Pr. CIT v. Golden Peace Hotels and Resorts (P) Ltd.

124 Taxmann.com 249Supreme Court of India2021#1031 most cited

What is Pr. CIT v. Golden Peace Hotels and Resorts (P) Ltd. authority for?

A penalty levied under Section 271(1)(c) is not sustainable if the notice issued under Section 274 fails to specifically mention whether the charge relates to concealment of income or furnishing inaccurate particulars of income. The Assessing Officer must specify the exact charge for the penalty to be valid.

105

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2021 to 2026.

Also referred to as

Pr. CIT v. Golden Peace Hotels and Resorts (P) Ltd. · 124 Taxmann.com 249 · Section 271(1)(c) · Section 274 · penalty validity · specific charge · notice defect · concealment of income · inaccurate particulars · penalty sustainability

Sections most often in play

Section 271(1)(c)Section 274Section 153ASection 143(3)Section 132(1)Section 132(4)Section 275Section 270A

Issues it is cited on

section 274(1)section 271(c)section 43b(f)section 2(45)section 36(l)(iii)section 211section 271(l)section 32(1)(iia)house property incomefurnishing inaccurate particulars of incomesection 140penalty proceedings initiated

Judgments citing Pr. CIT v. Golden Peace Hotels and Resorts (P) Ltd.

M/S Bharat Coking Coal Ltd, Dhanbad vs. ACIT Cir-1, Dhanbad

In the result, this appeal filed by the assessee is allowed

ITA 128/RAN/2018[12-13]Status: DisposedITAT Ranchi07 Jul 2025

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

Section 271Section 271(1)(c)Section 274Section 275

…IN THE INCOME TAX APPELLATE TRIBUNAL, RANCHI BENCH, RANCHI BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER I.T.A. No. 121, 122, 124, 125, 127 & 128/Ran/2018 (Assessment Years-2007-08, 2008-09, 2009-10, 2010-11, 2011-12 & 2012-13) M/s Bharat Coking Coal Ltd., A.C.I.T., Finance Directorate, Ground Floor, Central-1, Vs. Koyla Bhawan, Koyla Nagar, Dhanbad. Dhanbad-826005. PAN No. AAACB 7934 M Appellant/ Assessee Respondent/ Revenue Assessee represented by Shri M.K. Choudhary with Shri Devesh Poddar, ARs. Department represented by Smt. Rinku Singh, CIT-DR Date of hearing 1…

M/S Bharat Cooking Coal Ltd, Dhanbad vs. ACIT Cir-1, Dhanbad

In the result, this appeal filed by the assessee is allowed

ITA 127/RAN/2018[11-12]Status: DisposedITAT Ranchi07 Jul 2025

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

Section 271Section 271(1)(c)Section 274Section 275

…IN THE INCOME TAX APPELLATE TRIBUNAL, RANCHI BENCH, RANCHI BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER I.T.A. No. 121, 122, 124, 125, 127 & 128/Ran/2018 (Assessment Years-2007-08, 2008-09, 2009-10, 2010-11, 2011-12 & 2012-13) M/s Bharat Coking Coal Ltd., A.C.I.T., Finance Directorate, Ground Floor, Central-1, Vs. Koyla Bhawan, Koyla Nagar, Dhanbad. Dhanbad-826005. PAN No. AAACB 7934 M Appellant/ Assessee Respondent/ Revenue Assessee represented by Shri M.K. Choudhary with Shri Devesh Poddar, ARs. Department represented by Smt. Rinku Singh, CIT-DR Date of hearing 1…

