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

section 40(a)(ia) cannot be invoked on deemed dividend u/s 2(22)(e) for the period before 01/04/2015. On this argument also the disallowance made u/s 40(a)(ia) in the AY 2014-15, cannot sustain. Resultantly ground 2 of the revenue’s appeal stands rejected. S.P. Buildcon Pvt. Ltd. 23. Ground No. 3: Regarding 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)

E R Per Arun Khodpia, AM: The captioned appeal is filed by the revenue against the order of the Commissioner of Income Tax (Appeal), NFAC, Delhi, [in short “Ld. CIT(A)”] passed under section 250 of the Income Tax Act, 1961 (in short “the Act”), dated 06.01.2025, for the Assessment Year 2018-19, which in turn arises from the order

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1(1), RAIPUR vs. MESERS TIRUPATI BALAJI FOOD PRIVATE LIMITED, TILDA

In the result, appeal of the revenue in ITA No

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No.202/Rpr/2018 "नधा"रण वष" / Assessment Year : 2014-15 The Assistant Commissioner Of Income Tax-1(1), Raipur (C.G.) .......अपीलाथ" / Appellant बनाम / V/S. M/S. Tirupati Balaji Foods Pvt. Ltd., Tilda-Neora, Raipur (C.G.) Pan : Aacct7476L ……""यथ" / Respondent आयकर अपील सं. / Ita No.13/Rpr/2019 "नधा"रण वष" / Assessment Year : 2015-16 The Assistant Commissioner Of Income Tax-1(1), Raipur (C.G.) .......अपीलाथ" / Appellant बनाम / V/S. M/S. Tirupati Balaji Foods Pvt. Ltd., Tilda-Neora, Raipur (C.G.) Pan : Aacct7476L ……""यथ" / Respondent

section 69C on the basis of GP ratio is unjustified?" 5. "Whether on points of law and on fact & circumstances of the case, the Ld.CIT(A) having concurrent powers of the AO u/s 250(4) of the Act, was justified in deleting the addition of Rs.5,37,29,238/- out of total addition made by the AO as the assessee

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1(1), RAIPUR vs. MESERS TIRUPATI BALAJI FOOD PRIVATE LIMITED, TILDA

In the result, appeal of the revenue in ITA No

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No.202/Rpr/2018 "नधा"रण वष" / Assessment Year : 2014-15 The Assistant Commissioner Of Income Tax-1(1), Raipur (C.G.) .......अपीलाथ" / Appellant बनाम / V/S. M/S. Tirupati Balaji Foods Pvt. Ltd., Tilda-Neora, Raipur (C.G.) Pan : Aacct7476L ……""यथ" / Respondent आयकर अपील सं. / Ita No.13/Rpr/2019 "नधा"रण वष" / Assessment Year : 2015-16 The Assistant Commissioner Of Income Tax-1(1), Raipur (C.G.) .......अपीलाथ" / Appellant बनाम / V/S. M/S. Tirupati Balaji Foods Pvt. Ltd., Tilda-Neora, Raipur (C.G.) Pan : Aacct7476L ……""यथ" / Respondent

section 69C on the basis of GP ratio is unjustified?" 5. "Whether on points of law and on fact & circumstances of the case, the Ld.CIT(A) having concurrent powers of the AO u/s 250(4) of the Act, was justified in deleting the addition of Rs.5,37,29,238/- out of total addition made by the AO as the assessee

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.

e-mail id on which the order was to be communicated and, therefore, the order could not be communicated and as soon as the appellant came to know about the order, the appeal was preferred. 7. The Supreme Court vide its Order dated 31.01.2025 passed in the matter of Vidya Shankar Jaiswal (supra) while setting aside the order of this

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.

e-mail id on which the order was to be communicated and, therefore, the order could not be communicated and as soon as the appellant came to know about the order, the appeal was preferred. 7. The Supreme Court vide its Order dated 31.01.2025 passed in the matter of Vidya Shankar Jaiswal (supra) while setting aside the order of this

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

MUSADDILAL MANSARAM INFRASTRUCTURE PVT. LTD., BILASPUR,BILASPUR vs. INCOME TAX OFFICER, WARD-1(1), BILASPUR, BILASPUR

The appeal of the assessee is allowed, whereas the appeal of revenue stands dismissed

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 160/Rpr/2025 (िनधा"रण वष" Assessment Year: 2015-16)

E R Per Bench: The captioned cross appeals are filed by the assessee and the revenue, emanated from the order of Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [in short “Ld. CIT(A)”] dated 02.01.2025 for the A Y 2015-16, which in turn arises from the order of Assessing Officer, NFAC, Delhi u/s 147 r.w.s. 144B

INCOME TAX OFFICER-1(1), BILASPUR vs. MUSADDILAL MANSARAM INFRASTRUCTURE PVT. LTD. , BILASPUR

The appeal of the assessee is allowed, whereas the appeal of revenue stands dismissed

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 160/Rpr/2025 (िनधा"रण वष" Assessment Year: 2015-16)

E R Per Bench: The captioned cross appeals are filed by the assessee and the revenue, emanated from the order of Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [in short “Ld. CIT(A)”] dated 02.01.2025 for the A Y 2015-16, which in turn arises from the order of Assessing Officer, NFAC, Delhi u/s 147 r.w.s. 144B

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)

22,435/-. Ld. AO also made necessary adjustments in the working of profit of the assessee by reducing the amount of bogus purchases plus 6% of profit calculated by the assessee on the provisions of section 44AD of the Act and, therefore, the taxable income was reduced by Rs. 2,89,890/-. 5 ITO-4(1), Raipur Vs. Smita Mukesh

