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
ITA 62/RPR/2020[2014-15]Status: DisposedITAT Raipur22 Dec 2022AY 2014-15
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
For Appellant: Shri G.S Agrawal, CAFor Respondent: Shri G.N Singh, Sr. DR
Section 133(6)Section 143(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
