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.)

X Rs.5/- per Qntl.=Rs. 7,76,475/-. 12 Kamlesh Kumar Kesharwani Vs. ACIT-1(1), Raipur ITA Nos. 122 to 124/RPR/2024 ITA Nos. 135, 136 & 138/RPR/2024 13. Carrying his contention further, the Ld. AR submitted that purchases of Rs.14,41,32,250/- that were held by the A.O as bogus purchases formed part of his total purchases of Rs.2

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.)

X Rs.5/- per Qntl.=Rs. 7,76,475/-. 12 Kamlesh Kumar Kesharwani Vs. ACIT-1(1), Raipur ITA Nos. 122 to 124/RPR/2024 ITA Nos. 135, 136 & 138/RPR/2024 13. Carrying his contention further, the Ld. AR submitted that purchases of Rs.14,41,32,250/- that were held by the A.O as bogus purchases formed part of his total purchases of Rs.2

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.)

X Rs.5/- per Qntl.=Rs. 7,76,475/-. 12 Kamlesh Kumar Kesharwani Vs. ACIT-1(1), Raipur ITA Nos. 122 to 124/RPR/2024 ITA Nos. 135, 136 & 138/RPR/2024 13. Carrying his contention further, the Ld. AR submitted that purchases of Rs.14,41,32,250/- that were held by the A.O as bogus purchases formed part of his total purchases of Rs.2

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.)

X Rs.5/- per Qntl.=Rs. 7,76,475/-. 12 Kamlesh Kumar Kesharwani Vs. ACIT-1(1), Raipur ITA Nos. 122 to 124/RPR/2024 ITA Nos. 135, 136 & 138/RPR/2024 13. Carrying his contention further, the Ld. AR submitted that purchases of Rs.14,41,32,250/- that were held by the A.O as bogus purchases formed part of his total purchases of Rs.2

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.)

X Rs.5/- per Qntl.=Rs. 7,76,475/-. 12 Kamlesh Kumar Kesharwani Vs. ACIT-1(1), Raipur ITA Nos. 122 to 124/RPR/2024 ITA Nos. 135, 136 & 138/RPR/2024 13. Carrying his contention further, the Ld. AR submitted that purchases of Rs.14,41,32,250/- that were held by the A.O as bogus purchases formed part of his total purchases of Rs.2

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)

2(24)(x) of the Act and whether a disallowance is called for in view of abundant clarity brought by the SC Judgement in Checkmate Services (P.) Ltd. [2022] 143 taxmann.com 178 (SC). Therefore, the AO did not inquire and verify and passed the assessment order without proper consideration of law and application of mind on this issue. 6. Further

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

X 1636.92 =87,00,230/- (B) Total discount allowed = A + B = 77,19,990/- + 87,00,230/- =1,64,20,220/-“ However, the A.O. was not inspired by the aforesaid explanation of the assessee company. The A.O. was of the view that the assessee company, in the garb of the aforesaid quantity and quality discount, had, as a matter

SARVESH BARDIA,RAJNANDGAON vs. INCOME TAX OFFICER-1, RAJNANDGAON

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

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No.299/Rpr/2024 "नधा"रण वष" / Assessment Year : 2017-18 Sarvesh Bardia Bardia Niwas, Sadar Bazar, Rajnandgaon (C.G.)-491 441 Pan: Aqbpb3485F .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer-1, Rajnandgaon (C.G.) ……""यथ" / Respondent

bogus, but interestingly, no adverse inference as regards the interest paid by the assessee to the respective lenders (after deduction of tax at source) had been drawn by him. Be that as it may, we are of a firm conviction that as there is no whisper in the assessment order as to why the aforesaid documents that were filed