LEELADHAR CHANDRAKAR, DURG,DURG vs. INCOME TAX OFFICER, WARD-1 (3), BHILAI, DURG

In the result, appeal of the assessee is allowed

Bench: Shri Partha Sarathi Chaudhury

TDS), Raipur (C.G.), TAX Case No.17/2025, dated 24.02.2025, and (iii) Inder Singh Vs. the State of Madhya Pradesh, Civil Appeal No…………/2025, Special Leave Petition (Civil) No.6145 of 2024, dated 21st March, 2025. A.Y.2011-12 7. The Ld. Counsel for the assessee has assailed legal ground by submitting that the reasons recorded for reassessment

NEELAM CHANDRAKAR, RAJNANDGAON,RAJNANDGAON vs. INCOME TAX OFFICER, WARD-1(1), BHILAI, DURG

In the result, appeal of the assessee is allowed

Bench: Shri Partha Sarathi Chaudhury

TDS), Raipur (C.G.), TAX Case No.17/2025, dated 24.02.2025, and (iii) Inder Singh Vs. the State of Madhya Pradesh, Civil Appeal No…………/2025, Special Leave Petition (Civil) No.6145 of 2024, dated 21st March, 2025. A.Y.2011-12 7. The Ld. Counsel for the assessee has assailed legal ground by submitting that the reasons recorded for reassessment

J.R.P. BUILDERS & DEVELOPERS, RAIPUR,RAIPUR vs. INCOME TAX OFFICER (TDS), RAIPUR, RAIPUR

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

Bench: Shri Partha Sarathi Chaudhury & Shri Avdhesh Kumar Mishraआयकर अपील सं. / Ita No.252/Rpr/2023 "नधा"रण वष" / Assessment Year : 2018-19 J.R.P Builders & Developers Quarter No.4, Road No.1, Sector-01, Professor Colony, Raipur-492 001 Pan: Aanfj6828Q

TDS), Raipur (C.G.) 12. There may even be a situation where the Ld. Counsel for the assessee may assail a legal ground before the Tribunal following the decision of the Hon’ble Supreme Court in the case of National Thermal Power Company Ltd. Ltd. Vs. CIT (1998) 229 ITR 383 (SC) with a contention that irrespective of the order

BLOCK EDUCATION OFFICER, DURG,DURG vs. INCOME TAX OFFICER (TDS), BHILAI, DURG

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.364 To 368/Rpr/2023 "नधा"रण वष" / Assessment Years : 2012-13 To 2016-17 Block Education Officer G.E. Road, Durg-491 001 (C.G.) Pan: Jbpbo1308G

TDS), Bhilai ITA Nos. 364 to 368/RPR/2023 12. There may even be a situation where the Ld. Counsel for the assessee may assail a legal ground before the Tribunal following the decision of the Hon’ble Supreme Court in the case of National Thermal Power Company Ltd. Ltd. Vs. CIT (1998) 229 ITR 383 (SC) with a contention that irrespective

BLOCK EDUCATION OFFICER, DURG,DURG vs. INCOME TAX OFFICER, (TDS), BHILAI, DURG

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.364 To 368/Rpr/2023 "नधा"रण वष" / Assessment Years : 2012-13 To 2016-17 Block Education Officer G.E. Road, Durg-491 001 (C.G.) Pan: Jbpbo1308G

TDS), Bhilai ITA Nos. 364 to 368/RPR/2023 12. There may even be a situation where the Ld. Counsel for the assessee may assail a legal ground before the Tribunal following the decision of the Hon’ble Supreme Court in the case of National Thermal Power Company Ltd. Ltd. Vs. CIT (1998) 229 ITR 383 (SC) with a contention that irrespective

BLOCK EDUCATION OFFICER, DURG,DURG vs. INCOME TAX OFFICER (TDS), BHILAI, DURG

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.364 To 368/Rpr/2023 "नधा"रण वष" / Assessment Years : 2012-13 To 2016-17 Block Education Officer G.E. Road, Durg-491 001 (C.G.) Pan: Jbpbo1308G

TDS), Bhilai ITA Nos. 364 to 368/RPR/2023 12. There may even be a situation where the Ld. Counsel for the assessee may assail a legal ground before the Tribunal following the decision of the Hon’ble Supreme Court in the case of National Thermal Power Company Ltd. Ltd. Vs. CIT (1998) 229 ITR 383 (SC) with a contention that irrespective

BLOCK EDUCATION OFFICER, DURG,DURG vs. INCOME TAX OFFICER (TDS), BHILAI, DURG

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.364 To 368/Rpr/2023 "नधा"रण वष" / Assessment Years : 2012-13 To 2016-17 Block Education Officer G.E. Road, Durg-491 001 (C.G.) Pan: Jbpbo1308G

