SHRI VIJAY KUMAR PATEL,RAIPUR vs. PRINCIPAL COMMISSIONER OF INCOME-TAX, RAIPUR-1, RAIPUR

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 212/Rpr/2024 ("नधा"रण वष" Assessment Year: 2017-18)

68 is still pending, therefore, the Ld. PCIT has no authority to invoke provisions of section 263, as his powers are barred by provisions of clause (c) to explanation (1) to section 263(1) of the Act. For the sake of contemplation, the provision referred to has been extracted as under: Section 263(1), explanation

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

20. The Pr. CIT after heavily relying upon the satellite images of the ISRO and the report(s) of CCOST, rebutted the reports on the specific issue as that of Prof. Kamal Jain, Dr. Neerav Sharma and Shri Saurabh Rathi that were filed by the assessee in support of his submissions. The Pr. CIT observed that the two identical reports

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

20. The Pr. CIT after heavily relying upon the satellite images of the ISRO and the report(s) of CCOST, rebutted the reports on the specific issue as that of Prof. Kamal Jain, Dr. Neerav Sharma and Shri Saurabh Rathi that were filed by the assessee in support of his submissions. The Pr. CIT observed that the two identical reports

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

20. The Pr. CIT after heavily relying upon the satellite images of the ISRO and the report(s) of CCOST, rebutted the reports on the specific issue as that of Prof. Kamal Jain, Dr. Neerav Sharma and Shri Saurabh Rathi that were filed by the assessee in support of his submissions. The Pr. CIT observed that the two identical reports

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

20. The Pr. CIT after heavily relying upon the satellite images of the ISRO and the report(s) of CCOST, rebutted the reports on the specific issue as that of Prof. Kamal Jain, Dr. Neerav Sharma and Shri Saurabh Rathi that were filed by the assessee in support of his submissions. The Pr. CIT observed that the two identical reports

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

20. The Pr. CIT after heavily relying upon the satellite images of the ISRO and the report(s) of CCOST, rebutted the reports on the specific issue as that of Prof. Kamal Jain, Dr. Neerav Sharma and Shri Saurabh Rathi that were filed by the assessee in support of his submissions. The Pr. CIT observed that the two identical reports

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

20. The Pr. CIT after heavily relying upon the satellite images of the ISRO and the report(s) of CCOST, rebutted the reports on the specific issue as that of Prof. Kamal Jain, Dr. Neerav Sharma and Shri Saurabh Rathi that were filed by the assessee in support of his submissions. The Pr. CIT observed that the two identical reports

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

20. The Pr. CIT after heavily relying upon the satellite images of the ISRO and the report(s) of CCOST, rebutted the reports on the specific issue as that of Prof. Kamal Jain, Dr. Neerav Sharma and Shri Saurabh Rathi that were filed by the assessee in support of his submissions. The Pr. CIT observed that the two identical reports

GOPAL SPONGE & POWER PVT. LTD,RAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1), RAIPUR, RAIPUR

In the result appeal filed by the assessee stands dismissed, in terms of our observations here in above

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am (Ita No. 226/Rpr/2022) (Assessment Year: 2017-18) Gopal Sponge & Power Pvt. Ltd., Vs Assistant Commissioner Of Income Village- Siltara, Near Industrial Tax, Circle-1(1), Raipur, (C.G.) Growth Centre, Phase- 2, Raipur, (C.G.) Pan: Aaccg1525F (अपीलाथ" /Applicant) (""यथ" / Respondent) .. िनधा"रती क" ओर से /Assessee By : Shri B. Subramanyam, Ca राज"व क" ओर से /Revenue By : Shri S.K. Meena, Cit-Dr सुनवाई क" तार"ख / Date Of Hearing : 02-08-2023 घोषणा क" तार"ख/Date Of Pronouncement : 17-10- 2023

68,43,623/- is irregular & should be added back to total income of assessee. Considering the facts narrated in the foregoing paras which have emanated from the case record, it is seen and observed that the order passed u/s 143(3) of the Income tax Act, 1961 vide order dated 27.12.2019 is erroneous and prejudicial to the interest of revenue

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE -I, RAIPUR vs. LORD BUDDHA EDUCATIONAL SOCIETY, RAIPUR

