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.)

reassessed has the effect of reducing the loss or converting such loss into income. …………………………… (9) The cases of misreporting of income referred to in sub-section (8) shall be the following, namely:— (a) misrepresentation or suppression of facts; (b) failure to record investments in the books of account; (c) claim of expenditure not substantiated by any evidence; (d) recording

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

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

In the result, appeal of the assessee company is allowed for statistical purposes in terms of our aforesaid observations

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 43/Rpr/2023 "नधा"रण वष" / Assessment Year : 2018-19 M/S. South Eastern Coalfields Limited Seepat Road, Sarkanda, Bilaspur (C.G.)-495006 Pan: Aadcs2066E .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax, Circle-1(1), Bilaspur (C.G.) ……""यथ" / Respondent

8 M/s. South Eastern Coalfields LimitedVs. ACIT, Circle-1(1), Bilaspur The legal mandate available to The Commissioner of Income Tax (Appeal) is clearly mentioned under Section 246(1) of IT Act. Section 246(1)(1) mention the types of penalties which are called for adjudication by Commissioner of Income Tax (Appeal). The order imposing the penalties under- (i) Section

SOUTH EASTERN COALFIEDS LIMITED,BILASPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, BILASPUR

In the result, appeal of the assessee company is allowed for statistical purposes in terms of our aforesaid observations

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 314/Rpr/2023 "नधा"रण वष" / Assessment Year : 2017-18 M/S. South Eastern Coalfields Limited Seepat Road, Sarkanda, Bilaspur (C.G.)-495006 Pan: Aadcs2066E .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax, Circle-1(1), Bilaspur (C.G.) ……""यथ" / Respondent

8. Per contra, the Ld. Departmental Representative (for short ‘DR’) relied on the orders of the lower authorities. 9. We have given a thoughtful consideration and find substance in the claim of the Ld. AR that the CIT(Appeals) had on the basis of his perverse observations dismissed the appeal of the assessee company and held the same as infructuous

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.)

Section 44AD of the Income Tax Act 1961 is not at all applicable to the Appellant. (5) That on the facts and circumstances of the case, the business income determined on presumptive basis @ 8% of gross receipts is quite illegal and bad, both in law and facts. The provision of presumptive income is not at all applicable to the Appellant

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

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