ASSTT.COMMISSIONER OF INCOME TAX 1(2), RAIPUR (CG) vs. M/S MARUTI CLEAN COAL & POWER LTD,, RAIPUR(CG)

Bench: Shri N.K. Billaiya & Shri Ram Lal Negi)

113 ITR 22. “In that case, a reassessment order under section 147 was passed by the Assessing Officer and in an appeal before the AAC against that reassessment order, the assessee gave up the contention regarding the validity of the notice of reassessment. The AAC dismissed the assessee's appeal on merits. On further appeal, the Tribunal remanded the case

DEPUTY COMMISSIONER OF INCOME TAX-1(1), RAIPUR, RAIPUR vs. USHA DEVI SINGHANIA, RAIPUR

In the result, appeal of the revenue in ITA No

Bench: Shri Partha Sarathi Chaudhury & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos.269 & 270/Rpr/2025 "नधा"रण वष" / Assessment Years : 2013-14 & 2015-16 The Deputy Commissioner Of Income Tax-1(1), Raipur (C.G.)

reassessment procedure u/s 147 to 151, w.e.f 01.04.2021. Thus, the old regime of re-assessment ended on 31.03.2021 and the new regime of re-assessment started from 01.04.2021. Due to COVID-19, the Government introduced the Taxation and Other Laws (Relaxation of Certain Provisions) Ordinance, 2020 (TOLA), extending time limits. Accordingly, the time available for the Department to issue notice

DEPUTY COMMISSIONER OF INCOME TAX-1(1), RAIPUR vs. USHA DEVI SINGHANIA, RAIPUR

In the result, appeal of the revenue in ITA No

Bench: Shri Partha Sarathi Chaudhury & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos.269 & 270/Rpr/2025 "नधा"रण वष" / Assessment Years : 2013-14 & 2015-16 The Deputy Commissioner Of Income Tax-1(1), Raipur (C.G.)

reassessment procedure u/s 147 to 151, w.e.f 01.04.2021. Thus, the old regime of re-assessment ended on 31.03.2021 and the new regime of re-assessment started from 01.04.2021. Due to COVID-19, the Government introduced the Taxation and Other Laws (Relaxation of Certain Provisions) Ordinance, 2020 (TOLA), extending time limits. Accordingly, the time available for the Department to issue notice

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 2(1), RAIPUR vs. BAGADIYA BROTHERS PRIVATE LIMITED, RAIPUR

Accordingly the appeals filed by the revenue for A.Y.2010-11 & 2011-12 are dismissed and the cross-objection/Additional cross-objections filed by the assessee for A.Y.2010-11 & 2011-12 are allowed ...

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos. 223 & 224/Rpr/2019 Co Nos.27 & 28/Rpr/2019 "नधा"रण वष" / Assessment Years : 2009-10 & 2010-11 The Deputy Commissioner Of Income Tax-2(1), Raipur (C.G.) .......अपीलाथ" / Appellant बनाम / V/S. M/S. Bagadiya Brothers Pvt. Ltd. Bagadiya Mansion, Jawahar Nagar, Raipur (C.G.) Pan : Aabcb8934G ……""यथ" / Respondent आयकर अपील सं. / Ita No. 75/Rpr/2020 Co No. 02/Rpr/2020 "नधा"रण वष" / Assessment Year : 2011-12 The Deputy Commissioner Of Income Tax-2(1), Raipur (C.G.) .......अपीलाथ" / Appellant बनाम / V/S. M/S. Bagadiya Brothers Pvt. Ltd. Bagadiya Mansion, Jawahar Nagar, Raipur (C.G.) Pan : Aabcb8934G ……""यथ" / Respondent

u/s. 147 of the Act. 12.2 Also, the Ld. DR rebutted the claim of the assessee’s counsel that the observation of the Hon’ble Justice M.B Shah (retd.) Commission could not be taken as a material for initiating proceedings u/s.147 of the Act. However, the Ld. DR failed to come forth with any contention as regards the observation

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 2(1), RAIPUR vs. BAGADIYA BROTHERS PRIVATE LIMITED, RAIPUR

Accordingly the appeals filed by the revenue for A.Y.2010-11 & 2011-12 are dismissed and the cross-objection/Additional cross-objections filed by the assessee for A.Y.2010-11 & 2011-12 are allowed ...

