2026:CGHC:9993-DB Digitally NAFR signed by SHAYNA KADRI HIGH COURT OF CHHATTISGARH AT BILASPUR TAXC No. 189 of 2025

1 - The Deputy Director (Geology And Mining) 1st Floor, Collectorate Parisar, Kutcheri Chowk, Raipur, C.G. 492001 --- Appellant versus

1 - The Deputy Commissioner Of Income Tax (Tds) Raipur, C.G.

--- Respondent(s)

TAXC No. 203 of 2025

1 - The Deputy Director (Geology And Mining) 1st Floor, Collectorate Parisar, Kutcheri Chowk, Raipur Chhattisgarh 492001 ---Appellant Versus

1 - The Deputy Commissioner Of Income Tax (Tds) Raipur Chhattisgarh --- Respondent(s)

TAXC No. 192 of 2025

1 - The Deputy Director (Geology And Mining) 1st Floor, Collectorate Parisar Kutcheri Chowk, Raipur (C.G.) 492001 --- Appellant Versus

1 - The Deputy Commissioner Of Income Tax (Tds) Raipur (C.G.)

--- Respondent(s)

TAXC No. 191 of 2025

1 - The Deputy Director (Geology And Mining) 1st Floor, Collectorate Parisar Kutcheri, Chowk Raipur (C.G.) 492001 ---Appellant Versus

1 - The Deputy Commissioner Of Income Tax (Tds) Raipur (C.G.)

--- Respondent(s)

TAXC No. 202 of 2025

1 - The Deputy Director (Geology And Mining) 1st Floor, Collectorate Parisar, Kutcheri Chowk, Raipur (C.G.) 492001 ---Appellant Versus

1 - The Deputy Commissioner Of Income Tax (Tds) Raipur (C.G.)

--- Respondent(s)

TAXC No. 201 of 2025

1 - The Deputy Director (Geology And Mining) 1st Floor, Collectorate Parisar, Kutcheri Chowk, Raipur, C.G. 492001 ---Appellant Versus

1 - The Deputy Commissioner Of Income Tax (Tds) Raipur, C.G.

--- Respondent(s)

(Cause-title is taken from Case Information System)

For Appellant : Mr. D. R. Minj, Dy. Advocate General

For Respondent : Mr. Amit Chaudhari, Advocate along with

Mr. Vijay Chawla, Advocate

(Division Bench)

(Hon’ble Shri Justice Sanjay S. Agrawal Hon'ble Shri Justice Amitendra Kishore Prasad)

Order On Board

26.02.2026 Per; Amitendra Kishore Prasad, Judge

1. Since identical questions of fact and law arise for consideration in all these tax cases and the substantial questions of law framed therein are common, all the matters were clubbed together, heard analogously with the consent of learned counsel appearing for the respective parties, and are being disposed of by this common judgment in order to maintain consistency and avoid conflicting findings.

2. At the outset, it is noticed that all these appeals were filed beyond the prescribed period of limitation. In certain cases, separate interlocutory applications have been filed seeking condonation of delay, which in all matters is of 667 days. Upon due consideration of the averments made in the applications and the reasons assigned for the delay, and being satisfied that sufficient cause has been shown preventing the appellants from preferring the appeals within time, the delay of 667 days in filing these appeals is hereby condoned. The interlocutory applications stand allowed accordingly.

3. In view of the identical nature of the controversy, Tax Case No.

189 of 2025 is treated as the lead case, and the facts are being referred to therefrom for the sake of convenience.

4. These appeals under Section 260A of the Income Tax Act, 1961 are directed against the common order dated 21.07.2023 passed by the Income Tax Appellate Tribunal, Raipur Bench, Raipur, in ITA No. 214/RPR/2022 and other connected appeals, whereby the learned Tribunal, while partly allowing the appeals of the assessee on certain aspects, upheld the action of the Department in treating the assessee as an “assessee in default” under Sections 206C(1C), 206C(6) and 206C(7) of the Income Tax Act, 1961 in respect of compounding fees received from persons involved in illegal mining and transportation of minor minerals.

5. The factual matrix reveals that a survey under Section 133A(2A)

of the Income Tax Act, 1961 was conducted on 24.09.2018 at the office of the Deputy Director (Geology & Mining), situated at the 1st Floor, Collectorate Parisar, Kutcheri Chowk, Raipur (Chhattisgarh). In furtherance of the said proceedings, a summon was also issued on 17.01.2018 calling u