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.)

u/s. 133A of the Act, dated 15.03.2016, stated that goods were being received by him at his business premises situated at Abha-sibni, Page-28 of APB. For the sake of clarity, Question No.20 a/w. the reply of the assessee is culled out as under:- IV] ""न "ोमांक 20 के उ"र म" कहा "क माल हमारे }kरा आभा-"शवनी

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.)

u/s. 133A of the Act, dated 15.03.2016, stated that goods were being received by him at his business premises situated at Abha-sibni, Page-28 of APB. For the sake of clarity, Question No.20 a/w. the reply of the assessee is culled out as under:- IV] ""न "ोमांक 20 के उ"र म" कहा "क माल हमारे }kरा आभा-"शवनी

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.)

u/s. 133A of the Act, dated 15.03.2016, stated that goods were being received by him at his business premises situated at Abha-sibni, Page-28 of APB. For the sake of clarity, Question No.20 a/w. the reply of the assessee is culled out as under:- IV] ""न "ोमांक 20 के उ"र म" कहा "क माल हमारे }kरा आभा-"शवनी

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.)

u/s. 133A of the Act, dated 15.03.2016, stated that goods were being received by him at his business premises situated at Abha-sibni, Page-28 of APB. For the sake of clarity, Question No.20 a/w. the reply of the assessee is culled out as under:- IV] ""न "ोमांक 20 के उ"र म" कहा "क माल हमारे }kरा आभा-"शवनी

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.)

u/s. 133A of the Act, dated 15.03.2016, stated that goods were being received by him at his business premises situated at Abha-sibni, Page-28 of APB. For the sake of clarity, Question No.20 a/w. the reply of the assessee is culled out as under:- IV] ""न "ोमांक 20 के उ"र म" कहा "क माल हमारे }kरा आभा-"शवनी

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.)

u/s. 133A of the Act, dated 15.03.2016, stated that goods were being received by him at his business premises situated at Abha-sibni, Page-28 of APB. For the sake of clarity, Question No.20 a/w. the reply of the assessee is culled out as under:- IV] ""न "ोमांक 20 के उ"र म" कहा "क माल हमारे }kरा आभा-"शवनी

NISHANT JAIN,BILASPUR vs. ACIT CENTRAL CIRCLE, BILASPUR

In the result, appeal filed by the assessee in ITA No

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos. 510, 511 & 512/Rpr/2024 "नधा"रण वष" / Assessment Years : 2014-15, 2017-18 & 2018-19 Nishant Jain Ring Road No.2, Shanti Nagar, Near Sidhasikhar Vistar, Bilaspur (C.G.)-495 001 Pan: Agepj9793M .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax, Circle-1(1), Bilaspur (C.G.) ……""यथ" / Respondent

Survey u/s 133A, it is noted that you have made substantial investment in the immovable property (building at Sheet No.13, Block No.19, Plot No.2/18, P.H. No.26, Ward No. 03, Near Siddh Shikar Vistar, Shanti Nagar, Bilaspur). From the books of account, it is seen from the balance sheet for the FY 2016-17 the value is shown at Rs.94

NISHANT JAIN,BILASPUR vs. ACIT CIRCLE 1(1), BILASPUR

In the result, appeal filed by the assessee in ITA No

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos. 510, 511 & 512/Rpr/2024 "नधा"रण वष" / Assessment Years : 2014-15, 2017-18 & 2018-19 Nishant Jain Ring Road No.2, Shanti Nagar, Near Sidhasikhar Vistar, Bilaspur (C.G.)-495 001 Pan: Agepj9793M .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax, Circle-1(1), Bilaspur (C.G.) ……""यथ" / Respondent

Survey u/s 133A, it is noted that you have made substantial investment in the immovable property (building at Sheet No.13, Block No.19, Plot No.2/18, P.H. No.26, Ward No. 03, Near Siddh Shikar Vistar, Shanti Nagar, Bilaspur). From the books of account, it is seen from the balance sheet for the FY 2016-17 the value is shown at Rs.94

NISHANT JAIN,BILASPUR vs. ACIT CIRCLE 1(1), BILASPUR

In the result, appeal filed by the assessee in ITA No

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos. 510, 511 & 512/Rpr/2024 "नधा"रण वष" / Assessment Years : 2014-15, 2017-18 & 2018-19 Nishant Jain Ring Road No.2, Shanti Nagar, Near Sidhasikhar Vistar, Bilaspur (C.G.)-495 001 Pan: Agepj9793M .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax, Circle-1(1), Bilaspur (C.G.) ……""यथ" / Respondent

