SOURABH AGRAWAL, RAIPUR,RAIPUR vs. INCOME TAX OFFICER, WARD-1(2), RAIPUR, RAIPUR

In the result, appeal of the assessee is allowed

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.845/Rpr/2025 "नधा"रण वष" /Assessment Year : 2018-19 Sourabh Agrawal Prop. Sawaria Traders, Shop No.217, Samta Colony, Raipur (C.G.)-492 001 Pan: Apppa0229M .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer Ward-1(2), Raipur (C.G.) ……""यथ" / Respondent

section 69A of the income tax when the fact remains that the appellant was not liable under Law to maintain any books of accounts. 3. In the facts and circumstances of the case, the Ld. CIT(A) has grossly erred in sustaining addition of Rs.24,04,877/- in respect of entire sales instead of restricting the addition/ disallowance

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)

69A, 69B, 69C and 69D for any previous year, the assessee shall pay by way of penalty, in addition to tax payable under section 115BBE, a sum computed at a rate of 10% of the tax payable under clause (i) of sub section (1) of section 115BBE. In other words, penalty u/s 271AAC is applicable in this case instead