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IN THE HIGH COURT OF JHARKHAND AT RANCHI
SUJIT NARAYAN PRASAD, RAJESH KUMAR
Commissioner of Income Tax, Jamshedpur – Appellant
Versus
New Punjab Motor Transport – Respondent
JUDGMENT :
Sujit Narayan Prasad, J.
1. Both the appeals have been directed to be heard together, as would be evident from order dated 06.11.2017 passed in Tax Appeal No. 28 of 2016.
Prayer:
2. Both the appeals have been directed against the order dated 11.03.2016 passed by learned Income Tax Appellate Tribunal, Circuit Bench, Ranchi in I.T.A. No. 308/Ran/14 and I.T.A. No. 309/Ran/14 respectively for the assessment year 2010-11 whereby and whereunder the learned Tribunal has dismissed the case of the Revenue Authority by allowing the case of the Assessee and thus deleted the entire addition made by the Assessing Officer.
Factual Aspect:
3. In both the cases, assessment order for Assessment Year 2010-11 was framed on 30-03-2013 under Section 143(3) of the INCOME TAX ACT , 1961, on a total income of Rs. 8,99,42,090/-. The Assessee filed return disclosing total income of Rs. 9,36,120/-. The return was processed under Section 143(1) of the Act and same was selected for scrutiny under CASS. The reason for selection of the case for scrutiny assessment was to examine the various aspects of the contractor business. Finally, the Assessing Officer completed the assessment under Section 143(3) of th
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