DCIT, CENTRAL CIRCLE, JAMSHEDPUR, JAMSHEDPUR vs. VIJAY JOSHI , RANCHI

ITA 247/RAN/2025Status: DisposedITAT Ranchi21 April 2026AY 2005-065 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal upheld the CIT(A)'s order, finding that the Assessing Officer had not made any additions related to the reasons for reopening. Therefore, the appeals filed by the revenue were dismissed.

What were the facts?

The Revenue appealed against the CIT(A)'s order quashing reassessment proceedings. The CIT(A) had found that the Assessing Officer made no additions on the issues for which reassessment was initiated and that the reasons for reopening were not germane.

What were the issues?

Whether the reassessment proceedings were validly initiated when no additions were made on the grounds for reopening, and if the reasons recorded were germane to the initiation of proceedings.

Which sections of the Income-tax Act were involved?

Section 147,Section 148,Section 143(3),Section 144

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 Sharwan Kumar Jha, A.R
For Respondent: Shri Ashish Kumar Deharia, CIT-DR, Shri Sharwan Kumar Jha, A.R
Hearing: 21/04/2026Pronounced: 21/04/2026

PER: BENCH

1.

These are the appeals filed by the revenue against the separate orders of the ld. CIT(A), Patna-3, Patna dated 28/04/2025 and 30/04/2025 for the A.Y. 2002-03 to 2006-07 respectively. As all the issues in all these appeals relate to the common issues, therefore, they are being disposed off by this common order. As a lead case, we

The order continues below.

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