ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, DHANBAD, DHANBAD vs. PRAMOD SINGH, BOKARO

ITA 407/RAN/2024Status: DisposedITAT Ranchi14 May 2026AY 2015-164 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that fresh documents submitted before the CIT(A) required examination by the Assessing Officer. Therefore, the matter was restored to the CIT(A) to call for a remand report and re-adjudicate.

What were the facts?

The assessee, a civil contractor, had his case reopened under Section 147, leading to additions by the Assessing Officer. The CIT(A) granted relief to the assessee. The Revenue appealed this decision.

What were the issues?

Whether the CIT(A) erred in admitting fresh evidence without a remand report from the Assessing Officer. The need for proper examination of additional evidences by the Assessing Officer.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 147,Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, – RANCHI BENCH

Before: Shri Sonjoy Sarma & Shri Ratnesh Nandan Sahay

Heard together (2 matters)

I.T.A. No.407/Ran/2024
C.O No.08/Ran/2026

Read from the judgment's own cause title. This page is filed under one of them.

Per Sonjoy Sarma, Judicial Member:

These matters consist of an appeal filed by the Revenue vide ITA No.407/Ran/2024 and Cross Objection No.08/Ran/2026, filed by the assessee, both arising out of the same order passed by the Commissioner of Income Tax (Appeals) [hereinafter referred to as the

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 147

All 49,210 judgments and leading authorities on Section 147 →

Recent GST High Court judgments

Search GST case law →