Commissioner Of Income Tax, Ranchi v. For The

VK/Ajay IN THE HIGH COURT OF JHARKHAND AT RANCHI Tax Appeal No.24 of 2006 Commissioner of Income Tax, Ranchi ...... Appellant Versus Smt. Pratima Prasad …… Respondent --------- CORAM: HON'BLE THE CHIEF JUSTICE HON'BLE MR. JUSTICE D.N. PATEL --------- For the Appellant: Mr. Deepak Roshan, Advocate For the Respondent : -- --------- th November, 2013 Order No. 06 Dated: 18 1.This appeal is admitted for final hearing and will be heard on the following substantial question of law: Whether on the facts and circumstances of the case, the Hon'ble ITAT failed to consider that all the additions made by A.O are based on the materials and evidences seized during the search as such failed to consider the provisions of Section 132 (4A) of the Income Tax Act. 1961? 2.The matter shall be listed in regular course. 3.Paper book shall be prepared by the Registry of this Court, as required under Rules 190 and 191 of the High Court of Jharkhand Rules, 2001. (R. Banumathi, C.J.) (D.N. Patel, J.)