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos. 223 & 224/Rpr/2019 Co Nos.27 & 28/Rpr/2019 "नधा"रण वष" / Assessment Years : 2009-10 & 2010-11 The Deputy Commissioner Of Income Tax-2(1), Raipur (C.G.) .......अपीलाथ" / Appellant बनाम / V/S. M/S. Bagadiya Brothers Pvt. Ltd. Bagadiya Mansion, Jawahar Nagar, Raipur (C.G.) Pan : Aabcb8934G ……""यथ" / Respondent आयकर अपील सं. / Ita No. 75/Rpr/2020 Co No. 02/Rpr/2020 "नधा"रण वष" / Assessment Year : 2011-12 The Deputy Commissioner Of Income Tax-2(1), Raipur (C.G.) .......अपीलाथ" / Appellant बनाम / V/S. M/S. Bagadiya Brothers Pvt. Ltd. Bagadiya Mansion, Jawahar Nagar, Raipur (C.G.) Pan : Aabcb8934G ……""यथ" / Respondent

u/s. 147 of the Act. 12.2 Also, the Ld. DR rebutted the claim of the assessee’s counsel that the observation of the Hon’ble Justice M.B Shah (retd.) Commission could not be taken as a material for initiating proceedings u/s.147 of the Act. However, the Ld. DR failed to come forth with any contention as regards the observation

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 2(1), RAIPUR vs. BAGADIYA BROTHERS PRIVATE LIMITED, RAIPUR

Accordingly the appeals filed by the revenue for A.Y.2010-11 & 2011-12 are dismissed and the cross-objection/Additional cross-objections filed by the assessee for A.Y.2010-11 & 2011-12 are allowed ...

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos. 223 & 224/Rpr/2019 Co Nos.27 & 28/Rpr/2019 "नधा"रण वष" / Assessment Years : 2009-10 & 2010-11 The Deputy Commissioner Of Income Tax-2(1), Raipur (C.G.) .......अपीलाथ" / Appellant बनाम / V/S. M/S. Bagadiya Brothers Pvt. Ltd. Bagadiya Mansion, Jawahar Nagar, Raipur (C.G.) Pan : Aabcb8934G ……""यथ" / Respondent आयकर अपील सं. / Ita No. 75/Rpr/2020 Co No. 02/Rpr/2020 "नधा"रण वष" / Assessment Year : 2011-12 The Deputy Commissioner Of Income Tax-2(1), Raipur (C.G.) .......अपीलाथ" / Appellant बनाम / V/S. M/S. Bagadiya Brothers Pvt. Ltd. Bagadiya Mansion, Jawahar Nagar, Raipur (C.G.) Pan : Aabcb8934G ……""यथ" / Respondent

u/s. 147 of the Act. 12.2 Also, the Ld. DR rebutted the claim of the assessee’s counsel that the observation of the Hon’ble Justice M.B Shah (retd.) Commission could not be taken as a material for initiating proceedings u/s.147 of the Act. However, the Ld. DR failed to come forth with any contention as regards the observation

SHARDA STEEL TRADERS, RAIPUR,RAIPUR vs. ACIT/DCIT, CENTRAL CIRCLE-2, RAIPUR, RAIPUR

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita Nos: 111, 112, 113, 114, 115 & 116/Rpr/2025 (िनधा"रण वष" Assessment Years: 2008-09, 2009-10, 2010-11,2011-12, 2012-13, 2014-15 )

113, 114, 115 & 116/RPR/2025 (िनधा"रण वष" Assessment Years: 2008-09, 2009-10, 2010-11,2011-12, 2012-13, 2014-15 ) Sharda Steel Traders, v Assistant Commissioner of Income Tax/ Near Dena Bank, Jawahar Nagar, s Deputy Commissioner of Income Tax, Raipur- 492 001, Chhattisgarh Central Circle 2, 8th Floor, Sector 21, Naya Raipur, C.G. 492 101 PAN: AAKFS2592K (अपीलाथ