M/S Bharat Coking Coal Ltd, Dhanbad vs. ACIT Circle-1, Dhanbad

In the result, this appeal filed by the assessee is allowed

ITA 125/RAN/2018[10-11]Status: DisposedITAT Ranchi07 Jul 2025

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

Section 271Section 271(1)(c)Section 274Section 275

…IN THE INCOME TAX APPELLATE TRIBUNAL, RANCHI BENCH, RANCHI BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER I.T.A. No. 121, 122, 124, 125, 127 & 128/Ran/2018 (Assessment Years-2007-08, 2008-09, 2009-10, 2010-11, 2011-12 & 2012-13) M/s Bharat Coking Coal Ltd., A.C.I.T., Finance Directorate, Ground Floor, Central-1, Vs. Koyla Bhawan, Koyla Nagar, Dhanbad. Dhanbad-826005. PAN No. AAACB 7934 M Appellant/ Assessee Respondent/ Revenue Assessee represented by Shri M.K. Choudhary with Shri Devesh Poddar, ARs. Department represented by Smt. Rinku Singh, CIT-DR Date of hearing 1…

M/S Bharat Coking Coal Ltd, Dhanbad vs. ACIT Cir-1, Dhanbad

In the result, this appeal filed by the assessee is allowed

ITA 124/RAN/2018[09-10]Status: DisposedITAT Ranchi07 Jul 2025

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

Section 271Section 271(1)(c)Section 274Section 275

…IN THE INCOME TAX APPELLATE TRIBUNAL, RANCHI BENCH, RANCHI BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER I.T.A. No. 121, 122, 124, 125, 127 & 128/Ran/2018 (Assessment Years-2007-08, 2008-09, 2009-10, 2010-11, 2011-12 & 2012-13) M/s Bharat Coking Coal Ltd., A.C.I.T., Finance Directorate, Ground Floor, Central-1, Vs. Koyla Bhawan, Koyla Nagar, Dhanbad. Dhanbad-826005. PAN No. AAACB 7934 M Appellant/ Assessee Respondent/ Revenue Assessee represented by Shri M.K. Choudhary with Shri Devesh Poddar, ARs. Department represented by Smt. Rinku Singh, CIT-DR Date of hearing 1…

M/S Bharat Coking Coal Limited, Dhanbad vs. ACIT Circle-1, Dhanbad

In the result, this appeal filed by the assessee is allowed

ITA 122/RAN/2018[08-09]Status: DisposedITAT Ranchi07 Jul 2025

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

Section 271Section 271(1)(c)Section 274Section 275

…IN THE INCOME TAX APPELLATE TRIBUNAL, RANCHI BENCH, RANCHI BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER I.T.A. No. 121, 122, 124, 125, 127 & 128/Ran/2018 (Assessment Years-2007-08, 2008-09, 2009-10, 2010-11, 2011-12 & 2012-13) M/s Bharat Coking Coal Ltd., A.C.I.T., Finance Directorate, Ground Floor, Central-1, Vs. Koyla Bhawan, Koyla Nagar, Dhanbad. Dhanbad-826005. PAN No. AAACB 7934 M Appellant/ Assessee Respondent/ Revenue Assessee represented by Shri M.K. Choudhary with Shri Devesh Poddar, ARs. Department represented by Smt. Rinku Singh, CIT-DR Date of hearing 1…

M/S Bharat Coking Coal Ltd, Dhanbad vs. ACIT Cir-1, Dhanbad

In the result, this appeal filed by the assessee is allowed

ITA 121/RAN/2018[07-08]Status: DisposedITAT Ranchi07 Jul 2025

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

Section 271Section 271(1)(c)Section 274Section 275

…IN THE INCOME TAX APPELLATE TRIBUNAL, RANCHI BENCH, RANCHI BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER I.T.A. No. 121, 122, 124, 125, 127 & 128/Ran/2018 (Assessment Years-2007-08, 2008-09, 2009-10, 2010-11, 2011-12 & 2012-13) M/s Bharat Coking Coal Ltd., A.C.I.T., Finance Directorate, Ground Floor, Central-1, Vs. Koyla Bhawan, Koyla Nagar, Dhanbad. Dhanbad-826005. PAN No. AAACB 7934 M Appellant/ Assessee Respondent/ Revenue Assessee represented by Shri M.K. Choudhary with Shri Devesh Poddar, ARs. Department represented by Smt. Rinku Singh, CIT-DR Date of hearing 1…

