SMT. TILOTTAMA JHABAK, RAIPUR,RAIPUR vs. PCIT-1, RAIPUR, RAIPUR

In the result, all the appeals filed by the captioned assessees are allowed in terms of our aforesaid observations

Bench: Shri Ravish Sood & Shri Arun Khodpia

147 r.w.s. 144B of the Act on 30.05.2023 with direction to revise the reassessment order by disallowing the claim of deduction put forth u/s.54B of the Act and to consequently initiate penalty proceedings u/s.271(1)(c) of the Act on the specified issue by erroneously concluding that the essential conditions specified under the provisions of section 54B are not satisfied

SANKET JHABAK, RAIPUR,RAIPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX-1, RAIPUR, RAIPUR

In the result, all the appeals filed by the captioned assessees are allowed in terms of our aforesaid observations

Bench: Shri Ravish Sood & Shri Arun Khodpia

147 r.w.s. 144B of the Act on 30.05.2023 with direction to revise the reassessment order by disallowing the claim of deduction put forth u/s.54B of the Act and to consequently initiate penalty proceedings u/s.271(1)(c) of the Act on the specified issue by erroneously concluding that the essential conditions specified under the provisions of section 54B are not satisfied

SAMPAT LAL JHABAK, RAIPUR,RAIPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX-1, RAIPUR, RAIPUR

In the result, all the appeals filed by the captioned assessees are allowed in terms of our aforesaid observations

Bench: Shri Ravish Sood & Shri Arun Khodpia

147 r.w.s. 144B of the Act on 30.05.2023 with direction to revise the reassessment order by disallowing the claim of deduction put forth u/s.54B of the Act and to consequently initiate penalty proceedings u/s.271(1)(c) of the Act on the specified issue by erroneously concluding that the essential conditions specified under the provisions of section 54B are not satisfied

SMT. SUSHILA DEVI JHABAK, RAIPUR,RAIPUR vs. PCIT-1, RAIPUR, RAIPUR

In the result, all the appeals filed by the captioned assessees are allowed in terms of our aforesaid observations

Bench: Shri Ravish Sood & Shri Arun Khodpia

147 r.w.s. 144B of the Act on 30.05.2023 with direction to revise the reassessment order by disallowing the claim of deduction put forth u/s.54B of the Act and to consequently initiate penalty proceedings u/s.271(1)(c) of the Act on the specified issue by erroneously concluding that the essential conditions specified under the provisions of section 54B are not satisfied

SANJOG JHABAK L/H OF LATE GAUTAM CHAND JHABAK, RAIPUR,RAIPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX, RAIPUR-1, RAIPUR

In the result, all the appeals filed by the captioned assessees are allowed in terms of our aforesaid observations

Bench: Shri Ravish Sood & Shri Arun Khodpia

147 r.w.s. 144B of the Act on 30.05.2023 with direction to revise the reassessment order by disallowing the claim of deduction put forth u/s.54B of the Act and to consequently initiate penalty proceedings u/s.271(1)(c) of the Act on the specified issue by erroneously concluding that the essential conditions specified under the provisions of section 54B are not satisfied

SMT. PUSHPA JHABAK, RAIPUR,RAIPUR vs. PCIT-1, RAIPUR, RAIPUR

In the result, all the appeals filed by the captioned assessees are allowed in terms of our aforesaid observations

Bench: Shri Ravish Sood & Shri Arun Khodpia

147 r.w.s. 144B of the Act on 30.05.2023 with direction to revise the reassessment order by disallowing the claim of deduction put forth u/s.54B of the Act and to consequently initiate penalty proceedings u/s.271(1)(c) of the Act on the specified issue by erroneously concluding that the essential conditions specified under the provisions of section 54B are not satisfied

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

penalty) It is in the background of discharge of these statutory obligations of an assessee to fully and truly disclose his income under various heads and indicate the income under those heads which is chargeable to income-tax after making permissible deductions, applicability of provisions of section 271(1)(c) is to be viewed. If a person obliged to furnish

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE -1(1), BILASPUR(CG) vs. SOUTH EASTERN COAL FIELDS LTD.,, BILASPUR(CG)

