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

2. M/s. Shubh Laxmi Traders, Raipur 12,42,250/- Total 22,78,200/- In order to verify the authenticity of the aforesaid purchase transactions, the A.O though issued notice(s) u/s.133(6) of the Act to both the aforementioned parties on 26.11.2018 but the same were returned by the postal authority with remark “Not Known” of this address. Considering

S.S. INDUSTRIES, RAIPUR,RAIPUR vs. ACIT, CENTRAL CIRCLE-1, RAIPUR, RAIPUR

Appeals of the assessee are allowed for statistical purposes as above

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Avdhesh Kumar Mishra, Am आयकर अपील सं. / Ita Nos: 816 & 817/Rpr/2025 (िनधा"रण वष" Assessment Years: 2019-20 & 2020-21) S.S. Industries, Plot No.610, 611, Vs Assistant Commissioner Of Income- 620, 621, Urla Industrial Area, Village- Tax, Central Circle 1, Raipur, Central Accholi, Distt.-Raipur, C.G.-492003 Revenue Building, Raipur, C. G. Pan: Aclfs9015L (अपीलाथ"/Appellant) (""थ" / Respondent) : िनधा"रती की ओर से / Assessee By : None. राज" की ओर से / Revenue By : Shri Raghunath, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 17/03/2026 घोषणा की तारीख / Date Of : 20/03/2026 Pronouncement आदेश / O R D E R Per Avdhesh Kumar Mishra, Am:

purchases and sales, The Ld. AO issued various notices under section 142(1) of the Act as detailed in page 5 of the assessment order of both years. However, the appellant assessee did not ensure any compliance, the Ld. AO, therefore, having no option except to complete the assessment of relevant years. Hence, he taxed the entire bogus purchases/sales

S.S. INDUSTRIES, RAIPUR,RAIPUR vs. ACIT, CENTRAL CIRCLE-1, RAIPUR, RAIPUR

Appeals of the assessee are allowed for statistical purposes as above

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Avdhesh Kumar Mishra, Am आयकर अपील सं. / Ita Nos: 816 & 817/Rpr/2025 (िनधा"रण वष" Assessment Years: 2019-20 & 2020-21) S.S. Industries, Plot No.610, 611, Vs Assistant Commissioner Of Income- 620, 621, Urla Industrial Area, Village- Tax, Central Circle 1, Raipur, Central Accholi, Distt.-Raipur, C.G.-492003 Revenue Building, Raipur, C. G. Pan: Aclfs9015L (अपीलाथ"/Appellant) (""थ" / Respondent) : िनधा"रती की ओर से / Assessee By : None. राज" की ओर से / Revenue By : Shri Raghunath, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 17/03/2026 घोषणा की तारीख / Date Of : 20/03/2026 Pronouncement आदेश / O R D E R Per Avdhesh Kumar Mishra, Am:

purchases and sales, The Ld. AO issued various notices under section 142(1) of the Act as detailed in page 5 of the assessment order of both years. However, the appellant assessee did not ensure any compliance, the Ld. AO, therefore, having no option except to complete the assessment of relevant years. Hence, he taxed the entire bogus purchases/sales

SANJAY GRAIN PRODUCTS(P) LTD., RAIPUR,RAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1), RAIPUR, RAIPUR

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

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 293/Rpr/2023 "नधा"रण वष" / Assessment Year : 2015-16 Sanjay Grain Products (P) Ltd. 34-35, Adishwar Complex, Ram Nagar Para, Raipur-492 001 Pan : Aadcs5038G .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax, Circle-1(1), Raipur (C.G.) ……""यथ" / Respondent

section 68 of the Act. 3.2. BECAUSE all the investments were duly recorded in the regular books of accounts maintained by the appellant and therefore, the findings to the contrary in the assessment order are wholly unjustified and unwarranted. 4. BECAUSE the order appealed against is contrary to the facts, law and the principles of natural justice to the extent

KIRAN AGRAWAL, RAIPUR,RAIPUR vs. ITO, DHAMTARI, DHAMTARI

Appeal of the assessee is allowed for statistical purposes, in terms of over aforesaid observations

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 655/Rpr/2025 (िनधा"रण वष" Assessment Year: 2022-23)

bogus purchases and further, grossly erred in treating the 'expenditure' as unexplained cash credit within the meaning of section 68 of the Act. Further, the appellant had duly filed all the requisite details and information in respect of the alleged purchaser and merely for the reason that qualitative & quantitative details of goods traded were not furnished which were in fact

