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

ITA 447/RPR/2026Status: DisposedITAT Raipur02 July 2026AY 2016-178 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal noted that the issue of bogus purchases by rice millers is sub-judice before the High Court. Following previous consistent decisions, the Tribunal set aside the CIT(Appeals) order and remanded the matter back.

What were the facts?

The Assessing Officer made additions for alleged bogus purchases and estimated suppressed income. The CIT(Appeals) deleted these additions. The Revenue appealed this deletion.

What were the issues?

Whether additions for bogus purchases made by the Assessing Officer were justified, especially when the issue is pending before the High Court.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 145(3),Section 69C,Section 147

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 Sunil Kumar Agrawal, CA &, Ms. Vidya Verma, Advocate
For Respondent: Shri Piyush Tripathi, Sr. DR
Hearing: 02.07.2026Pronounced: 02.07.2026

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 2016-17 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 03.10.2026, declaring total income at Rs.3,98,090/-. The A.O complet

The order continues below.

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