Survey u/s 133A, it is noted that you have made substantial investment in the immovable property (building at Sheet No.13, Block No.19, Plot No.2/18, P.H. No.26, Ward No. 03, Near Siddh Shikar Vistar, Shanti Nagar, Bilaspur). From the books of account, it is seen from the balance sheet for the FY 2016-17 the value is shown at Rs.94

SHRI SHRI SHIV SHANKAR AGRAWAL,KORBA(CG) vs. THE INCOME TAX OFFICER-1, KORBA(CG)

In the result appeal of the assessee is partly allowed for statistical purposes, in terms of our observations herein above

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am (Ita No. 270/Rpr/2016) (Assessment Year: 2008-09)

u/s 133A of I.T. Act, which was conducted by the department on 03.03.2008 and in final statements of the assessee were recorded during the survey. The assessee has offered the excess cash of Rs. 2,24,243/- and excess stock of Rs. 6,27,335/-, as both had been found out of books of accounts. It was accepted

ASHOK KUMAR WADHWANI, RAIPUR,RAIPUR vs. INCOME TAX OFFICER, WARD-1(2), RAIPUR, RAIPUR

In the result, appeal in ITA No

Bench: Shri Partha Sarathi Chaudhury & Shri Arun Khodpiaआयकर अपील सं./Ita Nos.117 &118/Rpr/2024 "नधा"रण वष" /Assessment Year: 2014-15 & 2016-17 Ashok Kumar Wadhwani, Ujwal Udyog, Sinodha, Neora, Tilda, Raipur, Chhattisgarh. Pan: Aahpw1400B .......अपीलाथ" / Appellant बनाम / V/S.

133A of the Income tax Act, 1961 have been carried out on 15/03/2016 in the business premises of three Rice millers at Tilda and two broker, at Raipur by the JT. CTI Range-1 Raipur. During the survey proceedings statement on oath u/s 131(1) of the I.T. Act were recorded by the 8 Ashok Kumar Wadhwani Vs. Income

ASHOK KUMAR WADHWANI, RAIPUR,RAIPUR vs. INCOME TAX OFFICER, WARD-1(2), RAIPUR, RAIPUR

In the result, appeal in ITA No

Bench: Shri Partha Sarathi Chaudhury & Shri Arun Khodpiaआयकर अपील सं./Ita Nos.117 &118/Rpr/2024 "नधा"रण वष" /Assessment Year: 2014-15 & 2016-17 Ashok Kumar Wadhwani, Ujwal Udyog, Sinodha, Neora, Tilda, Raipur, Chhattisgarh. Pan: Aahpw1400B .......अपीलाथ" / Appellant बनाम / V/S.

133A of the Income tax Act, 1961 have been carried out on 15/03/2016 in the business premises of three Rice millers at Tilda and two broker, at Raipur by the JT. CTI Range-1 Raipur. During the survey proceedings statement on oath u/s 131(1) of the I.T. Act were recorded by the 8 Ashok Kumar Wadhwani Vs. Income

FIVE STARCONSTRUCTION COMPANY,BHILAI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE- 1(1), BHILAI

The appeal of the assessee is partly allowed in terms of our aforesaid observations

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No.45/Rpr/2018 "नधा"रण वष" / Assessment Year : 2014-15 Five Star Construction Company Plot No.96-97, Light Industrial Area, Chawani Chowk, Bhilai (C.G)-490026 Pan : Aaaff4316L .......अपीलाथ" / Appellant बनाम / V/S. The Deputy Commissioner Of Income Tax-1(1), Bhilai (C.G.) ……""यथ" / Respondent

survey proceedings conducted u/s 133A on 11.03.2016, thus, upheld the addition of Rs. 10 lac made by the A.O u/s 68 of the Act. (iii). As the ld. A.R had neither come forth with any explanation to rebut the observations of the lower authorities nor led any material which would prove otherwise, therefore, we are 29 Five Star Construction Company

VIJAY KUMAR CHHATTANI, RAIPUR,RAIPUR vs. INCOME TAX OFFICER, WARD-1(2), 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.120/Rpr/2024 "नधा"रण वष" /Assessment Year: 2016-17 Vijay Kumar Chhattani, S.S.D. Agro Tech Building, Village Tulsi, Neora, Tilda, Raipur, Chhattisgarh Pan: Afapc4410R .......अपीलाथ" / Appellant बनाम / V/S.

survey u/s 133A, was that actual movement of goods never happened. The salient feature of accommodation entry is that all cash and bank transactions along with paper works will be clear except the actual stock transfer. Though payments made by the assessee towards the purchases are through banking channels, it is also revealed that the supplier was issuing bogus bills

