ABHISHEK GOURASARIA,JAMSHEDPUR vs. ACIT , JAMSHEDPUR
In the result, consequential assessment order also stands quashed
ITA 43/RAN/2023[2013-14]Status: DisposedITAT Ranchi06 Oct 2025AY 2013-14
Bench: Shri George Mathan & Shri Ratnesh Nandan Sahayabhishek Gourasaria, A.C.I.T., 118, Flat No. 2B, Surabhi Apartment, K Jamshedpur Vs. Road, Bistupur, Jamshedpur-831001. Pan No. Adwpg 2149 R Appellant/ Assessee Respondent/ Revenue
Section 139Section 147Section 148Section 149Section 151Section 153Section 153ASection 153C
4. CIT V. Pradeep Kumar Gupta (2008) 303 ITR 95;
Sec 153C read as under-
"Notwithstanding anything contained in section 139, section 147, section 148, section 149, section 151 and section 153, where the Assessing Officer is satisfied that, (a) any money, bullion, jewellery or other valuable article or thing, seized or requisitioned, belongs to; or (b) any books
