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.)

24,750/- 10,00,000/- 14.01.2013 Product, Raipur 2. M/s. Shrikhand 2,37,55,000/- 5,35,000/- 28.11.2012 Agrotech, Raipur 3. M/s. Eaden Rice Mill, 2,69,10,000/- 4,65,000/- 01.09.2012 Raipur 4. M/s. Sakshi Gopal 22,12,500/- 3,68,750/- 10.12.2012 Corporation, Raipur 5. M/s. Shiv Shankar 37,70,000/- 4,71,250/- 11.12.2012 Chawal

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.)

24,750/- 10,00,000/- 14.01.2013 Product, Raipur 2. M/s. Shrikhand 2,37,55,000/- 5,35,000/- 28.11.2012 Agrotech, Raipur 3. M/s. Eaden Rice Mill, 2,69,10,000/- 4,65,000/- 01.09.2012 Raipur 4. M/s. Sakshi Gopal 22,12,500/- 3,68,750/- 10.12.2012 Corporation, Raipur 5. M/s. Shiv Shankar 37,70,000/- 4,71,250/- 11.12.2012 Chawal

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.)

24,750/- 10,00,000/- 14.01.2013 Product, Raipur 2. M/s. Shrikhand 2,37,55,000/- 5,35,000/- 28.11.2012 Agrotech, Raipur 3. M/s. Eaden Rice Mill, 2,69,10,000/- 4,65,000/- 01.09.2012 Raipur 4. M/s. Sakshi Gopal 22,12,500/- 3,68,750/- 10.12.2012 Corporation, Raipur 5. M/s. Shiv Shankar 37,70,000/- 4,71,250/- 11.12.2012 Chawal

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.)

24,750/- 10,00,000/- 14.01.2013 Product, Raipur 2. M/s. Shrikhand 2,37,55,000/- 5,35,000/- 28.11.2012 Agrotech, Raipur 3. M/s. Eaden Rice Mill, 2,69,10,000/- 4,65,000/- 01.09.2012 Raipur 4. M/s. Sakshi Gopal 22,12,500/- 3,68,750/- 10.12.2012 Corporation, Raipur 5. M/s. Shiv Shankar 37,70,000/- 4,71,250/- 11.12.2012 Chawal

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.)

24,750/- 10,00,000/- 14.01.2013 Product, Raipur 2. M/s. Shrikhand 2,37,55,000/- 5,35,000/- 28.11.2012 Agrotech, Raipur 3. M/s. Eaden Rice Mill, 2,69,10,000/- 4,65,000/- 01.09.2012 Raipur 4. M/s. Sakshi Gopal 22,12,500/- 3,68,750/- 10.12.2012 Corporation, Raipur 5. M/s. Shiv Shankar 37,70,000/- 4,71,250/- 11.12.2012 Chawal

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

section 69C on the basis of GP ratio is unjustified?" 7. Whether on points of law and on points of 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 deleting the addition of Rs. 48,46,852/- out of total addition made

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)

Section 250, as expected and incumbent upon the First Appellate Authority. Ld. CIT(A), in his observations at para 5.9 (extracted supra) had categorically observed that the alleged bogus purchases claimed by the assessee could not be treated as genuine, in view of the facts and circumstances of the present case. He further held that, “in the present case

DEPUTY COMMISSIONER OF INCOME TAX, 1(1), RAIPUR vs. MESERS P.D. RICE UDYOG,, RAIPUR

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

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No.210/Rpr/2018 "नधा"रण वष" / Assessment Year : 2013-14 M/S. P.D Rice Udyog Samrat Talkies, Station Road, Raipur (C.G.)-492 001 Pan: Aadfp0368H .......अपीलाथ" / Appellant बनाम / V/S. The Deputy Commissioner Of Income Tax-1(1), Raipur (C.G.) ……""यथ" / Respondent आयकर अपील सं. / Ita No.11/Rpr/2019 "नधा"रण वष" / Assessment Year : 2013-14 The Deputy Commissioner Of Income Tax-1(1), Raipur (C.G.) .......अपीलाथ" / Appellant बनाम / V/S. M/S. P.D Rice Udyog Samrat Talkies, Station Road, Raipur (C.G.)-492 001 Pan: Aadfp0368H

section 69C on the basis of GP ratio is unjustified?" 7. Whether on points of law and on points of 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 deleting the addition of Rs.26,76,511/- out of total addition made

