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.

purchased from the aforesaid parties. This fact is also supported by 9 Ashok Kumar Wadhwani Vs. Income Tax Officer, Ward 1(2), Raipur ITA Nos.117 &118/RPR/2024 the statement of bogus supplier parties who have categorically admitted that they did not own any stock or godown. 6.1 Legal position with regard to establishing 'Burden of Proof': The term 'Burden of Proof

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.

purchased from the aforesaid parties. This fact is also supported by 9 Ashok Kumar Wadhwani Vs. Income Tax Officer, Ward 1(2), Raipur ITA Nos.117 &118/RPR/2024 the statement of bogus supplier parties who have categorically admitted that they did not own any stock or godown. 6.1 Legal position with regard to establishing 'Burden of Proof': The term 'Burden of Proof

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.

purchase of goods. Their only work was to provide bogus bills to rice traders and millers. Therefore, it is the onus on the part of the Ld. CIT(A)/NFAC to conduct specific enquiry in the case of the assessee to find out whether any legitimate taxes that was to be paid to the Department remains unpaid or whether

SATISH KUMAR AGRAWAL, BHILAI,DURG vs. INCOME TAX OFFICER, WARD-2(1), BHILAI, DURG

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No.145/Rpr/2024 "नधा"रण वष" / Assessment Year : 2018-19 Satish Kumar Agrawal 3B, Heav Industrial Area, Hathkhoj, Bhilai, Dist. Durg-490 026 (C.G.) Pan: Adqpa1785K

justice. 3) In the facts and circumstances of the case and in law, the Ld. Commissioner of Income-tax (Appeals), NFAC is not justified in confirming action of the ld. Assessing Officer making the addition of Rs.1,80,84,701/- u/s.69C of the Act by treating genuine purchases as unexplained expenditure in the nature of bogus

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

natural justice and is liable to be interfered with. 7. That without prejudice to afore-mentioned grounds, the quantum of addition sustained by the Ld. CIT (A) is arbitrary and excessive under the facts and circumstances of the case and also, there is no justification for the Ld. CIT(A) to sustain the disallowance of 25% of alleged bogus purchase

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 purchases @12% on purchase of Rs.2,97,75,000/-, though the sales were accepted, day to day quantity records kept GP already considered in accounts, rejecting the explanation filed. Prayed to delete the addition of Rs.35,73,000/-. 3. That under the facts and the law, the learned AO erred in passing the assessment order without allowing opportunity

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 purchases @12% on purchase of Rs.2,97,75,000/-, though the sales were accepted, day to day quantity records kept GP already considered in accounts, rejecting the explanation filed. Prayed to delete the addition of Rs.35,73,000/-. 3. That under the facts and the law, the learned AO erred in passing the assessment order without allowing opportunity

ARDENT STEELS PVT. LTD., RAIPUR,RAIPUR vs. PR. COMMISSIONER OF INCOME TAX, RAIPUR-1, RAIPUR

The appeal of the assessee is allowed in terms of our aforesaid observations

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 337/Rpr/2025 (िनधा"रण वष"Assessment Year: 2020-21)

bogus company. Based on such evidences which were with the Ld. PCIT which were never provided to the assessee to rebut on the same to dislodge such observations of the Ld. PCIT, the assessee furnished copy of Ledger Account of M/s B B Medicare Pvt Ltd., Master Data from the website of MCA (Ministry of Corporate Affairs) showing that

INCOME TAX OFFICER-3(1), RAIPUR, RAIPUR vs. RAHUL KATHURIA, RAIPUR

In the result, appeal of the Revenue in ITA No

Bench: Shri Partha Sarathi Chaudhury & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos.151 & 152/Rpr/2025 "नधा"रण वष" / Assessment Years : 2018-19 & 2019-20 The Income Tax Officer/Income Tax Officer-3(1) Raipur (C.G.)

Bogus Long term capital gain (LTCG)/Loss. ……. The purchase and sale transactions were carried through registered broker and through demat accounts but the assessee cannot escape from the onus of proving the transaction to be genuine. It is a fact that the assessee has purchased and the sold i.e. traded the scrip of Oasis Tradelink in order to claim

INCOME TAX OFFICER, RAIPUR vs. RAHUL KATHURIA, RAIPUR

In the result, appeal of the Revenue in ITA No

Bench: Shri Partha Sarathi Chaudhury & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos.151 & 152/Rpr/2025 "नधा"रण वष" / Assessment Years : 2018-19 & 2019-20 The Income Tax Officer/Income Tax Officer-3(1) Raipur (C.G.)

