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)

deposited in one of the accounts, which were found to be owned by the assessee himself but there are no such circumstances in the present case, Moreover, the question whether entire purchases should be disallowed or addition should be restricted to the profits embodied on sale proceeds was answered by Hon'ble Gujarat High Court in the case

INDO LAHRI BIO POWER LTD, RAIPUR,RAIPUR vs. ITO, WARD-1(1), RAIPUR, RAIPUR

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

Bench: Shri Ravish Soodआयकर अपील सं. / Ita No.529/Rpr/2024 "नधा"रण वष" / Assessment Year : 2017-18 Indo Lahri Bio Power Limited 38, Saheed Smarak Complex, G.E. Road, Raipur (C.G.)-492 001 Pan : Aaaci9125K .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-1(1), Raipur (C.G.) ……""यथ" / Respondent

purchases & sales were bogus, only to explain that cash deposits during demonetization, these purchases & sales were manufactured. 9. From 03/04/2016

INCOME TAX OFFICER, WARD 1(2), RAIPUR vs. MESERS SATYANARAYAN NATHULAL, TILDA-NEORA

In the result appeal of the revenue is allowed for statistical purposes

Bench: Shri Ravish Sood & Shri Rathod Kamlesh Jayantbhaiआयकर अपील सं. / Ita No. 178/Rpr/2018 "नधा"रण वष" / Assessment Year : 2014-15 Income Tax Officer-1(2) Raipur (C.G) .......अपीलाथ" / Appellant बनाम / V/S. M/S Satyanarayan Nathulal Gandhi Chowk, Tilda-Neora Dist: Raipur (C.G) Pan : Aakfs1487K ……""यथ" / Respondent Assessee By : Shri Ravi Agrawal Revenue By : Shri Debashish Lahiri

Cash was withdrawn by these operators from the banks and given back to the rice millers. 4.3 It was established that these bogus dealers don't carry any business activity either by way of purchase or sale of goods. Transactions are carried out by issuing bills to the intending purchasers without any transfer of goods. Such dealers indulging

THE INCOME TAX OFFICER -1, RAIGARH, RAIGARH(CG) vs. SHRI SHRI PARMANAND GUPTA, RAIGARH, RAIGARH(CG)

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 82/Rpr/2017 Co. No. 02/Rpr/2022 "नधा"रण वष" / Assessment Year : 2008-09 The Income Tax Officer-1, Raigarh (C.G.) .......अपीलाथ" / Appellant बनाम / V/S. Shri Parmanand Gupta, Alochan Agrawal, L/H. Of Late Shri Parmanand Gupta, Prop. M/S. Balaji Handloom, 19/48, Palace Road, Raigarh (C.G.) Pan : Afdpg4961L ……""यथ" / Respondent

purchasers i.e, the weavers who were spread across the country. It was observed by the CIT(Appeals) that though the assessee because of beggaries of the occupation of the weavers may not be in a position to furnish their complete details as was sought by the AO, however, for the said standalone reason could not have justifiably recharacterized his duly

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.

cash withdrawn was given back to these millers after deducting their commission. This was the trend in all the bank accounts. These several firms were run by the Entry operators which used to provide bogus bills only. None of the entry providers had an godown or actual stock, there was actually no sale or purchase of goods. It was admitted

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.

cash withdrawn was given back to these millers after deducting their commission. This was the trend in all the bank accounts. These several firms were run by the Entry operators which used to provide bogus bills only. None of the entry providers had an godown or actual stock, there was actually no sale or purchase of goods. It was admitted

VIJAY KUMAR CHHATTANI, RAIPUR,RAIPUR vs. INCOME TAX OFFICER, WARD-1(2), RAIPUR, RAIPUR

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

Bench: Shri Partha Sarathi Chaudhury & Shri Arun Khodpiaआयकर अपील सं./Ita No.120/Rpr/2024 "नधा"रण वष" /Assessment Year: 2016-17 Vijay Kumar Chhattani, S.S.D. Agro Tech Building, Village Tulsi, Neora, Tilda, Raipur, Chhattisgarh Pan: Afapc4410R .......अपीलाथ" / Appellant बनाम / V/S.

