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Section 1478 Section 271(1)(c)6 Section 1486 Section 143(3)5 Addition to Income4 Section 2742 Section 2712 Section 402 Section 542 Penalty

OM PRAAKSH SINGH,RANCHI vs. DCIT, CIRCLE-1, RANCHI

In the result, appeal filed by the assessee is allowed

ITA 361/RAN/2018[2009-10]Status: DisposedITAT Ranchi10 Sept 2020AY 2009-10

Bench: Shri S.S, Godara, Jm & Dr. A.L. Saini, Am Om Prakash Singh Vs. Dcit, Circle-1, Ranchi Sankalp, East Jail Road, Ranchi- 834001. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Agkps0300D (अपीलाथ" /Appellant) .. (""थ" / Respondent)

For Appellant: Shri Manjit Verma, A/RFor Respondent: Shri A. K. Mohanti, JCIT, Sr. DR

Section 142(1)Section 143(3)Section 147Section 148Section 234CSection 263Section 37(1)

57,044/- in his Profit & Loss account which was allowed as Revenue Expenditure during the course of Assessment proceedings. It should not have been allowed being a Capital Expenditure. Hence I have reason to believe that income of the assessee has escaped assessment within the meaning of Section 147 of the I.T. Act, 1961. Notice u/s 148 is being issued

OM PRAAKSH SINGH,RANCHI vs. DCIT, CIRCLE-1, RANCHI

OM PRAAKSH SINGH,RANCHI vs. DCIT, CIRCLE-1, RANCHI

M/S TENUGHAT EMTA COAL MINES LTD.,,RANCHI vs. ITO,WARD-3(2), RANCHI

DCIT,CIRCLE-1,RANCHI, RANCHI vs. CENTRAL COALFIELD LTD, RANCHI

M/S. CENTRAL COALFIELDS LTD.,,RANCHI vs. DCIT CIRCLE-1, RANCHI

SUNITA ADUKIA,RANCHI vs. DCIT CIR-2, RANCHI