M/S TRIMURTHY FINVEST LIMITED,BILASPUR vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 1(1), BILASPUR

In the result, appeal of the assesse company being devoid and bereft of any merit is dismissed in terms of our aforesaid observations

Bench: Shri Ravish Sood & Shri Arun Khodpia

cash credit within the meaning of the said section. Accordingly, the A.O. vide his order passed u/s. 143(3) of the Act dated 28.12.2016, after making the addition described above of Rs.112.37 crore (approx.) u/s.68 of the Act, brought the same to tax u/s 115BBE of the Act and determined the income of the assessee company at Rs.111.19 crore (approx

EAST WEST FINVEST INDIA LIMITED,BILASPUR vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE -1(1), BILASPR

In the result, appeal of the assessee company being devoid and bereft of any merit is dismissed in terms of our aforesaid observations

Bench: Shri Ravish Sood & Shri Arun Khodpia

cash credit within the 17 M/s. East West Finvest India Limited Vs.DCIT, Circle-1(1), Bilaspur meaning of the said section. Accordingly, the A.O. vide his order passed u/s. 143(3) of the Act dated 28.12.2016, after making the addition described above of Rs.120.71 crore (approx.) u/s.68 of the Act, brought the same to tax u/s 115BBE

RAMESHWAR THAKUR,DALLI RAJHARA vs. INCOME TAX OFFICER, WARD 1(3), BHILAI, BHILAI

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

Bench: Shri Ravish Soodआयकर अपील सं. / Ita No.21/Rpr/2025 "नधा"रण वष" / Assessment Year : 2017-18 Rameshwar Thakur Bharitola, Chipara, Dalli Rajhara (C.G.)-491 228 Pan : Adzpt6030H .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-1(3), Bhilai (C.G.) ……""यथ" / Respondent

condoning the delay in filing of appeal before CIT(A). 5. That on the facts and in the circumstances of the case and in law, the Id. CIT(A), NFAC erred in sustaining the addition of Rs.20,00,000/- made by the AO u/s 69A of the Act. 6. The appellant craves to add, alter or delete

INDO LAHRI BIO POWER LTD, RAIPUR,RAIPUR vs. ITO, WARD-1(1), RAIPUR, RAIPUR

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

Bench: Shri Ravish Soodआयकर अपील सं. / Ita No.529/Rpr/2024 "नधा"रण वष" / Assessment Year : 2017-18 Indo Lahri Bio Power Limited 38, Saheed Smarak Complex, G.E. Road, Raipur (C.G.)-492 001 Pan : Aaaci9125K .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-1(1), Raipur (C.G.) ……""यथ" / Respondent

unexplained cash credit u/s. 68 of the I.T.Act, 1961 as the cash has been duly recorded in the books of accounts of the appellant. The addition made by the A.O. and sustained by the CIT-Appeal is unjustified, unwarranted and - at uncalled for. 3. On the facts and in the circumstances of the case, the Ld. CIT-Appeal has erred

SANDEEP KAUR GILL,RAIPUR vs. INCOME TAX OFFICER-3(4), RAIPUR, RAIPUR

In the result, the appeal of the assessee in ITA No

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos. 267 & 268/Rpr/2022 "नधा"रण वष" / Assessment Year : 2014-15 Sandeep Kaur Gill 26/934, Shukla Colony, Raja Talab, Raipur (C.G.)-492 001 Pan: Adcpg7812K .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-3(4), Raipur (C.G.) ……""यथ" / Respondent

unexplained cash credit made by the A.O u/s. 68 of the Act. 17. Shri Sunil Kumar Agrawal, Ld. Authorized Representative (for short ‘AR’) at the threshold of hearing of the appeal submitted that the present appeal involves a delay of 44 days. It was submitted by him that the delay in filing of the appeal had occasioned because the assessee

SANDEEP KAUR GILL,RAIPUR vs. INCOME TAX OFFICER-3(4), RAIPUR, RAIPUR

In the result, the appeal of the assessee in ITA No

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos. 267 & 268/Rpr/2022 "नधा"रण वष" / Assessment Year : 2014-15 Sandeep Kaur Gill 26/934, Shukla Colony, Raja Talab, Raipur (C.G.)-492 001 Pan: Adcpg7812K .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-3(4), Raipur (C.G.) ……""यथ" / Respondent

unexplained cash credit made by the A.O u/s. 68 of the Act. 17. Shri Sunil Kumar Agrawal, Ld. Authorized Representative (for short ‘AR’) at the threshold of hearing of the appeal submitted that the present appeal involves a delay of 44 days. It was submitted by him that the delay in filing of the appeal had occasioned because the assessee

