JOKHIRAM DURGADUTT,RANCHI vs. DCIT, CIRCLE-1, RANCHI
In the result, this appeal of the assessee is allowed
ITA 400/RAN/2024[2016-17]Status: DisposedITAT Ranchi07 Jul 2025AY 2016-17
Bench: Shri George Mathan & Shri Ratnesh Nandan Sahayjokhiram Durgadutt, D.C.I.T., 9, J.D. Corporate, Behind J.D. High Circle-1, Vs. Street, Main Road, Ranchi-834001 Ranchi. (Jharkhand) Pan No. Aabfj 2200 Q Appellant/ Assessee Respondent/ Revenue
Section 143(3)Section 271(1)Section 271(1)(c)
u/s 271(1)(c) is not leviable. Few instances are given as follows :-
1. B. L. Murarka v Commissioner of Income Tax ( 2001 ) 118 Taxman 421 (Raj -
H. C. ) attached as Annexure no. 7,
2. CIT v Prithipal Singh & Co. ( 1990 ) 183 ITR 69 ( Punj. & Har. —H. C. ) attached as Annexure - 8. This judgement has been upheld by the Honourable
