THE DY. CIT- 1,, DURG(CG) vs. M/S. RAVI SHREE NARAYAN TRANSPORT,, BHILAI(CG)

In the result, both the appeals of the revenue are dismissed

Bench: S/Shri N.S Saini & Pavan Kumar Gadale

reassessment proceedings u/s.147 of the Act after receipt of verification report from ACIT (TDS), Raipur stating that the assessee has made

INCOME TAX OFFICER, RISALI, BHILAI vs. AMIT GAUTAM, RAJNANDGAON

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 566/Rpr/2025 (िनधा"रण वष" Assessment Year: 2018-19)

TDS, cash withdrawals etc. Accordingly the case of assessee has been picked up for reassessment u/s 148 of the Act. Assessee

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

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

SHRI SHRI MITHILESH KUMAR,RAIPUR (CG) vs. THE DY. COMMISSIONER OF INCOME TAX 1(1), RAIPUR (CG)

In the result, appeal of the assessee is allowed

Bench: Shri Pradip Kumar Kedia & Shri Pawan Singh

TDS certificates, purchases were of Rs. 6.9 Crores. On service of notice under section 148, the assessee demanded reasons recorded. The reasons recorded were provided to the assessee. The AO after service of notice under section 142(1) proceeded for assessment. The assessment was completed on 30.03.2014 under section 147read with section 143(3). In the 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