TDS), Bhilai ITA Nos. 364 to 368/RPR/2023 12. There may even be a situation where the Ld. Counsel for the assessee may assail a legal ground before the Tribunal following the decision of the Hon’ble Supreme Court in the case of National Thermal Power Company Ltd. Ltd. Vs. CIT (1998) 229 ITR 383 (SC) with a contention that irrespective

BLOCK EDUCATION OFFICER, DURG,DURG vs. INCOME TAX OFFICER (TDS), BHILAI, DURG

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.364 To 368/Rpr/2023 "नधा"रण वष" / Assessment Years : 2012-13 To 2016-17 Block Education Officer G.E. Road, Durg-491 001 (C.G.) Pan: Jbpbo1308G

TDS), Bhilai ITA Nos. 364 to 368/RPR/2023 12. There may even be a situation where the Ld. Counsel for the assessee may assail a legal ground before the Tribunal following the decision of the Hon’ble Supreme Court in the case of National Thermal Power Company Ltd. Ltd. Vs. CIT (1998) 229 ITR 383 (SC) with a contention that irrespective

COLLECTOR MINING, KONDAGAON,KONDAGAON vs. DCIT(TDS), RAIPUR, RAIPUR

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

Bench: Shri Partha Sarathi Chaudhury & Shri Avdhesh Kumar Mishraआयकर अपील सं. / Ita Nos.771, 772, 773, 774, 775, 776 & 777/Rpr/2025 "नधा"रण वष" / Assessment Years: 2013-14 To 2019-20 Collector Mining, Kondagaon, Mining Office, Collectorate Campus, Kondagaon, Dist. Kondagaon (C.G)-494 226 Pan: Jbpc02652G

TDS), Raipur ITA Nos. 771 to 777/RPR/2025 reason that as per framework of the Act, Ld.CIT(Appeals) is the first appellate authority where an appeal by assessee it would be substantially decided through a speaking order by the Ld.CIT(Appeals). When this part is over and either party is aggrieved second appeal lies before the ITAT. Now if for every

COLLECTOR MINING, KONDAGAON,KONDAGAON vs. DCIT(TDS), RAIPUR, RAIPUR

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

Bench: Shri Partha Sarathi Chaudhury & Shri Avdhesh Kumar Mishraआयकर अपील सं. / Ita Nos.771, 772, 773, 774, 775, 776 & 777/Rpr/2025 "नधा"रण वष" / Assessment Years: 2013-14 To 2019-20 Collector Mining, Kondagaon, Mining Office, Collectorate Campus, Kondagaon, Dist. Kondagaon (C.G)-494 226 Pan: Jbpc02652G

TDS), Raipur ITA Nos. 771 to 777/RPR/2025 reason that as per framework of the Act, Ld.CIT(Appeals) is the first appellate authority where an appeal by assessee it would be substantially decided through a speaking order by the Ld.CIT(Appeals). When this part is over and either party is aggrieved second appeal lies before the ITAT. Now if for every

COLLECTOR MINING, KONDAGAON,KONDAGAON vs. DCIT(TDS), RAIPUR, RAIPUR

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

Bench: Shri Partha Sarathi Chaudhury & Shri Avdhesh Kumar Mishraआयकर अपील सं. / Ita Nos.771, 772, 773, 774, 775, 776 & 777/Rpr/2025 "नधा"रण वष" / Assessment Years: 2013-14 To 2019-20 Collector Mining, Kondagaon, Mining Office, Collectorate Campus, Kondagaon, Dist. Kondagaon (C.G)-494 226 Pan: Jbpc02652G

TDS), Raipur ITA Nos. 771 to 777/RPR/2025 reason that as per framework of the Act, Ld.CIT(Appeals) is the first appellate authority where an appeal by assessee it would be substantially decided through a speaking order by the Ld.CIT(Appeals). When this part is over and either party is aggrieved second appeal lies before the ITAT. Now if for every

COLLECTOR MINING, KONDAGAON,KONDAGAON vs. DCIT(TDS), RAIPUR, RAIPUR

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

Bench: Shri Partha Sarathi Chaudhury & Shri Avdhesh Kumar Mishraआयकर अपील सं. / Ita Nos.771, 772, 773, 774, 775, 776 & 777/Rpr/2025 "नधा"रण वष" / Assessment Years: 2013-14 To 2019-20 Collector Mining, Kondagaon, Mining Office, Collectorate Campus, Kondagaon, Dist. Kondagaon (C.G)-494 226 Pan: Jbpc02652G

TDS), Raipur ITA Nos. 771 to 777/RPR/2025 reason that as per framework of the Act, Ld.CIT(Appeals) is the first appellate authority where an appeal by assessee it would be substantially decided through a speaking order by the Ld.CIT(Appeals). When this part is over and either party is aggrieved second appeal lies before the ITAT. Now if for every

