PBS OIL INDUSTRIES PVT. LTD,. DHAMTARI,DHAMTARI vs. ASSISTANT COMMISSIONER OF INCOME TAX-4(1), RAIPUR, RAIPUR

ITA 842/RPR/2025Status: DisposedITAT Raipur07 September 2026AY 2017-1813 pages

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

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

For Appellant: Shri R.B Doshi, CA
For Respondent: Shri Piyush Tripathi, Sr. DR
Hearing: 12.08.2026Pronounced: 07.09.2026

PER PARTHA SARATHI CHAUDHURY, JM: The present appeal preferred by the assessee emanates from the order of the Ld.ADDL/JCIT(A)-2, Coimbatore, dated 07.10.2025 for the assessment year 2017-18 as per the grounds of appeal on record.

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Brief facts in this case are that the assessee is a company engaged in the business of manufacturing and trading of refined rice bran oil. In the relevant year, the A.O analyzing cash sales ve

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