Digitally 2025:CGHC:24257-DB signed by SISTA SISTA SOM AYAJUL U AFR SOMAYAJULU Date:

2025.06.23

18:49:18 HIGH COURT OF CHHATTISGARH AT BILASPUR +0530 TAXC No. 81 of 2025 (Assessment Year 2018-19)

{Arising out of order dated 21-7-2023 passed by the Income Tax Appellate Tribunal, Raipur Bench, Raipur in ITA No.8/RPR/2023 and 37 others}

District Mining Officer, Bemetara Mining Office, Collectorate Campus, Bemetara, Chhattisgarh – 491335 --- Appellant versus The Deputy Commissioner of Income Tax (TDS), Raipur, Chhattisgarh --- Respondent TAXC No. 92 of 2025 (Assessment Year 2013-14)

District Mining Officer, Dantewada Mining Office, Collectorate Campus, Anwarbhata, P.O. Dantewada, District South Bastar Dantewada, Chhattisgarh – 494449 --- Appellant Versus The Deputy Commissioner of Income Tax (TDS), Raipur, Chhattisgarh --- Respondent TAXC No. 85 of 2025 (Assessment Year 2014-15)

District Mining Officer, Bemetara Mining Office, Collectorate Campus, Bemetara, Chhattisgarh – 491335 --- Appellant Versus The Deputy Commissioner of Income Tax (TDS), Raipur, Chhattisgarh --- Respondent TAXC No. 73 of 2025 (Assessment Year 2017-18)

District Mining Officer, Bemetara Mining Office, Collectorate Campus, Bemetara, Chhattisgarh – 491335 --- Appellant Versus The Deputy Commissioner of Income Tax (TDS), Raipur, Chhattisgarh --- Respondent TAXC No. 100 of 2025 (Assessment Year 2018-19)

District Mining Officer, Bijapur, Collectorate Campus, Bijapur, Chhattisgarh – 494444 --- Appellant Versus The Deputy Commissioner of Income Tax (TDS), Raipur, Chhattisgarh --- Respondent TAXC No. 98 of 2025 (Assessment Year 2019-20)

District Mining Officer, Dantewada Mining Office, Collectorate Campus, Anwarbhatha, P.O. Dantewada, District South Bastar Dantewada, Chhattisgarh – 494449 --- Appellant Versus The Deputy Commissioner of Income Tax (TDS), Raipur, Chhattisgarh --- Respondent TAXC No. 93 of 2025 (Assessment Year 2015-16)

District Mining Officer, Dantewada Mining Office, Collectorate Campus, Anwarbhata, P.O. Dantewada, District South Bastar Dantewada, Chhattisgarh – 494449 --- Appellant Versus The Deputy Commissioner of Income Tax (TDS), Raipur, Chhattisgarh --- Respondent TAXC No. 97 of 2025 (Assessment Year 2019-20)

District Mining Officer Bijapur, Collectorate Campus, Bijapur, Chhattisgarh – 494444 --- Appellant Versus The Deputy Commissioner of Income Tax (TDS), Raipur, Chhattisgarh --- Respondent TAXC No. 86 of 2025 (Assessment Year 2016-17)

District Mining Officer, Bemetara Mining Office, Collectorate Campus, Bemetara, Chhattisgarh – 491335 --- Appellant Versus The Deputy Commissioner of Income Tax (TDS), Raipur, Chhattisgarh --- Respondent TAXC No. 82 of 2025 (Assessment Year 2015-16)

District Mining Officer, Bemetara Mining Office, Collectorate Campus, Bemetara, Chhattisgarh – 491335 --- Appellant Versus The Deputy Commissioner of Income Tax (TDS), Raipur, Chhattisgarh --- Respondent TAXC No. 83 of 2025 (Assessment Year 2013-14)

District Mining Officer, Bemetara Mining Office, Collectorate Campus, Bemetara, Chhattisgarh – 491335 --- Appellant Versus The Deputy Commissioner of Income Tax (TDS), Raipur, Chhattisgarh --- Respondent TAXC No. 84 of 2025 (Assessment Year 2019-20)

District Mining Officer, Bemetara Mining Office, Collectorate Campus, Bemetara, Chhattisgarh – 491335 --- Appellant Versus The Deputy Commissioner of Income Tax (TDS), Raipur, Chhattisgarh --- Respondent TAXC No. 95 of 2025 (Assessment Year 2019-20)

District Mining Officer, Bijapur, Collectorate Campus, Bijapur, Chhattisgarh – 494444 --- Appellant Versus The Deputy Commissioner of Income Tax (TDS), Raipur, Chhattisgarh --- Respondent TAXC No. 96 of 2025 (Assessment Year 2014-15)

District Mining Officer, Dantewada Mining Office, Collectorate Campus, Anwarbhata, P.O. Dantewada, District South Bastar Dantewada, Chhattisgarh – 494449 --- Appellant Versus The Deputy Commissioner of Income Tax (TDS), Raipur, Chhattisgarh --- Respondent TAXC No. 101 of 2025 (Assessment Year 2016-17)

District Mining Offi