ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, DHANBAD, DHANBAD vs. SHREE SHAKTI INDUSTRIES, DHANBAD

ITA 458/RAN/2024Status: DisposedITAT Ranchi20 April 2026AY 2020-214 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal upheld the CIT(A)'s order for AY 2019-20, finding the basis of additions unsustainable. For AY 2020-21, the Tribunal directed assessment as per its prior order in the assessee's own case, which had modified the CIT(A)'s estimation.

What were the facts?

The revenue appealed against the CIT(A) orders for AY 2019-20 and 2020-21 concerning additions for alleged bogus purchases. The Assessing Officer's additions were based on WhatsApp chats, which were not produced as evidence. The assessee had also filed appeals which were decided by the Tribunal.

What were the issues?

Whether additions based on unproduced WhatsApp chats are sustainable. Whether the Tribunal's prior decision in the assessee's appeal should be followed for AY 2020-21.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, RANCHI BENCH, RANCHI

Before: SHRI GEORGE MATHAN & SHRI RATNESH NANDAN SAHAY

For Appellant: Shri Devesh Poddar, A.R
For Respondent: Shri Kailash V. Gautam, Sr.DR, Shri Devesh Poddar, A.R
Hearing: 20/04/2026Pronounced: 20/04/2026

PER: BENCH

1.

Both are the appeals filed by the revenue against the separate orders of the ld. CIT(A), Patna-3, Patna both dated 30/09/2024 for the A.Y. 2019-20 and 2020- 21 respectively. Both these appeals relate to the common issues, therefore, they are being disposed off by this common order.

2.

Shri Kailash V. Gautam, ld. Sr.DR is represented on behalf of the revenue and Shri Devesh Poddar is represented on behalf of the assessee.

3.

At the time of hearing, the ld. AR has filed written submissions as follows: "1) That these are the 2 appeals filed by the revenue department against the separate orders of Ld CIT(A) Patna date

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.

Recent GST High Court judgments

Search GST case law →