DCIT, CENTRAL CIRCLE, JAMSHEDPUR , JAMSHEDPUR vs. SUNRISE ROADLINES , CHAIBASA
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Income Tax Appellate Tribunal, RANCHI BENCH, RANCHI
Before: SHRI GEORGE MATHAN & SHRI RATNESH NANDAN SAHAY
PER: BENCH
These are the appeals filed by the revenue against the separate orders of the ld. CIT(A), Patna-3, Patna dated 11/12/2025 for the A.Y. 2010-11, 2008-09 and 2009-10 respectively. All these appeals have common issues, therefore, all were clubbed and heard together and are being decided by this common order. As a lead case, we take up ITA No. 175/Ran/2026 for the A.Y. 2010-11. 2. Shri H. Robindro Singh, ld. CIT-DR is represented on behalf of the revenue and Shri Sharwan Kumar Jha, ld. A.R. is represented on behalf of the assessee.
At the outset, ld AR of the assessee submitted t
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