COLLECTOR MINING, KONDAGAON,KONDAGAON vs. DCIT(TDS), RAIPUR, RAIPUR

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

Bench: Shri Partha Sarathi Chaudhury & Shri Avdhesh Kumar Mishraआयकर अपील सं. / Ita Nos.771, 772, 773, 774, 775, 776 & 777/Rpr/2025 "नधा"रण वष" / Assessment Years: 2013-14 To 2019-20 Collector Mining, Kondagaon, Mining Office, Collectorate Campus, Kondagaon, Dist. Kondagaon (C.G)-494 226 Pan: Jbpc02652G

TDS), Raipur ITA Nos. 771 to 777/RPR/2025 reason that as per framework of the Act, Ld.CIT(Appeals) is the first appellate authority where an appeal by assessee it would be substantially decided through a speaking order by the Ld.CIT(Appeals). When this part is over and either party is aggrieved second appeal lies before the ITAT. Now if for every

COLLECTOR MINING, KONDAGAON,KONDAGAON vs. DCIT(TDS), RAIPUR, RAIPUR

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

Bench: Shri Partha Sarathi Chaudhury & Shri Avdhesh Kumar Mishraआयकर अपील सं. / Ita Nos.771, 772, 773, 774, 775, 776 & 777/Rpr/2025 "नधा"रण वष" / Assessment Years: 2013-14 To 2019-20 Collector Mining, Kondagaon, Mining Office, Collectorate Campus, Kondagaon, Dist. Kondagaon (C.G)-494 226 Pan: Jbpc02652G

TDS), Raipur ITA Nos. 771 to 777/RPR/2025 reason that as per framework of the Act, Ld.CIT(Appeals) is the first appellate authority where an appeal by assessee it would be substantially decided through a speaking order by the Ld.CIT(Appeals). When this part is over and either party is aggrieved second appeal lies before the ITAT. Now if for every

COLLECTOR MINING, KONDAGAON,KONDAGAON vs. DCIT(TDS), RAIPUR, RAIPUR

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

Bench: Shri Partha Sarathi Chaudhury & Shri Avdhesh Kumar Mishraआयकर अपील सं. / Ita Nos.771, 772, 773, 774, 775, 776 & 777/Rpr/2025 "नधा"रण वष" / Assessment Years: 2013-14 To 2019-20 Collector Mining, Kondagaon, Mining Office, Collectorate Campus, Kondagaon, Dist. Kondagaon (C.G)-494 226 Pan: Jbpc02652G

TDS), Raipur ITA Nos. 771 to 777/RPR/2025 reason that as per framework of the Act, Ld.CIT(Appeals) is the first appellate authority where an appeal by assessee it would be substantially decided through a speaking order by the Ld.CIT(Appeals). When this part is over and either party is aggrieved second appeal lies before the ITAT. Now if for every

GURUSUKH VINTRADE SERVICES PVT. LTD., RAIPUR,RAIPUR vs. DCIT, CIRCLE-1(1), RAIPUR, RAIPUR

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

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.572/Rpr/2025 "नधा"रण वष" /Assessment Year : 2020-21 Gurusukh Vintrade Services Private Limited 6Th Floor, Shop No.15-16, Currency Tower, G.E Road, Raipur (C.G.)-492 001 Pan: Aadcg9611M

TDS u/s.194C of the Act which was Rs.69,47,765/- and that u/s.194I(b) of the Act was Rs.8,94,696/-. Considering the sales shown in GSTR and credits reflected in 26AS, the A.O computed the total receipts at Rs.1,89,10,648/-. 3. It is also noted by the A.O that the assessee had not filed original return

MOHAMMED USMAN, BHILAI,DURG vs. INCOME TAX OFFICER-2(1), BHILAI, DURG

In the result, appeal of the assessee is allowed

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.180/Rpr/2026 "नधा"रण वष" /Assessment Year : 2011-12 Mohammed Usman C/25, Nandini Road, Power House, Bhilai-490 011, Dist. Durg Pan: Aafpu9292H

TDS), Raipur (C.G.), TAX Case No.17/2025, dated 24.02.2025 and (iv) Inder Singh Vs. the State of Madhya Pradesh, Civil Appeal No…………/2025, Special Leave Petition (Civil) No.6145 of 2024, dated 21st March, 2025, the said delay of 58 days involved in the present appeal is condoned. 5. In this case, the assessee has filed both legal grounds as well

BHARAT BENEFICATION & POWER PVT. LTD., RAIGARH,RAIGARH vs. PR.COMMISSIONER OF INCOME TAX (CENTRAL), BHOPAL, BHOPAL

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 336/Rpr/2025 (िनधा"रण वष" Assessment Year: 2018-19)

reassessment proceedings bills / vouchers of all expenses were produced before the Ld. AO which were examined and verified by the Ld. AO and did not find any reason to disallow the same, therefore, this issue cannot be brought within the scope of revisionary proceedings u/s 263. 8.4 The fourth issue raised by the Ld. PCIT was that the assessee