M/S MANIKARAN POWER LTD,RANCHI vs. ACIT, CIRCLE-2, RANCHI
In the result, the appeal of the assessee in ITA No
ITA 471/RAN/2024[2022-23]Status: DisposedITAT Ranchi08 Oct 2025AY 2022-23
Bench: Shri George Mathan & Shri Ratnesh Nandan Sahayit(Ss)A No. 01/Ran/2025 (Assessment Year: 2022-23) A.C.I.T., Manikaran Power Limited, Central Circle-2, Manikaran Tower, Kilburn Colony, Vs. Ranchi. P.O. Hinoo, Ranchi-834002 (Jharkhand) J.C.I.T. (In Situ), Pan No. Aaecm 4555 F Ranchi. Revenue/ Appellant Respondent/ Assessee Manikaran Power Limited, A.C.I.T., Manikaran Tower, Kilburn Colony, Central Circle-2, Vs. P.O. Hinoo, Ranchi-834002 Ranchi. (Jharkhand) Pan No. Aaecm 4555 F Revenue/ Appellant Respondent/ Assessee
2 | 10
IT(SS)A 01/Ran/2025 & ITA 471/Ran/2025
JCIT Vs. Manikaran Power Ltd.
It is human to err. If there is no order passed by the Assessing Officer, then obviously post of CIT(A) is required and if there is no order of ld. CIT(A), there is no requirement of the Tribunal so on and so forth. Various stages