cash and bank transactions along with paper works will be clear except the actual stock transfer. Though payments made by the assessee towards the purchases are through banking channels, it is also revealed that the supplier was issuing bogus bills and vouchers to various parties. In this situation, producing the bills and vouchers and evidencing the payment made through cheque

M/S GOPAL RICE INDUSTRIES ,DHAMTARI vs. INCOME TAX OFFICER ,WARD , DHAMTARI

In the result, 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.62/Rpr/2020 "नधा"रण वष" / Assessment Year :2014-15 M/S. Gopal Rice Industries, Vill. Sambalpur, Raipur Road, Dhamtari (C.G.) Pan :Aabfi4303F .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward- Dhamtari (C.G.) ……""यथ" / Respondent आयकर अपील सं. / Ita No.74/Rpr/2020 "नधा"रण वष" / Assessment Year : 2014-15 The Income Tax Officer, Ward- Dhamtari (C.G.) .......अपीलाथ" / Appellant बनाम / V/S. M/S. Gopal Rice Industries, Vill. Sambalpur, Raipur Road, Dhamtari (C.G.) ……""यथ" / Respondent Pan :Aabfi4303F

bogus purchase bills. It was noticed by the A.O that the amount of impugned purchase consideration that was deposited in the bank account through RTGS/cheques was thereafter withdrawn in cash

INCOME TAX OFFICER, DHAMTARI vs. M/S GOPAL RICE INDUSTRIES, DHAMTARI

In the result, 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.62/Rpr/2020 "नधा"रण वष" / Assessment Year :2014-15 M/S. Gopal Rice Industries, Vill. Sambalpur, Raipur Road, Dhamtari (C.G.) Pan :Aabfi4303F .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward- Dhamtari (C.G.) ……""यथ" / Respondent आयकर अपील सं. / Ita No.74/Rpr/2020 "नधा"रण वष" / Assessment Year : 2014-15 The Income Tax Officer, Ward- Dhamtari (C.G.) .......अपीलाथ" / Appellant बनाम / V/S. M/S. Gopal Rice Industries, Vill. Sambalpur, Raipur Road, Dhamtari (C.G.) ……""यथ" / Respondent Pan :Aabfi4303F

bogus purchase bills. It was noticed by the A.O that the amount of impugned purchase consideration that was deposited in the bank account through RTGS/cheques was thereafter withdrawn in cash

INCOME TAX OFFICER-4(1), RAIPUR, CIVIL LINES, RAIPUR vs. SMITA MUKESH KEDIA, RAIPUR

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 451/Rpr/2025 (िनधा"रण वष" Assessment Year: 2019-20)

bogus companies with sole purpose of lending entries. But it is unfortunate that all this exercise is going in vain as few more steps which should have been taken by Revenue in order to find out casual connection between the cash deposited in the bank accounts of the applicant banks and the assessee were not taken. It is necessary

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1), RAIPUR vs. SHRI ANUP KUMAR AGRAWAL, RAIPUR

The appeal of the revenue is dismissed in terms of our aforesaid observations

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 36/Rpr/2020 "नधा"रण वष" / Assessment Year : 2010-11 The Assistant Commissioner Of Income Tax, Circle-1(1), Raipur (C.G.) ......अपीलाथ" / Appellant बनाम / V/S. Shri Anup Kumar Agrawal Prop. Of Agro Farm Equipment, 101, Mana Road, Deopuri, Raipur (C.G.) Pan : Acipa6047P ……""यथ" / Respondent Assessee By :None Revenue By :Shri G.N Singh, Sr. Dr

deposited the same with the department. It was further noticed by him that in the backdrop of the aforesaid 4 ACIT, Circle-1(1) Vs. Shri Anup Kumar Agrawal facts the Commercial Tax Department had declared the aforesaid firm i.e M/s Prateek Sales as a bogus concern and had cancelled its TIN-22941205078. Considering the aforesaid information which was received

DCIT,1(1), RAIPUR (CG) vs. SMT VIMLESH KUMAR SINGH, RAIPUR (CG)

