M/S R D CONSTRUCTION, BHILAI,BHILAI vs. ITO, WARD-1(5), BHILAI, BHILAI

In the result, appeal of the assessee is allowed

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.640/Rpr/2025 "नधा"रण वष" /Assessment Year : 2017-18 M/S. R D Construction Shikshit Nagar, Near Bus Stand, Bhilai Marshalling Yard, Charoda, Bhilai-490 025 (C.G.) Pan: Aajfr3698E

reassessed or recomputed in a preceding order. (11) No addition or disallowance of an amount shall form the basis for imposition of penalty, if such addition or disallowance has formed the basis of imposition of penalty in the case of the person for the same or any other assessment year. (12) The penalty referred to in sub-section (1) shall

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.)

270A. (1) The Assessing Officer or the Commissioner (Appeals) or the Principal Commissioner or Commissioner may, during the course of any proceedings under this Act, direct that any person who has under-reported his income shall be liable to pay a penalty in addition to tax, if any, on the under-reported income. (2) A person shall be considered

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.)

270A. (1) The Assessing Officer or the Commissioner (Appeals) or the Principal Commissioner or Commissioner may, during the course of any proceedings under this Act, direct that any person who has under-reported his income shall be liable to pay a penalty in addition to tax, if any, on the under-reported income. (2) A person shall be considered

OMAX MINERALS PVT LTD., KOLKATA,KOLKATA vs. DCIT, CENTRAL CIRCLE-2, RAIPUR, RAIPUR

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

Bench: Shri Partha Sarathi Chaudhury & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos. 415, 416, 417 & 418/Rpr/2025 "नधा"रण वष" / Assessment Years : 2014-15, 2016-17, 2018-19 & 2019-20 Omax Minerals Private Limited C/O. Subhash Agrawal & Associates, Advocates, Siddha Gibson, 1 Gibson Lane, Suite-213, 2Nd Floor, Kolkata-700 069 Pan: Aabco5774H ........अपीलाथ" / Appellant बनाम / V/S.

270A of the Act. 6. That for illustration of facts, parties herein conceded that ITA No.415/RPR/2025 for A.Y. 2014-15 may be referred to. It was contended by the Ld. Counsel for the assessee that the Ld.CIT(Appeals) vide an ex- parte order had dismissed the appeal due to non-compliance by the assessee. For the sake of clarity, Para

OMAX MINERALS PVT LTD., KOLKATA,KOLKATA vs. DCIT, CENTRAL CIRCLE-2, RAIPUR, RAIPUR

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

Bench: Shri Partha Sarathi Chaudhury & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos. 415, 416, 417 & 418/Rpr/2025 "नधा"रण वष" / Assessment Years : 2014-15, 2016-17, 2018-19 & 2019-20 Omax Minerals Private Limited C/O. Subhash Agrawal & Associates, Advocates, Siddha Gibson, 1 Gibson Lane, Suite-213, 2Nd Floor, Kolkata-700 069 Pan: Aabco5774H ........अपीलाथ" / Appellant बनाम / V/S.

270A of the Act. 6. That for illustration of facts, parties herein conceded that ITA No.415/RPR/2025 for A.Y. 2014-15 may be referred to. It was contended by the Ld. Counsel for the assessee that the Ld.CIT(Appeals) vide an ex- parte order had dismissed the appeal due to non-compliance by the assessee. For the sake of clarity, Para

OMAX MINERALS PVT LTD., KOLKATA,KOLKATA vs. DCIT, CENTRAL CIRCLE-2, RAIPUR, RAIPUR

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

Bench: Shri Partha Sarathi Chaudhury & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos. 415, 416, 417 & 418/Rpr/2025 "नधा"रण वष" / Assessment Years : 2014-15, 2016-17, 2018-19 & 2019-20 Omax Minerals Private Limited C/O. Subhash Agrawal & Associates, Advocates, Siddha Gibson, 1 Gibson Lane, Suite-213, 2Nd Floor, Kolkata-700 069 Pan: Aabco5774H ........अपीलाथ" / Appellant बनाम / V/S.

270A of the Act. 6. That for illustration of facts, parties herein conceded that ITA No.415/RPR/2025 for A.Y. 2014-15 may be referred to. It was contended by the Ld. Counsel for the assessee that the Ld.CIT(Appeals) vide an ex- parte order had dismissed the appeal due to non-compliance by the assessee. For the sake of clarity, Para

OMAX MINERALS PVT LTD., KOLKATA,KOLKATA vs. DCIT, CENTRAL CIRCLE-2, RAIPUR, RAIPUR

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

Bench: Shri Partha Sarathi Chaudhury & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos. 415, 416, 417 & 418/Rpr/2025 "नधा"रण वष" / Assessment Years : 2014-15, 2016-17, 2018-19 & 2019-20 Omax Minerals Private Limited C/O. Subhash Agrawal & Associates, Advocates, Siddha Gibson, 1 Gibson Lane, Suite-213, 2Nd Floor, Kolkata-700 069 Pan: Aabco5774H ........अपीलाथ" / Appellant बनाम / V/S.

270A of the Act. 6. That for illustration of facts, parties herein conceded that ITA No.415/RPR/2025 for A.Y. 2014-15 may be referred to. It was contended by the Ld. Counsel for the assessee that the Ld.CIT(Appeals) vide an ex- parte order had dismissed the appeal due to non-compliance by the assessee. For the sake of clarity, Para

SUDHA GUPTA,BILASPUR vs. THE INCOME TAX OFFICER, BILASPUR

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 435/Rpr/2025 (िनधा"रण वष" Assessment Year: 2018-19)

270A on rental Income of Rs. 1459564/- which was already declared in ITR filed. 8. Ld. CIT(A) erred in confirming AO’s invocation of Penalty under Sec 271F for not furnishing of ITR which is factually untrue since assessee had filed ITR u/s 139(1). 9. The appellant reserve the right to amend, modify

SHRI VARDHAMAN STHANAKWASI SHRAMAN, DURG,DURG vs. ITO-1(1),BHILAI, BHILAI

In the result, appeal of the assessee is allowed for statistical purposes

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.662/Rpr/2025 "नधा"रण वष" /Assessment Year : 2017-18 Shri Vardhman Sthanakwasi Shraman Sanghiya Sharavk Sangh Trust Pravin Kumar Jain, Bandha Talab Ganjpara, Durg-491 001 (C.G.) Pan: Aalts4890F .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer-1(1), Bhilai (C.G.)

270A is quite illegal and bad, both in Law and Facts. (16) Any other grounds of appeal may be raised at the time of hearing of the appeal with the permission of Hon’ble Bench.” 4 Shri Vardhman Sthanakwasi Shraman Sanghiya Sharavk Sangh Trust Vs. ITO-1(1), Bhilai 2. At the time of hearing, the Ld. Counsel