BADRINATH SALES PRIVATE LIMITED,ADITYAPUR, WEST SINGHBHUM vs. DCIT/ACIT CIRCLE 1 JSR, JAMSHEDPUR
In the result, the appeal of the assessee is allowed
ITA 414/RAN/2025[2011-12]Status: DisposedITAT Ranchi13 Feb 2026AY 2011-12
Section 131Section 133ASection 143(3)Section 145(3)Section 147Section 148Section 250
145(3)of the act\nand no discrepancy in physical stock was found. The additions were\nmade merely on suspicion due to fall in turnover. The Ld. AR stated that\nfor AY 2018–19, assessment was completed under section 143(3) after\nthe same survey, accepting opening stock without any addition. Since\nopening stock of AY 2018–19 represents closing
