ACIT, CIRCLE-3, RANCHI vs. SHRI SUMIT RAMSISARIA, RANCHI
ITA 222/RAN/2019[2015-16]Status: DisposedITAT Ranchi11 Dec 2020AY 2015-16
Bench: Shri J.Sudhakar Reddy & Shri S.S.Godara
Section 133(6)Section 143(3)Section 41(1)
B. Jayalakshmi vs. JCIT (2018)
90 taxmann.com 480 (Mad) that no grievance is caused to the Revenue so as to prefer its appeal before the tribunal when the Assessing Officer’s remand report itself accepts the taxpayer’s explanation on facts.
5. We also proceed further and notice that once the Assessing Officer has allowed the assessee’s corresponding material