SHARDA STEEL TRADERS, RAIPUR,RAIPUR vs. ACIT/DCIT, CENTRAL CIRCLE-2, RAIPUR, RAIPUR

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita Nos: 111, 112, 113, 114, 115 & 116/Rpr/2025 (िनधा"रण वष" Assessment Years: 2008-09, 2009-10, 2010-11,2011-12, 2012-13, 2014-15 )

1) of section 153B, except with the prior approval of the Joint Commissioner." Provided that nothing contained in this section shall apply where the assessment or reassessment order, as the case may be, is required to be passed by the Assessing Officer with the prior approval of the [Principal Commissioner or] Commissioner under sub-section (12) of section 144BA

SHARDA STEEL TRADERS, RAIPUR,RAIPUR vs. ACIT/DCIT, CENTRAL CIRCLE-2, RAIPUR, RAIPUR

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita Nos: 111, 112, 113, 114, 115 & 116/Rpr/2025 (िनधा"रण वष" Assessment Years: 2008-09, 2009-10, 2010-11,2011-12, 2012-13, 2014-15 )

1) of section 153B, except with the prior approval of the Joint Commissioner." Provided that nothing contained in this section shall apply where the assessment or reassessment order, as the case may be, is required to be passed by the Assessing Officer with the prior approval of the [Principal Commissioner or] Commissioner under sub-section (12) of section 144BA

SHARDA STEEL TRADERS, RAIPUR,RAIPUR vs. ACIT/DCIT, CENTRAL CIRCLE-2, RAIPUR, RAIPUR

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita Nos: 111, 112, 113, 114, 115 & 116/Rpr/2025 (िनधा"रण वष" Assessment Years: 2008-09, 2009-10, 2010-11,2011-12, 2012-13, 2014-15 )

1) of section 153B, except with the prior approval of the Joint Commissioner." Provided that nothing contained in this section shall apply where the assessment or reassessment order, as the case may be, is required to be passed by the Assessing Officer with the prior approval of the [Principal Commissioner or] Commissioner under sub-section (12) of section 144BA

SHARDA STEEL TRADERS, RAIPUR,RAIPUR vs. ACIT/DCIT, CENTRAL CIRCLE-2, RAIPUR, RAIPUR

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita Nos: 111, 112, 113, 114, 115 & 116/Rpr/2025 (िनधा"रण वष" Assessment Years: 2008-09, 2009-10, 2010-11,2011-12, 2012-13, 2014-15 )

1) of section 153B, except with the prior approval of the Joint Commissioner." Provided that nothing contained in this section shall apply where the assessment or reassessment order, as the case may be, is required to be passed by the Assessing Officer with the prior approval of the [Principal Commissioner or] Commissioner under sub-section (12) of section 144BA

M/S MATA ROAD CARRIERS,RAIPUR (CG) vs. THE DEPUTY COMMISSIONER OF INCOME TAX, RAIPUR (CG)

In the result, appeal of the assessee is allowed

Bench: SHRI RAVISH SOOD (Judicial Member), SHRI ARUN KHODPIA (Accountant Member)

253(4) has not been filed as per record. 3. As per records, additional ground under rule 29 is added by the assesse for adjudication on 20-7-2022,Paper book withdrawn on 04-11-2022 and submitted fresh paper book. Additional ground-1 was added on 04-11-2022 challenging the jurisdiction of the assessee and was again revised

ADDL.COMMISSIONER OF INCOME TAX RANGE -1, BILASPUR(CG) vs. SOUTH EASTERN COALFIELDS LTD, BILASPUR(CG)

Bench: Shri Ravish Sood & Shri Arun Khodpia

reassessment order) before the ITAT, Jabalpur. 25.11.2008 The Tribunal vide its consolidated order dismissed the appeal filed by the Revenue against the CIT(Appeals) order, dated 31.03.2008, for the reason that as it had failed to obtain clearance from High Powered Committee (COD), therefore, the appeals were not maintainable in law. 21.10.2011 On a miscellaneous application filed by the Revenue

ADDL.COMMISSIONER OF INCOME TAX RANGE -1, BILASPUR(CG) vs. SOUTH EASTERN COALFIELDS LTD, BILASPUR(CG)

