MAJEED ALAM,RANCHI vs. ASSISTANT COMISSIONER OF INCOME TAX, RANCHI

ITA 415/RAN/2025Status: DisposedITAT Ranchi10 September 2026AY 2022-20239 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found merit in the assessee's contention that the documents relied upon by the Assessing Officer were from different financial years and thus irrelevant. Consequently, the matters were restored to the Assessing Officer for fresh adjudication.

What were the facts?

The assessee's appeals concerned additions made under Section 69A based on documents allegedly pertaining to different financial years. The assessee argued these documents were irrelevant to the assessment years in question.

What were the issues?

Whether additions made under Section 69A are valid when based on documents from unrelated financial years. The validity of additions based on allegedly baseless seized material.

Which sections of the Income-tax Act were involved?

Section 69A

AI-generated summary — verify with the full judgment below

IN THE INCOME TAX APPELLATE TRIBUNAL, RANCHI BENCH, RANCHI BEFORE SHRI RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER AND SMT. RAJANI GUDURI, JUDICIAL MEMBER I.T.A. No. 398 & 404/RAN/2025 (Assessment Year: 2022-23 & 2019-20) (Physical Hearing) Samarina Kamal, A.C.I.T., Alam Hospital, Booty Road, Bariatu, Ranchi. Vs. Ranchi-834009 (Jharkhand) PAN No. ASQPK 5714 P Appellant/ Assessee Respondent/ Revenue

I.T.A. No. 410 & 413/RAN/2025 (Assessment Year: 2019-20 & 2022-23) Tarannum Afroz Alam, A.C.I.T., Alam House Jora Talab, Bariatu, Ranchi. Vs. Ranchi-834009 (Jharkhand) PAN No. AFHPA 8241 F Appellant/ Assessee Respondent/ Revenue Syed Mohammad Qumruz Zaman, A.C.I.T., Alam House Jora Talab, Bariatu, Ranchi. Vs. Ranchi-834009 (Jharkhand) PAN No. AACPZ 6784 A Appellant/ Assessee Respondent/ Revenue

I.T.A. No. 406 & 415/RAN/2025 (Assessment Year: 2019-20 & 2022-23) Majeed Alam, A.C.I.T., Alam House Jora Talab, Bariatu, Ranchi. Vs. Ranchi-834009 (Jharkhand) PAN No. ABOPA 8260 F Appellant/ Assessee Respondent/ Revenue

Assessee represented by Shri Biswanath Sarkar, C.A. Department represented by Shri Sanjay Kumar, CIT-DR Date of hearing 01/09/20

The order continues below.

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