Crystal Thermotech Pvt.Ltd., Kolkata vs. Deputy Commissioner Pf Income Tax, Central Circle, Jamshedpur

In the result, this appeal filed by the assessee is allowed

ITA 80/RAN/2022[2017-18]Status: DisposedITAT Ranchi10 Jun 2025AY 2017-18

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

Section 132(1)Section 132(4)Section 153ASection 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL, RANCHI BENCH, RANCHI BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER I.T.A. No. 80/Ran/2022 (Assessment Year-2017-18) Crystal Thermotech Private Limited, D.C.I.T., CA Akshay Ringasia, Suite No. 3, 2nd Central Circle, Vs. Floor, Aviskar Bumra Enclave, Diagonal Jamshedpur. Road, Bistupur, Jamshedpur-831001. PAN No. AAFCC 4542 F Appellant/ Assessee Respondent/ Revenue Assessee represented by Shri Akshay Ringasia, C.A. Department represented by Shri Khubchand T. Pandya, Sr.DR Date of hearing 10/06/2025 Date of pronouncement 10/06/2025…

Crystal Thermotech Pvt.Ltd., Kolkata vs. Deputy Commissioner of Income Tax, Central Circle, Jamshedpur

In the result, this appeal filed by the assessee is allowed

ITA 79/RAN/2022[2016-17]Status: DisposedITAT Ranchi10 Jun 2025AY 2016-17

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

Section 132(1)Section 132(4)Section 153ASection 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL, RANCHI BENCH, RANCHI BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER I.T.A. No. 79/Ran/2022 (Assessment Year-2016-17) Crystal Thermotech Private Limited, D.C.I.T., CA Akshay Ringasia, Suite No. 3, 2nd Central Circle, Vs. Floor, Aviskar Bumra Enclave, Diagonal Jamshedpur. Road, Bistupur, Jamshedpur-831001. PAN No. AAFCC 4542 F Appellant/ Assessee Respondent/ Revenue Assessee represented by Shri Akshay Ringasia, C.A. Department represented by Shri Khubchand T. Pandya, Sr.DR Date of hearing 10/06/2025 Date of pronouncement 10/06/2025…

Jitendra Kumar Agarwal, Jamshedpur vs. Deputy Commissioner of Income Tax, Centralcircle, Jamshedpur

In the result, this appeal filed by the assessee is allowed

ITA 88/RAN/2022[2017-18]Status: DisposedITAT Ranchi22 May 2025AY 2017-18

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

Section 132(1)Section 132(4)Section 153ASection 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL, RANCHI BENCH, RANCHI BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER I.T.A. No. 88/Ran/2022 (Assessment Year-2017-18) (Hybrid Hearing) Jitendra Kumar Agarwal, D.C.I.T., CA Akshay Ringasia, Suite No. 3, 2nd Central Circle, Vs. Floor, Aviskar Bumra Enclave, Diagonal Jamshedpur. Road, Bistupur, Jamshedpur-831001. PAN No. AAWPA 4880 E Appellant/ Assessee Respondent/ Revenue Assessee represented by Shri Akshay Ringasia, C.A. Department represented by Shri Khubchand T. Pandya, Sr.DR Date of hearing 22/05/2025 Date of pronouncement 22/05/…

Sachin Poddar, Jamshedpur vs. Deputy Commissioner of Income Tax, Central Circle, Jamshedpur, Jamshepur