Bench: Shri Ravish Sood & Shri Arun Khodpia

reassessment order) before the ITAT, Jabalpur. 25.11.2008 The Tribunal vide its consolidated order dismissed the appeal filed by the Revenue against the CIT(Appeals) order, dated 31.03.2008, for the reason that as it had failed to obtain clearance from High Powered Committee (COD), therefore, the appeals were not maintainable in law. 21.10.2011 On a miscellaneous application filed by the Revenue

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

reassessment order) before the ITAT, Jabalpur. 25.11.2008 The Tribunal vide its consolidated order dismissed the appeal filed by the Revenue against the CIT(Appeals) order, dated 31.03.2008, for the reason that as it had failed to obtain clearance from High Powered Committee (COD), therefore, the appeals were not maintainable in law. 21.10.2011 On a miscellaneous application filed by the Revenue

ASSTT.COMMISSIONER OF INCOME TAX CIRCLE-1(1), BILASPUR(CG) vs. SOUTH EASTERN COALFIELDS LTD, BILASPUR(CG)

Bench: Shri Ravish Sood & Shri Arun Khodpia

reassessment order) before the ITAT, Jabalpur. 25.11.2008 The Tribunal vide its consolidated order dismissed the appeal filed by the Revenue against the CIT(Appeals) order, dated 31.03.2008, for the reason that as it had failed to obtain clearance from High Powered Committee (COD), therefore, the appeals were not maintainable in law. 21.10.2011 On a miscellaneous application filed by the Revenue

ASSTT.COMMISSIONER OF INCOME TAX CIRCLE-1(1), BILASPUR(CG) vs. SOUTH EASTERN COALFIELDS LTD, BILASPUR(CG)

Bench: Shri Ravish Sood & Shri Arun Khodpia

reassessment order) before the ITAT, Jabalpur. 25.11.2008 The Tribunal vide its consolidated order dismissed the appeal filed by the Revenue against the CIT(Appeals) order, dated 31.03.2008, for the reason that as it had failed to obtain clearance from High Powered Committee (COD), therefore, the appeals were not maintainable in law. 21.10.2011 On a miscellaneous application filed by the Revenue

ASSTT.COMMISSIONER OF INCOME TAX CIRCLE-1(1), BILASPUR(CG) vs. SOUTH EASTERN COALFIELDS LTD, BILASPUR(CG)

Bench: Shri Ravish Sood & Shri Arun Khodpia

reassessment order) before the ITAT, Jabalpur. 25.11.2008 The Tribunal vide its consolidated order dismissed the appeal filed by the Revenue against the CIT(Appeals) order, dated 31.03.2008, for the reason that as it had failed to obtain clearance from High Powered Committee (COD), therefore, the appeals were not maintainable in law. 21.10.2011 On a miscellaneous application filed by the Revenue

ASSTT.COMMISSIONER OF INCOME TAX CIRCLE-1(1), BILASPUR(CG) vs. SOUTH EASTERN COALFIELDS LTD, BILASPUR(CG)

Bench: Shri Ravish Sood & Shri Arun Khodpia

reassessment order) before the ITAT, Jabalpur. 25.11.2008 The Tribunal vide its consolidated order dismissed the appeal filed by the Revenue against the CIT(Appeals) order, dated 31.03.2008, for the reason that as it had failed to obtain clearance from High Powered Committee (COD), therefore, the appeals were not maintainable in law. 21.10.2011 On a miscellaneous application filed by the Revenue

ASSTT.COMMISSIONER OF INCOME TAX CIRCLE-1(1), BILASPUR(CG) vs. SOUTH EASTERN COALFIELDS LTD, BILASPUR(CG)

Bench: Shri Ravish Sood & Shri Arun Khodpia

reassessment order) before the ITAT, Jabalpur. 25.11.2008 The Tribunal vide its consolidated order dismissed the appeal filed by the Revenue against the CIT(Appeals) order, dated 31.03.2008, for the reason that as it had failed to obtain clearance from High Powered Committee (COD), therefore, the appeals were not maintainable in law. 21.10.2011 On a miscellaneous application filed by the Revenue

ASSTT.COMMISSIONER OF INCOME TAX CIRCLE-1(1), BILASPUR(CG) vs. SOUTH EASTERN COALFIELDS LTD, BILASPUR(CG)

Bench: Shri Ravish Sood & Shri Arun Khodpia

reassessment order) before the ITAT, Jabalpur. 25.11.2008 The Tribunal vide its consolidated order dismissed the appeal filed by the Revenue against the CIT(Appeals) order, dated 31.03.2008, for the reason that as it had failed to obtain clearance from High Powered Committee (COD), therefore, the appeals were not maintainable in law. 21.10.2011 On a miscellaneous application filed by the Revenue

