(i). RMP Perianna Pillai & Co. Vs. CIT (1961) 42 ITR 370 (Mad) (ii). CIT v. Winner Constructions Pvt. Ltd.

Deputy Commissioner of Income Tax, ( Central)-2, Raipur vs. Shri Sanjay Kumar Agrawal, Raipur

In the result, both appeals of the revenue are dismissed

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अऩीऱ सं./Ita No.169 & 179/Rpr/2019 (ननधाारण वषा / Assessment Year : 2015-2016 & 2016-2017) Acit-2, Raipur Vs Shri Sanjay Kumar Agrawal, Shri Shyam Tower, Kavita Nagar, Main Road, Avanti Vihar, Raipur Pan No. : Afdpa 6944 B (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

…ubsequent year. Our aforesaid conviction is fortified by the following judicial pronouncements: (i). RMP Perianna Pillai & Co. Vs. CIT (1961) 42 ITR 370 (Mad) (ii). CIT Vs. Winner Constructions Pvt. Ltd. (2012) 81 CCH 91 (Del) (iii). CIT Vs. K S Bhatia (2004) 269 ITR 57 (P&H) At this stage, we may herein observe that the AO while rejecting the books of accounts of the assessee for the year under consideration, i.e AY 2014- 15, had observed, that as the assessee in the preceding years i.e AYs 2006- 07 to 2013-14 had on a suo- motto basis rejected his books of accounts for all the years and declared his income from…

Assistant Commissioner of Income Tax (Central)-2, Raipur vs. Shri Sanjay Kumar Agrawal, Raipur

In the result, both appeals of the revenue are dismissed

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अऩीऱ सं./Ita No.169 & 179/Rpr/2019 (ननधाारण वषा / Assessment Year : 2015-2016 & 2016-2017) Acit-2, Raipur Vs Shri Sanjay Kumar Agrawal, Shri Shyam Tower, Kavita Nagar, Main Road, Avanti Vihar, Raipur Pan No. : Afdpa 6944 B (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

…ubsequent year. Our aforesaid conviction is fortified by the following judicial pronouncements: (i). RMP Perianna Pillai & Co. Vs. CIT (1961) 42 ITR 370 (Mad) (ii). CIT Vs. Winner Constructions Pvt. Ltd. (2012) 81 CCH 91 (Del) (iii). CIT Vs. K S Bhatia (2004) 269 ITR 57 (P&H) At this stage, we may herein observe that the AO while rejecting the books of accounts of the assessee for the year under consideration, i.e AY 2014- 15, had observed, that as the assessee in the preceding years i.e AYs 2006- 07 to 2013-14 had on a suo- motto basis rejected his books of accounts for all the years and declared his income from…

The Assistant Commissioner of Income Tax (Central)-2, Raipur vs. Shri Sanjay Kumar Agrawal, Raipur

Bench: Shri Ravish Sood & Shri Rathod Kamlesh Jayantbhaiआयकर अपील सं. / Ita No. 43/Rpr/2018 "नधा"रण वष" / Assessment Year : 2014-15

…ubsequent year. Our aforesaid conviction is fortified by the following judicial pronouncements: (i). RMP Perianna Pillai & Co. Vs. CIT (1961) 42 ITR 370 (Mad) (ii). CIT Vs. Winner Constructions Pvt. Ltd. (2012) 81 CCH 91 (Del) (iii). CIT Vs. K S Bhatia (2004) 269 ITR 57 (P&H) At this stage, we may herein observe that the AO while rejecting the books of accounts of the assessee for the year under consideration, i.e AY 2014- 15, had observed, that as the assessee in the preceding years i.e AYs 2006- 07 to 2013-14 had on a suo-motto basis rejected his books of accounts for 20 ACIT (Central)-2 Vs. Sri Sanjay Kumar A…

The Assistant Commissioner of Income Tax(Central)-2, Raipur vs. M/S Radheshyam Agrawal, Raipur

Bench: Shri Ravish Sood & Shri Rathod Kamlesh Jayantbhaiआयकर अपील सं. / Ita No. 42/Rpr/2018 "नधा"रण वष" / Assessment Year : 2014-15 The Assistant Commissioner Of Income Tax, (Central)-2, Raipur (C.G.) .......अपीलाथ" / Appellant बनाम / V/S. M/S. Radheshyam Agarwal L-24, Avanti Vihar, Raipur (C.G.) Pan : Aacfr8916J ……""यथ" / Respondent

…ubsequent year. Our aforesaid conviction is fortified by the following judicial pronouncements: (i). RMP Perianna Pillai & Co. Vs. CIT (1961) 42 ITR 370 (Mad) (ii). CIT Vs. Winner Constructions Pvt. Ltd. (2012) 81 CCH 91 (Del) (iii). CIT Vs. K S Bhatia (2004) 269 ITR 57 (P&H) At this stage, we may herein observe that the AO while rejecting the books of accounts of the assessee for the year under consideration, i.e AY 2014- 20 ACIT, (Central)-2 Vs. Radheshyam Agarwal 15, had observed, that as the assessee in the preceding years i.e AYs 2006- 07 to 2012-13 had on a suo-motto basis rejected his books of accounts f…