M/S. G.P. INFRAVENTURES ,RAIPUR vs. INCOME TAX OFFICER-1(4), RAIPUR

The appeal of the department stands disposed off

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am (Ita No.76/Rpr/2020) (Assessment Year: 2015-16) Income Tax Officer Ward-1(4), V M/S G.P. Infraventures, 1St Floor, Aayakar Bhavan, S Shree Tower, Shankar Nagar, Central Revenue Building, Raipur (C.G.) Civil Lines, Raipur (C.G.) Pan: Aanfg6074B (अपीलाथ" /Applicant) : (""यथ" / Respondent) (Ita No.94/Rpr/2020) (Assessment Year: 2015-16) M/S G.P. Infraventures, V Income Tax Officer-1(4), Shree Tower, Shankar Nagar, S Raipur Raipur (C.G.) Pan: Aanfg6074B (अपीलाथ" /Applicant) (""यथ" / Respondent) : िनधा"रती क" ओर से /Assessee By : Shri Sunil Kumar Agarwal, Ca राज"व क" ओर से /Revenue By : Smt. Ila M. Parmar, Cit-Dr सुनवाई क" तार"ख / Date Of Hearing : 10.10.2023 घोषणा क" तार"ख / Date Of : 23.11.2023 7Pronouncement

unexplained cash credits u/s68, when it was not the issue of 'limited scrutiny' assessment under CASS; it is in violation of CBDT Instruction No. 7/2014; No.20/2015; No.5 of 2016; Id AO cannot go beyond the issues mentioned in the reasons for selection of 'limited scrutiny' assessment under CASS; Id AO is barred from looking into unconnected/ independent issue(s) other

INCOME TAX OFFICER, WARD-1(4), RAIPUR vs. MESERS G P INFRAVENTURES, RAIPUR

The appeal of the department stands disposed off

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am (Ita No.76/Rpr/2020) (Assessment Year: 2015-16) Income Tax Officer Ward-1(4), V M/S G.P. Infraventures, 1St Floor, Aayakar Bhavan, S Shree Tower, Shankar Nagar, Central Revenue Building, Raipur (C.G.) Civil Lines, Raipur (C.G.) Pan: Aanfg6074B (अपीलाथ" /Applicant) : (""यथ" / Respondent) (Ita No.94/Rpr/2020) (Assessment Year: 2015-16) M/S G.P. Infraventures, V Income Tax Officer-1(4), Shree Tower, Shankar Nagar, S Raipur Raipur (C.G.) Pan: Aanfg6074B (अपीलाथ" /Applicant) (""यथ" / Respondent) : िनधा"रती क" ओर से /Assessee By : Shri Sunil Kumar Agarwal, Ca राज"व क" ओर से /Revenue By : Smt. Ila M. Parmar, Cit-Dr सुनवाई क" तार"ख / Date Of Hearing : 10.10.2023 घोषणा क" तार"ख / Date Of : 23.11.2023 7Pronouncement

unexplained cash credits u/s68, when it was not the issue of 'limited scrutiny' assessment under CASS; it is in violation of CBDT Instruction No. 7/2014; No.20/2015; No.5 of 2016; Id AO cannot go beyond the issues mentioned in the reasons for selection of 'limited scrutiny' assessment under CASS; Id AO is barred from looking into unconnected/ independent issue(s) other

SHRI JAYANTILAL PATEL,RAIPUR vs. INCOME TAX OFFICER, WARD-2(2), RAIPUR

In the result, appeal of the assessee is allowed in terms of aforesaid observations

Bench: Shri Ravish Soodआयकरअपीलसं./ Ita No. 94/Rpr/2022 "नधा"रणवष" / Assessment Year : 2017-18 Shri Jayantilal Patel, Ring Road No.2, Bhanpuri, Raipur-492 001 Pan : Aeqpp9093L .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer-2(2), Raipur (C.G.) ……""यथ" / Respondent

unexplained cash credits in bank u/s.68 of the I.T. Act, 1961. 2. The Income Tax Officer, Ward 2(2), Raipur has been erred for passing an order u/s.143(3) of IT Act that is bad in law as well as fact.” 2. At the very outset of the hearing of the appeal, it transpires that the present appeal is time

