M/S. AMAN ENTERPRISES,RANCHI vs. DCIT CIRCLE-1, RANCHI
In the result, this appeal of the assessee is allowed
ITA 134/RAN/2024[2011-12]Status: DisposedITAT Ranchi18 Aug 2025AY 2011-12
Bench: Shri George Mathan & Shri Ratnesh Nandan Sahaym/S Aman Enterprises, D.C.I.T., 22, Park Street, Near Doranda College, Circle-1, Vs. Ranchi-834002 (Jharkhand) Ranchi. Pan No. Aaifa 9921 A Appellant/ Assessee Respondent/ Revenue
Section 143Section 143(3)Section 144Section 147Section 148
disallowances of expenses was made.
2. That subsequently proceeding U/s 148 was initiated vide notice dated
18/08/2017 i.e. beyond 4 years and an order U/s 147 rws 144 was passed on 26/11/2018.
3. That the legal issue which we intend to challenge is that this impugned proceedings has been initiated beyond a period of 4 years wherein an original assessment
