PADAM KUMAE JAIN,RANCHI vs. CIT, CENTRAL, PATNA
In the result, the appeal filed by the assessee is allowed
ITA 289/RAN/2019[2012-13]Status: DisposedITAT Ranchi08 Jul 2020AY 2012-13
Bench: Shri S.S. Godara, Jm & Dr. A.L. Saini, Am आयकरअपीलसं./Ita No.289/Ran/2019 (िनधा"रणवष" / Assessment Year: 2012-13) Padam Kumar Jain Vs. Cit, Central, Cr Building, Beer Chand Patel Marg, Patna – 800001. Ratanlalsurajmal Compound, Main Road, Ranchi – 834001, Jharkhand "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Abrpj 0001 E (Assessee) .. (Revenue)
For Appellant: Shri M.K. Chaudhury & Shri Devesh Poddar, AdvocateFor Respondent: Shri Inderjeet Singh, CIT (DR)
Section 132(4)Section 143(3)Section 153ASection 263
section 142(1) of the Act, as noted above, the assessing officer, during the original assessment proceedings u/s 153A/143(3) of the Act
( that is, before first 263 order) sought the following documents and details information:
(i).An amount received of Rs. 6,50,00,000/- from M/s. Core Minerals / M/s. Orient
Resources.
(ii) “Mines development” expenses
