JOINT COMMISSIONER OF INCOME TAX (OSD), CIRCLE -1(1), RAIPUR, RAIPUR vs. ALOK AGRAWAL, RAIPUR

ITA 345/RPR/2026Status: DisposedITAT Raipur31 August 2026AY 2018-196 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the CIT(Appeals) relied on an overruled judgment. The Tribunal restored the matter to the CIT(Appeals) to decide afresh, considering a subsequent judgment and principles of natural justice.

What were the facts?

The Revenue appealed against an order that deleted an addition of Rs. 35,66,237/- made on account of alleged bogus purchases. The assessee's cross-objection was dismissed for lack of evidence regarding denial of hearing.

What were the issues?

Whether the addition for bogus purchases can be restricted to the profit element when sales are accepted, or if the entire amount should be disallowed based on subsequent judicial pronouncements.

Which sections of the Income-tax Act were involved?

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 R.B Doshi, CA
For Respondent: Shri Piyush Tripathi, Sr. DR
Hearing: 13.07.2026Pronounced: 31.08.2026

Heard together (2 matters)

ITA No.345/RPR/2026
CO No.18/RPR/2026

Read from the judgment's own cause title. This page is filed under one of them.

PER BENCH: The present appeal preferred by the Revenue and corresponding cross-objection preferred by the assessee emanates from the order of the Ld.CIT(Appeals)/NFAC, Delhi dated 23.02.2026 for the assessment year 2018-19 as per the grounds of appeal on record.

2.

At the time of hearing, the Ld. Counsel for the assessee submitted that reassessment order is illegal since it was passed without providing proper opportunit

The order continues below.

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