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.)

Section 50C of the Act were applicable, initiated the proceedings u/s.147 of the Act. As observed by us hereinabove, in the present case of the assessee, the facts, viz. (i) that the assessee owned 10 bogus benami concerns through which accommodation entries were being provided by him to certain beneficiaries was not there before the A.O in the course

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.)

Section 50C of the Act were applicable, initiated the proceedings u/s.147 of the Act. As observed by us hereinabove, in the present case of the assessee, the facts, viz. (i) that the assessee owned 10 bogus benami concerns through which accommodation entries were being provided by him to certain beneficiaries was not there before the A.O in the course

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.)

Section 50C of the Act were applicable, initiated the proceedings u/s.147 of the Act. As observed by us hereinabove, in the present case of the assessee, the facts, viz. (i) that the assessee owned 10 bogus benami concerns through which accommodation entries were being provided by him to certain beneficiaries was not there before the A.O in the course

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.)

Section 50C of the Act were applicable, initiated the proceedings u/s.147 of the Act. As observed by us hereinabove, in the present case of the assessee, the facts, viz. (i) that the assessee owned 10 bogus benami concerns through which accommodation entries were being provided by him to certain beneficiaries was not there before the A.O in the course

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.)

Section 50C of the Act were applicable, initiated the proceedings u/s.147 of the Act. As observed by us hereinabove, in the present case of the assessee, the facts, viz. (i) that the assessee owned 10 bogus benami concerns through which accommodation entries were being provided by him to certain beneficiaries was not there before the A.O in the course

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE- 1(1), RAIPUR vs. MESERS BHAGWATI INDUSTRIES, RAIPUR

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

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No.184/Rpr/2019 "नधा"रण वष" / Assessment Year : 2013-14 The Assistant Commissioner Of Income Tax, Circle-1(1), Raipur (C.G.) .......अपीलाथ" / Appellant बनाम / V/S. M/S. Bhagawati Industries Behind Samrat Talkies, Station Road, Raipur-492 001 (C.G.) Pan : Aaifk4253H ……""यथ" / Respondent

143(3) of the Income-tax Act, 1961 (in short ‘the Act’) dated 31.03.2016 for assessment year 2013-14. Before us the revenue has assailed the impugned order on the following grounds of appeal: “1. "Whether on points of law and on facts & circumstances of the case, the Ld. CIT(A) was justified in deleting the addition

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)

143(3) r/w section 147 was passed on 26th March, 2014, making an entire addition of Rs. 4,50,08,383/- as 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

MESERS BALAJI RICE INDUSTRIES,RAIPUR vs. INCOME TAX OFFICER, WARD-1(2), RAIPUR

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

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No.168/Rpr/2019 "नधा"रण वष" / Assessment Year : 2013-14 M/S. Balaji Rice Industries, Kharora, Tah-Tilda, Raipur (C.G.)-493 225 Pan : Aacfb4543M .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer-1(2), Raipur (C.G.) ……""यथ" / Respondent आयकर अपील सं. / Ita No.181/Rpr/2019 "नधा"रण वष" / Assessment Year : 2013-14 The Income Tax Officer-1(2), Raipur (C.G.) .......अपीलाथ" / Appellant बनाम / V/S. M/S. Balaji Rice Industries, Kharora, Tah-Tilda, Raipur (C.G.)-493 225 Pan : Aacfb4543M ……""यथ" / Respondent

section 69C on the basis of GP ratio is unjustified"? 5. Whether on points of law and on facts & circumstances of the case, the Ld. CIT(A) having concurrent powers of the AO u/s. 250(4) of the Act, was justified in deletion the addition of Rs. 1,43,22,138/- out of total addition made

