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66 results for “bogus purchases”+ Deductionclear

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Key Topics

Addition to Income60Section 143(3)44Section 271(1)(c)29Section 6827Section 14725Bogus Purchases24Disallowance24Section 26320Section 143(2)18

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

ITA 155/RPR/2025[2018-19]Status: DisposedITAT Raipur18 Jun 2025AY 2018-19

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)

For Appellant: NoneFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 142(1)Section 147Section 148Section 250Section 69C

bogus purchase under section 69C of the Act, thereby determining the assessee's income at Rs. 5,43,80,670/-. 4. An appeal was preferred before the Commissioner of Income Tax, (Appeals), who allowed the appeal partly vide its order dated 19th May, 2015. The Appellate Authority held that payments made by the assessee were through banking channels and that

Showing 1–20 of 66 · Page 1 of 4

Section 145(3)18
Section 4014
Penalty14

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

ITA 202/RPR/2018[2014-15]Status: DisposedITAT Raipur20 Apr 2023AY 2014-15

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

For Appellant: Shri R.B Doshi, CAFor Respondent: Smt. Ila M. Parmar, CIT- DR
Section 131Section 143(3)Section 250(4)Section 69C

deducting:- 2 & 3 9.18% 1. Alleged bogus purchase 2. Sales related to alleged bogus purchase 3. Difference in GP rate

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

ITA 13/RPR/2019[2015-16]Status: DisposedITAT Raipur20 Apr 2023AY 2015-16

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

For Appellant: Shri R.B Doshi, CAFor Respondent: Smt. Ila M. Parmar, CIT- DR
Section 131Section 143(3)Section 250(4)Section 69C

deducting:- 2 & 3 9.18% 1. Alleged bogus purchase 2. Sales related to alleged bogus purchase 3. Difference in GP rate

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

ITA 217/RPR/2019[2013-14]Status: DisposedITAT Raipur28 Apr 2023AY 2013-14

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

For Appellant: NoneFor Respondent: Shri Piyush Tripathi, Sr. DR
Section 131Section 133ASection 143(2)Section 143(3)

bogus purchases could not be sustained. Accordingly, the A.O on the basis of his aforesaid observations, made an ad-hoc disallowance of Rs.5 lac out of assessee’s claim of hamali expenses. 19. We have heard the Ld. DR as regards the aforesaid issue under consideration. Although the A.O had observed that the assesee’s claim for deduction

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

ITA 657/RPR/2025[2012-13]Status: DisposedITAT Raipur20 Nov 2025AY 2012-13

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.)

For Appellant: NoneFor Respondent: Shri Ram Tiwari, CIT-DR
Section 143(3)Section 147

bogus purchases. The appeal is allowed for statistical purposes, with the above directions.” 4. It is clearly discernable from the aforesaid observation of the Ld. CIT(Appeals)/NFAC that reliance was placed on the decision of the Hon’ble High Court of Bombay in the case of Pr. CIT-17 Vs. Mohammad Haji Adam & Co., ITA No.1004/2016, dated 11.02.2019 wherein

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

ITA 156/RPR/2019[2014-15]Status: DisposedITAT Raipur28 Mar 2023AY 2014-15

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

For Appellant: Shri R.B Doshi, CAFor Respondent: None
Section 143(3)Section 250(4)

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 or the assessee is correct in contending that such logic cannot be applied. The finding

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

ITA 170/RPR/2019[2014-15]Status: DisposedITAT Raipur28 Mar 2023AY 2014-15

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

For Appellant: Shri R.B Doshi, CAFor Respondent: None
Section 143(3)Section 250(4)

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 or the assessee is correct in contending that such logic cannot be applied. The finding

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

ITA 36/RPR/2023[2014-15]Status: DisposedITAT Raipur04 Aug 2023AY 2014-15

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

For Appellant: Shri R.B Doshi, CAFor Respondent: Shri Satya Prakash Sharma, Sr. DR
Section 131Section 133ASection 143(2)Section 143(3)

bogus purchases at the same rate as that of the other genuine purchases. Needless to say, the A.O shall in the course of set-aside proceedings afford a reasonable opportunity of being heard to the assessee. 18. At the same time, we may herein observe that the A.O while framing the assessment had also pointed out certain discrepancies/infirmities

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

In the result, appeal in ITA No

ITA 117/RPR/2024[2014-15]Status: DisposedITAT Raipur14 Jul 2025AY 2014-15

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.

For Appellant: Shri Abhishek Mahawar, CAFor Respondent: Dr. Priyanka Patel, Sr. DR

deducting their commission. These bogus bills had no transport or bilti/transport challans or weigh bridge slips in support of its genuinity. In normal course of business events, the bills of purchases

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

In the result, appeal in ITA No

ITA 118/RPR/2024[2016-17]Status: DisposedITAT Raipur14 Jul 2025AY 2016-17

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.

