ASSISTANT COMMISSIONER OF INCOME TAX (CENTRAL CIRCLE)-1,, RAIPUR vs. M/S. CHHATISGARH DISTILLERIES LIMITED, KOLKATA

ITA 103/RPR/2020Status: DisposedITAT Raipur31 July 2025AY 2017-1830 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the loose papers, which matched excise department notifications, did not represent unaccounted sales. It also found that a purported agreement was a 'dumb document' as it was unsigned, undated, denied by the counterparty, and not acted upon.

What were the facts?

During a search operation, loose papers were found which the Assessing Officer (AO) interpreted as evidence of unaccounted sales and investments. The AO made additions based on these documents and statements recorded under Section 132(4).

What were the issues?

Whether additions made by the AO based on loose papers and statements recorded during search are justified, and whether a cross-objection on a legal ground is maintainable after the revenue's appeal is dismissed.

Which sections of the Income-tax Act were involved?

Section 132,Section 153A,Section 69C,Section 115BBE,Section 132(4),Section 153D,Section 69

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Income Tax Appellate Tribunal, RAIPUR BENCH, RAIPUR

Before: SHRI PARTHA SARATHI CHAUDHURY & SHRI ARUN KHODPIA

For Appellant: Shri S.R Rao, Advocate
For Respondent: Shri S.L Anuragi, Ld. CIT-DR
Hearing: 29.07.2025Pronounced: 31.07.2025

Heard together (2 matters)

ITA No.103/RPR/2020
CO No.15/RPR/2023

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

PER PARTHA SARATHI CHAUDHURY, JM: The captioned appeal preferred by the revenue and cross objection by the assessee emanates from the order of the Ld.CIT(Appeals)- 3, Bhopal dated 16.09.2020 for the assessment year 2017-18 as per the grounds of appeal on record.

2.

Both the parties herein conceded that since the facts and issues involved i

The order continues below.

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