SHARDA STEEL TRADERS, RAIPUR,RAIPUR vs. ACIT/DCIT, CENTRAL CIRCLE-2, RAIPUR, RAIPUR

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita Nos: 111, 112, 113, 114, 115 & 116/Rpr/2025 (िनधा"रण वष" Assessment Years: 2008-09, 2009-10, 2010-11,2011-12, 2012-13, 2014-15 )

113, 114, 115 & 116/RPR/2025 (िनधा"रण वष" Assessment Years: 2008-09, 2009-10, 2010-11,2011-12, 2012-13, 2014-15 ) Sharda Steel Traders, v Assistant Commissioner of Income Tax/ Near Dena Bank, Jawahar Nagar, s Deputy Commissioner of Income Tax, Raipur- 492 001, Chhattisgarh Central Circle 2, 8th Floor, Sector 21, Naya Raipur, C.G. 492 101 PAN: AAKFS2592K (अपीलाथ

SHARDA STEEL TRADERS, RAIPUR,RAIPUR vs. ACIT/DCIT, CENTRAL CIRCLE-2, RAIPUR, RAIPUR

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita Nos: 111, 112, 113, 114, 115 & 116/Rpr/2025 (िनधा"रण वष" Assessment Years: 2008-09, 2009-10, 2010-11,2011-12, 2012-13, 2014-15 )

113, 114, 115 & 116/RPR/2025 (िनधा"रण वष" Assessment Years: 2008-09, 2009-10, 2010-11,2011-12, 2012-13, 2014-15 ) Sharda Steel Traders, v Assistant Commissioner of Income Tax/ Near Dena Bank, Jawahar Nagar, s Deputy Commissioner of Income Tax, Raipur- 492 001, Chhattisgarh Central Circle 2, 8th Floor, Sector 21, Naya Raipur, C.G. 492 101 PAN: AAKFS2592K (अपीलाथ

SHARDA STEEL TRADERS, RAIPUR,RAIPUR vs. ACIT/DCIT, CENTRAL CIRCLE-2, RAIPUR, RAIPUR

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita Nos: 111, 112, 113, 114, 115 & 116/Rpr/2025 (िनधा"रण वष" Assessment Years: 2008-09, 2009-10, 2010-11,2011-12, 2012-13, 2014-15 )

113, 114, 115 & 116/RPR/2025 (िनधा"रण वष" Assessment Years: 2008-09, 2009-10, 2010-11,2011-12, 2012-13, 2014-15 ) Sharda Steel Traders, v Assistant Commissioner of Income Tax/ Near Dena Bank, Jawahar Nagar, s Deputy Commissioner of Income Tax, Raipur- 492 001, Chhattisgarh Central Circle 2, 8th Floor, Sector 21, Naya Raipur, C.G. 492 101 PAN: AAKFS2592K (अपीलाथ

SHARDA STEEL TRADERS, RAIPUR,RAIPUR vs. ACIT/DCIT, CENTRAL CIRCLE-2, RAIPUR, RAIPUR

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita Nos: 111, 112, 113, 114, 115 & 116/Rpr/2025 (िनधा"रण वष" Assessment Years: 2008-09, 2009-10, 2010-11,2011-12, 2012-13, 2014-15 )

113, 114, 115 & 116/RPR/2025 (िनधा"रण वष" Assessment Years: 2008-09, 2009-10, 2010-11,2011-12, 2012-13, 2014-15 ) Sharda Steel Traders, v Assistant Commissioner of Income Tax/ Near Dena Bank, Jawahar Nagar, s Deputy Commissioner of Income Tax, Raipur- 492 001, Chhattisgarh Central Circle 2, 8th Floor, Sector 21, Naya Raipur, C.G. 492 101 PAN: AAKFS2592K (अपीलाथ

