DEPUTY COMMISSIONER OF INCOME TAX-1(1), RAIPUR vs. AVANI FERRO ALLOYS PVT. LTD., RAIPUR

ITA 90/RPR/2025Status: DisposedITAT Raipur06 August 2026AY 2017-1844 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the notice issued by the Assessing Officer under Section 148A(b) was not in accordance with law as it did not provide the assessee the mandatory minimum statutory period of seven clear days to respond. Consequently, the notice was quashed.

What were the facts?

The Revenue appealed against the deletion of additions made on account of alleged bogus sales. The Assessing Officer had made additions under Section 68 read with Section 115BBE for unexplained credit arising from sales to certain parties. The CIT(A) had deleted the additions, finding that the AO had not properly addressed crucial aspects and had not substantiated the allegations.

What were the issues?

Whether the notice issued under Section 148A(b) was valid, considering the period provided for response. Whether the additions on account of alleged bogus sales were justified.

Which sections of the Income-tax Act were involved?

Section 68,Section 115BBE,Section 148A(b),Section 148

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, RAIPUR BENCH, RAIPUR

Before: JUSTICE (RETD.) SHRI C. V. BHADANG & SHRI R. K. PANDA

For Appellant: Shri Rajesh Kumar Chawda, CA &
For Respondent: Shri Rituparna Namdeo, CIT-DR
Pronounced: 06.08.2026

PER R.K. PANDA, VP:

The above batch of 4 appeals filed by the Revenue are directed against the separate orders of the Ld. CIT(A) / NFAC, Delhi as mentioned above. For the sake of convenience, all these appeals were heard together and are being disposed off by this common order.

2.

Facts of the case, in brief, are that the assessee is a private limited company and filed its return of income for the impugned assessment year on 27.09.2015 decl

The order continues below.

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