SUN AND SUN INFRAMETRIC PVT. LTD.,RAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, RAIPUR

In the result, the appeal of the assessee is allowed

Bench: Shri Pradip Kumar Kedia & Shri N. K. Choudhryआयकर अपील सं./I.T.A. No.21/Rpr/2021 ("नधा"रण वष" / Assessment Year : 2015-16)

Section 69C of the Act; (ii) Advance against sale of land of Rs.16 crores was received, but no sale deed was furnished by the assessee; The advance received has not been examined under S. 68

INCOME TAX OFFICER-1(1), BILASPUR vs. MUSADDILAL MANSARAM INFRASTRUCTURE PVT. LTD. , BILASPUR

The appeal of the assessee is allowed, whereas the appeal of revenue stands dismissed

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 160/Rpr/2025 (िनधा"रण वष" Assessment Year: 2015-16)

68, 69C and section 69 of the Act. 14. Being aggrieved, assessee preferred an appeal before the Ld. CIT(A), wherein

MUSADDILAL MANSARAM INFRASTRUCTURE PVT. LTD., BILASPUR,BILASPUR vs. INCOME TAX OFFICER, WARD-1(1), BILASPUR, BILASPUR

The appeal of the assessee is allowed, whereas the appeal of revenue stands dismissed

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 160/Rpr/2025 (िनधा"रण वष" Assessment Year: 2015-16)

68, 69C and section 69 of the Act. 14. Being aggrieved, assessee preferred an appeal before the Ld. CIT(A), wherein

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

sections 68, 69, 69A to 69C, in the absence of any adequate material as to their nature and consideration

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

sections 68, 69, 69A to 69C, in the absence of any adequate material as to their nature and consideration

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

sections 68, 69, 69A to 69C, in the absence of any adequate material as to their nature and consideration

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

sections 68, 69, 69A to 69C, in the absence of any adequate material as to their nature and consideration

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

sections 68, 69, 69A to 69C, in the absence of any adequate material as to their nature and consideration

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

sections 68, 69, 69A to 69C, in the absence of any adequate material as to their nature and consideration

INCOME TAX OFFICER, RAIPUR, RAIPUR vs. SAKSHI SAGGAR, RAIPUR, RAIPUR

In the result, appeal of the Revenue is dismissed

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.219/Rpr/2026 "नधा"रण वष" /Assessment Year : 2019-20 The Income Tax Officer, Raipur (C.G.)

68 of the Income Tax Act, 1961 (for short ‘the Act’) to make additions of Rs.6,12,692/- and Rs.11,93,100/- and further invoked section 69C

SUN AND SUN INFRAMETRIC PVT. LTD.,RAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, RAIPUR

In the result, the appeal of the assessee is partly allowed

Bench: Shri Pradip Kumar Kedia & Shri N. K. Choudhryआयकर अपील सं./I.T.A. No.22/Rpr/2021 ("नधा"रण वष" / Assessment Year : 2016-17)

Section 68 for such amount wholly unconnected to the present assessment year in question. It was asserted that the scope of S. 68 is restricted to credits received during the year and does not extend to transactions of credits received in some other assessment year. The assessee thus contends that the directions of the PCIT to make enquiry

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)

section, 68, 69, 69A, 69B, 69C and 69D for any previous year, the assessee shall pay by way of penalty

DEPUTY COMMISSIONER OF INCOME TAX-1(1), RAIPUR vs. CHHATTISGARH STATE POWER DISTRIBUTION COMPANY LIMITED, RAIPUR

In the result, appeal of the revenue is dismissed

Bench: Shri Partha Sarathi Chaudhury & Shri Arun Khodpiaआयकर अपील सं. / Ita No.156/Rpr/2025 "नधा"रण वष" / Assessment Year : 2021-22 The Deputy Commissioner Of Income Tax-1(1), Raipur (C.G.)

