DCIT(CENTRAL)-1, RAIPUR, RAIPUR vs. KALMESH KUMAR KESHARWANI, RAIPUR
In the result, appeal filed by the assessee in ITA No
ITA 135/RPR/2024[2013-14]Status: DisposedITAT Raipur10 Feb 2025AY 2013-14
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.)
For Appellant: Shri Sunil Kumar Agrawal &For Respondent: Shri S.L Anuragi, CIT-DR
Section 133ASection 143(3)Section 148Section 151Section 151(2)
bogus parties revealed that the
16
Kamlesh Kumar Kesharwani Vs. ACIT-1(1), Raipur
ITA Nos. 122 to 124/RPR/2024
ITA Nos. 135, 136 & 138/RPR/2024
assessee had during the subject year made purchases of Rs.14.41 crore
(supra) from them i.e. facts which were not available before his predecessor while framing the original assessment in his case vide order passed
