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

reassessment under section 153A except an order passed in pursuance of directions of the Dispute Resolution Panel or an order referred to in sub-section (12) of section 144BA; (bb) an order 5[made] under sub-section (3) of section 92CD; (c) an order made under section 154 or section 155 having the effect of enhancing the assessment or reducing

SHREE KRISHNA BUILDERS,RAIPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX, RAIPUR-1, RAIPUR

In the result appeal of the assessee M/s Shree Krishna Colonisers in ITA

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am (Ita No. 95/Rpr/2022) (Assessment Year: 2017-18) Shree Krishna Colonisers V Principal Commissioner Of Income Tax- 0, Nemichand Gali, Ganj Para Ward S Pcit, Raipur-I No.5, Ram Sagar Para, Raipur, 492001, Chhattisgarh Pan: Abffs7335G (Ita No. 96/Rpr/2022) (Assessment Year: 2017-18) Shree Krishna Builders Principal Commissioner Of Income Tax- 5/425, Nemichand Gali, Ramsagar Para Pcit, Raipur-I Ward, Raipur, Chhattisgarh Pan: Aacft1716A (अपीलाथ"/Appellant) . (""यथ" / Respondent) . िनधा"रती क" ओर से /Assessee By : Shri R. B. Doshi, Ca राज"व क" ओर से /Revenue By : Smt. Ila M. Parmar, Cit-Dr सुनवाई क" तार"ख/ Date Of Hearing : 09.10.2023 घोषणा क" तार"ख/Date Of : 14.12.2023 Pronouncement आदेश / O R D E R Per Arun Khodpia, Am:

4) or sub-section (5), as the case may be, to the Assessing Officer and the assessee, within a period of six months from the end of the month in which a reference is made under sub-section (1). (7) The Assessing Officer may, on receipt of the report from the Valuation Officer, and after giving the assessee an opportunity

SHREE KRISHNA COLONISERS,RAIPUR vs. PRINCIPLE COMMISSIONER OF INCOME TAX, RAIPUR-1, RAIPUR

In the result appeal of the assessee M/s Shree Krishna Colonisers in ITA

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am (Ita No. 95/Rpr/2022) (Assessment Year: 2017-18) Shree Krishna Colonisers V Principal Commissioner Of Income Tax- 0, Nemichand Gali, Ganj Para Ward S Pcit, Raipur-I No.5, Ram Sagar Para, Raipur, 492001, Chhattisgarh Pan: Abffs7335G (Ita No. 96/Rpr/2022) (Assessment Year: 2017-18) Shree Krishna Builders Principal Commissioner Of Income Tax- 5/425, Nemichand Gali, Ramsagar Para Pcit, Raipur-I Ward, Raipur, Chhattisgarh Pan: Aacft1716A (अपीलाथ"/Appellant) . (""यथ" / Respondent) . िनधा"रती क" ओर से /Assessee By : Shri R. B. Doshi, Ca राज"व क" ओर से /Revenue By : Smt. Ila M. Parmar, Cit-Dr सुनवाई क" तार"ख/ Date Of Hearing : 09.10.2023 घोषणा क" तार"ख/Date Of : 14.12.2023 Pronouncement आदेश / O R D E R Per Arun Khodpia, Am:

4) or sub-section (5), as the case may be, to the Assessing Officer and the assessee, within a period of six months from the end of the month in which a reference is made under sub-section (1). (7) The Assessing Officer may, on receipt of the report from the Valuation Officer, and after giving the assessee an opportunity

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE -I, RAIPUR vs. LORD BUDDHA EDUCATIONAL SOCIETY, RAIPUR

In the result, the appeals of the revenue ITA Nos

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अऩीऱ सं./Ita Nos.188 To 193/Rpr/2019 (ननधाारण वषा / Assessment Year :2012-2013 To 2017-2018) Acit, Central Circle-1, Raipur(Cg) Vs M/S Lord Buddha Educational Society, M/S Raipur Institute Of Medical Sciences (Rims), Gram Godhi, Bhansoj Road, Office Nh-6, Raipur (Cg) Pan No. :Aaaal 3913 E (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

4) or sub-section (5), as the case may be, to the Assessing Officer and the assessee} within a period 30 ITA Nos.188-193/RPR/2019 IT(SS)A No.16&17/RPR/19 & CO Nos.5-8/RPR/2022 of six months from the end of the month in which a reference is made under sub-section (1). (7) The Assessing Officer may, on receipt oj the report from

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE -I, RAIPUR vs. LORD BUDDHA EDUCATIONAL SOCIETY, RAIPUR

