INCOME TAX OFFICER, DHAMTARI vs. NISHANT AGRAWAL, DHAMTARI

ITA 717/RPR/2025Status: DisposedITAT Raipur09 April 2026AY 2015-166 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the addition of bogus purchases was made on a protective basis in the hands of the assessee, who was a partner in the firm that allegedly made the purchases. The Tribunal found no justification for taxing these purchases solely in the hands of the assessee on a protective basis, especially when the firm itself was involved and the assessee became its proprietor only after dissolution. The Tribunal found no infirmity in the order of the CIT(A) deleting the addition.

What were the facts?

The Revenue appealed against the deletion of an addition of Rs. 1,92,55,750/- by the CIT(A), which was made by the AO on account of bogus purchases. The assessee had filed a cross-objection. The AO had reopened the case on a protective basis, alleging that the assessee, as a proprietor, had taken accommodation entries in the garb of bogus purchases.

What were the issues?

Whether the CIT(A) was justified in deleting the addition made on account of bogus purchases on a protective basis, and whether the AO properly considered the fact that the assessee was a partner in a firm involved in the alleged transactions.

Which sections of the Income-tax Act were involved?

Section 250,Section 148,Section 147

AI-generated summary — verify with the full judgment below

आयकर अपीलीय अिधकरण, रायपुर "ायपीठ, रायपुर IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR "ी पाथ" सारथी चौधरी, "ाियक सद" एवं "ी अवधेश कुमार िम", लेखा सद" के सम" BEFORE SHRI PARTHA SARATHI CHAUDHURY, JM & SHRI AVDHESH KUMAR MISHRA, AM आयकर अपील सं./ITA No: 717/RPR/2025 (िनधा"रण वष" Assessment Year: 2015-16) PAN: AGJPA7658M (अपीलाथ"/Appellant) : (""थ" / Respondent) िनधा"रती की ओर से / Assessee by : Shri G. S. Agrawal, CA राज" की ओर से / Revenue by : Dr. Priyanka Patel, Sr. DR सुनवाई की तारीख / Date of Hearing : 02/04/2026 घोषणा की तारीख / Date of : 09/04/2026 Pronouncement ""ा"ेप सं./CO No: 2/RPR/2026 (Arising out of ITA No.717/RPR/2025 (िनधा"रण वष" Assessment Year: 2015-16) PAN: AGJPA7658M (अपीलाथ"/Appellant) (""थ" / Respondent) : िनधा"रती की ओर से / Assessee by : Shri G. S. Agrawal, CA राज" की ओर से / Revenue by : Dr. Priyanka Patel, Sr. DR सुनवाई की तारीख / Date of Hearing : 02/04/2026 घोषण

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