In the result, this appeal filed by the assessee is allowed

ITA 87/RAN/2022[2014-15]Status: DisposedITAT Ranchi07 Apr 2025AY 2014-15

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

Section 132(1)Section 132(4)Section 153ASection 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL, RANCHI BENCH, RANCHI BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER I.T.A. No. 87/Ran/2022 (Assessment Year-2014-15) (Virtual Hearing) Sachin Poddar, D.C.I.T., CA Akshay Ringasia, Suite No. 3, 2nd Central Circle, Vs. Floor, Aviskar Bumra Enclave, Diagonal Jamshedpur. Road, Bistupur, Jamshedpur-831001. PAN No. AKDPP 1483 H Appellant/ Assessee Respondent/ Revenue Assessee represented by Shri Akshay Ringasia, C.A. Department represented by Shri Khubchand T. Pandya, Sr.DR Date of hearing 19/03/2025 Date of pronouncement 28/03/2025 O R…

Assistant Commissioner of Income Tax, Central Circle-1, Ranchi vs. Shri Kamal Bhushan, Ranchi

In the result, appeal filed by the revenue is dismissed and the cross objection of the assessee is allowed

ITA 36/RAN/2021[2014-15]Status: DisposedITAT Ranchi07 Apr 2025AY 2014-15

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

Section 139Section 153ASection 271Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL, RANCHI BENCH, RANCHI BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER I.T.A. No. 36/Ran/2021 (Assessment Year-2014-15) (Virtual Hearing) A.C.I.T., Shri Kamal Bhushan, Central Circle-1, Bishwanath Bhawan, Sukhdeo Vs. Ranchi. Nagar, Behind Uphar Cinema, Hehal, Madhukam, Ranchi-834005. PAN No. AFIPB 1844 G Appellant/ Assessee Respondent/ Revenue C.O. No. 20/Ran/2021 (Arising out of ITA No. 36/Ran/2021)(AY: 2014-15) Shri Kamal Bhushan, A.C.I.T., Bishwanath Bhawan, Sukhdeo Nagar, Central Circle-1, Vs. Behind Uphar Cinema, Hehal, Ranchi.…

Kali Padip Chaudhari Foundation vs. The Principal Commissioner of Income Tax(Central), Kol-1

ITA/21/2015HC Calcutta19 Mar 2025

Bench: : The Hon’Ble The Chief Justice T.S. Sivagnanam

Section 260ASection 271(1)(c)

…1 OD7 wt 8-10 IN THE HIGH COURT AT CALCUTTA SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE RVWO/35/2016 IA NO: GA/1/2016 (Old No:GA/2496/2016) KPC MEDICAL COLLEGE AND HOSPITAL VS THE PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL), KOLKATA-1 ITA/21/2015 KALI PADIP CHAUDHARI FOUNDATION VS THE PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL), KOLKATA-1 RVWO/36/2016 IA NO: GA/1/2016 (Old No:GA/2497/2016) KPC MEDICAL COLLEGE AND HOSPITAL VS THE PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL), KOLKATA-1 RVWO/37/2016 IA NO: GA/1/2016 (Old No:GA/2498/2016) KPC MEDICAL COLLEGE & HOSPITAL V…

Kpc Medical College and Hospital vs. The Principal Commissioner of Income Tax (Central) Kol-1

ITAT/105/2015HC Calcutta19 Mar 2025

Bench: : The Hon’Ble The Chief Justice T.S. Sivagnanam

Section 260ASection 271(1)(c)

…1 OD7 wt 8-10 IN THE HIGH COURT AT CALCUTTA SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE RVWO/35/2016 IA NO: GA/1/2016 (Old No:GA/2496/2016) KPC MEDICAL COLLEGE AND HOSPITAL VS THE PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL), KOLKATA-1 ITA/21/2015 KALI PADIP CHAUDHARI FOUNDATION VS THE PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL), KOLKATA-1 RVWO/36/2016 IA NO: GA/1/2016 (Old No:GA/2497/2016) KPC MEDICAL COLLEGE AND HOSPITAL VS THE PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL), KOLKATA-1 RVWO/37/2016 IA NO: GA/1/2016 (Old No:GA/2498/2016) KPC MEDICAL COLLEGE & HOSPITAL V…

Kpc Medical College and Hospital vs. The Principal Commissioner of Income Tax(Central), Kol-1

