DCIT, CENTRAL CIRCLE 1, RAIPUR, NAWA RAIPUR vs. HILL BROW METALLICS & CONSTRUCTION PRIVATE LIMITED, RAIGARH

ITA 456/RPR/2026Status: DisposedITAT Raipur21 September 2026AY 2022-238 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that neither the Assessing Officer nor the CIT(Appeals) conducted independent inquiries to ascertain the modus operandi of the alleged bogus purchases. Therefore, the matter was restored to the Assessing Officer for necessary verification and inquiry.

What were the facts?

The Revenue appealed against the CIT(Appeals) order which restricted the addition on account of bogus purchases to 12.5% of the total amount. The Assessing Officer had made a full addition of the alleged bogus purchases.

What were the issues?

Whether the Assessing Officer and CIT(Appeals) conducted sufficient independent inquiry before making additions/reliefs regarding bogus purchases.

Which sections of the Income-tax Act were involved?

Section 250(4),Section 250(6)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, RAIPUR BENCH, “DB” RAIPUR

Before: SHRI R.K PANDA & SHRI PARTHA SARATHI CHAUDHURY

For Appellant: Shri Amit Maloo Jain, Advocate
For Respondent: Shri Rituparna Namdeo, CIT-DR
Hearing: 05.08.2026Pronounced: 21.09.2026

PER PARTHA SARATHI CHAUDHURY, JM: The captioned appeals preferred by the Revenue emanates from the respective orders of the Ld.CIT(Appeals), Raipur-3 dated 26.03.2026 for the assessment year 2021-22 & 2022-23 as per the grounds of appeal on record.

2.

At the very outset, parties herein conceded that the facts and circumstances and issues involved in both thes

The order continues below.

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