SANJOG JHABAK L/H OF LATE GAUTAM CHAND JHABAK, RAIPUR,RAIPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX, RAIPUR-1, RAIPUR

In the result, all the appeals filed by the captioned assessees are allowed in terms of our aforesaid observations

Bench: Shri Ravish Sood & Shri Arun Khodpia

115 & 116 of the Chhattisgarh Land Revenue Code, 1959, the Ld. Nayab Tahsildar ordered that in respect of the aforesaid agricultural lands, in place "Padati" Bhumi, the crop cultivated should have been recorded as "Paddy" in respect of Year 2010-11 however, there being no provision to update the records, the said case was disposed off.” 57 Sanket Jhabak & Others

SAMPAT LAL JHABAK, RAIPUR,RAIPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX-1, RAIPUR, RAIPUR

In the result, all the appeals filed by the captioned assessees are allowed in terms of our aforesaid observations

Bench: Shri Ravish Sood & Shri Arun Khodpia

115 & 116 of the Chhattisgarh Land Revenue Code, 1959, the Ld. Nayab Tahsildar ordered that in respect of the aforesaid agricultural lands, in place "Padati" Bhumi, the crop cultivated should have been recorded as "Paddy" in respect of Year 2010-11 however, there being no provision to update the records, the said case was disposed off.” 57 Sanket Jhabak & Others

SMT. TILOTTAMA JHABAK, RAIPUR,RAIPUR vs. PCIT-1, RAIPUR, RAIPUR

In the result, all the appeals filed by the captioned assessees are allowed in terms of our aforesaid observations

Bench: Shri Ravish Sood & Shri Arun Khodpia

115 & 116 of the Chhattisgarh Land Revenue Code, 1959, the Ld. Nayab Tahsildar ordered that in respect of the aforesaid agricultural lands, in place "Padati" Bhumi, the crop cultivated should have been recorded as "Paddy" in respect of Year 2010-11 however, there being no provision to update the records, the said case was disposed off.” 57 Sanket Jhabak & Others

SMT. SUSHILA DEVI JHABAK, RAIPUR,RAIPUR vs. PCIT-1, RAIPUR, RAIPUR

In the result, all the appeals filed by the captioned assessees are allowed in terms of our aforesaid observations

Bench: Shri Ravish Sood & Shri Arun Khodpia

115 & 116 of the Chhattisgarh Land Revenue Code, 1959, the Ld. Nayab Tahsildar ordered that in respect of the aforesaid agricultural lands, in place "Padati" Bhumi, the crop cultivated should have been recorded as "Paddy" in respect of Year 2010-11 however, there being no provision to update the records, the said case was disposed off.” 57 Sanket Jhabak & Others

SANJOG JHABAK, RAIPUR,RAIPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX, RAIPUR-1, RAIPUR

In the result, all the appeals filed by the captioned assessees are allowed in terms of our aforesaid observations

Bench: Shri Ravish Sood & Shri Arun Khodpia

115 & 116 of the Chhattisgarh Land Revenue Code, 1959, the Ld. Nayab Tahsildar ordered that in respect of the aforesaid agricultural lands, in place "Padati" Bhumi, the crop cultivated should have been recorded as "Paddy" in respect of Year 2010-11 however, there being no provision to update the records, the said case was disposed off.” 57 Sanket Jhabak & Others

SMT. PUSHPA JHABAK, RAIPUR,RAIPUR vs. PCIT-1, RAIPUR, RAIPUR

In the result, all the appeals filed by the captioned assessees are allowed in terms of our aforesaid observations

Bench: Shri Ravish Sood & Shri Arun Khodpia

115 & 116 of the Chhattisgarh Land Revenue Code, 1959, the Ld. Nayab Tahsildar ordered that in respect of the aforesaid agricultural lands, in place "Padati" Bhumi, the crop cultivated should have been recorded as "Paddy" in respect of Year 2010-11 however, there being no provision to update the records, the said case was disposed off.” 57 Sanket Jhabak & Others

SANKET JHABAK, RAIPUR,RAIPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX-1, RAIPUR, RAIPUR

In the result, all the appeals filed by the captioned assessees are allowed in terms of our aforesaid observations

Bench: Shri Ravish Sood & Shri Arun Khodpia

115 & 116 of the Chhattisgarh Land Revenue Code, 1959, the Ld. Nayab Tahsildar ordered that in respect of the aforesaid agricultural lands, in place "Padati" Bhumi, the crop cultivated should have been recorded as "Paddy" in respect of Year 2010-11 however, there being no provision to update the records, the said case was disposed off.” 57 Sanket Jhabak & Others