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

bogus purchases, income of the assessee was determined at Rs.98,15,940/-. 4. On appeal before the first appellate authority, the Ld. CIT(Appeals)/NFAC who set-aside the order of the Assessing Officer and restored the matter back to his file with the direction to frame the assessment afresh after giving adequate opportunity of being heard to the assessee

THE DY. COMMISSIONER OF INCOME TAX 4(1), RAIPUR (CG) vs. SHRI NAND KISHORE AGRAWAL, RAIPUR (CG)

The appeal of the Revenue is DISMISSED

Bench: Hon’Ble Shri Ravish Sood & Shri G. D. Padmahshaliआयकर अपीलसं. / Ita No.235/Rpr/2016 धििाारण वर्ा / Assessment Year : 2011-2012 Dy. Commissioner Of Income Tax- 4(1), Raipur (C.G.) . . . . . . . अपीलार्थी / Appellant बिाम / V/S. Nand Kishore Agrawal, Moti Nagar, Shiv Steel, Boria Road, Raipur (C.G.) Pan: Ajdpa4766H . . . . . . .प्रत्यर्थी / Respondent द्वारा / Appearances Assessee By : Shri R. B. Doshi Revenue By : Shri Piyush Tripathi सुनवाई की तारीख / Date Of Conclusive Hearing : 24/03/2023 घोषणा की तारीख / Date Of Pronouncement : 24/03/2023 आदेश / Order Per G. D. Padmahshali, Am; This Appeal Challenges The Order Of Commissioner Of Income Tax (Appeals)-1, Raipur [For Short “Cit(A)”] Dt. 29/02/2016 Passed U/S 250 Of The Income-Tax Act, 1961 [For Short “The Act”] Deleting The Addition Carried Out By The Dy. Commissioner Of Income Tax, Circle-2(1), Raipur [For Short “Ao”] Vide Assessment Order Dt. 27/03/2014 Passed U/S 143(3) By For Assessment Year [For Short “Ay”] 2011-12. Itat-Raipur Page 1 Of 5

2,30,05,870/- treating them as bogus. Further calling our attention to para 4 and 5 of the assessment order, the Ld. AR could evidently establish that, the sole reason for disallowance of such purchases made from aforesaid two vendor / creditor was delayed purchase payment by the assessee which were ranging from one & half months to three & half months

BAJRANG LAL AGRAWAL,SURAJPUR vs. INCOME TAX OFFICER, WARD-2, AMBIKAPUR, AMBIKAPUR

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

Bench: Shri Ravish Soodआयकर अपील सं./ Ita No. 260/Rpr/2022 "नधा"रण वष" / Assessment Year : 2016-17 Bajrang Lal Agrawal Aman Cold Storage, Bhaiyathan Road, Surajpur C.G-497 229 Pan : Adypa3583F .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-2, Ambikapur (C.G.) ……""यथ" / Respondent

section 68, treating it to be unexplained income of appellant. The addition/disallowance made by the A.O and sustained by the Ld. CIT(A) is arbitrary, baseless and not justified. 2. The appellant reserves the right to add, amend or modify any of the ground/s of appeal.” 2. At the very outset I find that the present appeal is time barred

GURMUKH DAS GANGWANI, BHATAPARA,BHATAPARA vs. INCOME TAX OFFICER, WARD-1(1), RAIPUR, RAIPUR

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

Bench: Shri Ravish Soodआयकर अपील सं./ Ita No. 246/Rpr/2022 "नधा"रण वष" / Assessment Year : 2016-17 Gurmukh Das Gangwani House No.199, Gurunanak Ward, Bhatapara (C.G.)-493 118 Pan : Ainpg1689A .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-1(1), Raipur (C.G.). ……""यथ" / Respondent

bogus purchases and worked out an addition of Rs.20,43,750/- (25% of Rs.81,75,000/-). As the assessee had already declared Rs.10,67,300/- under the IDS 2016, therefore, the A.O restricted the addition qua the differential amount of Rs.9,76,450/- [Rs.20,43,750/- (-) Rs.10,67,300/-]. Accordingly, the A.O vide his order passed u/s.143(3) dated

ADIM JATI SEWA SAHAKARI SAMITI MARYADIT, DHORRA,GARIYABAND vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1), RAIPUR

