RITU LUNIA, JAGDALPUR,JAGDALPUR vs. INCOME-TAX OFFICER, WARD JAGDALPUR, JAGDALPUR

ITA 552/RPR/2026Status: DisposedITAT Raipur15 July 2026AY 2008-099 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the AO's assessment order was bad in law because crucial information from the Investigation Wing, used against the assessee, was not shared. This violated the principles of natural justice (audi alteram partem).

What were the facts?

The assessee's purchases worth Rs. 24,91,600 were disallowed by the Assessing Officer (AO) as bogus. The AO rejected the assessee's books of accounts and made additions under Section 69C. The CIT(Appeals) upheld the additions, stating that the documents provided were self-serving and lacked genuineness.

What were the issues?

Whether the assessment order is vitiated due to non-disclosure of crucial investigation material to the assessee, violating principles of natural justice. Whether the purchases were genuine and supported by adequate evidence.

Which sections of the Income-tax Act were involved?

Section 69C,Section 44AB,Section 133(6)

AI-generated summary — verify with the full judgment below

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

Before: SHRI PARTHA SARATHI CHAUDHURY

For Appellant: Shri Bikram Jain, CA
For Respondent: Shri Piyush Tripathi, Sr. DR
Hearing: 13.07.2026Pronounced: 15.07.2026

PER PARTHA SARATHI CHAUDHURY, JM The present appeal preferred by the assessee emanates from the order of the Ld.CIT(Appeals)/NFAC, Delhi dated 24.04.2026 for the assessment year 2008-09 as per the grounds of appeal on record.

2.

The Ld. Counsel for the assessee submitted that the assessee is a regular ITR filer and books of accounts have been regularly audited and filed a/w. return of income u/s.44AB of the Income Tax Act, 1961 (for short ‘the Act’). In this case, total purchases made by the a

The order continues below.

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