ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, DHANBAD, DHANBAD vs. KAMAL KUMAR GOEL, KOLKATA

ITA 408/RAN/2024Status: DisposedITAT Ranchi28 July 2026AY 2013-146 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal held that the CIT(A)'s quashing of the assessment due to procedural irregularity in not disposing of objections to reopening was an error that should be rectified by restoring the issue to the AO. Regarding merits, the Tribunal found that the issue of bogus purchases needed further verification.

What were the facts?

The Revenue appealed against the CIT(A)'s order which deleted additions made by the AO. The AO had treated purchases from M/s. Parth International as bogus based on statements from an entry operator. The CIT(A) had quashed the assessment for procedural irregularities and also deleted additions on merits.

What were the issues?

Whether the assessment order was sustainable when objections to reopening were not disposed of separately, and whether the assessee had discharged the onus to prove the genuineness of purchases from an entry operator.

Which sections of the Income-tax Act were involved?

Section 148,Section 133(6)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, RANCHI BENCH, RANCHI

Before: S/SHRI GEORGE MATHAN & RATNESH NANDAN SAHAY

For Appellant: Shri Nitin Kumar Pasari, Adv
For Respondent: Shri Robindro Singh, CIT DR
Hearing: 28/07/2026Pronounced: 28/07/2026

Per Bench These are the two appeals filed by the Revenue against the separate orders dated 13.08.2024 of the ld CIT(A), Patna-3 in Appeal No. CIT(A), Patna- 3/10810/2012-13 and in Appeal No. CIT(A), Patna-3/11231/2014-15 for the assessment years 2013-14 & 2015-16, respectively.

2.

Shri Robindro Singh, Ld CIT DR appeared for the revenue and Shri Nitin Kumar Pasari , ld AR appeared for the assessee.

P a g e 1 | 6

ITA No. 408 & 409/RAN/2024 Assessment Year: 2013-14 & 2015-16

3.

It was submitted by ld CIT DR that the issues in both the appeals are common. The issues basically ar

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

More judgments on Section 148

All 35,022 judgments and leading authorities on Section 148 →

Recent GST High Court judgments

Search GST case law →