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.)

Section 147 of the Act, and also the complete details of the income assessed vide order u/ss. 143(3)/144 of the Act, dated 31.03.2016 were provided in the “reasons to believe”, dated 05.02.2018, therefore, the aforesaid contention of the Ld. AR being devoid and bereft of any merit is rejected. 21. Per contra, Dr. Priyanka Patel, Ld. Sr. Departmental

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.)

Section 147 of the Act, and also the complete details of the income assessed vide order u/ss. 143(3)/144 of the Act, dated 31.03.2016 were provided in the “reasons to believe”, dated 05.02.2018, therefore, the aforesaid contention of the Ld. AR being devoid and bereft of any merit is rejected. 21. Per contra, Dr. Priyanka Patel, Ld. Sr. Departmental

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.)

Section 147 of the Act, and also the complete details of the income assessed vide order u/ss. 143(3)/144 of the Act, dated 31.03.2016 were provided in the “reasons to believe”, dated 05.02.2018, therefore, the aforesaid contention of the Ld. AR being devoid and bereft of any merit is rejected. 21. Per contra, Dr. Priyanka Patel, Ld. Sr. Departmental

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.)

Section 147 of the Act, and also the complete details of the income assessed vide order u/ss. 143(3)/144 of the Act, dated 31.03.2016 were provided in the “reasons to believe”, dated 05.02.2018, therefore, the aforesaid contention of the Ld. AR being devoid and bereft of any merit is rejected. 21. Per contra, Dr. Priyanka Patel, Ld. Sr. Departmental

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.)

Section 147 of the Act, and also the complete details of the income assessed vide order u/ss. 143(3)/144 of the Act, dated 31.03.2016 were provided in the “reasons to believe”, dated 05.02.2018, therefore, the aforesaid contention of the Ld. AR being devoid and bereft of any merit is rejected. 21. Per contra, Dr. Priyanka Patel, Ld. Sr. Departmental

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

DEPUTY COMMISSIONER OF INCOME TAX-(1), RAIPUR, RAIPUR vs. RAJESH KUMAR SINGH, RAIPUR

In the result, this appeal of Revenue is allowed for statistical purposes

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Avdhesh Kumar Mishra, Am आयकर अपील सं. / Ita No: 455/Rpr/2025 (िनधा"रण वष" Assessment Year: 2022-23) Deputy Commissioner Of Income Tax, Vs Rajesh Kumar Singh, New Purena, Circle-1(1), Aaykar Bhawan, Ravigram, Ravigram S O, Civil Lines, Raipur, C. G., 492001. Raipur, Chhattisgarh, 492001 Pan: Ajnps2776H (अपीलाथ"/Appellant) (""थ" / Respondent) : िनधा"रती की ओर से / Assessee By : Shri Suraj Gupta, Advocate (Virtually) राज" की ओर से / Revenue By : Dr. Priyanka Patel, Sr. Dr सुनवाई की तारीख / Date Of Hearing : 03/02/2026 घोषणा की तारीख / Date Of : 19/02/2026 Pronouncement आदेश / O R D E R Per Avdhesh Kumar Mishra, Am: This Appeal For Assessment Year (‘Ay’) 2022-23 Filed By The Revenue Is Directed Against The Order Dated 13.05.2025 Of The Commissioner Of Income Tax (Appeals), [‘Cit(A)’], National Faceless Appeal Centre (‘Nfac’), Delhi Passed Under Section 250 Of The Income Tax Act, 1961 (‘Act’).

54,206/- (Rs. 5,55,96,004-3,13,41,798/-) is being made on account of bogus purchases u/s 69C r.w.s. 115BBE of the Act and added to assessee's total income and taxed accordingly.” [Emphasis supplied] 3.1 Aggrieved with the assessment order, the assessee filed appeal before the Ld. CIT(A), who allowed the appeal as under

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)

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 Tax Officer, Assessment Unit, Income Tax Department, (in short “Ld. AO”) u/s 147 r.w.s. 144B of the Act, dated 30.05.2023. 2 Kamlesh Kukreja Vs. ITO, Ward-1(1), Raipur

