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.)

133A of the Act at the business premises of Shri Kamlesh Kumar Keshwarwani i.e. the assessee, it was admitted by him that he had acted as an intermediary for arranging the bogus sale and purchase bills between the parties without actual delivery of goods. Accordingly, the A.O vide notice issued u/s. 142(1) of the Act, dated 29.11.2016 directed

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.)

133A of the Act at the business premises of Shri Kamlesh Kumar Keshwarwani i.e. the assessee, it was admitted by him that he had acted as an intermediary for arranging the bogus sale and purchase bills between the parties without actual delivery of goods. Accordingly, the A.O vide notice issued u/s. 142(1) of the Act, dated 29.11.2016 directed

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.)

133A of the Act at the business premises of Shri Kamlesh Kumar Keshwarwani i.e. the assessee, it was admitted by him that he had acted as an intermediary for arranging the bogus sale and purchase bills between the parties without actual delivery of goods. Accordingly, the A.O vide notice issued u/s. 142(1) of the Act, dated 29.11.2016 directed

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.)

133A of the Act at the business premises of Shri Kamlesh Kumar Keshwarwani i.e. the assessee, it was admitted by him that he had acted as an intermediary for arranging the bogus sale and purchase bills between the parties without actual delivery of goods. Accordingly, the A.O vide notice issued u/s. 142(1) of the Act, dated 29.11.2016 directed

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.)

133A of the Act at the business premises of Shri Kamlesh Kumar Keshwarwani i.e. the assessee, it was admitted by him that he had acted as an intermediary for arranging the bogus sale and purchase bills between the parties without actual delivery of goods. Accordingly, the A.O vide notice issued u/s. 142(1) of the Act, dated 29.11.2016 directed

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

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

INCOME TAX OFFICER, WARD 1(2), RAIPUR vs. MESERS SATYANARAYAN NATHULAL, TILDA-NEORA

In the result appeal of the revenue is allowed for statistical purposes

Bench: Shri Ravish Sood & Shri Rathod Kamlesh Jayantbhaiआयकर अपील सं. / Ita No. 178/Rpr/2018 "नधा"रण वष" / Assessment Year : 2014-15 Income Tax Officer-1(2) Raipur (C.G) .......अपीलाथ" / Appellant बनाम / V/S. M/S Satyanarayan Nathulal Gandhi Chowk, Tilda-Neora Dist: Raipur (C.G) Pan : Aakfs1487K ……""यथ" / Respondent Assessee By : Shri Ravi Agrawal Revenue By : Shri Debashish Lahiri

transfer of goods. Such dealers indulging in the business of bogus bills and in some cases individuals, as above, have opened multiple firms by different names. 4.4 In view of above facts and categorical admittance, an opportunity was provided to the assessee vide order sheet 07/12/2016 asking to explain that : Survey operation u/s 133A of the Income

THE DY. CIT-1(1),, RAIPUR (CG) vs. RAKESH SARAOGI & SONI (HUF),, RAIPUR (CG)

Bench: Shri N.K. Billaiya & Shri Ram Lal Negi)

survey u/s. 133A of the Act conducted ITA Nos. 93 to 99/RPR/2014 & 9 C.O. Nos. 12 to 18/RPR/2014 . A.Y. 2004-05 in the case of Ahilya Commercial Pvt. Ltd. and P.K. Agrawal on 28.12.2004 by the revenue authorities of Kolkata. 18. Assuming that the brokers may have done some manipulation but the assessee cannot be held liable

SMT SMT ASHA SHARMA,RAIPUR (CG) vs. THE DY. COMMISSIONER OF INCOME TAX 1(1), RAIPUR (CG)

In the result, appeal of the assessee in ITA No

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 351/Rpr/2016 "नधा"रण वष" / Assessment Year : 2011-12 Smt. Neetu Sharma Prop. Of Venkatesh Accessories Shoppe, Jawaharlal Nehru Ward No. 37, Sindhi Bazar, Near M.G Road, Raipur (C.G.) Pan : Bbhps6525D .......अपीलाथ" / Appellant बनाम / V/S. The Deputy Commissioner Of Income Tax-1(1), Raipur (C.G.) ……""यथ" / Respondent आयकर अपील सं. / Ita No. 352/Rpr/2016 "नधा"रण वष" / Assessment Year : 2011-12 Smt. Asha Sharma Prop. Of Venkatesh Enterprises, Sindhi Bazar, Near M.G Road, Raipur (C.G.) Pan : Ajjps9096A .......अपीलाथ" / Appellant बनाम / V/S.

133A does not empower any Income-tax Officer to examine any person on oath, therefore, any admission made in a statement recorded during the course of survey proceedings cannot form a standalone basis for making any addition. Our aforesaid view is supported by the judgment of the Hon’ble Supreme Court in the case of CIT v. S. Khader Khan

SMT. SMT. NEETU SHARMA,RAIPUR (CG) vs. THE DY. COMMISSIONER OF INCOME TAX 1(1), RAIPUR (CG)

In the result, appeal of the assessee in ITA No

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 351/Rpr/2016 "नधा"रण वष" / Assessment Year : 2011-12 Smt. Neetu Sharma Prop. Of Venkatesh Accessories Shoppe, Jawaharlal Nehru Ward No. 37, Sindhi Bazar, Near M.G Road, Raipur (C.G.) Pan : Bbhps6525D .......अपीलाथ" / Appellant बनाम / V/S. The Deputy Commissioner Of Income Tax-1(1), Raipur (C.G.) ……""यथ" / Respondent आयकर अपील सं. / Ita No. 352/Rpr/2016 "नधा"रण वष" / Assessment Year : 2011-12 Smt. Asha Sharma Prop. Of Venkatesh Enterprises, Sindhi Bazar, Near M.G Road, Raipur (C.G.) Pan : Ajjps9096A .......अपीलाथ" / Appellant बनाम / V/S.

133A does not empower any Income-tax Officer to examine any person on oath, therefore, any admission made in a statement recorded during the course of survey proceedings cannot form a standalone basis for making any addition. Our aforesaid view is supported by the judgment of the Hon’ble Supreme Court in the case of CIT v. S. Khader Khan