SHARDA STEEL TRADERS, RAIPUR,RAIPUR vs. ACIT/DCIT, CENTRAL CIRCLE-2, RAIPUR, RAIPUR

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita Nos: 111, 112, 113, 114, 115 & 116/Rpr/2025 (िनधा"रण वष" Assessment Years: 2008-09, 2009-10, 2010-11,2011-12, 2012-13, 2014-15 )

113, 114, 115 & 116/RPR/2025 (िनधा"रण वष" Assessment Years: 2008-09, 2009-10, 2010-11,2011-12, 2012-13, 2014-15 ) Sharda Steel Traders, v Assistant Commissioner of Income Tax/ Near Dena Bank, Jawahar Nagar, s Deputy Commissioner of Income Tax, Raipur- 492 001, Chhattisgarh Central Circle 2, 8th Floor, Sector 21, Naya Raipur, C.G. 492 101 PAN: AAKFS2592K (अपीलाथ

ARUNA TIWARI,RAIPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX-1, RAIPUR, RAIPUR

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 90/Rpr/2022 "नधा"रण वष" / Assessment Year : 2015-16 Smt. Aruna Tiwari 762, Sundar Nagar, Raipur (C.G.)-492 001 Pan: Adbpt4977B .......अपीलाथ" / Appellant बनाम / V/S. The Pr. Commissioner Of Income Tax-1, Raipur (C.G.) ……""यथ" / Respondent

113 ITR 22(Gujrat). This case arose under the Income Tax Act with reference to the provisions of Section 147 dealing with re-assessment. The facts were that the assessment was sought to be reopened under Section 147 and notice under section 148 was issued. Validity of reopening was not challenged upto Tribunal and additions were challenged on merits only

DY.C.I.T. 1, BHILAI(CG) vs. M/S ABS STEELS PVT. LTD, BHILAI(CG)

In the result, appeal filed by the Revenue is dismissed

Bench: Cit(A) Which Was Not Appearing In The Form No. 35 ?" B. "Whether In Law & On Facts & Circumstances Of The Case, The Learned Cit(A) Has Erred In Holding That The Reassessment Proceedings Were Initiated By Issuing A Notice U/S. 148 After The Change Of Opinion Without Any Change In The Facts? " C. "Whether On The Facts & Circumstances Of The Case The Cit(A) Has Erred In Not Deciding The Appeal On Merit By Merely Allowing The Appeals On Additional Ground ?" C. "The Order Of The Ld. Cit(A) Is Erroneous Both In Law & On Facts." D. "Any Other Ground That May Be Adduced At The Time Of Hearing." 3. Brief Facts Of The Case Are That The Original Assessment U/S.143(3) Of The Act Was Completed On 30.12.2007 Determining The Book Profit At Rs.31,56,580/- Under The Provisions Of Section 115Jb Of The Act. Subsequently The Ao Noticed That The Assessee Company Has Adopted Different Figures Of Closing Balance Of Raw Material, Wire Rod I.E. One Figure

U/s. 148 after the change of opinion without any change in the facts? " c. "Whether on the facts and circumstances of the case the CIT(A) has erred in not deciding the appeal on merit by merely allowing the appeals on additional ground ?" c. "The Order of the Ld. CIT(A) is erroneous both in law and on facts

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

section 5, when it is received or deemed to be received by a person. All income for the purpose of charge of income-tax and computation of total income is required to be classified under distinct heads of income such as salaries, income from house property, profits and gains of business or profession, capital gains and income from other sources

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

section 5, when it is received or deemed to be received by a person. All income for the purpose of charge of income-tax and computation of total income is required to be classified under distinct heads of income such as salaries, income from house property, profits and gains of business or profession, capital gains and income from other sources

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

section 5, when it is received or deemed to be received by a person. All income for the purpose of charge of income-tax and computation of total income is required to be classified under distinct heads of income such as salaries, income from house property, profits and gains of business or profession, capital gains and income from other sources

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

section 5, when it is received or deemed to be received by a person. All income for the purpose of charge of income-tax and computation of total income is required to be classified under distinct heads of income such as salaries, income from house property, profits and gains of business or profession, capital gains and income from other sources