ITAT/108/2015HC Calcutta19 Mar 2025

Bench: : The Hon’Ble The Chief Justice T.S. Sivagnanam

Section 260ASection 271(1)(c)

…1 OD7 wt 8-10 IN THE HIGH COURT AT CALCUTTA SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE RVWO/35/2016 IA NO: GA/1/2016 (Old No:GA/2496/2016) KPC MEDICAL COLLEGE AND HOSPITAL VS THE PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL), KOLKATA-1 ITA/21/2015 KALI PADIP CHAUDHARI FOUNDATION VS THE PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL), KOLKATA-1 RVWO/36/2016 IA NO: GA/1/2016 (Old No:GA/2497/2016) KPC MEDICAL COLLEGE AND HOSPITAL VS THE PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL), KOLKATA-1 RVWO/37/2016 IA NO: GA/1/2016 (Old No:GA/2498/2016) KPC MEDICAL COLLEGE & HOSPITAL V…

Kpc Medical College and Hospital vs. The Principal Commissioner of Income Tax(Central), Kol-1

ITAT/107/2015HC Calcutta19 Mar 2025

Bench: : The Hon’Ble The Chief Justice T.S. Sivagnanam

Section 260ASection 271(1)(c)

…1 OD7 wt 8-10 IN THE HIGH COURT AT CALCUTTA SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE RVWO/35/2016 IA NO: GA/1/2016 (Old No:GA/2496/2016) KPC MEDICAL COLLEGE AND HOSPITAL VS THE PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL), KOLKATA-1 ITA/21/2015 KALI PADIP CHAUDHARI FOUNDATION VS THE PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL), KOLKATA-1 RVWO/36/2016 IA NO: GA/1/2016 (Old No:GA/2497/2016) KPC MEDICAL COLLEGE AND HOSPITAL VS THE PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL), KOLKATA-1 RVWO/37/2016 IA NO: GA/1/2016 (Old No:GA/2498/2016) KPC MEDICAL COLLEGE & HOSPITAL V…

Gajanan Ferro Private Limited, Jamshedpur vs. DCIT Central Circle, Jamshedpur

In the result, this appeal filed by the assessee is allowed

ITA 140/RAN/2023[2018-19]Status: DisposedITAT Ranchi10 Mar 2025AY 2018-19

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

Section 132(1)Section 132(4)Section 153ASection 1ASection 271(1)(c)Section 271ASection 274

…IN THE INCOME TAX APPELLATE TRIBUNAL, RANCHI BENCH, RANCHI BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER I.T.A. No. 139 & 140/Ran/2023 (Assessment Year-2017-18 & 2018-19) (Virtual Hearing) Gajanan Ferro Private Limited, D.C.I.T., CA Akshay Ringasia, Suite No. 3, 2nd Central Circle, Vs. Floor, Aviskar Bumra Enclave, Diagonal Jamshedpur. Road, Bistupur, Jamshedpur-831001. PAN No. AAFCM 3714 K Appellant/ Assessee Respondent/ Revenue Assessee represented by Shri Akshay Ringasia, C.A. Department represented by Shri Khubchand T. Pandya, Sr.DR Date of hearing 10/03/2025 Dat…

Gajanan Ferro Private Limited, Jamshedpur vs. DCIT Central Circle, Jamshedpur

In the result, this appeal filed by the assessee is allowed

ITA 139/RAN/2023[2017-18]Status: DisposedITAT Ranchi10 Mar 2025AY 2017-18

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

Section 132(1)Section 132(4)Section 153ASection 1ASection 271(1)(c)Section 271ASection 274