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)

section 263, the short synopsis submitted before us is extracted hereunder for the sake of clarity: Bharat Benefication & Power Pvt. Ltd., Raigarh AY 2018/19 Submission of assessee 1. Rs. 70 lakh Sky Alloys & Power Pvt. Ltd. i) Impugned assessment reopened on the issue of alleged bogus purchases from two parties. ii) In the reopened assessment, as per the settled

SHRI VIJAY KUMAR PATEL,RAIPUR vs. PRINCIPAL COMMISSIONER OF INCOME-TAX, RAIPUR-1, RAIPUR

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 212/Rpr/2024 ("नधा"रण वष" Assessment Year: 2017-18)

54 of the Act should be accepted.' 11.6 Considering the aforesaid peculiar factual aspect, including certain issues qua the “records”, which have been raised by the assessee, Hon’ble Allahabad High Court have accorded the decision, that the Ld. PCIT had exceeded his powers by referring to Clause (b) of Explanation to Section 263 of the Act, which includes

THE DY. CIT-1(1),, RAIPUR (CG) vs. RAKESH SARAOGI & SONI (HUF),, RAIPUR (CG)

Bench: Shri N.K. Billaiya & Shri Ram Lal Negi)

54 to 57 of the paper book and the sale contracts are exhibited at pages 58 to 61 of the paper book. The purchase and sale of shares have been done through the banking channels. Copies of cheques are exhibited at pages 65 to 69 of the paper book. 13. There is not even a whisper about these direct evidences

SHRI SHYAM OIL EXTRACTIONS PVT. LTD., JANJGIR, CHAMPA,JANJGIR-CHAMPA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, BILASPUR, BILASPUR

In the result, appeal of the assessee in ITA No

Bench: Shri Partha Sarathi Chaudhury & Shri Avdhesh Kumar Mishraआयकर अपील सं. / Ita Nos.52, 53, 54, 55 & 339/Rpr/2025 "नधा"रण वष" / Assessment Years : 2015-16, 2016-17, 2017-18 & 2018-19 Shri Shyam Oil Extractions Pvt. Ltd. Village: Banari, Janjgir, Janjgir-Champa (C.G.)-495 668 Pan: Aaocs2467G ........अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer/Acit-2(1), Ward-Janjgir-Champa (C.G.)/Bilaspur ……""यथ" / Respondent

Section 250(4) and (6) of the Act within three months from receipt of this order.” 10 Shri Shyam Oil Extractions Pvt. Ltd. Vs. ITO/ACIT-2(1) ITA Nos. 52, 53, 54, 55 & 339/RPR/2025 7. Respectfully following the aforesaid order, we set-aside the respective orders of the Ld. CIT(Appeals) and remand the matters back to his file for denovo

SHRI SHYAM OIL EXTRACTIONS PVT. LTD., JANJGIR-CHAMPA,,JANJGIR-CHAMPA vs. ASSISTANT COMMISSIONER OF INCOME TAX-2(1), BILASPUR, BILASPUR

In the result, appeal of the assessee in ITA No

Bench: Shri Partha Sarathi Chaudhury & Shri Avdhesh Kumar Mishraआयकर अपील सं. / Ita Nos.52, 53, 54, 55 & 339/Rpr/2025 "नधा"रण वष" / Assessment Years : 2015-16, 2016-17, 2017-18 & 2018-19 Shri Shyam Oil Extractions Pvt. Ltd. Village: Banari, Janjgir, Janjgir-Champa (C.G.)-495 668 Pan: Aaocs2467G ........अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer/Acit-2(1), Ward-Janjgir-Champa (C.G.)/Bilaspur ……""यथ" / Respondent

Section 250(4) and (6) of the Act within three months from receipt of this order.” 10 Shri Shyam Oil Extractions Pvt. Ltd. Vs. ITO/ACIT-2(1) ITA Nos. 52, 53, 54, 55 & 339/RPR/2025 7. Respectfully following the aforesaid order, we set-aside the respective orders of the Ld. CIT(Appeals) and remand the matters back to his file for denovo

