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 )

u/s. 148 unless the Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner is satisfied that it is a fit case for the issue of such notice. The sanction under this section was considered by the Tribunal, Mumbai Bench in the case of Shri Amarial Bajaj in ITA No. 611/M/2004 wherein at para-8, the Tribunal has considered

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 )

u/s. 148 unless the Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner is satisfied that it is a fit case for the issue of such notice. The sanction under this section was considered by the Tribunal, Mumbai Bench in the case of Shri Amarial Bajaj in ITA No. 611/M/2004 wherein at para-8, the Tribunal has considered

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 )

u/s. 148 unless the Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner is satisfied that it is a fit case for the issue of such notice. The sanction under this section was considered by the Tribunal, Mumbai Bench in the case of Shri Amarial Bajaj in ITA No. 611/M/2004 wherein at para-8, the Tribunal has considered

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 )

u/s. 148 unless the Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner is satisfied that it is a fit case for the issue of such notice. The sanction under this section was considered by the Tribunal, Mumbai Bench in the case of Shri Amarial Bajaj in ITA No. 611/M/2004 wherein at para-8, the Tribunal has considered

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

147 of the Act dated 27.03.2006 reassessed its income at Rs. 802,71,96,390/- after, inter alia, making certain additions/disallowances which on appeal were partly vacated by the CIT(Appeals), as under: Sr. Particulars Before the A.O Relief allowed by Addition No. the CIT(Appeals) confirmed by the CIT(Appeals) 1. Interest capitalized for Rs. 1

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

147 of the Act dated 27.03.2006 reassessed its income at Rs. 802,71,96,390/- after, inter alia, making certain additions/disallowances which on appeal were partly vacated by the CIT(Appeals), as under: Sr. Particulars Before the A.O Relief allowed by Addition No. the CIT(Appeals) confirmed by the CIT(Appeals) 1. Interest capitalized for Rs. 1

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

147 of the Act dated 27.03.2006 reassessed its income at Rs. 802,71,96,390/- after, inter alia, making certain additions/disallowances which on appeal were partly vacated by the CIT(Appeals), as under: Sr. Particulars Before the A.O Relief allowed by Addition No. the CIT(Appeals) confirmed by the CIT(Appeals) 1. Interest capitalized for Rs. 1

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

147 of the Act dated 27.03.2006 reassessed its income at Rs. 802,71,96,390/- after, inter alia, making certain additions/disallowances which on appeal were partly vacated by the CIT(Appeals), as under: Sr. Particulars Before the A.O Relief allowed by Addition No. the CIT(Appeals) confirmed by the CIT(Appeals) 1. Interest capitalized for Rs. 1

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

147 of the Act dated 27.03.2006 reassessed its income at Rs. 802,71,96,390/- after, inter alia, making certain additions/disallowances which on appeal were partly vacated by the CIT(Appeals), as under: Sr. Particulars Before the A.O Relief allowed by Addition No. the CIT(Appeals) confirmed by the CIT(Appeals) 1. Interest capitalized for Rs. 1

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

147 of the Act dated 27.03.2006 reassessed its income at Rs. 802,71,96,390/- after, inter alia, making certain additions/disallowances which on appeal were partly vacated by the CIT(Appeals), as under: Sr. Particulars Before the A.O Relief allowed by Addition No. the CIT(Appeals) confirmed by the CIT(Appeals) 1. Interest capitalized for Rs. 1

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

147 of the Act dated 27.03.2006 reassessed its income at Rs. 802,71,96,390/- after, inter alia, making certain additions/disallowances which on appeal were partly vacated by the CIT(Appeals), as under: Sr. Particulars Before the A.O Relief allowed by Addition No. the CIT(Appeals) confirmed by the CIT(Appeals) 1. Interest capitalized for Rs. 1

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

147 of the Act dated 27.03.2006 reassessed its income at Rs. 802,71,96,390/- after, inter alia, making certain additions/disallowances which on appeal were partly vacated by the CIT(Appeals), as under: Sr. Particulars Before the A.O Relief allowed by Addition No. the CIT(Appeals) confirmed by the CIT(Appeals) 1. Interest capitalized for Rs. 1

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

147 of the Act dated 27.03.2006 reassessed its income at Rs. 802,71,96,390/- after, inter alia, making certain additions/disallowances which on appeal were partly vacated by the CIT(Appeals), as under: Sr. Particulars Before the A.O Relief allowed by Addition No. the CIT(Appeals) confirmed by the CIT(Appeals) 1. Interest capitalized for Rs. 1

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

147 of the Act dated 27.03.2006 reassessed its income at Rs. 802,71,96,390/- after, inter alia, making certain additions/disallowances which on appeal were partly vacated by the CIT(Appeals), as under: Sr. Particulars Before the A.O Relief allowed by Addition No. the CIT(Appeals) confirmed by the CIT(Appeals) 1. Interest capitalized for Rs. 1

THE INCOME TAX OFFICER WARD, 2, RAIGARH(CG) vs. SHRI SHRI BISHAMBHAR DAYAL AGRAWAL, JASHPUR (C.G.)

The appeal of the revenue is dismissed in terms of our aforesaid observations

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 223/Rpr/2016 "नधा"रण वष" / Assessment Year : 2010-11 The Income Tax Officer-2, Raigarh (C.G.)

reassessed the income of the assessee at Rs.40,44,752/-. 6. Aggrieved the assessee carried the matter in appeal before the CIT(Appeals). The CIT(Appeals), finding favor with the contentions of the assessee, vacated the addition made by the A.O u/s. 69 of the Act, observing as under: “Decision — I have considered the rival submission carefully and find that

KAMLESH SHARMA, RAIPUR,RAIPUR vs. DCIT, CIRCLE-1(1), RAIPUR, RAIPUR

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

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Avdhesh Kumar Mishra, Am आयकर अपील सं. / Ita No: 70/Rpr/2026 (िनधा"रण वष" Assessment Year: 2020-21) Kamlesh Sharma, House No.109, Vs Deputy Commissioner Of Income Harihant Nagar, Sarona, Tax, Circle-1(1), Central Revenue Ring Road No.1, Raipur-492001, Cg Building, Civil Lines, Raipur-492001 Pan: Bppps4514C (अपीलाथ"/Appellant) (""थ" / Respondent) : िनधा"रती की ओर से / Assessee By : None (Adjournment Petition Filed) राज" की ओर से / Revenue By : Dr. Priyanka Patel, Sr. Dr सुनवाई की तारीख / Date Of Hearing : 20/02/2026 घोषणा की तारीख / Date Of : 06/03/2026 Pronouncement आदेश / O R D E R Per Avdhesh Kumar Mishra, Am: This Appeal For Assessment Year (‘Ay’) 2020-21 Filed By The Assessee Is Directed Against The Order Dated 18.12.2025 Of The Commissioner Of Income Tax (Appeals), [‘Cit(A)’], National Faceless Appeal Centre (‘Nfac’), Delhi Passed Under Section 250 Of The Income Tax Act, 1961 (‘Act’).

section 147 rws 144 and 144B of the Act was completed at income of Rs.1,62,46,830/-, wherein following additions, in absence of any compliance on the part of the assessee, were made: SI. Description Amount (in INR) 1. Income as per Return of income filed (filed u/s.139(1)) Rs.32,40,500/- 2. Variation in respect of Rs.58