JAY KISHORE CHOUBEY,RAIRANGPUR vs. ACIT, CIRCLE-1, ASANSOL
In the result, appeal of the assessee stands allowed
ITA 2/CTK/2023[2010-11]Status: DisposedITAT Cuttack29 Nov 2023AY 2010-11
Bench: Before S/Shri George Mathan, Judicial & Girish Agrawalassessment Year : 2010-2011 2011 Jay Jay Kishore Kishore Choubey, Choubey, Vs. Acit, Circle Acit, Circle-1, Asansol. Rairangpur Bazar, Rairangpur, Rairangpur Bazar, Rairangpur, Mayurbhanj. Pan/Gir No. Pan/Gir No.Acmpc 1759 N (Appellant) .. ( Respondent Respondent) Assessee By : Shri P.R.Mohanty P.R.Mohanty, Adv Revenue By : Shri Charan Das, Sr. Das, Sr. Dr Date Of Hearing : 29/11 11/2023 Date Of Pronouncement : 29/11 /11/2023 O R D E R Per Bench
For Appellant: Shri P.R.MohantyFor Respondent: Shri Charan Das, Sr
Section 147Section 148
3 (ACIT vs Rajesh Jaweri stock brokers (P) ltd (2007) 291ITR
500(SC)
4 Ito vs selected coal co Sc 217 ITR 597- reopening valid on information of estimate of excessive coal mining (underreporting of coal figures .
5 ITO vs Parsotam dass b angur 1997 90 taxman 541- 224 itr 362 SC
- reopening valid on lower production of iron
