SHREEMATI JASWANTI DEVI L/H OF LATE SHRI RANDHIR SINGH DAHIYA,BHILAI vs. INCOME TAX OFFICER, WARD-1(3), BHILAI

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

Bench: Shri Ravish Soodआयकर अपील सं./ Ita No.13/Rpr/2020 "नधा"रण वष" / Assessment Year : 2014-15

reassessment proceedings u/s.147 of the Income Tax Act, 1961 without fulfilling all mandatory conditions is bad in law and without jurisdiction. 2. In the facts and circumstances of the case and in law the ld. Commissioner of Income Tax (Appeals) has erred in confirming addition of Rs.24,79,290/- as unexplained cash deposit without considering facts and evidences in their

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

281 and 204/JBP/2004, dismissed the appeal filed by the revenue (arising from the original assessment) on a technical ground, i.e. for want of CoD approval. However, the Tribunal in its aforesaid order had given liberty to the department to seek revival of its appeal by filing a miscellaneous application after receipt of CoD approval at a later stage

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

281 and 204/JBP/2004, dismissed the appeal filed by the revenue (arising from the original assessment) on a technical ground, i.e. for want of CoD approval. However, the Tribunal in its aforesaid order had given liberty to the department to seek revival of its appeal by filing a miscellaneous application after receipt of CoD approval at a later stage

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

281 and 204/JBP/2004, dismissed the appeal filed by the revenue (arising from the original assessment) on a technical ground, i.e. for want of CoD approval. However, the Tribunal in its aforesaid order had given liberty to the department to seek revival of its appeal by filing a miscellaneous application after receipt of CoD approval at a later stage

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

281 and 204/JBP/2004, dismissed the appeal filed by the revenue (arising from the original assessment) on a technical ground, i.e. for want of CoD approval. However, the Tribunal in its aforesaid order had given liberty to the department to seek revival of its appeal by filing a miscellaneous application after receipt of CoD approval at a later stage

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

281 and 204/JBP/2004, dismissed the appeal filed by the revenue (arising from the original assessment) on a technical ground, i.e. for want of CoD approval. However, the Tribunal in its aforesaid order had given liberty to the department to seek revival of its appeal by filing a miscellaneous application after receipt of CoD approval at a later stage

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

281 and 204/JBP/2004, dismissed the appeal filed by the revenue (arising from the original assessment) on a technical ground, i.e. for want of CoD approval. However, the Tribunal in its aforesaid order had given liberty to the department to seek revival of its appeal by filing a miscellaneous application after receipt of CoD approval at a later stage

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

281 and 204/JBP/2004, dismissed the appeal filed by the revenue (arising from the original assessment) on a technical ground, i.e. for want of CoD approval. However, the Tribunal in its aforesaid order had given liberty to the department to seek revival of its appeal by filing a miscellaneous application after receipt of CoD approval at a later stage

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

281 and 204/JBP/2004, dismissed the appeal filed by the revenue (arising from the original assessment) on a technical ground, i.e. for want of CoD approval. However, the Tribunal in its aforesaid order had given liberty to the department to seek revival of its appeal by filing a miscellaneous application after receipt of CoD approval at a later stage

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

281 and 204/JBP/2004, dismissed the appeal filed by the revenue (arising from the original assessment) on a technical ground, i.e. for want of CoD approval. However, the Tribunal in its aforesaid order had given liberty to the department to seek revival of its appeal by filing a miscellaneous application after receipt of CoD approval at a later stage

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

281 and 204/JBP/2004, dismissed the appeal filed by the revenue (arising from the original assessment) on a technical ground, i.e. for want of CoD approval. However, the Tribunal in its aforesaid order had given liberty to the department to seek revival of its appeal by filing a miscellaneous application after receipt of CoD approval at a later stage

DY. COMMISSIONER OF INCOME TAX, BILASPUR vs. MS MAYURA SARIA PVT. LTD., BILASPUR

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 430/Rpr/2024 ("नधा"रण वष" Assessment Year: 2015-16)

reassessment proceedings were initiated. In view of the above judicial rulings the appellants challenge to the validity of issuing notice u/s 148 of the Act is dismissed. The ground of appeal is dismissed. 6.3.1 The appellant further in its submission assailed the AO in not providing adequate opportunity and also that no hearing through video conference facility was provided

SHREE JAINARAYAN HARIRAM GOEL CHARITABLE TRUST,RAIPUR vs. COMMISSIONER OF I NCOME TAX ( EXEMPTION), BHOPAL

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

Bench: Shri Pradip Kumar Kedia & Shri N. K. Choudhryआयकर अपील सं./I.T.A. No. 25/Rpr/2019) ("नधा"रण वष" / Assessment Year : ) बनाम/ Shree Jainarayan Hariram Commissioner Of Goel Charitable Trust Income Tax Vs. Near Patidar Bhawan, New (Exemption), 2Nd Floor, Metro Walk Timber Market, Fafadih, Raipur (C.G.) Building, E-5, Arera Colony, Bhopal – 462016 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aabhg3026M (अपीलाथ" /Appellant) (""यथ" / Respondent) ..

281 CTR 0241 (SC). It was thus contended that the action ITA No. 25/RPR/2019 [Shree Jainarayan Hariram Goel Charitable Trust vs. CIT(E)] - 4 - of the CIT(E) is a nullity and a complete non-starter having regard to the serious breach of violation of principles of natural justice. 5.4 It was further contended that no independent enquiry was made