INCOME TAX OFFICER-1(1), RAIPUR, RAIPUR vs. ADARSH RICE MILL, RAIPUR

ITA 446/RPR/2026Status: HeardITAT Raipur06 July 2026AY 2015-168 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the order of the CIT(Appeals) and remanded the matter back to its file. The CIT(Appeals) is directed to wait for the decision of the Hon'ble Jurisdictional High Court on the issue of bogus purchases and then pass necessary orders.

What were the facts?

The Assessing Officer made an addition of Rs. 1,06,48,980/- on account of alleged bogus purchases, rejecting the assessee's books of account. The CIT(Appeals) deleted these additions. The issue of bogus purchases by rice millers is sub-judice before the Hon'ble Jurisdictional High Court.

What were the issues?

Whether the additions made by the Assessing Officer on account of alleged bogus purchases are sustainable when the issue is pending before the High Court. The appropriateness of remanding the matter to the CIT(Appeals) to await the High Court's decision.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 145(3),Section 69C

AI-generated summary — verify with the full judgment below

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

Before: SHRI PARTHA SARATHI CHAUDHURY & SHRI AVDHESH KUMAR MISHRA

For Appellant: Shri Sunil Kumar Agrawal, CA &, Ms. Vidya Verma, Advocate
For Respondent: Shri Piyush Tripathi, Sr. DR
Hearing: 03.07.2026Pronounced: 06.07.2026

PER PARTHA SARATHI CHAUDHURY, JM: The present appeal preferred by the Revenue emanates from the order of the Ld.Addl/JCIT(A)-1, Noida dated 23.03.2026 for the assessment year 2015-16 as per the grounds of appeal on record.

2.

Brief facts in this case are that the assessee derives income mainly from business of milling of rice and had filed return of income for the year under consideration on 22.09.2015, declaring total income at Rs.2,14,060/-. The A.O completed

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

More judgments on Section 145(3)

All 3,640 judgments and leading authorities on Section 145(3) →

Recent GST High Court judgments

Search GST case law →