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

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

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

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

SHRI SHRI TARUN PUGALIA JAIN,RAIPUR (CG) vs. THE INCOME TAX OFFICER,WARD-1(4), RAIPUR (CG)

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

Bench: Shri Ravish Sood & Shri Jamlappa D Battullआयकर अपील सं. / Ita No. 272/Rpr/2016 "नधा"रण वष" / Assessment Year : 2009-10 Shri Tarun Pugalia Jain Shop No.9, Kamala Super Bazar, Telghani Naka, Station Road, Raipur (C.G). Pan : Aacch4665D .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-1(4), Raipur. ……""यथ" / Respondent

purchases aggregating to Rs.9,53,492/-, the case of the assessee was reopened u/s 147 of the Act. 3 A.Y.2009-10 3. During the course of assessment proceedings, the Assessing Officer backed by the aforesaid information that the assessee had booked bogus

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

M/S ASHOK KHANDELWAL,DHAMTARI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 2(1), RAIPUR

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

Bench: Shri Ravish Sood & Shri Jamlappa D Battullआयकर अपील सं. / Ita No. 223/Rpr/2017 "नधा"रण वष" / Assessment Year : 2008-09 M/S. Ashok Khandelwal Tulsi Bhawan, Opp. Nehru Garden, Ratnabandha Road, Dhamtari-493 773 (C.G.) Pan : Aaifa8368F .......अपीलाथ" / Appellant बनाम / V/S. The Deputy Commissioner Of Income Tax-2(1), Raipur (C.G.) ……""यथ" / Respondent Assessee By : Shri Sunil Kumar Agrawal, Ar Revenue By : Shri Sanjay Kumar, Dr सुनवाई क" तार"ख / Date Of Hearing :14.03.2022 घोषणा क" तार"ख / Date Of Pronouncement :05.04.2022

bogus purchase bills of bitumen emulsion of Rs.4,86,910/- from one M/s. Baba Basukinath Petrochemicals Ltd., Kolkata, its case was reopened u/s 147 of the Act. Assessment

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

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, the A.O vide notice issued u/s.148 dated 27.03.2018 reopened its concluded assessment. 4 M/s. Gopal Rice Industries

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, the A.O vide notice issued u/s.148 dated 27.03.2018 reopened its concluded assessment. 4 M/s. Gopal Rice Industries

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

INCOME TAX OFFICER, DHAMTARI vs. NISHANT AGRAWAL, DHAMTARI

In the result, this appeal of the Revenue and CO of the assessee are dismissed as above

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Avdhesh Kumar Mishra, Am आयकर अपील सं./Ita No: 717/Rpr/2025 (िनधा"रण वष" Assessment Year: 2015-16)

reopened under section 148 of the Act on the reasoning that the assessee, proprietor of M/s Ganpati Dal Mill with effect from 01.04.2015 had taken accommodation entries in the garb of bogus purchases of Rs.1,92,55,750/-. The Ld. Assessing

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