M/S RAMESH CHEMICALS INDS,,BILASPUR(CG) vs. I.T.O. WARD 1(2), BILASPUR(CG)

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

Bench: Shri Ravish Soodआयकर अपील सं. / Ita No. 321/Rpr/2014 "नधा"रण वष" / Assessment Year : 2005-06 M/S. Ramesh Chemical Industries Dayalband, Bilaspur (C.G.) Pan: Aabfr3141A .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer-1(2), Raipur (C.G.) ……""यथ" / Respondent

u/s. 133A of the Act was conducted on the assessee firm on 31.01.2005. During the course of survey proceedings, the stock found at the business premises of the assessee firm (including stock of Rs.40,700/- lying in the business premises of its sister concern i.e. M/s. Jalaram Trading Company) was inventorised at a value of Rs.20,31,767/-. However

DISHA EDUCATION SOCIETY,RAIPUR vs. COMMISSIONER OF INCOME TAX, EXEMPTION, BHOPAL

In the result ground of the appeal in the instant appeal of the assessee are allowed

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं./ Ita No.32&60/Rpr/2019 (Assessment Year:) M/S Disha Education Society, Vs Commissioner Of Income Tax, Disha Crown, Katchana Road. Exemption, Bhopal Shankar Nagar, Raipur (Chhattisgarh) Pan No. :Aaatd5249C : Shri R.B.Doshi, Ca "नधा"रती क" ओर से /Assessee By राज"व क" ओर से /Revenue By : Shri V.K.Singh, Cit-Dr सुनवाई क" तार"ख / Date Of Hearing : 26/04/2023 घोषणा क" तार"ख/Date Of Pronouncement : 08/06/2023

disallowance made in the hands of donor trust, of the donation given to assessee. Anandilal & Ganesh Same observations as in Same explanation as in the Podar Society the case of Podar case of Podar Education Education Trust Trust, except that its appeal before Hon’ble ITAT is pending. 3. Nothing brought on record, nothing confronted, no evidence Except for mentioning

DISHA EDUCATION SOCIETY,RAIPUR vs. COMMISSIONER OF INCOME TAX, EXEMPTION, BHOPAL

In the result ground of the appeal in the instant appeal of the assessee are allowed

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं./ Ita No.32&60/Rpr/2019 (Assessment Year:) M/S Disha Education Society, Vs Commissioner Of Income Tax, Disha Crown, Katchana Road. Exemption, Bhopal Shankar Nagar, Raipur (Chhattisgarh) Pan No. :Aaatd5249C : Shri R.B.Doshi, Ca "नधा"रती क" ओर से /Assessee By राज"व क" ओर से /Revenue By : Shri V.K.Singh, Cit-Dr सुनवाई क" तार"ख / Date Of Hearing : 26/04/2023 घोषणा क" तार"ख/Date Of Pronouncement : 08/06/2023

disallowance made in the hands of donor trust, of the donation given to assessee. Anandilal & Ganesh Same observations as in Same explanation as in the Podar Society the case of Podar case of Podar Education Education Trust Trust, except that its appeal before Hon’ble ITAT is pending. 3. Nothing brought on record, nothing confronted, no evidence Except for mentioning

INCOME TAX OFFICER-4(1), RAIPUR, CIVIL LINES, RAIPUR vs. SMITA MUKESH KEDIA, RAIPUR

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 451/Rpr/2025 (िनधा"रण वष" Assessment Year: 2019-20)

disallowed from the trading account and should be added to the total income of the assessee. Ld. AO also added amounting to Rs.45,580/- u/s 69C of the Act, presuming that the commission would have paid by the assessee in cash to M/s Pratyush Steels for the aforesaid bogus transactions. With the aforesaid addition, assessed income of the assessee

ASSISTANT COMMISSIONER OF INCOME TAX,CIRCLE 1(1), RAIPUR vs. M/S R.R. INDUSTRIAL CORPORATION (INDIA) PRIVATE LIMITED, RAIPUR

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 144/Rpr/2018 "नधा"रण वष" / Assessment Year : 2013-14 The Assistant Commissioner Of Income Tax-1(1), Raipur (C.G.) .......अपीलाथ" / Appellant बनाम / V/S. M/S. R.R. Industrial Corporation (India) Pvt. Ltd., Station Road, Telghani Naka, Raipur (C.G.) Pan : Aaecr4291B ……""यथ" / Respondent

surveys u/s 133A of the I.T. Act, 1961 conducted by Kolkata Investigation. This information was called by the undersigned from Kolkata and is on record. Hence, I have reason to believe that these transaction are not genuine and creditworthy. Therefore the same are hereby added back u/s 68 of I.T. Act, 1961 which reads as follows:- "Where