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
2. CIT v. India Terminal Connector System-Ltd. ITA No. 6430 of 2011.
3. Phool Chand Bajrang Lal V. Income-tax Officer (1993) 203 ITR 456 SC:
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