ASSTT.COMMISSIONER OF INCOME TAX CIRCLE-1(1), BILASPUR(CG) vs. SOUTH EASTERN COALFIELDS LTD, BILASPUR(CG)

Bench: Shri Ravish Sood & Shri Arun Khodpia

reassessment order) before the ITAT, Jabalpur. 25.11.2008 The Tribunal vide its consolidated order dismissed the appeal filed by the Revenue against the CIT(Appeals) order, dated 31.03.2008, for the reason that as it had failed to obtain clearance from High Powered Committee (COD), therefore, the appeals were not maintainable in law. 21.10.2011 On a miscellaneous application filed by the Revenue

S.S. INDUSTRIES, RAIPUR,RAIPUR vs. ACIT, CENTRAL CIRCLE-1, RAIPUR, RAIPUR

Appeals of the assessee are allowed for statistical purposes as above

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Avdhesh Kumar Mishra, Am आयकर अपील सं. / Ita Nos: 816 & 817/Rpr/2025 (िनधा"रण वष" Assessment Years: 2019-20 & 2020-21) S.S. Industries, Plot No.610, 611, Vs Assistant Commissioner Of Income- 620, 621, Urla Industrial Area, Village- Tax, Central Circle 1, Raipur, Central Accholi, Distt.-Raipur, C.G.-492003 Revenue Building, Raipur, C. G. Pan: Aclfs9015L (अपीलाथ"/Appellant) (""थ" / Respondent) : िनधा"रती की ओर से / Assessee By : None. राज" की ओर से / Revenue By : Shri Raghunath, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 17/03/2026 घोषणा की तारीख / Date Of : 20/03/2026 Pronouncement आदेश / O R D E R Per Avdhesh Kumar Mishra, Am:

section 250 of the Income Tax Act, 1961 (‘Act’). S.S. Industries, Raipur vs. ACIT, Central Circle-1, Raipur 3. The appellant assessee has raised following grounds in ITA No.816/RPR/2025: - “1. In the facts and circumstances of the case and in law, the Ld. Commissioner of Income-tax (Appeals), Raipur-3, has erred in deciding the appeal ex-parte without determining

S.S. INDUSTRIES, RAIPUR,RAIPUR vs. ACIT, CENTRAL CIRCLE-1, RAIPUR, RAIPUR

Appeals of the assessee are allowed for statistical purposes as above

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Avdhesh Kumar Mishra, Am आयकर अपील सं. / Ita Nos: 816 & 817/Rpr/2025 (िनधा"रण वष" Assessment Years: 2019-20 & 2020-21) S.S. Industries, Plot No.610, 611, Vs Assistant Commissioner Of Income- 620, 621, Urla Industrial Area, Village- Tax, Central Circle 1, Raipur, Central Accholi, Distt.-Raipur, C.G.-492003 Revenue Building, Raipur, C. G. Pan: Aclfs9015L (अपीलाथ"/Appellant) (""थ" / Respondent) : िनधा"रती की ओर से / Assessee By : None. राज" की ओर से / Revenue By : Shri Raghunath, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 17/03/2026 घोषणा की तारीख / Date Of : 20/03/2026 Pronouncement आदेश / O R D E R Per Avdhesh Kumar Mishra, Am:

section 250 of the Income Tax Act, 1961 (‘Act’). S.S. Industries, Raipur vs. ACIT, Central Circle-1, Raipur 3. The appellant assessee has raised following grounds in ITA No.816/RPR/2025: - “1. In the facts and circumstances of the case and in law, the Ld. Commissioner of Income-tax (Appeals), Raipur-3, has erred in deciding the appeal ex-parte without determining

THE INCOME TAX OFFICER WARD, 2, RAIGARH(CG) vs. SHRI SHRI BISHAMBHAR DAYAL AGRAWAL, JASHPUR (C.G.)

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

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 223/Rpr/2016 "नधा"रण वष" / Assessment Year : 2010-11 The Income Tax Officer-2, Raigarh (C.G.)

reassessed the income of the assessee at Rs.40,44,752/-. 6. Aggrieved the assessee carried the matter in appeal before the CIT(Appeals). The CIT(Appeals), finding favor with the contentions of the assessee, vacated the addition made by the A.O u/s. 69 of the Act, observing as under: “Decision — I have considered the rival submission carefully and find that