In the result, appeal filed by Revenue is dismissed

Bench: : Shri N.S.Saini & Shri Pavan Kumar Gadale, Judical Member Dcit-1(1), Raipur Vs Late Shri Vijay Pal Singh, Through L/H Smt. Vimlesh Kumari Singh, Prop.M/S Manohar Engineering & M/S Sharda Engineering, Baikunth, District – Raipur Pan No. : Ahjps 0124 K (Appellant) .. Tsednepser Revenue By : Mrs. Shital Verma, Dr Assessee By : Shri K.P.Dewani, Ar Date Of Hearing : 10/01/2018 Date Of Pronouncement 15/01/2018 आदेश / O R D E R Per Shri N.S.Saini, Am: This Is An Appeal Filed By The Revenue Against The Order Of The Cit(A), Raipur, Dated 08.02.2013 For The Assessment Year 2006-2007. 2. The Revenue Has Raised The Following Grounds :- “1. Whether In Law & On Facts & Circumstances Of The Case, The Cit(A) Has Erred In Deleting The Addition Of Rs.1,98,28,636/- Made By The Ao By Treating Long Term Capital Gain As Income From Undisclosed Sources.” 3. Brief Facts Of The Case Are That The Ao Observed That The Shares On Sale Of Which Ltcg Of Rs.1.95,39,611/- Was Shown & Exemption U/S.10(38) Of The Act Was Claimed Were Held Barely For Little More Than One Year To Qualify The Same As Long Term Capital Asset. The Cost Of The Shares Was Rs.2,69,400/- & Sale Consideration Was Rs.1,98,28,636/-. He

cash credit under section 68 of the Act The stand of the assessee has been that the impugned receipt is on account of sale of shares which shares were duly purchased more than one year ago and were held thereafter continuously by assessee and therefore the gain on sale of such shares is to be held as long term capital

M/S ADARSH RICE MILL,RAIPUR vs. INCOME TAX OFFICER, WARD 1(1), RAIPUR, RAIPUR

In the result, appeal of the assessee is allowed in terms of the aforesaid observations

Bench: Shri Ravish Soodआयकर अपील सं./ Ita No.84/Rpr/2022 "नधा"रण वष" / Assessment Year : 2011-12 M/S. Adarsh Rice Mill 123, Jhanki, Abhanpur, Dist.-Raipur (C.G.)-492 001 Pan : Aamfa1207F .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-1(1), Raipur (C.G.) ……""यथ" / Respondent

bogus purchases of Rs.7,58,800/-, the A.O determined the income of the assessee firm at Rs.2,26,130/-. 3. Aggrieved, the assessee carried the matter in appeal before the CIT(Appeal) but without any success. 4. The assessee being aggrieved with the order of the CIT(Appeals) has carried the matter in appeal before me. 4 M/s. Adarsh Rice

KAMAL KISHOR AGRAWAL HUF, RAIPUR,RAIPUR vs. INCOME TAX OFFICER, WARD-1(2), RAIPUR, RAIPUR

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

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.34/Rpr/2025 "नधा"रण वष" /Assessment Year : 2016-17 Kamal Kishor Agrawal Huf 159, Shiv Ashis, Opp. Pandey Nurshing Home, Samta Colony, Raipur (C.G.)-492 011 Pan: Aadhk4707P

cash deposits in bank account by wrongly treating purchase and cancellation agreements as bogus solely for the reason that no entry

FAKIR CHAND AGRAWAL,BILASPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX, RAIPUR-1, RAIPUR

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

Bench: Shri Ravish Sood & Shri G D Padmahshaliआयकर अपील सं./ Ita No. 61/Rpr/2022 "नधा"रण वष" / Assessment Year : 2017-18 Fakir Chand Agrawal Plot No. 22 & 23, Anjani Rani Durgavati, Industrial Area, Pendra Road, Bilaspur (C.G.) Pan : Aezpa7821C .......अपीलाथ" / Appellant बनाम / V/S. The Pr. Commissioner Of Income Tax Raipur-1. ……""यथ" / Respondent

bogus purchases of Rs.1,04,85,751/- as an unexplained expenditure incurred by the assessee u/s.69C of the Act and computed the consequential tax liability as per provisions of Section 4 Fakir Chand Agrawal Vs. Pr. CIT, Raipur-1 115BBE of the Act, therefore, having failed to do so his order passed u/s.143(3) dated 25.12.2019 was erroneous