68 as per provision of section 115BBE of the Act. (ii) Payments made u/s 194J (Unexplained expenditure u/s 69C

RAJA MOHLE, KAWARDHA,KAWARDHA vs. INCOME TAX OFFICER-1(3), BHILAI, DURG

In the result, the appeal of the assessee is allowed as per aforesaid terms

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.821/Rpr/2025 "नधा"रण वष" /Assessment Year : 2017-18 Raja Mohle Chote Ragra, Indauri, Kawardha-491 336 (C.G.) Pan: Bvrpm0901R .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer-1(3), Bhilai (C.G.) ……""यथ" / Respondent

Sections 68, 69, 69A, 69B, 69C, and 69D, which typically includes unexplained cash credits, investments expenditures, etc. and the Taxation

KUSH KEDIA vs. A.C.I.T. 2(1), RAIPUR (CG)

In the result, appeal of the assessee in ITA No

Bench: Shri Ravish Sood & Shri Jamlappa D Battullआयकर अपील सं. / Ita Nos. 105 & 106/Rpr/2015 "नधा"रण वष" / Assessment Years : 2004-05 & 2005-06 Kush Kedia Kedia Bhawan, Mandi Road, Balodabazar.Dist. Raipur (C.G.) Pan : Aklpk5127B .......अपीलाथ"/Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax-2(1), Raipur. (C.G.) ……""यथ" /Respondent

68 of the Act. On merits, it was submitted by the Ld. AR that now when the CIT 11 Kush Kedia Vs. ACIT-2(1) ITA Nos. 105 & 106 /RPR/2015 (Appeals) had held that the loan received by the assessee from the aforesaid ten persons represented the unaccounted money of Shri. Ramesh Kedia i.e. assessee’s father, therefore, the same

KUSH KEDIA vs. A.C.I.T. 2(1), RAIPUR (CG)

In the result, appeal of the assessee in ITA No

Bench: Shri Ravish Sood & Shri Jamlappa D Battullआयकर अपील सं. / Ita Nos. 105 & 106/Rpr/2015 "नधा"रण वष" / Assessment Years : 2004-05 & 2005-06 Kush Kedia Kedia Bhawan, Mandi Road, Balodabazar.Dist. Raipur (C.G.) Pan : Aklpk5127B .......अपीलाथ"/Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax-2(1), Raipur. (C.G.) ……""यथ" /Respondent

68 of the Act. On merits, it was submitted by the Ld. AR that now when the CIT 11 Kush Kedia Vs. ACIT-2(1) ITA Nos. 105 & 106 /RPR/2015 (Appeals) had held that the loan received by the assessee from the aforesaid ten persons represented the unaccounted money of Shri. Ramesh Kedia i.e. assessee’s father, therefore, the same

RAVI RAIKA,BHILAI vs. ACIT-1(1), BHILAI

In the result, both the appeals of the assessee are allowed for statistical purposes

Bench: Shri Partha Sarathi Chaudhury & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos.422 & 423/Rpr/2025 "नधा"रण वष" / Assessment Years : 2017-18 & 2015-16 Ravi Raika 22/4, Nehru Nagar West, Bhilai (C.G.)-490 020 Pan: Acjpa2125R ........अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax-1(1), Bhilai (C.G.)

Section 68 and 69C of the Income Tax Act, 1961. Reliance was also made on the decision of PCIT

RAVI RAIKA,BHILAI vs. ACIT-1(1), BHILAI

In the result, both the appeals of the assessee are allowed for statistical purposes

Bench: Shri Partha Sarathi Chaudhury & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos.422 & 423/Rpr/2025 "नधा"रण वष" / Assessment Years : 2017-18 & 2015-16 Ravi Raika 22/4, Nehru Nagar West, Bhilai (C.G.)-490 020 Pan: Acjpa2125R ........अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax-1(1), Bhilai (C.G.)

Section 68 and 69C of the Income Tax Act, 1961. Reliance was also made on the decision of PCIT