In the result, the appeal of the assessee stands allowed

Bench: Shri Sanjay Garg & Shri Rajesh Kumari.T.A. No.26/Ran/2020 Assessment Year: 2014-15 Manish Kumar Sahu (Huf)..…...………………......................……...…..….. Appellant 201, Krishna Apartment, Ratu Road, Ranchi-834001. [Pan: Aaghm3591N] Vs. Acit, Central Circle-2, Ranchi…..…..………..…….……….…………….. Respondent Appearances By: Shri Devesh Poddar, Adv., Appeared On Behalf Of The Appellant. Shri Pranob Kumar Koley, Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : February 27, 2023 Date Of Pronouncing The Order : April 28 , 2023 Order Per Sanjay Garg: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 30.01.2020 Of The Commissioner Of Income Tax(Appeals)-3, Patna [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’).

27, 2023 Date of pronouncing the order : April 28 , 2023 ORDER Per Sanjay Garg, Judicial Member: The present appeal has been preferred by the assessee against the order dated 30.01.2020 of the Commissioner of Income Tax(Appeals)-3, Patna [hereinafter referred to as ‘CIT(A)’] passed u/s 250 of the Income Tax Act (hereinafter referred