In the result, the appeals of the revenue ITA Nos

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अऩीऱ सं./Ita Nos.188 To 193/Rpr/2019 (ननधाारण वषा / Assessment Year :2012-2013 To 2017-2018) Acit, Central Circle-1, Raipur(Cg) Vs M/S Lord Buddha Educational Society, M/S Raipur Institute Of Medical Sciences (Rims), Gram Godhi, Bhansoj Road, Office Nh-6, Raipur (Cg) Pan No. :Aaaal 3913 E (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

68,47,635/- out of the total addition of 3,59,80,960/- made by the Assessing Officer on the basis of DVO report.” 6. Brief Facts:- All these appeals have arisen out of common order of the LD CIT(A)-3, Bhopal on a common assessment order passed u/s 143(3) r.w.s. 153A of the IT Act., the brief

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE -I, RAIPUR vs. LORD BUDDHA EDUCATIONAL SOCIETY, RAIPUR

In the result, the appeals of the revenue ITA Nos

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अऩीऱ सं./Ita Nos.188 To 193/Rpr/2019 (ननधाारण वषा / Assessment Year :2012-2013 To 2017-2018) Acit, Central Circle-1, Raipur(Cg) Vs M/S Lord Buddha Educational Society, M/S Raipur Institute Of Medical Sciences (Rims), Gram Godhi, Bhansoj Road, Office Nh-6, Raipur (Cg) Pan No. :Aaaal 3913 E (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

68,47,635/- out of the total addition of 3,59,80,960/- made by the Assessing Officer on the basis of DVO report.” 6. Brief Facts:- All these appeals have arisen out of common order of the LD CIT(A)-3, Bhopal on a common assessment order passed u/s 143(3) r.w.s. 153A of the IT Act., the brief

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE -I, RAIPUR vs. LORD BUDDHA EDUCATIONAL SOCIETY, RAIPUR

In the result, the appeals of the revenue ITA Nos

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अऩीऱ सं./Ita Nos.188 To 193/Rpr/2019 (ननधाारण वषा / Assessment Year :2012-2013 To 2017-2018) Acit, Central Circle-1, Raipur(Cg) Vs M/S Lord Buddha Educational Society, M/S Raipur Institute Of Medical Sciences (Rims), Gram Godhi, Bhansoj Road, Office Nh-6, Raipur (Cg) Pan No. :Aaaal 3913 E (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

68,47,635/- out of the total addition of 3,59,80,960/- made by the Assessing Officer on the basis of DVO report.” 6. Brief Facts:- All these appeals have arisen out of common order of the LD CIT(A)-3, Bhopal on a common assessment order passed u/s 143(3) r.w.s. 153A of the IT Act., the brief

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE -I, RAIPUR vs. LORD BUDDHA EDUCATIONAL SOCIETY, RAIPUR

In the result, the appeals of the revenue ITA Nos

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अऩीऱ सं./Ita Nos.188 To 193/Rpr/2019 (ननधाारण वषा / Assessment Year :2012-2013 To 2017-2018) Acit, Central Circle-1, Raipur(Cg) Vs M/S Lord Buddha Educational Society, M/S Raipur Institute Of Medical Sciences (Rims), Gram Godhi, Bhansoj Road, Office Nh-6, Raipur (Cg) Pan No. :Aaaal 3913 E (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

68,47,635/- out of the total addition of 3,59,80,960/- made by the Assessing Officer on the basis of DVO report.” 6. Brief Facts:- All these appeals have arisen out of common order of the LD CIT(A)-3, Bhopal on a common assessment order passed u/s 143(3) r.w.s. 153A of the IT Act., the brief

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE -I, RAIPUR vs. LORD BUDDHA EDUCATIONAL SOCIETY, RAIPUR

In the result, the appeals of the revenue ITA Nos

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अऩीऱ सं./Ita Nos.188 To 193/Rpr/2019 (ननधाारण वषा / Assessment Year :2012-2013 To 2017-2018) Acit, Central Circle-1, Raipur(Cg) Vs M/S Lord Buddha Educational Society, M/S Raipur Institute Of Medical Sciences (Rims), Gram Godhi, Bhansoj Road, Office Nh-6, Raipur (Cg) Pan No. :Aaaal 3913 E (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