Bogus Long term capital gain (LTCG)/Loss. ……. The purchase and sale transactions were carried through registered broker and through demat accounts but the assessee cannot escape from the onus of proving the transaction to be genuine. It is a fact that the assessee has purchased and the sold i.e. traded the scrip of Oasis Tradelink in order to claim

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 purchases could have been disallowed and not the entire claim of Rs.26,88,000/-. 4. On the facts and circumstances of the case, the order of the Ld. CIT(A) is bad in Law, having been passed in a mechanical manner without following the principles of natural justice

M/S KRISHNA INDUSTRIES,RAIPUR vs. INCOME TAX OFFICER, WARD 1(2), RAIPUR, RAIPUR

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

Bench: Shri Ravish Soodआयकर अपील सं./Ita No. 85/Rpr/2022 "नधा"रण वष" / Assessment Year : 2016-17 M/S. Krishna Industries C/O. Goyal Foods, Near Railway Station, Kota Road, Neora-Tilda, Dist. Raipur (C.G.) Pan : Aamfk0227F .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-1(2), Raipur (C.G.) ……""यथ" / Respondent

natural, justice which makes the order nullity as held in Andaman Timber Industries (2015) (SC); thus, addition of Rs.20,05,750 is liable to be deleted. 2. On the facts & circumstances of the case and in law, ld. AO & ld. CIT(A) has erred in rejecting the books of account & applying sec 145(3), in absence of multiple defects found

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.

natural justice and the requirements of law. 2. Ld. CIT(A) erred in confirming disallowance of Rs.28,99,318/-, being 25% of Rs.1,15,97,275/-, made by AO on account of alleged bogus purchase

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.

natural justice and the requirements of law. 2. Ld. CIT(A) erred in confirming disallowance of Rs.28,99,318/-, being 25% of Rs.1,15,97,275/-, made by AO on account of alleged bogus purchase

AGRAWAL INFRABUILD PRIVATE LIMITED ,RAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-II, RAIPUR

In the result, both appeals of the assessee are allowed

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अऩीऱ सं./Ita Nos.10 & 11/Rpr/2020 (ननधाारण वषा / Assessment Year :2013-2014 & 2014-2015) Agrawal Infrabuild Private Limited, Vs Acit, Central Circle-Ii, Raipur 1St Floor, V.R.Plaza, Bilaspur Pan No. :Aafca 6636 C (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

natural justice is void ab-initio. 6. On the facts and in the circumstances of the case, the CIT(A) has erred in sustaining the order of the A.O. wherein the Ld. Assessing Officer has erred in making addition of Rs.6,40,50,000/- on account of share application money u/s 68. The addition made by the A.O. and sustained

AGRAWAL INFRABUILD PRIVATE LIMITED ,RAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-II, RAIPUR

In the result, both appeals of the assessee are allowed

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अऩीऱ सं./Ita Nos.10 & 11/Rpr/2020 (ननधाारण वषा / Assessment Year :2013-2014 & 2014-2015) Agrawal Infrabuild Private Limited, Vs Acit, Central Circle-Ii, Raipur 1St Floor, V.R.Plaza, Bilaspur Pan No. :Aafca 6636 C (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

natural justice is void ab-initio. 6. On the facts and in the circumstances of the case, the CIT(A) has erred in sustaining the order of the A.O. wherein the Ld. Assessing Officer has erred in making addition of Rs.6,40,50,000/- on account of share application money u/s 68. The addition made by the A.O. and sustained

DCIT-1(1), BHILAI vs. VIJAYA DESHLAHRA, INDORE

In the result, ITA No. 92/RPR/2025 & C

Bench: Shri Partha Sarathi Chaudhury & Shri Arun Khodpia

purchase and sale of shares. 8 ITA.Nos.92-94/RPR/2025 COs No.08-10/RPR/2025 10. Thus, considering the findings of the Directorate of Investigation in relation to the inquiries conducted in the case of assessee, brokers, operators, entry providers and the nature of transaction entered into by the assessee, of Rs. 2,08,33,750/- is held as non-genuine. Resultantly

DCIT-1(1), BHILAI, BHILAI vs. VIJAYA DESHLAHRA, INDORE

In the result, ITA No. 92/RPR/2025 & C

Bench: Shri Partha Sarathi Chaudhury & Shri Arun Khodpia

purchase and sale of shares. 8 ITA.Nos.92-94/RPR/2025 COs No.08-10/RPR/2025 10. Thus, considering the findings of the Directorate of Investigation in relation to the inquiries conducted in the case of assessee, brokers, operators, entry providers and the nature of transaction entered into by the assessee, of Rs. 2,08,33,750/- is held as non-genuine. Resultantly