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.)

purchases of Rs.14.41 crore (approx.) that he had claimed to have made from the aforementioned six parties may not be held as bogus and 25% of their value be not added as his income; and (ii) that as to why an addition

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.)

purchases of Rs.14.41 crore (approx.) that he had claimed to have made from the aforementioned six parties may not be held as bogus and 25% of their value be not added as his income; and (ii) that as to why an addition

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.)

purchases of Rs.14.41 crore (approx.) that he had claimed to have made from the aforementioned six parties may not be held as bogus and 25% of their value be not added as his income; and (ii) that as to why an addition

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.)

purchases of Rs.14.41 crore (approx.) that he had claimed to have made from the aforementioned six parties may not be held as bogus and 25% of their value be not added as his income; and (ii) that as to why an addition

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.)

purchases of Rs.14.41 crore (approx.) that he had claimed to have made from the aforementioned six parties may not be held as bogus and 25% of their value be not added as his income; and (ii) that as to why an addition

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, addition has to be made to the extent of the purchases found to be fictitious. The consideration that the gross profit disclosed by the assessee compares favorably as compared to the earlier years is wholly irrelevant. To neutralize the effect of inflation in purchases, the only course open to the Income

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

Income-tax Act, 1961 (for short ‘Act’), dated 31.03.2016 for A.Y. 2013-14. The revenue has assailed the impugned order on the following grounds of appeal before us: “1. Whether on the facts of the cases and in law, the CIT(A) is justified in deleting the addition of Rs. 1,72,43,900/- being bogus purchases

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

bogus purchases and made a consequential addition of Rs.5,59,67,956-/- to the assessee’s returned income. On the basis

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

bogus purchases and made a consequential addition of Rs.5,59,67,956-/- to the assessee’s returned income. On the basis

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

bogus purchases and made a consequential addition of Rs.730,31,125/- to the assessee’s returned income. On the basis

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

bogus purchases and made a consequential addition of Rs.730,31,125/- to the assessee’s returned income. On the basis

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 purchases worth Rs.1,30,78,000/-. Subsequently, assessment order u/s.143(3) r.w.s. 147 of the Act was passed and the income of the assessee was assessed at Rs.55,34,740/- by making an addition

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 purchases and made a consequential addition of Rs.7,75,000/- to the assessee’s returned income. Apart from that

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

addition of 48,16,049/- on ground of alleged bogus purchase made from four parties, as same has already been fully and sufficiently disclosed by the Appellant under the Income

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

bogus. This being a finding of fact, we have proceeded on such basis. Despite this, the question arises whether the Revenue is correct in contending that the entire purchase amount should be added by way of assessee's additional income

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.

purchase amount works out of Rs.71,87,850/- is hereby added to the total income of the assessee in respect of transaction shown to have been made with different bogus firms. Penalty proceedings u/s 271(1)(c) of the IT. Act are Initiated separately for furnishing inaccurate particulars of Income. (Addition

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.

purchase amount works out of Rs.71,87,850/- is hereby added to the total income of the assessee in respect of transaction shown to have been made with different bogus firms. Penalty proceedings u/s 271(1)(c) of the IT. Act are Initiated separately for furnishing inaccurate particulars of Income. (Addition

ARVIND KUMAR AGRAWAL HUF, RAIPUR,RAIPUR vs. INCOME TAX OFFICER-1(1), RAIPUR (ERSTWHILE ITO BHATAPARA), RAIPUR

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

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No. 51/Rpr/2025 "नधा"रण वष" /Assessment Year : 2015-16 Arvind Kumar Agrawal (Huf) Villa No.A-76, Anandam World City, Gad Colony, In Front Of Aishwarya Kingdom, Kachna, Saddu, Raipur (C.G.) Pan : Aabha7878R .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer-1(1), Raipur (C.G.) ……""यथ" / Respondent

bogus purchases under IDS scheme 2016, therefore, rest 15% is added to the total income of the assessee. 2. Addition

ROSHAN LAL AGRAWAL,KORBA vs. INCOME TAX OFFICER , WARD-3, KORBA (C.G.)

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

Bench: Shri Ravish Soodआयकर अपील सं. / Ita No. 240/Rpr/2023 "नधा"रण वष" / Assessment Year : 2011-12 Roshan Lal Agrawal Agrawal Rice Mill, Korba, Champa Road, Pahanda, Dist. Korba (C.G.)-495 677 Pan: Abapa0839N .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-3, Korba (C.G.) ……""यथ" / Respondent

bogus, and after making an addition of the entire amount of the same to his returned income, assessed his income at Rs.29,00,430/-. 7. Aggrieved the assessee carried the matter in appeal before the CIT(Appeals) but without success. The CIT(Appeals) observing that the assessee had failed to substantiate the genuineness of the purchase