For Appellant: Shri Abhishek Mahawar, CAFor Respondent: Dr. Priyanka Patel, Sr. DR

deducting their commission. These bogus bills had no transport or bilti/transport challans or weigh bridge slips in support of its genuinity. In normal course of business events, the bills of purchases

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

ITA 99/RPR/2021[2016-17]Status: DisposedITAT Raipur17 Apr 2023AY 2016-17

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

For Appellant: NoneFor Respondent: Shri Piyush Tripathi, Sr. DR
Section 131Section 133ASection 143(3)Section 145(3)

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 or the assessee is correct in contending that such logic cannot be applied. The finding

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

ITA 111/RPR/2023[2012-13]Status: DisposedITAT Raipur25 May 2023AY 2012-13

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

For Appellant: Shri Abhishek Mahawar, CAFor Respondent: Shri Piyush Tripathi, Sr. DR
Section 133ASection 143(3)Section 145(3)Section 147Section 148

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 or the assessee is correct in contending that such logic cannot be applied. The finding

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

ITA 120/RPR/2024[2016-17]Status: DisposedITAT Raipur14 Jul 2025AY 2016-17

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.

For Appellant: Shri Abhishek Mahawar, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 131Section 133A

deducting their commission. These bogus bills had no transport or bilti/transport challans or weigh bridge slips in support of its genuinity. In normal course of business events, the bills of purchases

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

ITA 101/RPR/2023[2013-14]Status: DisposedITAT Raipur04 Jul 2023AY 2013-14

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

For Appellant: Shri Prafulla Pendse, CAFor Respondent: Shri Choudhary N.C. Roy, Sr. DR
Section 143(2)Section 147Section 148Section 69C

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 or the assessee is correct in contending that such logic cannot be applied. The finding

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

ITA 251/RPR/2023[2016-17]Status: DisposedITAT Raipur05 Sept 2023AY 2016-17

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.

For Appellant: Shri R.B Doshi, CAFor Respondent: Shri Satya Prakash Sharma, Sr. DR
Section 133ASection 143(2)Section 143(3)

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 or the assessee is correct in contending that such logic cannot be applied. The finding

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

ITA 250/RPR/2023[2015-16]Status: DisposedITAT Raipur05 Sept 2023AY 2015-16

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.

For Appellant: Shri R.B Doshi, CAFor Respondent: Shri Satya Prakash Sharma, Sr. DR
Section 133ASection 143(2)Section 143(3)

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 or the assessee is correct in contending that such logic cannot be applied. The finding

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

ITA 240/RPR/2023[2011-12]Status: DisposedITAT Raipur14 Sept 2023AY 2011-12

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

For Appellant: Shri G.S. Agrawal, CAFor Respondent: Shri Satya Prakash Sharma, Sr. DR
Section 133(6)Section 143(3)Section 147

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 or the assessee is correct in contending that such logic cannot be applied. The finding

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

ITA 51/RPR/2025[2015-16]Status: DisposedITAT Raipur18 Mar 2025AY 2015-16

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

For Appellant: Shri R.B Doshi, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 143(3)Section 145(3)Section 14A

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 or the assessee is correct in contending that such logic cannot be applied. The finding

INCOME TAX OFFICER, WARD 1(2), RAIPUR vs. MESERS MAMRAJ AND SONS, RAIPUR

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

ITA 226/RPR/2019[2014-15]Status: DisposedITAT Raipur06 Feb 2023AY 2014-15

Bench: Shri Ravish Sood & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.209/Rpr/2019 "नधा"रण वष" / Assessment Year : 2014-15 M/S. Mamraj & Sons Bhatapara Road, Tah.-Tilda, Raipur-493 225 Pan : Aadfm8888K .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer-1(2), Raipur (C.G.) ……""यथ" / Respondent आयकर अपील सं. / Ita No.226/Rpr/2019 "नधा"रण वष" / Assessment Year : 2014-15 The Income Tax Officer-1(2), Raipur (C.G.) .......अपीलाथ" / Appellant बनाम / V/S. M/S. Mamraj & Sons Bhatapara Road, Tah.-Tilda, Raipur-493 225 Pan : Aadfm8888K ……""यथ" / Respondent

For Appellant: Shri Sunil Kumar Agrawal &For Respondent: Shri Piyush Tripathi, Sr. DR
Section 143(2)Section 143(3)Section 145(3)

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 or the assessee is correct in contending that such logic cannot be applied. The finding

MESERS MAMRAJ AND SONS,RAIPUR vs. INCOME TAX OFFICER, WARD 1(2), RAIPUR

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

ITA 209/RPR/2019[2014-15]Status: DisposedITAT Raipur06 Feb 2023AY 2014-15

Bench: Shri Ravish Sood & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.209/Rpr/2019 "नधा"रण वष" / Assessment Year : 2014-15 M/S. Mamraj & Sons Bhatapara Road, Tah.-Tilda, Raipur-493 225 Pan : Aadfm8888K .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer-1(2), Raipur (C.G.) ……""यथ" / Respondent आयकर अपील सं. / Ita No.226/Rpr/2019 "नधा"रण वष" / Assessment Year : 2014-15 The Income Tax Officer-1(2), Raipur (C.G.) .......अपीलाथ" / Appellant बनाम / V/S. M/S. Mamraj & Sons Bhatapara Road, Tah.-Tilda, Raipur-493 225 Pan : Aadfm8888K ……""यथ" / Respondent

For Appellant: Shri Sunil Kumar Agrawal &For Respondent: Shri Piyush Tripathi, Sr. DR
Section 143(2)Section 143(3)Section 145(3)

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 or the assessee is correct in contending that such logic cannot be applied. The finding