…IN THE INCOME TAX APPELLATE TRIBUNAL, RANCHI BENCH, RANCHI BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER I.T.A. No. 139 & 140/Ran/2023 (Assessment Year-2017-18 & 2018-19) (Virtual Hearing) Gajanan Ferro Private Limited, D.C.I.T., CA Akshay Ringasia, Suite No. 3, 2nd Central Circle, Vs. Floor, Aviskar Bumra Enclave, Diagonal Jamshedpur. Road, Bistupur, Jamshedpur-831001. PAN No. AAFCM 3714 K Appellant/ Assessee Respondent/ Revenue Assessee represented by Shri Akshay Ringasia, C.A. Department represented by Shri Khubchand T. Pandya, Sr.DR Date of hearing 10/03/2025 Dat…

Alliance Dealers Pvt.Ltd., Kolkata vs. Deputy Commissioner of Income Tax, Central Circle, Jamshedpur

In the result, this appeal filed by the assessee is allowed

ITA 89/RAN/2022[2015-16]Status: DisposedITAT Ranchi10 Mar 2025AY 2015-16

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

Section 132(1)Section 132(4)Section 153ASection 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL, RANCHI BENCH, RANCHI BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER I.T.A. No. 89/Ran/2022 (Assessment Year-2015-16) (Virtual Hearing) Alliance Dealers Private Limited, D.C.I.T., CA Akshay Ringasia, Suite No. 3, 2nd Central Circle, Vs. Floor, Aviskar Bumra Enclave, Diagonal Jamshedpur. Road, Bistupur, Jamshedpur-831001. PAN No. AAHCA 2615 B Appellant/ Assessee Respondent/ Revenue Assessee represented by Shri Akshay Ringasia, C.A. Department represented by Shri Khubchand T. Pandya, Sr.DR Date of hearing 10/03/2025 Date of pronounce…

Vijay Kumar Mittal, Jamshedpur vs. ACIT Central Circle, Jamshedpur

In the result, this appeal filed by the assessee is allowed

ITA 142/RAN/2023[2018-19]Status: DisposedITAT Ranchi20 Feb 2025AY 2018-19

Bench: Shri Partha Sarathi Chaudhury & Shri Ratnesh Nandan Sahay

Section 132(1)Section 132(4)Section 153ASection 270ASection 270A(2)(a)Section 270A(9)(a)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL, RANCHI BENCH, RANCHI BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER AND SHRI RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER I.T.A. No. 141 & 142/Ran/2023 (Assessment Year-2017-18 and 2018-19) Vijay Kumar Mittal, A.C.I.T., CA Akshay Ringasia, Suite No. 3, 2nd Central Circle, Vs. Floor, Aviskar Bumra Enclave, Diagonal Jamshedpur. Road, Bistupur, Jamshedpur-831001. PAN No. ACXPM 8580 C Appellant/ Assessee Respondent/ Revenue Assessee represented by None Department represented by Shri Khubchand T. Pandya, Sr.DR Date of hearing 04/02/2025 Date of pronouncement 20/02/2025 O R D E…

Vijay Kumar Mittal, Jamshedpur vs. ACIT Central Circle, Jamshedpur

In the result, this appeal filed by the assessee is allowed

ITA 141/RAN/2023[2017-18]Status: DisposedITAT Ranchi20 Feb 2025AY 2017-18

Bench: Shri Partha Sarathi Chaudhury & Shri Ratnesh Nandan Sahay

Section 132(1)Section 132(4)Section 153ASection 270ASection 270A(2)(a)Section 270A(9)(a)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL, RANCHI BENCH, RANCHI BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER AND SHRI RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER I.T.A. No. 141 & 142/Ran/2023 (Assessment Year-2017-18 and 2018-19) Vijay Kumar Mittal, A.C.I.T., CA Akshay Ringasia, Suite No. 3, 2nd Central Circle, Vs. Floor, Aviskar Bumra Enclave, Diagonal Jamshedpur. Road, Bistupur, Jamshedpur-831001. PAN No. ACXPM 8580 C Appellant/ Assessee Respondent/ Revenue Assessee represented by None Department represented by Shri Khubchand T. Pandya, Sr.DR Date of hearing 04/02/2025 Date of pronouncement 20/02/2025 O R D E…