MESERS P.D. RICE UDYOG,,RAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, 1(1), RAIPUR

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

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No.210/Rpr/2018 "नधा"रण वष" / Assessment Year : 2013-14 M/S. P.D Rice Udyog Samrat Talkies, Station Road, Raipur (C.G.)-492 001 Pan: Aadfp0368H .......अपीलाथ" / Appellant बनाम / V/S. The Deputy Commissioner Of Income Tax-1(1), Raipur (C.G.) ……""यथ" / Respondent आयकर अपील सं. / Ita No.11/Rpr/2019 "नधा"रण वष" / Assessment Year : 2013-14 The Deputy Commissioner Of Income Tax-1(1), Raipur (C.G.) .......अपीलाथ" / Appellant बनाम / V/S. M/S. P.D Rice Udyog Samrat Talkies, Station Road, Raipur (C.G.)-492 001 Pan: Aadfp0368H

section 69C on the basis of GP ratio is unjustified?" 7. Whether on points of law and on points of 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 deleting the addition of Rs.26,76,511/- out of total addition made

INCOME TAX OFFICER, WARD 1(2),, RAIPUR vs. SHRI RAJENDRA KUMAR AGRAWAL, NEORA, RAIPUR

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

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं./ Ita No.15/Rpr/2019 "नधा"रण वष" / Assessment Year : 2013-14 The Income Tax Officer, Ward-1(2), Raipur (C.G.) .......अपीलाथ" / Appellant बनाम / V/S. Shri Rajendra Kumar Agrawal, M/S. Amit Chawal Udyog Neora, Tilda, Raipur (C.G.) Pan : Acipa5919L ……""यथ" / Respondent Assessee By :S/Shri G.S. Agrawal & N.C Gupta, Ar’S Revenue By : Shri Sanjay Kumar, Sr. Dr

section 69C on the basis of GP ratio is unjustified?" 9. Whether on points of law and on facts & circumstances of the case, the ld. CIT(A) was justified in ignoring the ratio of Hon'ble Delhi High Court in the case of CIT-II vs. Jansampark Advertising & Marketing (P.) Ltd. reported in [2015] 56 taxmann.com 286(Delhi) held that

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

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.

section 145(3) of the L.T.Act. For the reasons detailed above, the purchases recorded in the books of account of the assessee amounting to Rs.2,87,51,400/- are held to be bogus and 25% of such purchase amount works out of Rs.71,87,850/- is hereby added to the total income of the assessee in respect of transaction shown

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.

section 145(3) of the L.T.Act. For the reasons detailed above, the purchases recorded in the books of account of the assessee amounting to Rs.2,87,51,400/- are held to be bogus and 25% of such purchase amount works out of Rs.71,87,850/- is hereby added to the total income of the assessee in respect of transaction shown

SHANTI PARBOILING INDUSTRIES,RAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2(1), RAIPUR

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

Bench: Shri Ravish Sood & Shri G D Padmahshaliआयकर अपील सं. / Ita No.99/Rpr/2021 "नधा"रण वष" / Assessment Year : 2016-17

section 145(3) of the I.T. Act and in rejecting the books of Accounts of the appellant on the basis of statement recorded by Jt. CIT, Range -1 during a survey operation u/s.133A in the case of third /unrelated/unconnected persons and by using such statements behind the back of the Appellant, without giving any opportunity of rebutting and cross-examining

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

bogus purchases to the tune of Rs.9,53,492/- and thus, inflated his expenditure with a purpose of suppressing his taxable income. In our considered view, though there was material/information with the Assessing Officer on the basis of which he could have arrived at a bonafide belief that the income of the assessee chargeable to tax has escaped assessment, however

D.C.I.T. CENTRAL CRICLE,, RAIPUR vs. M/S R.R.ENERGY LTD.,, RAIGARH(C.G)

In the result, cross objections filed by the assessee for assessment years 2006-07, 2007-08 and 2008-09 are allowed and cross objections filed for the assessment years 2009-10, 2010-11, 2011-12 and...

section 68 are uncalled for and hence, deleted. The appellant gets relief of Rs. 12,71,00,000/- in A.Y 2006-07 and Rs.6,51,50,000/- in A.Y 2007-08 23. 10. Ground Nos.3 to 5 in appeals of Revenue for the assessment years 2006-07 and 2007-08 and ground Nos.1 to 4 in appeals for assessment years