DCIT(CENTRAL)-1,RAIPUR, RAIPUR vs. KALMESH KUMAR KESHARWANI, RAIPUR

In the result, appeal filed by the assessee in ITA No

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos.122, 123 & 124/Rpr/2024 "नधा"रण वष" / Assessment Years : 2013-14, 2014-15 & 2015-16 Kamlesh Kumar Kesharwani 112, Janta Colony, Gudhiyari, Raipur (C.G.)-492 001 Pan: Aewpk6876Q .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax-1(1), Raipur (C.G.) ……""यथ" / Respondent आयकर अपील सं. / Ita Nos.135, 136 & 138/Rpr/2024 "नधा"रण वष" / Assessment Years : 2013-14, 2014-15 & 2015-16 The Deputy Commissioner Of Income Tax-(Central)-1, Raipur (C.G.)

bogus purchases, thus, restricted the addition to 8.47% [10% (-) 1.53%] of the value of the bogus purchases. Accordingly, the CIT(Appeals

DCIT(CENTRAL)-1, RAIPUR vs. KALMESH KUMAR KESHARWANI, RAIPUR

In the result, appeal filed by the assessee in ITA No

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos.122, 123 & 124/Rpr/2024 "नधा"रण वष" / Assessment Years : 2013-14, 2014-15 & 2015-16 Kamlesh Kumar Kesharwani 112, Janta Colony, Gudhiyari, Raipur (C.G.)-492 001 Pan: Aewpk6876Q .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax-1(1), Raipur (C.G.) ……""यथ" / Respondent आयकर अपील सं. / Ita Nos.135, 136 & 138/Rpr/2024 "नधा"रण वष" / Assessment Years : 2013-14, 2014-15 & 2015-16 The Deputy Commissioner Of Income Tax-(Central)-1, Raipur (C.G.)

bogus purchases, thus, restricted the addition to 8.47% [10% (-) 1.53%] of the value of the bogus purchases. Accordingly, the CIT(Appeals

KAMLESH KUMAR KESHARWANI,RAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX-1(1), RAIPUR, RAIPUR

In the result, appeal filed by the assessee in ITA No

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos.122, 123 & 124/Rpr/2024 "नधा"रण वष" / Assessment Years : 2013-14, 2014-15 & 2015-16 Kamlesh Kumar Kesharwani 112, Janta Colony, Gudhiyari, Raipur (C.G.)-492 001 Pan: Aewpk6876Q .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax-1(1), Raipur (C.G.) ……""यथ" / Respondent आयकर अपील सं. / Ita Nos.135, 136 & 138/Rpr/2024 "नधा"रण वष" / Assessment Years : 2013-14, 2014-15 & 2015-16 The Deputy Commissioner Of Income Tax-(Central)-1, Raipur (C.G.)

bogus purchases, thus, restricted the addition to 8.47% [10% (-) 1.53%] of the value of the bogus purchases. Accordingly, the CIT(Appeals

KAMLESH KUMAR KESHARWANI,RAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX-1(1), RAIPUR, RAIPUR

In the result, appeal filed by the assessee in ITA No

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos.122, 123 & 124/Rpr/2024 "नधा"रण वष" / Assessment Years : 2013-14, 2014-15 & 2015-16 Kamlesh Kumar Kesharwani 112, Janta Colony, Gudhiyari, Raipur (C.G.)-492 001 Pan: Aewpk6876Q .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax-1(1), Raipur (C.G.) ……""यथ" / Respondent आयकर अपील सं. / Ita Nos.135, 136 & 138/Rpr/2024 "नधा"रण वष" / Assessment Years : 2013-14, 2014-15 & 2015-16 The Deputy Commissioner Of Income Tax-(Central)-1, Raipur (C.G.)

bogus purchases, thus, restricted the addition to 8.47% [10% (-) 1.53%] of the value of the bogus purchases. Accordingly, the CIT(Appeals