SHRI SHYAM OIL EXTRACTIONS PVT. LTD., JANJGIR-CHAMPA,JANJGIR-CHAMPA vs. ASSISTANT COMMISSIONER OF INCOME TAX-2(1), BILASPUR, BILASPUR

In the result, appeal of the assessee in ITA No

Bench: Shri Partha Sarathi Chaudhury & Shri Avdhesh Kumar Mishraआयकर अपील सं. / Ita Nos.52, 53, 54, 55 & 339/Rpr/2025 "नधा"रण वष" / Assessment Years : 2015-16, 2016-17, 2017-18 & 2018-19 Shri Shyam Oil Extractions Pvt. Ltd. Village: Banari, Janjgir, Janjgir-Champa (C.G.)-495 668 Pan: Aaocs2467G ........अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer/Acit-2(1), Ward-Janjgir-Champa (C.G.)/Bilaspur ……""यथ" / Respondent

Section 250(4) and (6) of the Act within three months from receipt of this order.” 10 Shri Shyam Oil Extractions Pvt. Ltd. Vs. ITO/ACIT-2(1) ITA Nos. 52, 53, 54, 55 & 339/RPR/2025 7. Respectfully following the aforesaid order, we set-aside the respective orders of the Ld. CIT(Appeals) and remand the matters back to his file for denovo

SHRI SHYAM OIL EXTRACTIONS PVT. LTD., JANJGIR-CHAMPA,JANJGIR-CHAMPA vs. INCOME TAX OFFICER, WARD- JANJGIR-CHAMPA,, JANJGIR-CHAMPA,

In the result, appeal of the assessee in ITA No

Bench: Shri Partha Sarathi Chaudhury & Shri Avdhesh Kumar Mishraआयकर अपील सं. / Ita Nos.52, 53, 54, 55 & 339/Rpr/2025 "नधा"रण वष" / Assessment Years : 2015-16, 2016-17, 2017-18 & 2018-19 Shri Shyam Oil Extractions Pvt. Ltd. Village: Banari, Janjgir, Janjgir-Champa (C.G.)-495 668 Pan: Aaocs2467G ........अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer/Acit-2(1), Ward-Janjgir-Champa (C.G.)/Bilaspur ……""यथ" / Respondent

Section 250(4) and (6) of the Act within three months from receipt of this order.” 10 Shri Shyam Oil Extractions Pvt. Ltd. Vs. ITO/ACIT-2(1) ITA Nos. 52, 53, 54, 55 & 339/RPR/2025 7. Respectfully following the aforesaid order, we set-aside the respective orders of the Ld. CIT(Appeals) and remand the matters back to his file for denovo

SHRI SHYAM OIL EXTRACTIONS PVT. LTD., JANGIR-CHAMPA,JANJGIR-CHAMPA vs. ASSISTANT COMMISSIONER OF INCOME TAX-2(1), BILASPUR, BILASPUR

In the result, appeal of the assessee in ITA No

Bench: Shri Partha Sarathi Chaudhury & Shri Avdhesh Kumar Mishraआयकर अपील सं. / Ita Nos.52, 53, 54, 55 & 339/Rpr/2025 "नधा"रण वष" / Assessment Years : 2015-16, 2016-17, 2017-18 & 2018-19 Shri Shyam Oil Extractions Pvt. Ltd. Village: Banari, Janjgir, Janjgir-Champa (C.G.)-495 668 Pan: Aaocs2467G ........अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer/Acit-2(1), Ward-Janjgir-Champa (C.G.)/Bilaspur ……""यथ" / Respondent

Section 250(4) and (6) of the Act within three months from receipt of this order.” 10 Shri Shyam Oil Extractions Pvt. Ltd. Vs. ITO/ACIT-2(1) ITA Nos. 52, 53, 54, 55 & 339/RPR/2025 7. Respectfully following the aforesaid order, we set-aside the respective orders of the Ld. CIT(Appeals) and remand the matters back to his file for denovo

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

section 69A treating deposits of SBNs found in its bank account as unexplained money in hands of assessee. Without prejudice to the above, though the cash deposits which were claimed to have been generated out of sales is not acceptable, an amount of deposits in new currency amounting to Rs.5 lacs which was deposited by the appellant