

undisclosed sources or from unknown parties which are within the special and exclusive knowledge of the assessee and the assessee is not willing to disclose the true facts to the department. The detection of such serious mistakes by the AO in the vouchers produced by the assessee and that too of such a large amount fully justifies the rejection

INCOME TAX OFFICER-1(1), BHILAI, BHILAI vs. MANISH KUMAR MEHTA, HUF, DURG

In the result, appeal of the revenue is dismissed

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.342/Rpr/2025 "नधा"रण वष" /Assessment Year : 2012-13 The Income Tax Officer-1(1), Bhilai (C.G.) .......अपीलाथ" / Appellant बनाम / V/S. Manish Kumar Mehta Opportunity. Swami Atmanand English Medium School, Krishna Talkies Road, Risali, Bhilai (C.G.)-490 006 Pan: Aahhm3766Q ……""यथ" / Respondent

undisclosed income through this shell company and has not disclosed the investments made by him. Accordingly, the assessee sold 4000 shares of KONACOM through Sunil Kumar Kayan, a share broker on 30.06.2011 for a total consideration of Rs.4,83,507/- and acquired Rs.4,83,507/- as long term capital gain on sale of such shares. 4. As far as genuineness

SHRI HARISH KUMAR CHHABADA,RAIPUR (CG) vs. THE DY. COMMISSIONER OF INCOME TAX 1(1), RAIPUR (CG)

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

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No.91/Rpr/2016 "नधा"रण वष" / Assessment Year : 2011-12

undisclosed turnover i.e. Rs.1,15,39,697/-. Since the assessee concealed the particulars of his income and furnished inaccurate particulars of his income, hence, penalty proceedings u/s 271

RENU LATA BHATIA,RAIPUR vs. INCOME TAX OFFICER, WARD 3(1), RAIPUR, RAIPUR

In the result, appeal of the assessee is allowed as per afore-stated terms

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.191/Rpr/2026 "नधा"रण वष" /Assessment Year : 2016-17 Renu Lata Bhatia D-407/5, Tagore Nagar, Raipur (C.G.)-492 001 Pan: Ahhpb4779K

undisclosed investment of Rs.27,18,080/- is treated as her income for A.Y. 2016-17 and added to her total income and charged to tax. Penalty proceeding u/s 271

SHRI DEVI CHAND JAIN vs. I.T.O. WARD-2, RAJNANDGAON

In the result, the appeal of the assessee in ITA No

Bench: Shri Ravish Sood & Shri Jamlappa D Battullआयकर अपील सं./Ita No. 277/Rpr/2016 आयकर अपील सं./Ita No. 78/Rpr/2015 "नधा"रण वष" / Assessment Year : 2008-09 Shri Devi Chand Jain Prop. M/S. Loonkaram Devi Chand Jain, Main Road, Pandariya (C.G.) Pan : Abfpj6738Q .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-2, Rajnandgaon. ……""यथ" / Respondent Assessee By : Shri S.R Rao, A.R Revenue By : Shri G.N Singh, D.R सुनवाई क" तार"ख / Date Of Hearing : 02.02.2022 घोषणा क" तार"ख / Date Of Pronouncement : 21.02.2022 A.Ys.2008-09

271(1)(c) of the Income-tax Act, 1961 ( in short ‘the Act’) for assessment year 2008-09. 2. We shall first deal the appeal filed by the assessee for the assessment year 2008-09 pertaining to quantum assessment. Before us, the assessee has assailed the impugned order on the following grounds of appeal: “1. In the facts and circumstances

SHRI SHRI DEVI CHAND JAIN,KAWARDHA (C.G.) vs. THE INCOME TAX OFFICER, WARD-2, RAJNANDGAON

In the result, the appeal of the assessee in ITA No

Bench: Shri Ravish Sood & Shri Jamlappa D Battullआयकर अपील सं./Ita No. 277/Rpr/2016 आयकर अपील सं./Ita No. 78/Rpr/2015 "नधा"रण वष" / Assessment Year : 2008-09 Shri Devi Chand Jain Prop. M/S. Loonkaram Devi Chand Jain, Main Road, Pandariya (C.G.) Pan : Abfpj6738Q .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-2, Rajnandgaon. ……""यथ" / Respondent Assessee By : Shri S.R Rao, A.R Revenue By : Shri G.N Singh, D.R सुनवाई क" तार"ख / Date Of Hearing : 02.02.2022 घोषणा क" तार"ख / Date Of Pronouncement : 21.02.2022 A.Ys.2008-09

271(1)(c) of the Income-tax Act, 1961 ( in short ‘the Act’) for assessment year 2008-09. 2. We shall first deal the appeal filed by the assessee for the assessment year 2008-09 pertaining to quantum assessment. Before us, the assessee has assailed the impugned order on the following grounds of appeal: “1. In the facts and circumstances

SRI SAI BABA SANSTHAN, BHILAI,DURG vs. INCOME TAX OFFICER, EXEMPTION-II, RAIPUR, RAIPUR

In the result, both the appeals of the assessee are allowed for statistical purposes

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita Nos.540 & 541/Rpr/2025 "नधा"रण वष" /Assessment Years : 2012-13 & 2013-14 Sri Sai Baba Sansthan Sai Mandir, Avenue-B, Civic Center, Sector-6, Bhilai-490 006 (C.G.) Pan: Aadts8938G .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer Exemption-Ii, Raipur (C.G.) ……""यथ" / Respondent

u/s. 271(1)(c) of the Income Tax Act, 1961 (for short ‘the Act’). It was submitted by the Ld. Counsel that quantum appeal for both the years i.e. A.Y.2012-13 and 2013-14 have been remanded to the file of the Ld. CIT(Appeals)/NFAC since the said orders on quantum were ex-parte. In this context, the Ld. Counsel

SRI SAI BABA SANSTHAN, BHILAI,DURG vs. INCOME TAX OFFICER, EXMP-II, RAIPUR, RAIPUR

In the result, both the appeals of the assessee are allowed for statistical purposes

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita Nos.540 & 541/Rpr/2025 "नधा"रण वष" /Assessment Years : 2012-13 & 2013-14 Sri Sai Baba Sansthan Sai Mandir, Avenue-B, Civic Center, Sector-6, Bhilai-490 006 (C.G.) Pan: Aadts8938G .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer Exemption-Ii, Raipur (C.G.) ……""यथ" / Respondent

u/s. 271(1)(c) of the Income Tax Act, 1961 (for short ‘the Act’). It was submitted by the Ld. Counsel that quantum appeal for both the years i.e. A.Y.2012-13 and 2013-14 have been remanded to the file of the Ld. CIT(Appeals)/NFAC since the said orders on quantum were ex-parte. In this context, the Ld. Counsel

PRAMILA GOKULDAS DAGA GIRLS COLLEGE, RAIPUR,RAIPUR vs. INCOME TAX OFFICER, WARD-3(4), RAIPUR, RAIPUR

In the result, appeal filed by the assessee trust in ITA

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos. 546 & 547/Rpr/2024 "नधा"रण वष" / Assessment Year : 2011-12 Pramila Gokuldas Daga Girls College Bal Ashram Parisar, Kutchery Chowk, Raipur (C.G.)-492 001 Pan: Aaatp4369D

271(1)(c) of the Income-tax Act, 1961 (in short ‘the Act’) dated 09.10.2018 and 10.04.2019 for the assessment year 2011-12. 2. We shall first take up the appeal filed by the assessee trust in ITA No.547/RPR/2024 (quantum appeal) for A.Y.2011-12, wherein the assessee trust has assailed the impugned order on the following grounds of appeal before