SUSHIL KUMAR AGRAWAL,KORBA vs. DEPUTY COMMMISSIONER OF INCOME TAX, CIRCLE, KORBA, KORBA

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.148/Rpr/2018 "नधा"रण वष" / Assessment Year : 2012-13 Shri Sushil Kumar Agrawal, Prop. Of M/S. Shrikishan & Co., Darri Road, Korba (C.G.) Pan : Acgpa4350B .......अपीलाथ" / Appellant बनाम / V/S. The Deputy Commissioner Of Income Tax Circle-Korba (C.G.) ……""यथ" / Respondent

purchase and expenses 5. Lumpsum disallowance on account of salary Rs,1,00,000/- expenses 6. Disallowance u/s.40(a)(ia) of the Act on Rs.50,000/- account of audit fees 4. Aggrieved, the assessee carried the matter in appeal before the CIT(Appeals) who sustained two additions/disallowances, viz. (i) disallowance u/s.40(a)(ia) of the Act : Rs.8

MANOHAR MAL & CO.,RAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-4(1), RAIPUR, 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 Arun Khodpiaआयकर अपील सं. / Ita No. 240/Rpr/2022 "नधा"रण वष" / Assessment Year : 2017-18 Manohar Mal & Co. Halwai Lane, Main Road, Sadar Bazar, Raipur (C.G.) Pan : Aadfm8711B .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax, Circle-4(1), Raipur (C.G.) ……""यथ" / Respondent

bogus. The addition made by the A.O. and sustained by the CIT-A is unjustified, unwarranted and uncalled for. 2. On the facts and in the circumstances of the case, the Ld. CIT(A) has erred in sustaining the order of the A.O. wherein the A.O. has erred in invoking provisions of section 115BBE of Income

DY. COMMISSIONER OF INCOME TAX (CENTRAL CIRCLE-1), RAIPUR vs. SHRI GURPREET SINGH BHATIA, RAJNANDGAON

In the result appeal filed by the Revenue in IT(SS)A 01/RPR/2022, stands dismissed

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं./It(Ss)A 01/Rpr/2022 Cross Objection No. 02/Rpr/2023 (Arising Out Of It(Ss)A No. 01/Rpr/2022) (Assessment Years:2018-19) Dy. Commissioner Of Income Tax V M/S Merigold Impex, (Central Circle-I), S 35/75, Punjabi Colony, Katora Talab, Raipur, (C.G.) Raipur, (C.G.) Pan: Aasfm6747N (अपीलाथ"/Appellant) .. (""यथ" / Respondent) आयकर अपील सं./Ita 17/Rpr/2022 Cross Objection No. 03/Rpr/2023 (Arising Out Of Ita 17/Rpr/2022) (Assessment Years:2018-19) Dy. Commissioner Of Income Tax V Shri Gurpreet Singh Bhatia, (Central Circle-I), S 1/2/1, Old Bus Stand Road, Raipur, (C.G.) Rajnandgaon, (C.G.) Pan: Aaspb5363R (अपीलाथ"/Appellant) (""यथ" / Respondent) .. "नधा"रतीक"ओरसे /Assessee By : Shri Praveen Jain, Ca राज"वक"ओरसे /Revenue By : Shri Debashish Lahiri, Cit-Dr सुनवाईक"तार"ख/ Date Of Hearing : 07-09-2023 घोषणाक"तार"ख/Date Of Pronouncement : 27-10-2023

deposited in various other shell companies as discussed on page 29 and other pages of assessment order. 4. Whether on the facts and in the circumstances of the case and in law, the ld. CIT(A) has erred in ignoring the findings discussed in details to prove that the Kolkata based companies which are partners in assessee firm, are shell