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.)

assessment of the assessee was reopened by the A.O vide reasons recorded dated 05.02.2018, Page 5 to 7 of APB, reveals that the case of the assessee had been reopened for the reason, viz. the post survey investigation of the bogus concerns, revealed that the assessee during the subject year had made bogus purchases

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.)

assessment of the assessee was reopened by the A.O vide reasons recorded dated 05.02.2018, Page 5 to 7 of APB, reveals that the case of the assessee had been reopened for the reason, viz. the post survey investigation of the bogus concerns, revealed that the assessee during the subject year had made bogus purchases

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.)

assessment of the assessee was reopened by the A.O vide reasons recorded dated 05.02.2018, Page 5 to 7 of APB, reveals that the case of the assessee had been reopened for the reason, viz. the post survey investigation of the bogus concerns, revealed that the assessee during the subject year had made bogus purchases

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.)

assessment of the assessee was reopened by the A.O vide reasons recorded dated 05.02.2018, Page 5 to 7 of APB, reveals that the case of the assessee had been reopened for the reason, viz. the post survey investigation of the bogus concerns, revealed that the assessee during the subject year had made bogus purchases

DCIT(CENTRAL)-1, 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.)

assessment of the assessee was reopened by the A.O vide reasons recorded dated 05.02.2018, Page 5 to 7 of APB, reveals that the case of the assessee had been reopened for the reason, viz. the post survey investigation of the bogus concerns, revealed that the assessee during the subject year had made bogus purchases

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 bills in respect of trading in Iron & Steel. Accordingly, the case of assessee was reopened, notice u/s 148 was issue, and show cause u/s 142(1) 3 DCIT-1(1) vs. Shanta Techno Private Limited was served on the assessee. During the assessment proceedings, assessee tried to explain as to why the purchase

DEPUTY COMMISSIONER OF INCOME TAX (CENTRAL-1), RAIPUR, RAIPUR vs. M/S SUNIL SPONGE PVT. LTD., RAIPUR

In the result, the appeal of the revenue is dismissed in terms of our aforesaid observations

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No.73/Rpr/2022 "नधा"रण वष" / Assessment Year : 2007-08 The Deputy Commissioner Of Income Tax, (Central Circle)-1, Raipur (C.G.) .......अपीलाथ" / Appellant बनाम / V/S. M/S. Sunil Sponge Pvt. Ltd. H. No.11, Jalvihar Colony, Raipur (C.G.)-492 001 (C.G.) Pan : Aahcs7999A ……""यथ" / Respondent

bogus and hence, there was income escaped from assessment. Allowing the discount/deduction at the year end cannot form reason to believe. The AO had no material to reason to believe that there was income escaped from the assessment. Hon’ble Bombay High Court in the case of Hindustan Liver Limited 268 ITR 332 has held as under: The reason recorded

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.)

reopened u/s.147 of the Income Tax Act, 1961 (for short ‘the Act’) on the basis of information that the assessee had made bogus purchases worth Rs.1,30,78,000/-. Subsequently, assessment

GAJRAJ GIRI, BILASPUR,BILASPUR vs. INCOME TAX OFFICER, WARD-2(1), BILASPUR, BILASPUR

In the result, the assessee's appeal is allowed in terms of my observations above

Bench: Shri Ravish Soodआयकर अपील सं. / Ita No. 222/Rpr/2023 "नधा"रण वष" / Assessment Year : 2014-15 Gajraj Giri S/O. Raghuraj Giri, Sai Mandir Road, Jaharbhata, Bilaspur (C.G.)-495 001 Pan : Afgpg0112E .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward 2(1), Bilaspur (C.G.) ……""यथ" / Respondent

bogus purchases which resulted in suppressed income - Assessee did not respond to said notice nor requested for 'extension of time -Consequently, Assessing Officer held that he had reasons to believe that income had escaped assessment and passed order dated 26-3-2022 under section 148A(d) for reopening

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

assessment proceedings, it was observed by the A.O that the assessee had claimed to have made purchases of Rs.30,12,000/- from the following two tainted parties: S. No. Purchases made from Date Purchase amount 1. Shrikhand Agrotech 29/12/11 Rs.14,25,000/- 2. Shrikhand Agrotech 13/01/12 Rs.6,00,000/- 3. Shri Laxmi Agrotech 27/03/12 Rs.9,87,000/- Total Rs.30

