MARUTI CLEAN COAL AND POWER LTD.,RAIPUR vs. PR. COMMISIONER INCOME TAX-1, RAIPUR

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 55/Rpr/2021 "नधा"रण वष" / Assessment Year : 2011-12 Maruti Clean Coal & Power Ltd. Ward No.42, Building No.14, Civil Lines, Near Income Tax Colony, Chhattisgarh-492 001. Pan : Aadcm4810C .......अपीलाथ" / Appellant बनाम / V/S. The Pr. Commissioner Of Income Tax-1, Raipur (C.G.) ……""यथ" / Respondent Assessee By :Shri Salil Kapoor, Ms. Ananya Kapoor & Ms. Soumya Singh, Advocates. Revenue By :Shri P. K Mishra, Cit-Dr सुनवाई क" तार"ख / Date Of Hearing : 05.08.2022 घोषणा क" तार"ख / Date Of Pronouncement : 31.10.2022

Section 148; nor any failure to disclose fully and truly all material facts necessary for its assessment for the year under consideration, therefore, the AO had wrongly assumed jurisdiction and thus, the consequential assessment framed by him u/s 143(3) r.w.s 147, dated 30.12.2018 was invalid and non- est in the eyes of law; AND (ii). that as the assessment

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

section 54B of the Act thereby tacitly accepting the claim of deduction put forward by the co-owners hence, it is most earnestly requested that the same treatment is deservedly required to be extended to the assessee individual and the returned income may please be assessed & accepted as such.” 54. We find that the A.O after considering the aforesaid reply

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

section 54B of the Act thereby tacitly accepting the claim of deduction put forward by the co-owners hence, it is most earnestly requested that the same treatment is deservedly required to be extended to the assessee individual and the returned income may please be assessed & accepted as such.” 54. We find that the A.O after considering the aforesaid reply

SANJOG 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

section 54B of the Act thereby tacitly accepting the claim of deduction put forward by the co-owners hence, it is most earnestly requested that the same treatment is deservedly required to be extended to the assessee individual and the returned income may please be assessed & accepted as such.” 54. We find that the A.O after considering the aforesaid reply

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

section 54B of the Act thereby tacitly accepting the claim of deduction put forward by the co-owners hence, it is most earnestly requested that the same treatment is deservedly required to be extended to the assessee individual and the returned income may please be assessed & accepted as such.” 54. We find that the A.O after considering the aforesaid reply

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

section 54B of the Act thereby tacitly accepting the claim of deduction put forward by the co-owners hence, it is most earnestly requested that the same treatment is deservedly required to be extended to the assessee individual and the returned income may please be assessed & accepted as such.” 54. We find that the A.O after considering the aforesaid reply

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

section 54B of the Act thereby tacitly accepting the claim of deduction put forward by the co-owners hence, it is most earnestly requested that the same treatment is deservedly required to be extended to the assessee individual and the returned income may please be assessed & accepted as such.” 54. We find that the A.O after considering the aforesaid reply

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

section 54B of the Act thereby tacitly accepting the claim of deduction put forward by the co-owners hence, it is most earnestly requested that the same treatment is deservedly required to be extended to the assessee individual and the returned income may please be assessed & accepted as such.” 54. We find that the A.O after considering the aforesaid reply

KAMLESH KUKREJA, RAIPUR,RAIPUR vs. INCOME TAX OFFICER, WARD-1(1), RAIPUR, RAIPUR

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 379/Rpr/2024 (िनधा"रण वष" Assessment Year: 2015-16)

reassessment proceedings, which began on 01.06.2021, to issue a notice under Section 148 of the Act. The said notice was required to be accompanied by an order under Section 148A(d) of the Act. Thus, the AO was required to pass an order under Section 148A(d) of the Act within the said twenty-nine days notwithstanding the time stipulated

DEPUTY COMMISSIONER OF INCOME TAX-1(1), RAIPUR, RAIPUR vs. SHRI VINAY AGRAWAL, MAHASAMUND

The appeal of the revenue stands dismissed

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 29 & 30/Rpr/2025 (िनधा"रण वष" Assessment Year: 2014-15, 2015-16)

reassessment proceedings, which began on 01.06.2021, to issue a notice under Section 148 of the Act. The said notice was required to be accompanied by an order under Section 148A(d) of the Act. Thus, the AO was required to pass an order under Section 148A(d) of the Act within the said twenty-nine days notwithstanding the time stipulated

DEPUTY COMMISSIONER OF INCOME TAX-1(1), RAIPUR, RAIPUR vs. SHRI VINAY AGRAWAL, MAHASAMUND

The appeal of the revenue stands dismissed

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 29 & 30/Rpr/2025 (िनधा"रण वष" Assessment Year: 2014-15, 2015-16)

reassessment proceedings, which began on 01.06.2021, to issue a notice under Section 148 of the Act. The said notice was required to be accompanied by an order under Section 148A(d) of the Act. Thus, the AO was required to pass an order under Section 148A(d) of the Act within the said twenty-nine days notwithstanding the time stipulated

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-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

ACIT (CENTRAL), BILASPUR vs. M/S. BARBARIK PROJECT LTD., SURAJPUR

Appeal of the revenue is dismissed, and Cross Objection of the assessee is partly allowed

