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6 results for “section 68”+ Section 246A(1)(a)clear

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Indore163 Delhi114 Chennai55 Mumbai44 Jaipur32 Kolkata24 Chandigarh24 Hyderabad19 Bangalore13 Pune9 Panaji7 Jodhpur7 Raipur6 Ahmedabad6 Rajkot5 Calcutta4 SC3 Lucknow3 Patna2 Karnataka2 Nagpur2 Allahabad2 Visakhapatnam1 Amritsar1 Guwahati1 Jabalpur1 Surat1 Telangana1 Uttarakhand1 Agra1

Key Topics

Section 143(3)9 Section 143(2)9 Section 687 Section 1477 Section 1486 Addition to Income6 Section 2505 Natural Justice4 Bogus Purchases3 Disallowance

MALANI HOLDINGS PRIVATE LIMITED,RAIPUR vs. INCOME TAX OFFICER, WARD 4(1), RAIPUR, RAIPUR

The appeal of the assessee is dismissed, in terms of our aforesaid observations

ITA 316/RPR/2025[2013-14]Status: DisposedITAT Raipur14 Jul 2025AY 2013-14

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 316/Rpr/2025 (िनधा"रण वष" Assessment Year: 2013-14)

For Appellant: Shri Praveen Khandelwal & Praveen GoyalFor Respondent: Dr. Priyanka Patel, Sr. DR

Section 142(1)Section 143(2)Section 143(3)Section 144Section 147Section 148Section 14ASection 250Section 251(1)(a)

3

Section 68

section 251(1)(a) of the Act and failed to adjudicate on legal ground as well as on merits of the case as raised before him. 6. That on the facts and circumstances of the case and in law, the Id. AO as well as CIT(A) erred in making an addition of Rs. 1

SANJAY GRAIN PRODUCTS(P) LTD., RAIPUR,RAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1), RAIPUR, RAIPUR

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

ITA 293/RPR/2023[2015-16]Status: DisposedITAT Raipur16 Oct 2023AY 2015-16

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 293/Rpr/2023 "नधा"रण वष" / Assessment Year : 2015-16 Sanjay Grain Products (P) Ltd. 34-35, Adishwar Complex, Ram Nagar Para, Raipur-492 001 Pan : Aadcs5038G .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax, Circle-1(1), Raipur (C.G.) ……""यथ" / Respondent

For Appellant: Shri Virat Verma, AdvocateFor Respondent: Shri Satya Prakash Sharma, Sr. DR

Section 143(2)Section 143(3)Section 68

section 68 of the Act. 3.2. BECAUSE all the investments were duly recorded in the regular books of accounts maintained by the appellant and therefore, the findings to the contrary in the assessment order are wholly unjustified and unwarranted. 4. BECAUSE the order appealed against is contrary to the facts, law and the principles of natural justice

KIRAN AGRAWAL, RAIPUR,RAIPUR vs. ITO, DHAMTARI, DHAMTARI

Appeal of the assessee is allowed for statistical purposes, in terms of over aforesaid observations

ITA 655/RPR/2025[2022-23]Status: DisposedITAT Raipur12 Nov 2025AY 2022-23

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 655/Rpr/2025 (िनधा"रण वष" Assessment Year: 2022-23)

For Appellant: None (Adjournment Petition filed)For Respondent: Dr. Priyanka Patel, Sr. DR

Section 143(3)Section 250Section 68

68 of the Act. Further, the appellant had duly filed all the requisite details and information in respect of the alleged purchaser and merely for the reason that qualitative & quantitative details of goods traded were not furnished which were in fact very much available on record. Hence, such disallowance/ addition is highly unjustified, unwarranted, uncorroborated, untenable, not proper on facts

BAJRANG LAL AGRAWAL,SURAJPUR vs. INCOME TAX OFFICER, WARD-2, AMBIKAPUR, AMBIKAPUR

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

ITA 260/RPR/2022[2016-17]Status: DisposedITAT Raipur14 Mar 2023AY 2016-17

Bench: Shri Ravish Soodआयकर अपील सं./ Ita No. 260/Rpr/2022 "नधा"रण वष" / Assessment Year : 2016-17 Bajrang Lal Agrawal Aman Cold Storage, Bhaiyathan Road, Surajpur C.G-497 229 Pan : Adypa3583F .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-2, Ambikapur (C.G.) ……""यथ" / Respondent

For Appellant: Shri R.B Doshi, CAFor Respondent: Shri Piyush Tripathi, Sr. DR

Section 143(3)Section 68

section 68, treating it to be unexplained income of appellant. The addition/disallowance made by the A.O and sustained by the Ld. CIT(A) is arbitrary, baseless and not justified. 2. The appellant reserves the right to add, amend or modify any of the ground/s of appeal.” 2. At the very outset I find that the present appeal is time

RANCHI FUELS, BALODA BAZAR, BHATAPARA,BALODA BAZAR vs. INCOME TAX OFFICER, BHATAPARA, BHATAPARA

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

ITA 532/RPR/2024[2017-18]Status: DisposedITAT Raipur08 Jan 2025AY 2017-18

Bench: Shri Ravish Soodआयकर अपील सं. / Ita No.532/Rpr/2024 "नधा"रण वष" / Assessment Year : 2017-18 Ranchi Fuels Limtara, Nandghat, Baloda Bazar-492 006 (C.G.) Pan: Aatfr0836L .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Bhatapara (C.G.) ……""यथ" / Respondent

For Appellant: Shri Veekaas S Sharma, CAFor Respondent: Smt. Anubhaa Tah Goel, Sr. DR

Section 127Section 143(2)Section 143(3)Section 68

68 of the Income Tax Act, 1961 and the Learned CIT (Appeals), National Faceless Appeal Centre, Delhi has erred in confirming the addition to the tune of Rs.26,80,000/- as the addition is contrary to facts, law and legislative intent, hence, it is prayed that the addition of Rs.26,80,000/- confirmed by the Learned CIT (Appeal) may kindly

SMT. SONI JHA, RAIPUR,RAIPUR vs. INCOME TAX OFFICER, WARD-1(2), RAIPUR, RAIPUR

In the result, the assessee's appeal is allowed for statistical purposes in terms of my observations above

ITA 118/RPR/2023[2013-14]Status: DisposedITAT Raipur11 Oct 2023AY 2013-14

Bench: Shri Ravish Soodआयकर अपील सं. / Ita No. 118/Rpr/2023 "नधा"रण वष" / Assessment Year : 2013-14 Smt. Soni Jha 11, 557, Om Shanti Nagar, Pt. Dindayal Upadhyay Nagar, Naya Talab, Gadhiyari, Raipur-492 001 (C.G.) Pan : Arcpj5940M .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-1(2), Raipur (C.G.) ……""यथ" / Respondent

For Appellant: Shri Veekass S. Sharma, CAFor Respondent: Shri Choudhary N. C Roy, Sr. DR

Section 143(2)Section 147Section 148Section 69

68,272/-. 4. Aggrieved the assessee carried the matter in appeal before the CIT(Appeals). As the assessee, despite having been afforded sufficient opportunities, failed to participate in the appellate proceedings, the CIT(Appeals) on the said count dismissed the appeal. 4 Smt. Soni Jha Vs. ITO, Ward-1(2), Raipur 5. The assessee, being aggrieved with the order