BHARAT BENEFICATION & POWER PVT. LTD., RAIGARH,RAIGARH vs. PR.COMMISSIONER OF INCOME TAX (CENTRAL), BHOPAL, BHOPAL

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 336/Rpr/2025 (िनधा"रण वष" Assessment Year: 2018-19)

assessment reopened on the issue of alleged bogus purchases from two parties. ii) In the reopened assessment, as per the settled

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.

purchases which were held to be bogus by AO. The addition made by AO and confirmed by Ld. CIT(A) is arbitrary, baseless and not justified. 4. Ld. CIT(A) erred in dismissing the grounds relating to legality of reassessment proceedings without appreciating facts of the case properly. The order passed by the A.O is bad in law, illegal, without

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.

purchases which were held to be bogus by AO. The addition made by AO and confirmed by Ld. CIT(A) is arbitrary, baseless and not justified. 4. Ld. CIT(A) erred in dismissing the grounds relating to legality of reassessment proceedings without appreciating facts of the case properly. The order passed by the A.O is bad in law, illegal, without

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

assessment u/s. 143(2) of the Act. 3. On the basis of information that the assessee firm was one of the major beneficiaries of bogus purchase bills aggregating to Rs.26.88 lacs that were procured from a bogus entity, viz. M/s. Shri Khand Agrotech, the A.O reopened

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 purchases, and the assessee failed to provide any evidence to rebut the presumption drawn by the Assessing Officer. 3. “The Order of the Ld. CIT(A)/NFAC is erroneous both in Law and on facts.” “Any other ground that may be adduced at the time of hearing.” 4. 3. The brief facts of the case are that the case

DEPUTY COMMISSIONER OF INCOME TAX-1(1), RAIPUR, RAIPUR vs. SHRI VINAY AGRAWAL, MAHASAMUND

The appeal of the revenue stands dismissed

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 29 & 30/Rpr/2025 (िनधा"रण वष" Assessment Year: 2014-15, 2015-16)

bogus purchases @ 8% which comes to Rs.7,31,000/- (8% of Rs.91,37,500/-) and the extra profit shown by the assessee in the return filed in response to notice u/s 148 for Rs.2,79,600/- was reduced from the aforesaid estimated profit, accordingly, the addition of Rs.4,51,400/- (7,31,000 – 2,79,600) was sustained

DEPUTY COMMISSIONER OF INCOME TAX-1(1), RAIPUR, RAIPUR vs. SHRI VINAY AGRAWAL, MAHASAMUND

The appeal of the revenue stands dismissed

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 29 & 30/Rpr/2025 (िनधा"रण वष" Assessment Year: 2014-15, 2015-16)

bogus purchases @ 8% which comes to Rs.7,31,000/- (8% of Rs.91,37,500/-) and the extra profit shown by the assessee in the return filed in response to notice u/s 148 for Rs.2,79,600/- was reduced from the aforesaid estimated profit, accordingly, the addition of Rs.4,51,400/- (7,31,000 – 2,79,600) was sustained

JAYSHREE SOLVEX INDIA PVT. LTD., DURG,DURG vs. ASSISTANT COMMISSIONER OF INCOME TAX-1(1), BHILAI, DURG

In the result, 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. 44/Rpr/2023 "नधा"रण वष" / Assessment Year : 2013-14 Jayshree Solvex India Private Limited Gawali Para, Gawli Para Durg (C.G.)-491 001 Pan : Aabcj4679A .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax-1(1), Bhilai (C.G.)

assessment year 2013-14. The assessee has assailed the impugned order on the following grounds of appeal before us: “1. On the facts and circumstances of the case and in law, the Commissioner of Income Tax, appeals erred in disallowing the purchase of Rs.3097731.00. 2. The appellant prays that the disallowance of Rs.3097731 made out of purchase be deleted

SHANKAR RICE MILL, MAHASAMUND, MAHASAMUND vs. ITO, MAHASAMUND, MAHASAMUND

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

Bench: Shri Partha Sarathi Chaudhury & Shri Avdhesh Kumar Mishraआयकर अपील सं. / Ita No.628/Rpr/2025 "नधा"रण वष" / Assessment Year : 2014-15 Shankar Rice Mill Kh. No.161, Lakhagarh, Kishanpur B.O., Shanti Nagar, Pithora, Mahasamund Pan: Acffs3275C

reopened u/s 147 of the Act, 1961 (for short ‘the Act’) and a notice u/s 148 of the Act was issued to the assessee on 28.04.2021. It was seen that M/s. Shri Shyam Trading was a proprietary concern of Shri Shyam Sunder Namdeo, was found to be a bogus concern. The assessee made bogus purchases of Rs.66,50,000/- from