BOKARO INDUSTRIAL AREA DEVELOPMENT AUTHORITY,BOKARO vs. DCIT, CIRCLE-3(1), BOKARO, BOKARO

ITA 110/RAN/2024Status: DisposedITAT Ranchi21 April 2026AY 2014-155 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal held that the notice under Section 148 was validly issued as BIADA's PAN was active and the department had not been formally intimated of the merger. However, subsequent assessment proceedings should have continued in the name of JIADA.

What were the facts?

The assessee, Bokaro Industrial Area Development Authority (BIADA), was merged with Jharkhand Industrial Area Development Authority (JIADA) in 2016. The assessee argued that notices under Section 148 were issued to a non-existent entity, rendering the assessment invalid. The revenue contended that BIADA's PAN was still active when the notice was issued.

What were the issues?

Whether assessment proceedings initiated under Section 148 are valid when the assessee entity has merged with another entity. Whether subsequent assessment proceedings should be continued in the name of the merged entity.

Which sections of the Income-tax Act were involved?

Section 148

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 Vinay Kumar Jalan, Adv
For Respondent: Shri Ashish Kumar Deharia, ld CIT DR
Hearing: 21/04/2026Pronounced: 21/04/2026

Per Bench These are appeals filed by the assessee against the separate orders of the ld CIT(A), NFAC, Delhi all dated 10.01.2024 in Appeal No. CIT(A) Hazaribagh/10113/2019-20, CIT(A) Hazaribagh/10114/2019-20, CIT(A) Hazaribagh/10115/2019-20, CIT(A) Hazaribagh/10116/2019-20 and CIT(A) Hazaribagh/10117/2019-20 for the assessment years 2012-13 to 2016-17 respectively.

2.

Shri Vinay Kumar Jalan, ld AR appeared for the assessee and Shri Ashish Kumar Deharia, ld CIT DR appeared for the revenue. P a g e 1 | 5

ITA No. 108 to 112 /RAN/2024 Assessment Years 2012-13 to 2016-17

3.

It was submitted by AR that assessee (Bokaro Industrial Are

The order continues below.

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