SHREE SHYAM SALES CORPORATION,RAIPUR vs. INCOME TAX OFFICER, WARD -1(2), RAIPUR. (C.G.), RAIPUR

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 188/Rpr/2024 (िनधा"रण वष" Assessment Year: 2018-19)

E-assessment Scheme 2019, to examine the issue regarding business purchase & business expenses. Accordingly, notice u/s 143(2) of the Income Tax Act, 1961 was issued on 22.09.2019. Consequently, notice u/s 142(1) of the Income Tax Act, 1961 were issued on 01.05.2020, 23.12.2020, 07.01.2021 and 25.02.2021. In response to the above notices, the assessee filed reply

KAMLESH KUKREJA, RAIPUR,RAIPUR vs. INCOME TAX OFFICER, WARD-1(1), RAIPUR, RAIPUR

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 379/Rpr/2024 (िनधा"रण वष" Assessment Year: 2015-16)

E R Per Arun Khodpia, AM: This captioned appeal is filed by the assessee against the order of Commissioner of Income Tax (Appeal), NFAC, Delhi, [in short “Ld. CIT(A)”] under section 250 of the Income Tax Act, 1961 (in short “the Act”), dated 05.07.2024, for the Assessment Year 2015-16, which in turn arises from the order of Income

ASSISTANT COMMISSIONER OF INCOME TAX-1(1),, RAIPUR vs. SHRI SHARAD GOEL, RAIPUR

In the result appeal of the revenue stands dismissed, in terms of our observations herein above

Bench: SHRI RAVISH SOOD (Judicial Member), SHRI ARUN KHODPIA (Accountant Member)

E R Per Arun Khodpia, AM : The revenue has filed this appeal against the order passed by the CIT(A)-1, Raipur, dated 06.07.2020 for the assessment year 2011-2012, on the following grounds :- 1. "Whether on points of law and on facts & circumstances of the case, the Id. CIT(A) was justified in deleting the addition

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)

E R Per Arun Khodpia, AM: The captioned appeal filed by the assessee is directed against the order of the Pr. Commissioner of Income Tax (Central), Bhopal at Jaba, [in short “Ld. PCIT”], passed u/s 263 of the Income Tax Act, 1961 (in short “the Act”), dated 27.03.2025 for the Assessment Year 2018-19, which in turn arises from

KAMLESH KUKREJA, RAIPUR,RAIPUR vs. ITO, WARD-1(1), RAIPUR, RAIPUR

In the result, the appeal filed by the assessee is allowed

Bench: Shri R. K. Panda & Shri Partha Sarathi Chaudhuryassessment Year : 2016-17 Kamlesh Kukreja Ito, Ward-1(1), Raipur Prop. Anmol Industries, Vs. Surajpura Road, Bhatapara, Raipur – 493118 Ahvpk6618C (Appellant) (Respondent) Assessee By : Shri Sunil Kumar Agrawal Department By : Dr. Priyanka Patel, Sr. Dr Date Of Hearing : 14-11-2025 Date Of Pronouncement : 01-01-2026 O R D E R Per R.K. Panda, Vp:

e-filing portal for which the assessee was not aware of the dismissal of the order passed. Subsequently when the assessee in the month of February, 2025 logged into the income tax portal, he came to know that the appeal for assessment year 2016-17 has been dismissed. Thereafter the assessee took necessary steps for 2 filing of the appeal

ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE- 1(1), BHILAI vs. SHRI NITIN SANKHLA, DURG

In the result, grounds no 2 to 7 on this single issue of the appeal of the revenue are dismissed

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं./Ita No.98/Rpr/2020 (Assessment Year: 2017-18) Asstt. Commissioner Of Income Tax- Vs Shri Nitin Sankhla 1(1), Bhilai 1St Floor, Navkar Bullion, Above Navin Jeweller, Jawahar Chowk, Durg Pan No. :Bbups 4874 C (अपीलाथ" /Appellant) (""यथ" / Respondent) .. : Shri Ravi Agarwal, Ca "नधा"रती क" ओर से /Assessee By राज"व क" ओर से /Revenue By : Shri Ila M. Parmar, Cit- Dr सुनवाई क" तार"ख / Date Of Hearing : 02/06/2023 घोषणा क" तार"ख/Date Of Pronouncement : 08/06/2023 आदेश / O R D E R Per Arun Khodpia, Am :

2 raised by the assessee is allowed in terms of the aforesaid observations.” 22 • ACIT vs. Sh. Chandra Surana in ITA No. 166/JP/2022 dated 15.12.2022 is as under:- “2.6 We have heard both the parties and perused the materials available on record. From the assessment records, it is noted that the AO made an addition of Rs.2

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

RAJESH CHIMNANI L/H LATE SHRI SUDHAM CHAND CHIMNANI, RAIPUR,RAIPUR vs. INCOME TAX OFFICER-3(1), RAIPUR, RAIPUR

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

Bench: Shri Partha Sarathi Chaudhury & Shri Arun Khodpiaआयकर अपील सं. / Ita No.79/Rpr/2025 "नधा"रण वष" / Assessment Year : 2016-17 Rajesh Chimnani, L/H. Late Shri Sudham Chand Chimnani, B-17/7, Near Pani Tanki, New Rajendra Nagar, Raipur (C.G.)-492 001 Pan: Acfpc0343R

22 different individuals are involved in providing bogus bills to various beneficiaries and the assessee is one of such beneficiary who had taken accommodation entries. Assessment was completed by the Assessing Officer vide his order passed u/s.147 r.w.s. 144 of the Act, dated 22.05.2023 wherein after making an addition of Rs.92,09,090/- on account of bogus purchases, income