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 25/Rpr/2022 "नधा"रण वष" / Assessment Year : 2016-17 Adim Jati Sewa Sahakari Samiti Maryadit, Dhorra Ground Floor, Main Road Dhorra, Gariyaband(C.G)-493889 Pan: Aabaa7991C .......अपीलाथ" / Appellant बनाम / V/S. Acit, Circle 1(1) Revenue Building, Civil Lines Raipur (C.G.)-492001 ……""यथ" / Respondent

section which kindly be allowed. 3 5. That under the facts and the law the Ld.CIT (Appeals) NFAC, Delhi further erred in confirming the rejection of claim of the appellant for deduction of commission income earned at Rs. 2,73,661 u/s. 80P(2). Prayed that the above income is deductible u/s. 80P(2). 6.That Under the facts

FAKIR CHAND AGRAWAL,BILASPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX, RAIPUR-1, RAIPUR

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. 61/Rpr/2022 "नधा"रण वष" / Assessment Year : 2017-18 Fakir Chand Agrawal Plot No. 22 & 23, Anjani Rani Durgavati, Industrial Area, Pendra Road, Bilaspur (C.G.) Pan : Aezpa7821C .......अपीलाथ" / Appellant बनाम / V/S. The Pr. Commissioner Of Income Tax Raipur-1. ……""यथ" / Respondent

2. Succinctly stated, the assessee had filed his return of income for A.Y.2017-18 on 02.11.2017, declaring an income of Rs.15,66,140/-. 3 Fakir Chand Agrawal Vs. Pr. CIT, Raipur-1 Assessment was, thereafter, framed by the A.O vide his order passed u/s.143(3) dated 25.12.2019, wherein, after making an addition of Rs.1,04,85,751/- towards bogus purchases

MESERS METEX ENGINEERS,BHILAI vs. INCOME TAX OFFICER, WARD-1(2), BHILAI

In the result Ground No 8 of the revenue is dismissed

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं./Ita No.238/Rpr/2019 (Assessment Year: 2015-2016) M/S Metex Engineers, Vs Ito, Ward-1(2), Bhilai Shop No.10-11, Ganesh Complex, Shakti Vihar, Risali Bhilai, Durg Pan No. :Aawfm 8852 G & आयकर अपील सं./Ita No.247/Rpr/2019 (Assessment Year: 2015-2016) Ito, Ward-1(2), Bhilai Vs M/S Metex Engineers, Shop No.10-11, Ganesh Complex, Shakti Vihar, Risali Bhilai, Durg Pan No. :Aawfm 8852 G (अपीलाथ" /Appellant) (""यथ" / Respondent) .. "नधा"रती क" ओर से /Assessee By : Shri R.B.Doshi, Ca राज"व क" ओर से /Revenue By : Shri V.K.Singh, Cit-Dr सुनवाई क" तार"ख / Date Of Hearing : 24/04/2023 घोषणा क" तार"ख/Date Of Pronouncement : 14/06/2023 आदेश / O R D E R Per Arun Khodpia, Am :

Section 68: 6. At the outset Ld AR of the assessee has preferred not to press Ground Number 1 of the appeal by submitting as under: Ground No.1 - of the assessee’s appeal is directed against addition of Rs.5,50,000/- is not pressed as the Learned AO has allowed relief as per direction of Learned CIT (A) while giving

INCOME TAX OFFICER, WARD-1(2), BHILAI vs. MESERS METEX ENGINEERS, BHILAI

In the result Ground No 8 of the revenue is dismissed

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं./Ita No.238/Rpr/2019 (Assessment Year: 2015-2016) M/S Metex Engineers, Vs Ito, Ward-1(2), Bhilai Shop No.10-11, Ganesh Complex, Shakti Vihar, Risali Bhilai, Durg Pan No. :Aawfm 8852 G & आयकर अपील सं./Ita No.247/Rpr/2019 (Assessment Year: 2015-2016) Ito, Ward-1(2), Bhilai Vs M/S Metex Engineers, Shop No.10-11, Ganesh Complex, Shakti Vihar, Risali Bhilai, Durg Pan No. :Aawfm 8852 G (अपीलाथ" /Appellant) (""यथ" / Respondent) .. "नधा"रती क" ओर से /Assessee By : Shri R.B.Doshi, Ca राज"व क" ओर से /Revenue By : Shri V.K.Singh, Cit-Dr सुनवाई क" तार"ख / Date Of Hearing : 24/04/2023 घोषणा क" तार"ख/Date Of Pronouncement : 14/06/2023 आदेश / O R D E R Per Arun Khodpia, Am :

Section 68: 6. At the outset Ld AR of the assessee has preferred not to press Ground Number 1 of the appeal by submitting as under: Ground No.1 - of the assessee’s appeal is directed against addition of Rs.5,50,000/- is not pressed as the Learned AO has allowed relief as per direction of Learned CIT (A) while giving