In the result, the appeals of the revenue ITA Nos

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अऩीऱ सं./Ita Nos.188 To 193/Rpr/2019 (ननधाारण वषा / Assessment Year :2012-2013 To 2017-2018) Acit, Central Circle-1, Raipur(Cg) Vs M/S Lord Buddha Educational Society, M/S Raipur Institute Of Medical Sciences (Rims), Gram Godhi, Bhansoj Road, Office Nh-6, Raipur (Cg) Pan No. :Aaaal 3913 E (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

4) or sub-section (5), as the case may be, to the Assessing Officer and the assessee} within a period 30 ITA Nos.188-193/RPR/2019 IT(SS)A No.16&17/RPR/19 & CO Nos.5-8/RPR/2022 of six months from the end of the month in which a reference is made under sub-section (1). (7) The Assessing Officer may, on receipt oj the report from

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE -I, RAIPUR vs. LORD BUDDHA EDUCATIONAL SOCIETY, RAIPUR

In the result, the appeals of the revenue ITA Nos

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अऩीऱ सं./Ita Nos.188 To 193/Rpr/2019 (ननधाारण वषा / Assessment Year :2012-2013 To 2017-2018) Acit, Central Circle-1, Raipur(Cg) Vs M/S Lord Buddha Educational Society, M/S Raipur Institute Of Medical Sciences (Rims), Gram Godhi, Bhansoj Road, Office Nh-6, Raipur (Cg) Pan No. :Aaaal 3913 E (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

4) or sub-section (5), as the case may be, to the Assessing Officer and the assessee} within a period 30 ITA Nos.188-193/RPR/2019 IT(SS)A No.16&17/RPR/19 & CO Nos.5-8/RPR/2022 of six months from the end of the month in which a reference is made under sub-section (1). (7) The Assessing Officer may, on receipt oj the report from

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE -I, RAIPUR vs. LORD BUDDHA EDUCATIONAL SOCIETY, RAIPUR

In the result, the appeals of the revenue ITA Nos

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अऩीऱ सं./Ita Nos.188 To 193/Rpr/2019 (ननधाारण वषा / Assessment Year :2012-2013 To 2017-2018) Acit, Central Circle-1, Raipur(Cg) Vs M/S Lord Buddha Educational Society, M/S Raipur Institute Of Medical Sciences (Rims), Gram Godhi, Bhansoj Road, Office Nh-6, Raipur (Cg) Pan No. :Aaaal 3913 E (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

4) or sub-section (5), as the case may be, to the Assessing Officer and the assessee} within a period 30 ITA Nos.188-193/RPR/2019 IT(SS)A No.16&17/RPR/19 & CO Nos.5-8/RPR/2022 of six months from the end of the month in which a reference is made under sub-section (1). (7) The Assessing Officer may, on receipt oj the report from

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE -I, RAIPUR vs. LORD BUDDHA EDUCATIONAL SOCIETY, RAIPUR

In the result, the appeals of the revenue ITA Nos

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अऩीऱ सं./Ita Nos.188 To 193/Rpr/2019 (ननधाारण वषा / Assessment Year :2012-2013 To 2017-2018) Acit, Central Circle-1, Raipur(Cg) Vs M/S Lord Buddha Educational Society, M/S Raipur Institute Of Medical Sciences (Rims), Gram Godhi, Bhansoj Road, Office Nh-6, Raipur (Cg) Pan No. :Aaaal 3913 E (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

4) or sub-section (5), as the case may be, to the Assessing Officer and the assessee} within a period 30 ITA Nos.188-193/RPR/2019 IT(SS)A No.16&17/RPR/19 & CO Nos.5-8/RPR/2022 of six months from the end of the month in which a reference is made under sub-section (1). (7) The Assessing Officer may, on receipt oj the report from

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE -I, RAIPUR vs. LORD BUDDHA EDUCATIONAL SOCIETY, RAIPUR

In the result, the appeals of the revenue ITA Nos

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अऩीऱ सं./Ita Nos.188 To 193/Rpr/2019 (ननधाारण वषा / Assessment Year :2012-2013 To 2017-2018) Acit, Central Circle-1, Raipur(Cg) Vs M/S Lord Buddha Educational Society, M/S Raipur Institute Of Medical Sciences (Rims), Gram Godhi, Bhansoj Road, Office Nh-6, Raipur (Cg) Pan No. :Aaaal 3913 E (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