KAMLESH KUMAR KESHARWANI,RAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX-1(1), RAIPUR, RAIPUR

In the result, appeal filed by the assessee in ITA No

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos.122, 123 & 124/Rpr/2024 "नधा"रण वष" / Assessment Years : 2013-14, 2014-15 & 2015-16 Kamlesh Kumar Kesharwani 112, Janta Colony, Gudhiyari, Raipur (C.G.)-492 001 Pan: Aewpk6876Q .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax-1(1), Raipur (C.G.) ……""यथ" / Respondent आयकर अपील सं. / Ita Nos.135, 136 & 138/Rpr/2024 "नधा"रण वष" / Assessment Years : 2013-14, 2014-15 & 2015-16 The Deputy Commissioner Of Income Tax-(Central)-1, Raipur (C.G.)

bogus purchases, thus, restricted the addition to 8.47% [10% (-) 1.53%] of the value of the bogus purchases. Accordingly, the CIT(Appeals

DEPUTY COMMISSIONER OF INCOME TAX-1(1), RAIPUR vs. SHANTA TECHNO PRIVATE LIMITED, RAIPUR

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 155/Rpr/2025 (िनधा"रण वष" Assessment Year: 2018-19)

bogus purchase it is paramount to distinguish between the bogus purchase and untested purchases, and accordingly, it is required to decide

INCOME TAX OFFICER, WARD-2(1), RAIPUR vs. MESERS GOYAL AGRO INDUSTRIES, RAIPUR

In the result, appeal of the revenue is partly allowed for statistical purposes in terms of our aforesaid observations

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 217/Rpr/2019 "नधा"रण वष" / Assessment Year : 2013-14 The Income Tax Officer-2(1), Raipur (C.G.) .......अपीलाथ" / Appellant बनाम / V/S. M/S. Goyal Agro Industries, 21/570 Puran Dal Mill, Ramsagar Para, Raipur (C.G.) Pan : Aaefg6054E ……""यथ" / Respondent

bogus purchases, despite accepting the fact that it was a bogus purchase? 2. Whether on the facts of the cases

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1(1), RAIPUR vs. MESERS TIRUPATI BALAJI FOOD PRIVATE LIMITED, TILDA

In the result, appeal of the revenue in ITA No

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No.202/Rpr/2018 "नधा"रण वष" / Assessment Year : 2014-15 The Assistant Commissioner Of Income Tax-1(1), Raipur (C.G.) .......अपीलाथ" / Appellant बनाम / V/S. M/S. Tirupati Balaji Foods Pvt. Ltd., Tilda-Neora, Raipur (C.G.) Pan : Aacct7476L ……""यथ" / Respondent आयकर अपील सं. / Ita No.13/Rpr/2019 "नधा"रण वष" / Assessment Year : 2015-16 The Assistant Commissioner Of Income Tax-1(1), Raipur (C.G.) .......अपीलाथ" / Appellant बनाम / V/S. M/S. Tirupati Balaji Foods Pvt. Ltd., Tilda-Neora, Raipur (C.G.) Pan : Aacct7476L ……""यथ" / Respondent

purchases are nothing but bogus purchases managed through bogus bills?" 2. "Whether on points of law and on fact & circumstances

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1(1), RAIPUR vs. MESERS TIRUPATI BALAJI FOOD PRIVATE LIMITED, TILDA

In the result, appeal of the revenue in ITA No

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No.202/Rpr/2018 "नधा"रण वष" / Assessment Year : 2014-15 The Assistant Commissioner Of Income Tax-1(1), Raipur (C.G.) .......अपीलाथ" / Appellant बनाम / V/S. M/S. Tirupati Balaji Foods Pvt. Ltd., Tilda-Neora, Raipur (C.G.) Pan : Aacct7476L ……""यथ" / Respondent आयकर अपील सं. / Ita No.13/Rpr/2019 "नधा"रण वष" / Assessment Year : 2015-16 The Assistant Commissioner Of Income Tax-1(1), Raipur (C.G.) .......अपीलाथ" / Appellant बनाम / V/S. M/S. Tirupati Balaji Foods Pvt. Ltd., Tilda-Neora, Raipur (C.G.) Pan : Aacct7476L ……""यथ" / Respondent

purchases are nothing but bogus purchases managed through bogus bills?" 2. "Whether on points of law and on fact & circumstances