MESERS METEX ENGINEERS,BHILAI vs. INCOME TAX OFFICER, WARD-1(2), BHILAI

In the result Ground No 8 of the revenue is dismissed

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं./Ita No.238/Rpr/2019 (Assessment Year: 2015-2016) M/S Metex Engineers, Vs Ito, Ward-1(2), Bhilai Shop No.10-11, Ganesh Complex, Shakti Vihar, Risali Bhilai, Durg Pan No. :Aawfm 8852 G & आयकर अपील सं./Ita No.247/Rpr/2019 (Assessment Year: 2015-2016) Ito, Ward-1(2), Bhilai Vs M/S Metex Engineers, Shop No.10-11, Ganesh Complex, Shakti Vihar, Risali Bhilai, Durg Pan No. :Aawfm 8852 G (अपीलाथ" /Appellant) (""यथ" / Respondent) .. "नधा"रती क" ओर से /Assessee By : Shri R.B.Doshi, Ca राज"व क" ओर से /Revenue By : Shri V.K.Singh, Cit-Dr सुनवाई क" तार"ख / Date Of Hearing : 24/04/2023 घोषणा क" तार"ख/Date Of Pronouncement : 14/06/2023 आदेश / O R D E R Per Arun Khodpia, Am :

68 of the Act , made by the AO who treated this entry also as the other two identical reimbursements which was treated as income by the assessee Firm itself, as income of the assessee?". 4. Whether on points of law and on facts & circumstances of the case, the Ld. CIT(A) was justified in deleting the addition

INCOME TAX OFFICER, WARD-1(2), BHILAI vs. MESERS METEX ENGINEERS, BHILAI

In the result Ground No 8 of the revenue is dismissed

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं./Ita No.238/Rpr/2019 (Assessment Year: 2015-2016) M/S Metex Engineers, Vs Ito, Ward-1(2), Bhilai Shop No.10-11, Ganesh Complex, Shakti Vihar, Risali Bhilai, Durg Pan No. :Aawfm 8852 G & आयकर अपील सं./Ita No.247/Rpr/2019 (Assessment Year: 2015-2016) Ito, Ward-1(2), Bhilai Vs M/S Metex Engineers, Shop No.10-11, Ganesh Complex, Shakti Vihar, Risali Bhilai, Durg Pan No. :Aawfm 8852 G (अपीलाथ" /Appellant) (""यथ" / Respondent) .. "नधा"रती क" ओर से /Assessee By : Shri R.B.Doshi, Ca राज"व क" ओर से /Revenue By : Shri V.K.Singh, Cit-Dr सुनवाई क" तार"ख / Date Of Hearing : 24/04/2023 घोषणा क" तार"ख/Date Of Pronouncement : 14/06/2023 आदेश / O R D E R Per Arun Khodpia, Am :

68 of the Act , made by the AO who treated this entry also as the other two identical reimbursements which was treated as income by the assessee Firm itself, as income of the assessee?". 4. Whether on points of law and on facts & circumstances of the case, the Ld. CIT(A) was justified in deleting the addition

SMT. SEEMA AGRAWAL,RAIGARH vs. INCOME TAX OFFICER , WARD -I, RAIGARH

In the result, the appeal of assessee is dismissed

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं./Ita No.179/Rpr/2017 (नििाारण वर्ा / Assessment Year :2011-2012) Seema Agrawal, Vs Ito, Ward-1, Raigarh Sewa Kunj Road, Near Girls College, Raigarh (C.G.) Pan No. : Affpa 4990 K (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) ..

68 discharged. No enquiry whatsoever by the AC) and the onus never shifted back to the assessee. In view of this, no addition could have been made. Reliance on: - i) CIT vs Orissa Corporation P. Ltd. (1986) 159 ITR 78 (SC) (PN 103 to 108 of PB). ii) CIT vs Metachem Industries

ASSISTANT COMMISSIONER OF INCOME TAX-1(1),, RAIPUR vs. SHRI. JAVED ALI PRADHAN,, RAIPUR

In the result, all appeals filed by the Revenue are dismissed

Bench: : Shri N.S.Saini & Shri Pavan Kumar Gadale, Judical Member

115 ITR 1 (All.) it was held that the AO in fact should boldly accept a situation which stands to logic and which favours the appellant and avoid any bias approach in assessment. Broadly speaking the requirement of giving justice should not only be done but it should also be seem to have been done. 1.30 It was reiterated time

ASSISTANT COMMISSIONER OF INCOME TAX-1(1),, RAIPUR vs. SHRI. JAVED ALI PRADHAN,, RAIPUR

In the result, all appeals filed by the Revenue are dismissed

Bench: : Shri N.S.Saini & Shri Pavan Kumar Gadale, Judical Member

115 ITR 1 (All.) it was held that the AO in fact should boldly accept a situation which stands to logic and which favours the appellant and avoid any bias approach in assessment. Broadly speaking the requirement of giving justice should not only be done but it should also be seem to have been done. 1.30 It was reiterated time

