RAJENDRA SAHU,KATNI vs. INCOME TAX OFFICER-1,, KATNI

Bench: Sh. Kul Bharat & Sh. Nikhil Choudharya.Y. 2013-14 Rajendra Sahu, Vs. Income Tax Officer-1, Ram Manohar Lohiya Ward No. 4, Behind Katni Durga Hospital, Adarsh Colony, Katni Pan: Auvps4330A (Appellant) (Respondent) Assessee By: Sh. Rahul Bardia, C.A. Revenue By: Sh. N.M. Prasad, Sr. Dr 1 Date Of Hearing: 17.09.2025 Date Of Pronouncement: 28.11.2025 O R D E R Per Nikhil Choudhary, A.M. This Is An Appeal Filed By The Assessee Against The Order Of The Ld. Cit(A), Nfac Dated 20.10.2023 Wherein The Ld. Cit(A) Has Dismissed The Appeal Of The Assessee Against The Orders Passed By The Assessing Officer Under Section 147 R.W.S. 144B Of The Income Tax Act On 27.03.2022. The Grounds Of Appeal Are As Under:- “(1) The Order Passed By The Ld Cit (A) Is Bad In Law & Facts, Void Ab Initio & Without Jurisdiction. (2) The Ld Cit (A) Erred In Law & Facts Of The Case In Sustaining The Order, When Notice Issued U/S 148 Is Defective. There Is No Application Of Mind Of Ld Ao & Also Of Sanctioning Authority. (3) The Ld Cit (A) Erred In Law & Facts Of The Case In Sustaining The Order, When Assessee Made Specific Request To Share Copies Of All The Statement Recorded By The Investigation Wing Regarding The Sale Of Properties. These Copies Were Not Given Inspite Of Using Them Against The Assessee. (4) The Ld Cit (A) Erred In Law & Facts Of The Case In Sustaining The Order, When The Hon'Ble Tribunal For Benami Transactions Has Released The Property & Given Relief To Alleged Benamidar & Alleged Beneficial Owner. Copy Of Order Was Filed On Record. (5) The Ld Cit (A) Erred In Law & Facts Of The Case In Sustaining The Addition Of Rs 88,52,740/-U/S 69. 1 A.Y. 2013-14 Rajendra Sahu (6) The Appellant Reserves The Right To Add, Amend Or Alter Any Grounds Of Appeal.”

delay in the filing of the appeal was condoned and the appeal is admitted for hearing. 3. The facts of the case are that as per the information available on the insight portal, the assessee had purchased an immovable property during the relevant period for Rs. 1,18,95,000/- from Sh. Sanjeev Prabhakar in the name of Sh. Amarnath

RAJENDRA SAHU,KATNI vs. INCOME TAX OFFICER-1, , KATNI

Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)

delay in the filing of the appeal was condoned and the appeal is admitted for hearing. 3. The facts of the case are that as per the information available on the insight portal, the assessee had purchased an immovable property during the relevant period for Rs. 92,44,000/- from Sh. Sanjeev Prabhakar in the name of Sh. Amarnath Pyasi

JITENDRA PRATAP SINGH BAGRI,SATNA vs. INCOME TAX OFFICER , WARD , , SATNA

In the result, the appeal filed by the assessee is allowed for statistical purposes

unexplained cash deposits in bank account investment/trading in commodities. used for 3. On the facts and in the circumstances of the case, the authorities below ought to have accepted the explanation regarding savings from agricultural sources considering the extent of agricultural holdings and savings from agricultural income earned by the family of the appellant. 4. On the facts

JAIN WARE HOUSE,SEONI vs. INCOME TAX OFFICER WARD, SEONI

In the result, the appeal is allowed for statistical purposes

Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)

investments of Rs. 52,56,000/-, other than to say that the same was subsidy amount received in firm’s current account and transferred to warehouse loan account at the same time. It denied the fact of any cash deposit of amount of Rs. Rs. 52,56,000/-. Accordingly, after asking the assessee to explain the nature and income from