INCOME TAX OFFICER, WARD-4(1),, RAIPUR vs. SHRI RAKESH AMRANI, RAIPUR

ITA 97/RPR/2020Status: DisposedITAT Raipur16 July 2026AY 2016-1734 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the CIT(A)'s reasoning for treating the transactions as hawala business and taxing only commission was not convincing. The Tribunal set aside the impugned order and remitted the matter back to the CIT(A) for fresh adjudication.

What were the facts?

The assessee was found to be operating bank accounts of others, allegedly for hawala transactions, earning commission. The Assessing Officer made additions based on these transactions, which the CIT(A) partly deleted, considering it as commission income from hawala business.

What were the issues?

Whether the CIT(A) was justified in deleting additions made by the AO and treating the transactions as hawala business, taxing only commission income.

Which sections of the Income-tax Act were involved?

Section 69A,Section 69C,Section 250

AI-generated summary — verify with the full judgment below

आयकर अपीलीय अिधकरण, रायपुर "ायपीठ, रायपुर IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR "ी पाथ" सारथी चौधरी, "ाियक सद" एवं "ी अवधेश कुमार िम", लेखा सद" के सम" BEFORE SHRI PARTHA SARATHI CHAUDHURY, JM & SHRI AVDHESH KUMAR MISHRA, AM आयकर अपील सं./ITA No: 90/RPR/2020 (िनधा"रण वष" Assessment Year: 2016-17)

Rakesh Kumar Amrani, Vs Income Tax Officer, Ward-4(3), 42, Near Amar Kutir, Street No.3, Central Revenue Building, Civil Lines, Katora Talab, Raipur-492001, C.G. Raipur – 492001. C.G. PAN: AFIPA9762Q (अपीलाथ"/Appellant) : (""थ" / Respondent) िनधा"रती की ओर से / Assessee by : Shri Sunil Kumar Agrawal, CA. राज" की ओर से / Revenue by : Shri Ram Tiwari, CIT-DR सुनवाई की तारीख / Date of Hearing : 23/04/2026 घोषणा की तारीख / Date of : 16/07/2026 Pronouncement AND आयकर अपील सं./ITA No: 97/RPR/2020 (िनधा"रण वष" Assessment Year: 2016-17) Income Tax Officer, Ward-4(1), Vs Rakesh Kumar Amrani, Central Revenue Building, 42, Near Amar Kutir, Street No.3, Civil Lines, Raipur – 492001. C.G. Katora Talab, Raipur-492001. C.G. PAN: AFIPA9762Q (अपीलाथ"/Appellant) (""थ" / Respondent) : राज" की ओर से / Revenue by : Shri Ram Tiwari, CIT-DR िनधा"रती की ओर से / Assessee by : Shri

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