SRI BINOY KUMAR SINGH, ,DALTONGANJ vs. ACIT, CIRCLE-3, RANCHI
Appeal is allowed
ITA 195/RAN/2019[2015-16]Status: DisposedITAT Ranchi21 Jul 2020AY 2015-16
Bench: Shri S.S.Godara & Dr. A.L. Sainiassessment Year :2015-16
Section 143(1)Section 143(3)Section 144Section 56(2)(vii)Section 69
115,12,000/- invoked during the regular assessment in issue. Learned departmental representative fails to dispute the clinching fact that the impugned addition u/s 56(2)(vii) never formed subject- matter of assessee’s grounds in the lower appellate proceedings nor any such issue had arisen in the assessment order. This tribunal’s co-ordinate bench’s decision in Bikram
