KONDA KARABI,JAMSHEDPUR vs. DCIT, CIRCLE-1, JAMSHEDPUR
In the result, the grounds of appeal raised by the assessee are allowed for statistical for statistical purposes
ITA 4/RAN/2025[2018-19]Status: DisposedITAT Ranchi12 Nov 2025AY 2018-19
Bench: Shri Sonjoy Sarma & Shri Ratnesh Nandan Sahaykonda Karabi, D.C.I.T., G/15, Nargis, Ashiana Garden Sonari, Circle-1, Vs. Jamshedpur-831011 Jamshedpur. Pan No. Abwpk 3757 F Appellant/ Assessee Respondent/ Revenue
Section 143(3)Section 144BSection 147Section 148Section 148ASection 151Section 151A
reassessment proceedings initiated by the AO is arbitrary, unjustified, bad in law and fit to be quashed.
6. For that it was mandatory for the authorities concerned to initiate proceedings pertaining to re-assessment under Section 148A and issue of the notice u/s 148 of the Act in a faceless manner, rather than being proceeded by the local jurisdictional Assessing
