आयकर अपील(cid:547)य अ(cid:876)धकरण Ûयायपीठ रायपुर म(cid:581)।

IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER AND SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER आयकर अपील सं. /IT(SS)A No.19/RPR/2025 CO No.19/RPR/2025 (cid:467)नधा(cid:91)रण वष (cid:91) / Assessment Year : 2014-15 The Assistant Commissioner of Income Tax, Central Circle-1, Raipur (C.G.)

........अपीलाथ(cid:568) / Appellant बनाम / V/s.

Maruti Clean Coal and Power Limited

8th Floor, CBD Complex, Sector-21, Atal Nagar, Naya Raipur, Raipur-492 018 PAN: AADCM4810C ……(cid:292)×यथ(cid:568) / Respondent आयकर अपील सं. / ITA No.558/RPR/2025 CO No.22/RPR/2025 (cid:467)नधा(cid:91)रण वष (cid:91) / Assessment Year : 2016-17 The Assistant Commissioner of Income Tax, Central Circle-1, Raipur (C.G.)

........अपीलाथ(cid:568) / Appellant CO Nos. 19 & 22/RPR/2025 बनाम / V/s.

Maruti Clean Coal and Power Limited

8th Floor, CBD Complex, Sector-21, Atal Nagar, Naya Raipur, Raipur-492 018 PAN: AADCM4810C ……(cid:292)×यथ(cid:568) / Respondent Assessee by : S/shri Salil Kapoor &

Shivam Yadav, Advocates Revenue by : Shri Yogesh Kumar Sharma, CIT-DR सुनवाई क(cid:551) तार(cid:547)ख / Date of Hea