NELSON YONA,RAIPUR vs. INCOME TAX OFFICER, WARD 4(1), RAIPUR

In the result, appeal of the assessee is allowed for statistical purposes

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.181/Rpr/2025 "नधा"रण वष" /Assessment Year : 2011-12 Nelson Yona Near Shiv Mandir, Avanti Vihar, Raipur (C.G.)-492 006 Pan: Adbpy8725E .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer Ward-4(1), Raipur (C.G.) ……""यथ" / Respondent

delay of 741 days involved in the captioned appeal is condoned. 4. That on merits as emanating from the assessment order, the assessee had deposited an amount of Rs.2 lacs in his bank account and since the source of such cash deposits remained unexplained, the A.O added the said amount u/s.68 of the Income Tax Act, 1961 (for short

DEPUTY COMMISSIONER O F INCOME TAX, RAIPUR vs. BALAJEE LOHA PVT. LTD., RAIPUR

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 356/Rpr/2024 (िनधा"रण वष" Assessment Year: 2014-15)

unexplained cash credit received by the assessee in the guise of share capital and premium. 5. Per contra, Shri Bikram Jain, Authorized Representative (in short “Ld. AR”) representing the assessee submitted that Ld. CIT(A) had rightly, judiciously and according to settled principle of law have deliberated upon the issue and have decided the appeal in favor of the assessee

RAJU JHANGHEL, RAIPUR,RAIPUR vs. INCOME TAX OFFICER-1(2), RAIPUR, RAIPUR

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

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Avdhesh Kumar Mishra, Am आयकर अपील सं. / Ita No: 445 & 446/Rpr/2025 (िनधा"रण वष" Assessment Years: 2014-15 & 2015-16) Raju Janghel, C/E Beside Trivenia Vs Income Tax Officer-1(2), Office Of Houshal Pan Thela, Gudhiyari, Ito-1(2), Cr Building, Civil Lines, Raipur, Chhattisgarh, 492001. Raipur, Chhattisgarh, 492001 Pan: Agrpj0572D (अपीलाथ"/Appellant) (""थ" / Respondent) : िनधा"रती की ओर से / Assessee By : Shri Sunil Kumar Agrawal, Ca राज" की ओर से / Revenue By : Shri Yogesh Kumar Sharma, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 03.02.2026 घोषणा की तारीख / Date Of : 05.02.2026 Pronouncement आदेश / O R D E R Per Avdhesh Kumar Mishra, Am: Common Facts & Similar Grounds Arise In The Above Captioned Appeals Of The Assessee; Therefore, These Appeals Were Heard Together & Are Being Disposed Off By This Common Order.

unexplained cash credit, being total credits in bank account; when the assessee has only earned commission about 0.15% to 0.20% of total credit entries of Rs. 16,54,79,650 in such bank account; the addition is liable to be deleted." 3. "The appellant craves leave, to add, urge, alter, modify or withdraw any grounds before or at the time

RAJU JHANGHEL, RAIPUR,RAIPUR vs. INCOME TAX OFFICER-1(2), RAIPUR, RAIPUR

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

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Avdhesh Kumar Mishra, Am आयकर अपील सं. / Ita No: 445 & 446/Rpr/2025 (िनधा"रण वष" Assessment Years: 2014-15 & 2015-16) Raju Janghel, C/E Beside Trivenia Vs Income Tax Officer-1(2), Office Of Houshal Pan Thela, Gudhiyari, Ito-1(2), Cr Building, Civil Lines, Raipur, Chhattisgarh, 492001. Raipur, Chhattisgarh, 492001 Pan: Agrpj0572D (अपीलाथ"/Appellant) (""थ" / Respondent) : िनधा"रती की ओर से / Assessee By : Shri Sunil Kumar Agrawal, Ca राज" की ओर से / Revenue By : Shri Yogesh Kumar Sharma, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 03.02.2026 घोषणा की तारीख / Date Of : 05.02.2026 Pronouncement आदेश / O R D E R Per Avdhesh Kumar Mishra, Am: Common Facts & Similar Grounds Arise In The Above Captioned Appeals Of The Assessee; Therefore, These Appeals Were Heard Together & Are Being Disposed Off By This Common Order.

unexplained cash credit, being total credits in bank account; when the assessee has only earned commission about 0.15% to 0.20% of total credit entries of Rs. 16,54,79,650 in such bank account; the addition is liable to be deleted." 3. "The appellant craves leave, to add, urge, alter, modify or withdraw any grounds before or at the time

