PATNA IRON PVT. LTD.,PATNA vs. ACIT, CENTRAL CIRCLE-2, PATNA
In the result, the appeals of the assessee are allowed and appeal of\nthe Revenue is dismissed
ITA 332/PAT/2025[2020-21]Status: DisposedITAT Patna26 Feb 2026AY 2020-21
Section 132Section 143(2)Section 143(3)Section 153ASection 153C
255 (Rajasthan), duly approved by the\nHon'ble Apex court in the case of ACIT vs Pramod Jain, reported in,\n[2025] 176 taxmann.com 762 (SC), wherein, it has been held by the\nHon'ble court that once there is incriminating material seized or\nrequisitioned belonging or relatable to person other than on whom\nsearch was conducted, section 153C