4) or sub-section (5), as the case may be, to the Assessing Officer and the assessee} within a period 30 ITA Nos.188-193/RPR/2019 IT(SS)A No.16&17/RPR/19 & CO Nos.5-8/RPR/2022 of six months from the end of the month in which a reference is made under sub-section (1). (7) The Assessing Officer may, on receipt oj the report from

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

reassessment under section 153A except an order passed in pursuance of directions of the Dispute Resolution Panel or an order referred to in sub-section (12) of section 144BA; (bb) an order 5[made] under sub-section (3) of section 92CD; (c) an order made under section 154 or section 155 having the effect of enhancing the assessment or reducing

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

5. Expenses on plantation & Rs. 6,28,91,000/- Rs. 6,28,91,000/- others 6. Other welfare expenses- Rs. 1,57,70,000/- Rs. 1,57,70,000/- LPG 7. Social Overheads-Power & Rs. 33,09,02,500/- Rs.33,09,02,500/- Fuel 8. Other contractual works Rs. 74,10,500/- Rs. 74,10,500/- 9. Contractual expenses- Rs.50

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

5. Expenses on plantation & Rs. 6,28,91,000/- Rs. 6,28,91,000/- others 6. Other welfare expenses- Rs. 1,57,70,000/- Rs. 1,57,70,000/- LPG 7. Social Overheads-Power & Rs. 33,09,02,500/- Rs.33,09,02,500/- Fuel 8. Other contractual works Rs. 74,10,500/- Rs. 74,10,500/- 9. Contractual expenses- Rs.50

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

5. Expenses on plantation & Rs. 6,28,91,000/- Rs. 6,28,91,000/- others 6. Other welfare expenses- Rs. 1,57,70,000/- Rs. 1,57,70,000/- LPG 7. Social Overheads-Power & Rs. 33,09,02,500/- Rs.33,09,02,500/- Fuel 8. Other contractual works Rs. 74,10,500/- Rs. 74,10,500/- 9. Contractual expenses- Rs.50

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

5. Expenses on plantation & Rs. 6,28,91,000/- Rs. 6,28,91,000/- others 6. Other welfare expenses- Rs. 1,57,70,000/- Rs. 1,57,70,000/- LPG 7. Social Overheads-Power & Rs. 33,09,02,500/- Rs.33,09,02,500/- Fuel 8. Other contractual works Rs. 74,10,500/- Rs. 74,10,500/- 9. Contractual expenses- Rs.50

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

5. Expenses on plantation & Rs. 6,28,91,000/- Rs. 6,28,91,000/- others 6. Other welfare expenses- Rs. 1,57,70,000/- Rs. 1,57,70,000/- LPG 7. Social Overheads-Power & Rs. 33,09,02,500/- Rs.33,09,02,500/- Fuel 8. Other contractual works Rs. 74,10,500/- Rs. 74,10,500/- 9. Contractual expenses- Rs.50

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

5. Expenses on plantation & Rs. 6,28,91,000/- Rs. 6,28,91,000/- others 6. Other welfare expenses- Rs. 1,57,70,000/- Rs. 1,57,70,000/- LPG 7. Social Overheads-Power & Rs. 33,09,02,500/- Rs.33,09,02,500/- Fuel 8. Other contractual works Rs. 74,10,500/- Rs. 74,10,500/- 9. Contractual expenses- Rs.50

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

5. Expenses on plantation & Rs. 6,28,91,000/- Rs. 6,28,91,000/- others 6. Other welfare expenses- Rs. 1,57,70,000/- Rs. 1,57,70,000/- LPG 7. Social Overheads-Power & Rs. 33,09,02,500/- Rs.33,09,02,500/- Fuel 8. Other contractual works Rs. 74,10,500/- Rs. 74,10,500/- 9. Contractual expenses- Rs.50

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

5. Expenses on plantation & Rs. 6,28,91,000/- Rs. 6,28,91,000/- others 6. Other welfare expenses- Rs. 1,57,70,000/- Rs. 1,57,70,000/- LPG 7. Social Overheads-Power & Rs. 33,09,02,500/- Rs.33,09,02,500/- Fuel 8. Other contractual works Rs. 74,10,500/- Rs. 74,10,500/- 9. Contractual expenses- Rs.50

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

5. Expenses on plantation & Rs. 6,28,91,000/- Rs. 6,28,91,000/- others 6. Other welfare expenses- Rs. 1,57,70,000/- Rs. 1,57,70,000/- LPG 7. Social Overheads-Power & Rs. 33,09,02,500/- Rs.33,09,02,500/- Fuel 8. Other contractual works Rs. 74,10,500/- Rs. 74,10,500/- 9. Contractual expenses- Rs.50