KULDIP SINGH,RANCHI vs. DCIT/ACIT, CIRCLE-1, RANCHI
In the result, the appeal of the assessee is allowed
ITA 180/RAN/2025[14-15]Status: DisposedITAT Ranchi10 Feb 2026
Bench: Shri Sonjoy Sarma & Shri Ratnesh Nandan Sahayi.T.A. No.180/Ran/2025 Assessment Year: 2014-15 Kuldip Singh…………………….……….……...................……….……Appellant The Avenue Vishnupuri Marg, Upper Burdwan Compound, Lalpur, Ranchi- 834001. [Pan: Agjps6921P] Vs. Dcit/Acit, Circle-1, Ranchi…...…..….........……........……...…..…..Respondent Appearances By: Shri Devesh Poddar, Adv., Appeared On Behalf Of The Appellant. Shri Kailash Gautam, Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : February 05, 2026 Date Of Pronouncing The Order : February 10, 2026 Order Per Sonjoy Sarma: This Appeal Filed By The Assessee Is Directed Against The Order Of The Nfac, Delhi (Hereinafter Referred To As “Cit(A)”) Dated 06.03.2025 Passed Under Section 250 Of The Income-Tax Act, 1961 (Hereinafter Referred To As The “Act”).
Section 143(2)Section 143(3)Section 147Section 148Section 250Section 56(2)(vii)
…applied to facts of instant case and, therefore, impugned notice was barred by limitation - Held, yes - ii. Gateway Leasing (P.) Ltd. vs. Assistant Commissioner of Income-tax- 1(1)(2) [2020] 117 taxmann.com 442 (Bombay)/[2020] 272 Taxman 255 (Bombay)/[2020] 426 ITR 228 (Bombay)[11-03-2020] – Assessment year 2012-13 - For relevant year, assessee filed its return declaring certain taxable income - Assessment was completed under section 143(3) wherein certain additions were made to assessee's income - Subsequently, assessment was reopened in case of assessee - Reason recorded by Assessing Officer was that in case…
