DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, JAMSHEDPUR, JAMSHEDPUR vs. M/S SHIVA RAMA SPONGE IRON PVT.LTD., JAMSHEDPUR

ITA 76/RAN/2021Status: DisposedITAT Ranchi21 April 2026AY 2006-076 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the notice under section 143(2) was issued beyond the statutory time limit of six months from the end of the financial year in which the return was filed. Consequently, the notice and the subsequent assessment were quashed.

What were the facts?

The assessee filed its return of income on March 30, 2007. The revenue issued a notice under section 143(2) on October 18, 2007. The assessee contended that this notice was issued beyond the prescribed time limit.

What were the issues?

Whether the notice issued under section 143(2) of the Income Tax Act was within the prescribed limitation period.

Which sections of the Income-tax Act were involved?

Section 143(2)

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 Sharvan Kumar Jha, AR
For Respondent: Shri Kailash V Gautam, ld Sr. DR
Hearing: 21/04/2026Pronounced: 21/04/2026

Per Bench This is an appeal filed by the revenue against the order of the ld CIT(A), Patna-3 dated 11.10.2021 in Appeal No. CIT(A) Patna-3/10012/2019-10 for the assessment year 2006-07. The assessee has also filed cross objection in the appeal filed by the revenue in ITA No. 76/Ran/2021 for the assessment year 2006-07. 2. Shri Sharvan Kumar Jha, ld AR appeared for the assessee and Shri Kailash V Gautam, ld Sr. DR appeared for the revenue.

P a g e 1 | 6 Assessment Year 2006-07

3.

It is submitted by ld AR that in the cross objection, the assessee has challenged the limitation in regard to the issuance of notice under section 143(2) of the Act. The revenue

The order continues below.

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