68,47,635/- out of the total addition of 3,59,80,960/- made by the Assessing Officer on the basis of DVO report.” 6. Brief Facts:- All these appeals have arisen out of common order of the LD CIT(A)-3, Bhopal on a common assessment order passed u/s 143(3) r.w.s. 153A of the IT Act., the brief

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE -I, RAIPUR vs. LORD BUDDHA EDUCATIONAL SOCIETY, RAIPUR

In the result, the appeals of the revenue ITA Nos

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अऩीऱ सं./Ita Nos.188 To 193/Rpr/2019 (ननधाारण वषा / Assessment Year :2012-2013 To 2017-2018) Acit, Central Circle-1, Raipur(Cg) Vs M/S Lord Buddha Educational Society, M/S Raipur Institute Of Medical Sciences (Rims), Gram Godhi, Bhansoj Road, Office Nh-6, Raipur (Cg) Pan No. :Aaaal 3913 E (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

68,47,635/- out of the total addition of 3,59,80,960/- made by the Assessing Officer on the basis of DVO report.” 6. Brief Facts:- All these appeals have arisen out of common order of the LD CIT(A)-3, Bhopal on a common assessment order passed u/s 143(3) r.w.s. 153A of the IT Act., the brief

SMT. ANITA BANODHA ALIAS ANITA KATHGAR , ANITA AUTO, PONDI CHIRMIRI KOREA,KOREA vs. PRINCIPAL COMMISSIONER OF INCOME TAX-1, RAIPUR, RAIPUR

In the result, appeal of the assessee is dismissed

Bench: Shri Partha Sarathi Chaudhury & Shri Arun Khodpiaआयकर अपील सं. / Ita No.230/Rpr/2025 "नधा"रण वष" / Assessment Year : 2018-19 Smt. Anita Banodha Alias Anita Kathgar Anita Auto, Pondi, West Chirmiri, Korea (C.G)-497 449 Pan: Afgpj1876C ........अपीलाथ" / Appellant बनाम / V/S. The Pr. Commissioner Of Income Tax, Raipur-1(C.G.) ……""यथ" / Respondent

68,425/- is liable to be disallowed u/s 37(1) of the Act. The above omission has led to under levy of tax including Cess of Rs.34,696/- and interest u/s 234a and 234B amounting to Rs.18,041/- and 20,817/- respectively. 7 Smt. Anita Banodha alias Anita Kathgar Vs. Pr. CIT, Raipur-1 Thus, aggregate under levy

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

In the result, all the captioned appeals of the assessee as well as revenue are either allowed, partly allowed for statistical purposes or dismissed, in accordance with our observations herein above

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं./Ita No.201/Bil/2012 (Ay : 2009-2010) आयकर अपील सं./Ita No.401/Bil/2014 (Ay : 2010-2011) आयकर अपील सं./Ita No.162/Bil/2017 (Ay : 2010-2011) आयकर अपील सं./Ita No.115/Bil/2015 (Ay : 2011-2012) आयकर अपील सं./Ita No.102/Bil/2017 (Ay : 2012-2013) आयकर अपील सं./Ita No.103/Bil/2017 (Ay : 2013-2014) आयकर अपील सं./Ita No.204/Rpr/2017 (Ay : 2014-2015) आयकर अपील सं./Ita No.169/Rpr/2018 (Ay : 2015-2016) आयकर अपील सं./Ita No.33/Rpr/2019 (Ay : 2016-2017) South Eastern Coal Fields Ltd., Vs Jcit, Range-1, Bilaspur Seepat Road, Bilaspur Pan No. :Aadcs 2066 E (अपीलाथ" /Appellant) .. (""यथ" / Respondent) & आयकर अपील सं./Ita No.204/Bil/2012 (Ay : 2009-2010) आयकर अपील सं./Ita No.382/Bil/2014 (Ay : 2010-2011) आयकर अपील सं./Ita No.103/Bil/2015 (Ay : 2011-2012) आयकर अपील सं./Ita No.98/Bil/2017 (Ay : 2012-2013) आयकर अपील सं./Ita No.99/Bil/2017 (Ay : 2013-2014) आयकर अपील सं./Ita No.188/Rpr/2017 (Ay : 2014-2015) आयकर अपील सं./Ita No.171/Rpr/2018 (Ay : 2015-2016) आयकर अपील सं./Ita No.54/Rpr/2019 (Ay : 2016-2017) Dcit, Circle-1(1), Bilaspur Vs South Eastern Coal Fields Ltd., Seepat Road, Bilaspur Pan No. :Aadcs 2066 E (अपीलाथ" /Appellant) (""यथ" / Respondent) .. िनधा"रती क" ओर से /Assessee By : Shri Ajit Korde, Advocate, Shri Ankur Goel & Shri Ankit Agrawal, Cas राज"व क" ओर से /Revenue By : Shri Debashish Lahiri, Cit-Dr सुनवाई क" तार"ख / Date Of Hearing : 26/09/2023 घोषणा क" तार"ख/Date Of Pronouncement : 30/10/2023