INCOME TAX OFFICER, WARD-1(2), RAIPUR vs. MESERS BALAJI RICE INDUSTRIES, RAIPUR

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

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No.168/Rpr/2019 "नधा"रण वष" / Assessment Year : 2013-14 M/S. Balaji Rice Industries, Kharora, Tah-Tilda, Raipur (C.G.)-493 225 Pan : Aacfb4543M .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer-1(2), Raipur (C.G.) ……""यथ" / Respondent आयकर अपील सं. / Ita No.181/Rpr/2019 "नधा"रण वष" / Assessment Year : 2013-14 The Income Tax Officer-1(2), Raipur (C.G.) .......अपीलाथ" / Appellant बनाम / V/S. M/S. Balaji Rice Industries, Kharora, Tah-Tilda, Raipur (C.G.)-493 225 Pan : Aacfb4543M ……""यथ" / Respondent

section 69C on the basis of GP ratio is unjustified"? 5. Whether on points of law and on facts & circumstances of the case, the Ld. CIT(A) having concurrent powers of the AO u/s. 250(4) of the Act, was justified in deletion the addition of Rs. 1,43,22,138/- out of total addition made

MESERS DURGA MANIKANTA TRADERS,DURG vs. INCOME TAX OFFICER, WARD 1(1), BHILAI

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

Bench: Shri Ravish Sood & Shri G D Padmahshaliआयकर अपील सं. / Ita No. 59/Rpr/2019 "नधा"रण वष" / Assessment Year : 2014-15 M/S. Durga Manikanta Traders, Flat No. B-204, Rishabh City Prime Rishabh South City, Potiyakala, Durg (C.G.)-491 001 Pan : Aahfd2524P .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer Ward-1(1),Raipur (C.G.) ……""यथ" / Respondent

purchase of material stands duly established & correlated with the funds received from creditors, the advances have been given through normal banking 3 M/s. Durga Manikanta Traders, Vs. ITO, Ward-1(1) channels which has not been doubted by the Ld.AO and hence, by no stretch of imagination, advances to suppliers could be treated as unexplained. The Ld.CIT(A) further failed

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.)

143 taxmann.com 173. In the said decision, a specific question was raised on the provisions of Section 69C of the Act as to whether the addition on account of bogus purchases should have been made of the entire expenses or only a certain percentage of the bogus expenses. The AO disallowed certain percentage of the bogus purchases in the assessment

INCOME TAX OFFICER, WARD 1(2), RAIPUR vs. MESERS SATYANARAYAN NATHULAL, TILDA-NEORA

In the result appeal of the revenue is allowed for statistical purposes

Bench: Shri Ravish Sood & Shri Rathod Kamlesh Jayantbhaiआयकर अपील सं. / Ita No. 178/Rpr/2018 "नधा"रण वष" / Assessment Year : 2014-15 Income Tax Officer-1(2) Raipur (C.G) .......अपीलाथ" / Appellant बनाम / V/S. M/S Satyanarayan Nathulal Gandhi Chowk, Tilda-Neora Dist: Raipur (C.G) Pan : Aakfs1487K ……""यथ" / Respondent Assessee By : Shri Ravi Agrawal Revenue By : Shri Debashish Lahiri

2 The assessee has made total broken purchase of Rs. 47,07,70,051.00 out of which your honor pointed out that the name of some selling dealer is placed on the purchase list submitted on 28.11.2016 as per Annexure "11-44" to "11-47" amounting to Rs.16,69,05,000.00 as a 'suspicious dealer i.e. a person

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1), RAIPUR, RAIPUR vs. S.P. BUILDCON PVT. LTD., RAIPUR, RAIPUR

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am (Ita No. 35 & 38/Rpr/2023) (Assessment Year: 2014-15 & 2016-17) Deputy Commissioner Of Income Tax, V S.P. Buildcon Private Limited Circle-1(1), S Ff-06, Shyam Plaza, Pandri Bus Stand, Aayakar Bhawan, Civil Lines, Raipur Raipur Pan: Aajcs0653H (अपीलाथ" /Applicant) . (""यथ" / Respondent) . िनधा"रती क" ओर से /Assessee By : Shri Amit M. Jain, Adv. राज"व क" ओर से /Revenue By : Shri Satya Prakash Sharma, Sr. Dr सुनवाई क" तार"ख / Date Of Hearing : 05-09-2023 घोषणा क" तार"ख/Date Of Pronouncement : 28-11-2023