SUBHASH MURARKA, RAIPUR,RAIPUR vs. INCOME TAX OFFICER, WARD-1(1), RAIPUR, RAIPUR

In the result, appeal of the assessee is allowed for statistical purposes

Bench: Shri Partha Sarathi Chaudhury & Shri Arun Khodpiaआयकर अपील सं./Ita No.176/Rpr/2025 "नधा"रण वष" /Assessment Year: 2017-18 Subhash Murarka C-1/85/186-R7, Swarnabhoomi, Raipur, Chhattisgarh Pan: Aeqpm4578P .......अपीलाथ" / Appellant बनाम / V/S.

delay of 520 days is hereby condoned and the matter is taken up as heard on merits. 8. The relevant facts as emanating from the assessment order are extracted as follows: “During the course of assessment proceedings it was seen that assessee has introduced Capital to the tune of Rs.1,94,50,000/- Assessee was asked to file the detail

SHRI OM PARSHVANATH DEVELOPERS PVT. LTD., DURG,DURG vs. INCOME TAX OFFICER-1(1), BHILAI, DURG

In the result, appeal of the assessee company is allowed for statistical purposes

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.22/Rpr/2025 "नधा"रण वष" /Assessment Year : 2013-14 Shri Om Parshvanath Developers Private Limited Nadi Road, Ganjpara, Durg (C.G.)-491 001 Pan: Aamcs7665N

delay is not liable to be condoned. Order passed by Ld. CIT(A) is erroneous and illegal. 2. Ld. CIT(A) erred in confirming addition of Rs. 24,72,500/- made by AO on account of share capital received by the appellant treating it to be unexplained cash credit

JDS CAPITAL MARKETS PRIVATE LIMITED,JDS CHAMBERS RAIPUR vs. ITO, WARD -1(2), RAIPUR

In the result, appeal of the assessee is allowed for statistical purposes

Bench: Shri Partha Sarathi Chaudhury & Shri Arun Khodpiaआयकर अपील सं. / Ita No.309/Rpr/2025 "नधा"रण वष" / Assessment Year : 2017-18 Jds Capital Markets Private Limited 6, Central Avenue, Choube Colony, Raipur-492 001 (C.G.) Pan: Aabcj0428P

unexplained cash credit u/s. 68 of the Act. 3 JDS Capital Markets Private Limited Vs. ITO, Ward-1(2), Raipur (C.G.) 3. Further it is noted that when the matter reached before the first appellate authority, the Ld. CIT(Appeals)/NFAC as evident from Paras 5.22 to 6, decided regarding condonation of delay

PRADEEP KUMAR SINGH, RAIPUR,RAIPUR vs. INCOME TAX OFFICER, WARD-4(1), RAIPUR, RAIPUR

In the result, the assessee's appeal in ITA No

Bench: Shri Ravish Soodआयकर अपील सं. / Ita Nos. 280 & 281/Rpr/2023 "नधा"रण वष" / Assessment Year : 2011-12 & 2012-13 Pradeep Kumar Singh C-1/2, Maruti Business Park, G.E. Road, Raipur (C.G.) Pan : Coups0118F .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-4(1), Raipur (C.G.) ……""यथ" / Respondent

delay involved in filing both appeals is condoned. 7. I shall now deal with the grievance of the assessee appellant based on which he has assailed the order passed by the CIT(Appeals) in his case for AY 201-12 in ITA No.280/RPR /2023. 8. On the basis of AIR information that the assessee had during the year made cash

PRADEEP KUMAR SINGH, RAIPUR,RAIPUR vs. INCOME TAX OFFICER, WARD-4(1), RAIPUR, RAIPUR

In the result, the assessee's appeal in ITA No

Bench: Shri Ravish Soodआयकर अपील सं. / Ita Nos. 280 & 281/Rpr/2023 "नधा"रण वष" / Assessment Year : 2011-12 & 2012-13 Pradeep Kumar Singh C-1/2, Maruti Business Park, G.E. Road, Raipur (C.G.) Pan : Coups0118F .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-4(1), Raipur (C.G.) ……""यथ" / Respondent

delay involved in filing both appeals is condoned. 7. I shall now deal with the grievance of the assessee appellant based on which he has assailed the order passed by the CIT(Appeals) in his case for AY 201-12 in ITA No.280/RPR /2023. 8. On the basis of AIR information that the assessee had during the year made cash