Section 3 of Chapter-II of the said Act, which contains details of the liability of the employer and compensation and also section 4 of the said Chapter, which enumerates that the amount of compensation, payable by the employer, he submitted that the provision for compensation made by the assessee is as per the provisions

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 1(1), BILASPUR, BILASPUR vs. M/S SOUTH EASTERN COALFIELDS LTD, BILASPUR

In the result, all the captioned appeals of the assessee as well as revenue are either allowed, partly allowed for statistical purposes or dismissed, in accordance with our observations herein above

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं./Ita No.201/Bil/2012 (Ay : 2009-2010) आयकर अपील सं./Ita No.401/Bil/2014 (Ay : 2010-2011) आयकर अपील सं./Ita No.162/Bil/2017 (Ay : 2010-2011) आयकर अपील सं./Ita No.115/Bil/2015 (Ay : 2011-2012) आयकर अपील सं./Ita No.102/Bil/2017 (Ay : 2012-2013) आयकर अपील सं./Ita No.103/Bil/2017 (Ay : 2013-2014) आयकर अपील सं./Ita No.204/Rpr/2017 (Ay : 2014-2015) आयकर अपील सं./Ita No.169/Rpr/2018 (Ay : 2015-2016) आयकर अपील सं./Ita No.33/Rpr/2019 (Ay : 2016-2017) South Eastern Coal Fields Ltd., Vs Jcit, Range-1, Bilaspur Seepat Road, Bilaspur Pan No. :Aadcs 2066 E (अपीलाथ" /Appellant) .. (""यथ" / Respondent) & आयकर अपील सं./Ita No.204/Bil/2012 (Ay : 2009-2010) आयकर अपील सं./Ita No.382/Bil/2014 (Ay : 2010-2011) आयकर अपील सं./Ita No.103/Bil/2015 (Ay : 2011-2012) आयकर अपील सं./Ita No.98/Bil/2017 (Ay : 2012-2013) आयकर अपील सं./Ita No.99/Bil/2017 (Ay : 2013-2014) आयकर अपील सं./Ita No.188/Rpr/2017 (Ay : 2014-2015) आयकर अपील सं./Ita No.171/Rpr/2018 (Ay : 2015-2016) आयकर अपील सं./Ita No.54/Rpr/2019 (Ay : 2016-2017) Dcit, Circle-1(1), Bilaspur Vs South Eastern Coal Fields Ltd., Seepat Road, Bilaspur Pan No. :Aadcs 2066 E (अपीलाथ" /Appellant) (""यथ" / Respondent) .. िनधा"रती क" ओर से /Assessee By : Shri Ajit Korde, Advocate, Shri Ankur Goel & Shri Ankit Agrawal, Cas राज"व क" ओर से /Revenue By : Shri Debashish Lahiri, Cit-Dr सुनवाई क" तार"ख / Date Of Hearing : 26/09/2023 घोषणा क" तार"ख/Date Of Pronouncement : 30/10/2023

Section 3 of Chapter-II of the said Act, which contains details of the liability of the employer and compensation and also section 4 of the said Chapter, which enumerates that the amount of compensation, payable by the employer, he submitted that the provision for compensation made by the assessee is as per the provisions