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3 results for “condonation of delay”+ Section 47clear

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Key Topics

Section 44A4Section 1483Section 69A2Addition to Income2

SUMBUL ALAM,RANCHI vs. ASSISTANT COOMMISSIONER OF INCOME TAX, RANCHI

In the result, this appeal of assessee is allowed for statistical purposes only

ITA 412/RAN/2025[2022-2023]Status: DisposedITAT Ranchi05 Mar 2026AY 2022-2023

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

Section 148Section 44ASection 69A

47,146.00 and the assessee is taking liberty of not maintaining proper books of accounts as per the provisions of section 44ADA. 4. That the amount made through AHRC-5 were payment made to the assessee in the name of various nomenclature are actually payment made for the professional services rendered by the assessee towards Alam Hospital. 5. That

SUMBUL ALAM,RANCHI vs. THE ASSISSTANT COMMISSIONER OF INCOME TAX, RANCHI

In the result, this appeal of assessee is allowed for statistical purposes only

ITA 411/RAN/2025[2019-2020]Status: Disposed
ITAT Ranchi
05 Feb 2026
AY 2019-2020

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

Section 148Section 44ASection 69A

47,146.00 and the assessee is taking liberty of not maintaining proper books of accounts as per the provisions of section 44ADA. 4. That the amount made through AHRC-5 were payment made to the assessee in the name of various nomenclature are actually payment made for the professional services rendered by the assessee towards Alam Hospital. 5. That

DEBASREE SENGUPTA,SONARI vs. ITO WARD 1 (1), JAMSHEDPUR

The appeal of the assessee is allowed for statistical purposes

ITA 34/RAN/2025[2018-19]Status: DisposedITAT Ranchi17 Dec 2025AY 2018-19

Bench: Shri Sonjoy Sarma & Shri Ratnesh Nandan Sahay

Section 144Section 148

47, C.H. Area, Jamshedpur, Jharkhand Appearances by: Shri Shrawan Kr. Jha, appeared on behalf of the assessee Shri Sumit Dasgupta, Sr. D.R., appeared on behalf of the Revenue Date of concluding the hearing: December 10, 2025 Date of pronouncing the order: December 17, 2025 O R D E R Per Sonjoy Sarma, Judicial Member:- The present appeal is directed