ASSISTANT COMMISSIONER OF INCOME TAX-1(1),, RAIPUR vs. SHRI. JAVED ALI PRADHAN,, RAIPUR

In the result, all appeals filed by the Revenue are dismissed

Bench: : Shri N.S.Saini & Shri Pavan Kumar Gadale, Judical Member

115 ITR 1 (All.) it was held that the AO in fact should boldly accept a situation which stands to logic and which favours the appellant and avoid any bias approach in assessment. Broadly speaking the requirement of giving justice should not only be done but it should also be seem to have been done. 1.30 It was reiterated time

ASSISTANT COMMISSIONER OF INCOME TAX-1(1),, RAIPUR vs. SHRI. JAVED ALI PRADHAN,, RAIPUR

In the result, all appeals filed by the Revenue are dismissed

Bench: : Shri N.S.Saini & Shri Pavan Kumar Gadale, Judical Member

115 ITR 1 (All.) it was held that the AO in fact should boldly accept a situation which stands to logic and which favours the appellant and avoid any bias approach in assessment. Broadly speaking the requirement of giving justice should not only be done but it should also be seem to have been done. 1.30 It was reiterated time

ASSISTANT COMMISSIONER OF INCOME TAX-1(1),, RAIPUR vs. SHRI. JAVED ALI PRADHAN,, RAIPUR

In the result, all appeals filed by the Revenue are dismissed

Bench: : Shri N.S.Saini & Shri Pavan Kumar Gadale, Judical Member

115 ITR 1 (All.) it was held that the AO in fact should boldly accept a situation which stands to logic and which favours the appellant and avoid any bias approach in assessment. Broadly speaking the requirement of giving justice should not only be done but it should also be seem to have been done. 1.30 It was reiterated time

ASSISTANT COMMISSIONER OF INCOME TAX-1(1),, RAIPUR vs. SHRI. JAVED ALI PRADHAN,, RAIPUR

In the result, all appeals filed by the Revenue are dismissed

Bench: : Shri N.S.Saini & Shri Pavan Kumar Gadale, Judical Member

115 ITR 1 (All.) it was held that the AO in fact should boldly accept a situation which stands to logic and which favours the appellant and avoid any bias approach in assessment. Broadly speaking the requirement of giving justice should not only be done but it should also be seem to have been done. 1.30 It was reiterated time

MADHU GOYAL, RAIPUR,RAIPUR vs. INCOME TAX OFFICER, WARD-2(1), RAIPUR, RAIPUR

In the result, appeal of the assessee is allowed

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.496/Rpr/2024 "नधा"रण वष" /Assessment Year : 2014-15 Smt. Madhu Goyal D-36, Wallfort City, Bhatagaon, Raipur-492 001 (C.G) Pan: Aeypg1038E .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-4(1), Raipur (C.G.) ……""यथ" / Respondent

section 68 of IT Act on account of long term capital gain derived from sale of listed equity shares without appreciating that the same script i.e. shares of M/s.Tilak Ventures Pvt. Ltd. are held to be genuine share by various court and also there is no allegation for appellants involvement in price rigging. Thus the addition made

M/S SCC INVESTMENT ,RAIGARH vs. INCOME TAX OFFICER WARD - I, RAIGARH

In the result, appeal of the assessee is dismissed

68 discharged. No enquiry whatsoever by the AC) and the onus never shifted back to the assessee. In view of this, no addition could have been made. Reliance on: - 4 i) CIT vs Orissa Corporation P. Ltd. (1986) 159 ITR 78 (SC) (PN 103 to 108 of PB). ii) CIT vs Metachem Industries

ARUNA TIWARI,RAIPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX-1, RAIPUR, RAIPUR

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 90/Rpr/2022 "नधा"रण वष" / Assessment Year : 2015-16 Smt. Aruna Tiwari 762, Sundar Nagar, Raipur (C.G.)-492 001 Pan: Adbpt4977B .......अपीलाथ" / Appellant बनाम / V/S. The Pr. Commissioner Of Income Tax-1, Raipur (C.G.) ……""यथ" / Respondent

68,160/- on 31.03.2015. But on perusal of the bank statement kept on record i.e. SBI and Jila Sahkari Bank Ltd. no such transaction are being reflected in these accounts. On perusal of balance sheet, it is found that the assessee has maintained four accounts during the year. But the statement of bank account maintained at SBI (KCC) and Vijaya