INCOME TAX OFFICER, WARD- 3(1), RAIPUR vs. HARSHA RICE MILLS PRIVATE LIMITED, RAIPUR

In the result, both the appeals of the assessee and revenue are allowed for statistical purposes in terms of our aforesaid observations

Bench: Shri Ravish Sood & Shri G D Padmahshaliआयकर अपील सं. / Ita No.156/Rpr/2019 "नधा"रण वष" / Assessment Year : 2014-15 Harsha Rice Mills Pvt. Ltd. D-22, Sector-5, Devendra Nagar, Raipur (C.G.)-492 001 Pan : Aabch7123H .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer-3(1), Raipur (C.G.) ……""यथ" / Respondent आयकर अपील सं. / Ita No.170/Rpr/2019 "नधा"रण वष" / Assessment Year : 2014-15 The Income Tax Officer-3(1), Raipur (C.G.) .......अपीलाथ" / Appellant बनाम / V/S. Harsha Rice Mills Pvt. Ltd. D-22, Sector-5, Devendra Nagar, Raipur (C.G.)-492 001 Pan : Aabch7123H ……""यथ" / Respondent

purchases are nothing but bogus purchases managed through bogus bills?" 2. "Whether on points of law and on facts & circumstances

HARSHA RICE MILLS PRIVATE LIMITED,RAIPUR vs. INCOME TAX OFFICER, WARD- 3(1), RAIPUR

In the result, both the appeals of the assessee and revenue are allowed for statistical purposes in terms of our aforesaid observations

Bench: Shri Ravish Sood & Shri G D Padmahshaliआयकर अपील सं. / Ita No.156/Rpr/2019 "नधा"रण वष" / Assessment Year : 2014-15 Harsha Rice Mills Pvt. Ltd. D-22, Sector-5, Devendra Nagar, Raipur (C.G.)-492 001 Pan : Aabch7123H .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer-3(1), Raipur (C.G.) ……""यथ" / Respondent आयकर अपील सं. / Ita No.170/Rpr/2019 "नधा"रण वष" / Assessment Year : 2014-15 The Income Tax Officer-3(1), Raipur (C.G.) .......अपीलाथ" / Appellant बनाम / V/S. Harsha Rice Mills Pvt. Ltd. D-22, Sector-5, Devendra Nagar, Raipur (C.G.)-492 001 Pan : Aabch7123H ……""यथ" / Respondent

purchases are nothing but bogus purchases managed through bogus bills?" 2. "Whether on points of law and on facts & circumstances

SURESH SHARMA,RAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX-1(1), RAIPUR, RAIPUR

In the result, appeal of the assessee is partly allowed for statistical purposes in terms of our aforesaid observations

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 36/Rpr/2023 "नधा"रण वष" / Assessment Year : 2014-15

Bogus firm Amount of Peak purchase Date of peak No. purchase amount purchase 3. M/s. Krishna Processors, Rs.31,00,000/- Rs.25

DEPUTY COMMISSIONER OF INCOME TAX 1(1), RAIPUR vs. TIRUPATI BALAJI FOODS PRIVATE LIMITED, RAIPUR

In the result, appeal of the Revenue is allowed for statistical purposes

Bench: Shri Partha Sarathi Chaudhury & Shri Arun Khodpiaआयकर अपील सं. / Ita No.657/Rpr/2025 "नधा"रण वष" / Assessment Year : 2012-13 The Deputy Commissioner Of Income Tax-1(1), Raipur (C.G.)

bogus purchase is to be added and not only 25% of the entire bogus purchases. In this regard, Ld. CIT(Appeals

SHANTI PARBOILING INDUSTRIES,RAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2(1), RAIPUR

In the result, the appeal of the assessee is allowed for statistical purposes in terms of our aforesaid observations

