SURAJ ROLLING PVT. LTD., RAIGARH,RAIGARH vs. ACIT, CENTRAL CIRCLE, BILASPUR, BILASPUR

ITA 769/RPR/2025Status: DisposedITAT Raipur02 July 2026AY 2019-2027 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal held that the additions for commission income and cash receipts were justified. However, it modified the applicability of Section 115BBE to the surrendered income of Rs. 45,00,000/-, deleting additions of Rs. 11,28,344/-, thus allowing the appeal partly.

What were the facts?

The assessee company was searched, and during the assessment, additions were made for commission income and cash receipts. The assessee challenged the assessment order, primarily on grounds of limitation, invalid approval, and the taxability of additions.

What were the issues?

The key issues were the validity of the assessment due to limitation and approval, and the taxability of certain additions under Section 115BBE.

Which sections of the Income-tax Act were involved?

Section 153B,Section 153D,Section 115BBE,Section 69A,Section 69B,Section 69C

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, RAIPUR BENCH, RAIPUR

Before: SHRI PARTHA SARATHI CHAUDHURY, JM & SHRI AVDHESH KUMAR MISHRA, AM

For Appellant: Shri Sunil Kumar Agrawal, CA
Hearing: 16/06/2026

Per Avdhesh Kumar Mishra, AM: This appeal for Assessment Year (‘AY’) 2019-20 filed by the assessee is directed against the order dated 12.11.2025 of Commissioner of Income Tax (Appeals), [CIT(A)], Raipur-3, passed under section 250 of the Income Tax Act, 1961 (‘Act’).

2.

The assessee has raised following grounds: “ Gr.No.1: "On facts and circumstances of the case and in law, assessment made

The order continues below.

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