ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 1, RAIPUR, NAWA RAIPUR vs. SUNIL DHAMEJANI, RAIPUR

ITA 565/RPR/2026Status: DisposedITAT Raipur06 August 2026AY 2018-1920 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal upheld the Ld. CIT(Appeals)'s decision, finding no infirmity in the relief granted. The addition was restricted to Rs. 66,437/-, deleting the differential amount of Rs. 99,47,224/-.

What were the facts?

The Assessing Officer made an addition of Rs. 1,00,13,661/- on account of alleged non-genuine purchases, estimating a 10% gross profit. The assessee contended that purchases were supported by documentary evidence and the estimation was arbitrary.

What were the issues?

The primary issue was the AO's arbitrary estimation of GP on alleged non-genuine purchases without rejecting the books of account. The CIT(A) provided relief by restricting the addition based on comparable purchase rates.

Which sections of the Income-tax Act were involved?

Section 145(3)

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 Veekaas S Sharma, CA
For Respondent: Shri Piyush Tripathi, Sr. DR
Hearing: 06.08.2026Pronounced: 06.08.2026

PER PARTHA SARATHI CHAUDHURY, JM: The present appeal preferred by the Revenue emanates from the order of the Ld.CIT(Appeals), Raipur-3 dated 23.04.2026 for the assessment year 2018-19 as per the grounds of appeal on record.

2.

At the very outset, it is noted that the appeal is time barred by 3 days. The Ld. Sr. DR submitted that due to certain technical flaws and ground level difficu

The order continues below.

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