143(3) of the Income Tax Act, 1961 was passed on 29-12-2016 determining total income at Rs.2,54,22,939/-. The following additions/disallowances have been made in the assessment order: (i) Addition u/s 43CA of the Act: Rs.13,71,900/- (ii) Addition on account of provision made under the head construction expenses Rs.5,00,000/- (iii) Disallowance

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1), RAIPUR, RAIPUR vs. S.P. BUILDCON PVT. LTD., RAIPUR

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am (Ita No. 35 & 38/Rpr/2023) (Assessment Year: 2014-15 & 2016-17) Deputy Commissioner Of Income Tax, V S.P. Buildcon Private Limited Circle-1(1), S Ff-06, Shyam Plaza, Pandri Bus Stand, Aayakar Bhawan, Civil Lines, Raipur Raipur Pan: Aajcs0653H (अपीलाथ" /Applicant) . (""यथ" / Respondent) . िनधा"रती क" ओर से /Assessee By : Shri Amit M. Jain, Adv. राज"व क" ओर से /Revenue By : Shri Satya Prakash Sharma, Sr. Dr सुनवाई क" तार"ख / Date Of Hearing : 05-09-2023 घोषणा क" तार"ख/Date Of Pronouncement : 28-11-2023

143(3) of the Income Tax Act, 1961 was passed on 29-12-2016 determining total income at Rs.2,54,22,939/-. The following additions/disallowances have been made in the assessment order: (i) Addition u/s 43CA of the Act: Rs.13,71,900/- (ii) Addition on account of provision made under the head construction expenses Rs.5,00,000/- (iii) Disallowance

SMT. BASANTI BAI AGRAWAL, MAHASAMUND,MAHASAMUND vs. INCOME TAX OFFICER, WARD-MAHASAMUND, MAHASAMUND

In the result, appeal of the assessee is allowed

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.259/Rpr/2025 "नधा"रण वष" /Assessment Year : 2016-17 Smt. Basanti Bai Agrawal Proprietor: Shri Narayan Rice Industries, Main Road, Samhar B.O, Samhar, P.O. Bagbahra, Dist.: Mahasamund-493 449 Pan: Acopa8043K .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-Mahasamund (C.G.) ……""यथ" / Respondent

Purchases were genuine and supported by verifiable documents, yet held as bogus without proper appreciation of evidences produced by the assessee making the addition of Rs.8,04,705/- liable to be deleted. 10. Disallowance of Rs.12,513/- being 20% of vehicle expense is arbitrary and made merely on non-maintenance of logbook without any evidence of personal use is liable

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

purchased the goods from the assessee company at a substantially low price. Also, it was observed by the A.O. that while the assessee company had sold finished goods to various other unrelated parties in the open market at an average sale price of Rs. 16,900.23 per MT, but sold the same to its aforesaid sister concern, viz. M/s Sunil

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

143(3) r.w.s. 147 of the Income-tax Act, 1961 (in short ‘the Act’) dated 16.12.2019 for the assessment year 2012-13. The assessee has assailed the impugned order on the following grounds of appeal: “1. That CIT Appeals-NFAC has erred in both fact and in law in confirming the disallowance made by the Assessing Officer

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

section 143(3) passed by the learned DCIT is illegal, invalid and bad in law and deserves to be set aside. 2. On the facts and in the circumstances of the case the learned CIT(A) is not justified in sustaining addition f Rs.16,48,336/- made by the learned DCIT on the alleged ground of bogus purchase

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

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

143(3) of the Income- tax Act, 1961 (in short ‘the Act’) dated 20.12.2018 for assessment year 2011- 12. The assessee has assailed the impugned order on the following grounds of appeal: “1. That under the facts and the law, the Ld. Commissioner of Income Tax (Appeals), NFAC Delhi erred in confirming the addition of Rs.22,78,200/- made