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Section 143(3)6 Section 1476 Section 1484

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

ACIT, CENTRALC CIRCLE-1, RANCHI, RANCHI vs. IMPERIAL AUTOMOBILES PRIVATE LIMITED, KOLKATA

In the result, appeal of the revenue stands dismissed

ITA 171/RAN/2023[2012-13]Status: DisposedITAT Ranchi09 Jun 2025AY 2012-13

Bench: BEFORES/SHRI GEORGE MATHAN, JUDICIAL MEMBER AND RATNESH NANDAN SAHAY (Accountant Member)

For Appellant: Shri R.R.Mittal, ARFor Respondent: Smt. Rinku Singh, CIT DR

Section 143(3)Section 147Section 148Section 156Section 288A

disallowed and added to the income of the assessee. Add: Rs.,7,73,726/- 6. As discussed above, the total income of the assessee is recomputed as under: Returned loss : Rs.47,70,928/- Add: as discussed in para 5 : Rs.7,73,727/- --------------------------------- Taxable total income: Rs.39,97,202/- `Loss round u/s.288A : Rs.39,97,210/- Assessed fu/s.143(3) at a total