Bench: Shri Ravish Sood & Shri Arun Khodpia

penalty) It is in the background of discharge of these statutory obligations of an assessee to fully and truly disclose his income under various heads and indicate the income under those heads which is chargeable to income-tax after making permissible deductions, applicability of provisions of section 271(1)(c) is to be viewed. If a person obliged to furnish

THE DY. CIT- CIR.-1(1),, BILASPUR(CG) vs. SOUTH EASTERN COALFILDS LTD.,, BILASPUR(CG)

Bench: Shri Ravish Sood & Shri Arun Khodpia

penalty) It is in the background of discharge of these statutory obligations of an assessee to fully and truly disclose his income under various heads and indicate the income under those heads which is chargeable to income-tax after making permissible deductions, applicability of provisions of section 271(1)(c) is to be viewed. If a person obliged to furnish

SOUTH EASTERN COAL FIELDS LTD.,,BILASPUR(CG) vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE -1(1), BILASPUR(CG)

Bench: Shri Ravish Sood & Shri Arun Khodpia

penalty) It is in the background of discharge of these statutory obligations of an assessee to fully and truly disclose his income under various heads and indicate the income under those heads which is chargeable to income-tax after making permissible deductions, applicability of provisions of section 271(1)(c) is to be viewed. If a person obliged to furnish

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

penalty) It is in the background of discharge of these statutory obligations of an assessee to fully and truly disclose his income under various heads and indicate the income under those heads which is chargeable to income-tax after making permissible deductions, applicability of provisions of section 271(1)(c) is to be viewed. If a person obliged to furnish

SOUTH EASTERN COALFIELDS LTD,BILASPUR(CG) vs. DY.. C.I.T.-1(1), BILASPUR(CG)

Bench: Shri Ravish Sood & Shri Arun Khodpia

penalty) It is in the background of discharge of these statutory obligations of an assessee to fully and truly disclose his income under various heads and indicate the income under those heads which is chargeable to income-tax after making permissible deductions, applicability of provisions of section 271(1)(c) is to be viewed. If a person obliged to furnish

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

penalty) It is in the background of discharge of these statutory obligations of an assessee to fully and truly disclose his income under various heads and indicate the income under those heads which is chargeable to income-tax after making permissible deductions, applicability of provisions of section 271(1)(c) is to be viewed. If a person obliged to furnish

THE SOUTH EASTERN COAL FIELDS LTD., BILASPUR,BILASPUR(CG) vs. THE DY. COMMISSIONER OF INCOME TAX,CIRCLE , 1(1)BILASPUR, BILASPUR(CG)

Bench: Shri Ravish Sood & Shri Arun Khodpia

penalty) It is in the background of discharge of these statutory obligations of an assessee to fully and truly disclose his income under various heads and indicate the income under those heads which is chargeable to income-tax after making permissible deductions, applicability of provisions of section 271(1)(c) is to be viewed. If a person obliged to furnish

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

penalty) It is in the background of discharge of these statutory obligations of an assessee to fully and truly disclose his income under various heads and indicate the income under those heads which is chargeable to income-tax after making permissible deductions, applicability of provisions of section 271(1)(c) is to be viewed. If a person obliged to furnish

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

penalty) It is in the background of discharge of these statutory obligations of an assessee to fully and truly disclose his income under various heads and indicate the income under those heads which is chargeable to income-tax after making permissible deductions, applicability of provisions of section 271(1)(c) is to be viewed. If a person obliged to furnish

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

penalty) It is in the background of discharge of these statutory obligations of an assessee to fully and truly disclose his income under various heads and indicate the income under those heads which is chargeable to income-tax after making permissible deductions, applicability of provisions of section 271(1)(c) is to be viewed. If a person obliged to furnish

THE DEPUTY COMMISSIONER OF INCOME TAX,CIRCLE 1(1)BILASPUR, BILASPUR(CG) vs. THE SOUTH EASTERN COAL FIELDS LTD., BILASPUR, BILASPUR(CG)

Bench: Shri Ravish Sood & Shri Arun Khodpia

penalty) It is in the background of discharge of these statutory obligations of an assessee to fully and truly disclose his income under various heads and indicate the income under those heads which is chargeable to income-tax after making permissible deductions, applicability of provisions of section 271(1)(c) is to be viewed. If a person obliged to furnish