KULDIP SINGH,RANCHI vs. DCIT/ACIT, CIRCLE-1, RANCHI
In the result, the appeal of the assessee is allowed
ITA 180/RAN/2025[14-15]Status: DisposedITAT Ranchi10 Feb 2026
Bench: Shri Sonjoy Sarma & Shri Ratnesh Nandan Sahayi.T.A. No.180/Ran/2025 Assessment Year: 2014-15 Kuldip Singh…………………….……….……...................……….……Appellant The Avenue Vishnupuri Marg, Upper Burdwan Compound, Lalpur, Ranchi- 834001. [Pan: Agjps6921P] Vs. Dcit/Acit, Circle-1, Ranchi…...…..….........……........……...…..…..Respondent Appearances By: Shri Devesh Poddar, Adv., Appeared On Behalf Of The Appellant. Shri Kailash Gautam, Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : February 05, 2026 Date Of Pronouncing The Order : February 10, 2026 Order Per Sonjoy Sarma: This Appeal Filed By The Assessee Is Directed Against The Order Of The Nfac, Delhi (Hereinafter Referred To As “Cit(A)”) Dated 06.03.2025 Passed Under Section 250 Of The Income-Tax Act, 1961 (Hereinafter Referred To As The “Act”).
Section 143(2)Section 143(3)Section 147Section 148Section 250Section 56(2)(vii)
172 taxmann.com 378 (Karnataka)[24-02-2025] –
Where Assessing Officer issued reopening notice after period of 4 years on ground that while computing section 10A deduction, assessee allocated certain amount solely on one unit, thereby reducing taxable income and boosting profit of other units, since reasons did not indicate failure of assessee to disclose any information or that