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं./Ita No.70/Rpr/2021 & Cross Objection No.20/Rpr/2022 (Arising Out Of Ita No.70/Rpr/2021) िनधा"रण वष" /Assessment Year: 2010-11 V. Acit (Central) M/S. Barbarik Project Ltd., Bilaspur Ward No.13, Nehru Park, Surajpur (C.G.) [Pan: Aadcb 4662 P] (अपीलाथ"/Appellant) (""यथ"/Respondent) : अपीलाथ" की ओर से/ Appellant By Shri S. R. Rao, Adv. ""थ" की ओर से /Respondent By : Shri Satya Prakash Sharma, Sr. D.R. सुनवाई क" तार"ख/Date Of Hearing : 23.08.2023 घोषणा क" तार"ख /Date Of Pronouncement : 18.09.2023

73,995/- . Subsequently, the case of assessee was selected for scrutiny and assessment was completed under Section 143(3) of the Income-tax Act, 1961 dated 26.03.2013 assessing the total income of the assessee at Rs.4,96,70,700/-. Subsequently, the case of the assessee was picked up for reopening the assessment under Section 147 of the Act according

NALINI PARWANI, RAIPUR,RAIPUR vs. INCOME TAX OFFICER, WARD 3(1), RAIPUR, RAIPUR

In the result, the appeal of the assessee is allowed in terms of the aforesaid observations

Bench: Shri Ravish Soodआयकर अपील सं. / Ita No. 249/Rpr/2023 "नधा"रण वष" / Assessment Year : 2013-14 Nalini Parwani C/O. G.K Automobiles P. Ltd. Opp. Kabir Nagar, Gate No.2. Ring Road-2, Sondongri, Raipur (C.G.)-492 001 Pan : Aeqpp5635N .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-3(1), Raipur (C.G.)

73,660/- on 27.02.2016 by accepting the returned income. The case was selected for scrutiny to examine the reason for Large Deduction Claimed u/s 57 of the IT Act. Further, it is observed that as per personal Balance Sheet as on 31.03.2013, it is quite clear that the assessee has taken unsecured loan of Rs. 98,07,196/- , from various

HARJINDAR SINGH BAL,DURG vs. INCOME TAX OFFICER, WARD-2(1), BHILAI

The appeal of the assessee is partly allowed in terms of the aforesaid observations

Bench: Shri Ravish Soodआयकर अपील सं./ Ita No. 57/Rpr/2020 "नधा"रण वष" / Assessment Year : 2010-11 Shri Harjindar Singh Bal Ward- No.29, Hospital Colony, Durg (C.G.)-491 001 Pan : Adepb7178F .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer-2(1), Bhilai (C.G.). ……""यथ" / Respondent

reassessment u/s.147 of IT Act, 1961 for a.y. 10-11.” On a careful perusal of the aforesaid “reasons to believe”, I am unable to concur with the claim of the Ld. AR that the proceedings u/s.147 of the Act had been initiated on the basis of vague, uncertain and non- specific facts. Also, the claim of the Ld. AR that

SHOBHA DEVI NATHANI,RAIPUR vs. INCOME TAX OFFICER, WARD -4(3), RAIPUR

In the result, appeal of the assessee is allowed in terms of the aforesaid observations

Bench: Shri Ravish Soodआयकर अपील सं./ Ita No. 04/Rpr/2022 "नधा"रण वष" / Assessment Year : 2012-13 Shobha Devi Nathani 11/1, Shree Niwas, Gali No.8, New Shanti Nagar, Shankar Nagar, Raipur-492 001 (C.G.) Pan: Abipn1316K .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-4(3), Raipur (C.G.). ……""यथ" / Respondent

Section 147 has been used as a tool merely to reopen the completed assessment which is not valid. Reopening of case u/s 147 is bad in law, entire assessment proceeding is void and may kindly be quashed. 3. Ground 3: That Order of CIT(A) has been framed on Reassessment Order which itself is defective as reopening has been done

DEVENDRA KUMAR DESHMUKH, DURG,DURG vs. PRINCIPAL COMMISSIONER OF INCOME TAX, RAIPUR-1, RAIPUR

The appeal of the assessee stands dismissed in terms of our aforestated observations

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 378/Rpr/2025 (िनधा"रण वष" Assessment Year: 2015-16)

147 after due inquiry and verification, in which the assesse has duly cooperated. 2. That the order under-section 263 is bad in law as it is based on mere change of opinion and amounts to substituting the learned PCIT's view over that of the learned Assessing Officer without establishing any error that is prejudicial to the interest

DEPUTY COMMISSIONER OF INCOME TAX (CENTRAL)-2, RAIPUR vs. M/S. N. R. TMT(INDIA) PVT. LTD., RAIGARH

In the result, while for the appeal/preliminary objection filed by the assessee company in ITA No

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No.03/Rpr/2021 "नधा"रण वष" / Assessment Year : 2018-19 M/S. Nr Tmt (India) Pvt. Ltd. Flat No.106, Goverdhan Tower, Chaitanya Nagar, Raigarh Pan: Aaecp8302R

reassessment, inter alia, pursuant to search & seizure proceedings conducted on the assessee shall be passed by an A.O below the rank of Joint Commissioner without obtaining the prior approval of the Joint Commissioner. We find that the primary objective of Section 153D is to introduce a higher degree of scrutiny of an assessment order framed pursuant to search proceedings