Bench: Shri Ravish Sood & Shri G D Padmahshaliआयकर अपील सं. / Ita No.99/Rpr/2021 "नधा"रण वष" / Assessment Year : 2016-17

purchase of Rs.2,97,87,500/- as bogus. 9. The A.O after treating the impugned purchases in question as bogus

ASHOK KUMAR WADHWANI, RAIPUR,RAIPUR vs. INCOME TAX OFFICER, WARD-1(2), RAIPUR, RAIPUR

In the result, appeal in ITA No

Bench: Shri Partha Sarathi Chaudhury & Shri Arun Khodpiaआयकर अपील सं./Ita Nos.117 &118/Rpr/2024 "नधा"रण वष" /Assessment Year: 2014-15 & 2016-17 Ashok Kumar Wadhwani, Ujwal Udyog, Sinodha, Neora, Tilda, Raipur, Chhattisgarh. Pan: Aahpw1400B .......अपीलाथ" / Appellant बनाम / V/S.

bogus purchases invoices in respect of ell cakes shown as purchased by the assessee from 33 bogus suppliers. We have

ASHOK KUMAR WADHWANI, RAIPUR,RAIPUR vs. INCOME TAX OFFICER, WARD-1(2), RAIPUR, RAIPUR

In the result, appeal in ITA No

Bench: Shri Partha Sarathi Chaudhury & Shri Arun Khodpiaआयकर अपील सं./Ita Nos.117 &118/Rpr/2024 "नधा"रण वष" /Assessment Year: 2014-15 & 2016-17 Ashok Kumar Wadhwani, Ujwal Udyog, Sinodha, Neora, Tilda, Raipur, Chhattisgarh. Pan: Aahpw1400B .......अपीलाथ" / Appellant बनाम / V/S.

bogus purchases invoices in respect of ell cakes shown as purchased by the assessee from 33 bogus suppliers. We have

RAVI KEDIA, BALODA BAZAR,BALODA BAZAR vs. INCOME TAX OFFICER, WARD BHATAPARA, BALODA BAZAR, BALODA BAZAR

In the result, appeal of the assessee is allowed for statistical purposes in terms of my aforesaid observations

Bench: Shri Ravish Soodआयकर अपील सं./ Ita No. 111/Rpr/2023 "नधा"रण वष" / Assessment Year : 2012-13 Ravi Kedia, Ekdand Chawal Udyog, Village Risda, Baloda Bazar, Chhattisgarh-493 332 Pan : Ajrpk5750D .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-Bhatapara (C.G.). ……""यथ" / Respondent

purchases transactions and gross profit of bogus purchases transactions [excluding purchase of Rs.2,80,000/- (supra)] would be reduced on a pro-rata

SHIV TRADING CO., RAIGARH,RAIGARH vs. INCOME TAX OFFICER, NFAC, DELHI

In the result, appeal of the assessee is allowed for statistical purposes in terms of my aforesaid observations

Bench: Shri Ravish Soodआयकर अपील सं./ Ita No.101/Rpr/2023 "नधा"रण वष" / Assessment Year : 2013-14 Shiv Trading Co. Saranggarh Road, Chhatamuda Chowk, Raigarh-496 001 (C.G.) Pan : Aaqfs3990K .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Nfac, Delhi. ……""यथ" / Respondent

bogus purchase bills aggregating to Rs.26.88 lacs that were procured from a bogus entity, viz. M/s. Shri Khand Agrotech, the A.O reopened

CHAITANYA SOLVEX PVT. LTD., RAIPUR,RAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1), RAIPUR, RAIPUR

In the result, appeal of the assessee in ITA No

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos. 250 & 251/Rpr/2023 "नधा"रण वष" / Assessment Years : 2015-16 & 2016-17 Chaitanya Solvex Private Limited 58, Gandhi Chowk, Neora, Raipur (C.G.)-493 114 Pan : Aaacc9874F .......अपीलाथ" / Appellant बनाम / V/S.

purchases from the aforementioned parties and dubbed the same as bogus purchases. 5. The A.O further in the course of the assessment