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“protective assessment”

MiscellaneousAssessmentAssessment441 judgments

The decision most relied on for protective assessment is Lalji Haridas v. ITO (43 ITR 387), cited in 238 judgments on BharatTax.

Leading authorities on protective assessment

Lalji Haridas v. ITO
43 ITR 387 · 1961 · Supreme Court
238
citing judgments

When an assessing authority is uncertain about the true ownership of funds or in whose hands income should be assessed, it can frame a protective assessment to safeguard the Revenue's interest. Such protective assessments remain valid until the substantive assessment is finalized.

CIT, Gujarat II v. Surendra Gulab Chand Modi
140 ITR 517 · 1983 · High Court
88
citing judgments

Protective assessments should not be deleted or disposed of by lower authorities, but rather allowed to remain in effect until the related substantive assessment proceedings attain finality before the High Court or Supreme Court.

DHFL Venture Capital Fund v. ITO
358 ITR 471 · 2013 · High Court
66
citing judgments

Reassessment proceedings cannot be initiated solely for the purpose of making a protective addition. Such proceedings are not valid in the eyes of law.

Bhailal Manilal Patel v. CIT
49 Taxmann.com 539 · 2014 · High Court
47
citing judgments

Penalty under section 271(1)(c) cannot be imposed based on a protective assessment order. Initiation of penalty proceedings is impermissible without a substantive assessment order that finally adds income to the assessee's hands.

Peter Vaz v. Commissioner of Income Tax, Central Circle, Bangalore
128 Taxmann.com 180 · 2021 · High Court
34
citing judgments

An assessee can raise an objection regarding the validity of the Assessing Officer's jurisdiction for reopening a concluded assessment even if the issue was not raised before the CIT(Appeals), by invoking Rule 27 of the Income Tax Appellate Tribunal Rules, 1963. This is permissible if the issue is ancillary to the main issue and does not require additional evidence.

(CIT v. Cochin Co. Pvt. Ltd.
104 ITR 655 · 1976 · High Court
32
citing judgments

A protective assessment is permissible when the assessing officer has doubt regarding who is in receipt of income, but a recovery based on a protective assessment is not allowed. If an assessment is intended to be protective, it must be clearly stated as such.

CIT v. Super Steel (Sales) Co.
178 ITR 451 · 1989 · High Court
28
citing judgments

A penalty under Section 271(1)(c) for concealment of income cannot be levied when the assessment was made on a protective basis, especially if the income was actually assessed in the hands of another person and it was uncertain who had concealed the income.

Suresh K. Jajoo v. ACIT
39 SOT 514 · 2010 · ITAT
27
citing judgments

A protective assessment cannot be made without a prior substantive assessment.

Judgments citing protective assessment

The Estate Investment Company Private Limited, Mumbai vs. Deputy Commissioner of Income Tax Central Circle -8(1), Mumbai

3012/Mum/2025

ITA 3223/MUM/2025[2021-22]Status: DisposedITAT Mumbai17 Oct 2025AY 2021-22
Section 132Section 132(4)Section 69A

seized diaries themselves lack probative value and the statements supporting them stand retracted, both the substantive and protective additions crumble together. The concept of protective assessment, as judicially expounded, presupposes that there exists a sustainable substantive addition somewhere within the group. Where the substratum of that substantive addition is itself

The Estate Investment Company Private Limited, Mumbai vs. Deputy Commissioner of Income Tax Central Circle -8(1), Mumbai

3012/Mum/2025

ITA 3222/MUM/2025[2022-23]Status: DisposedITAT Mumbai17 Oct 2025AY 2022-23
Section 132Section 132(4)Section 69A

seized diaries themselves lack probative value and the statements supporting them stand retracted, both the substantive and protective additions crumble together. The concept of protective assessment, as judicially expounded, presupposes that there exists a sustainable substantive addition somewhere within the group. Where the substratum of that substantive addition is itself

DCIT Central Circle-8(1), Mumbai vs. The Estate Investment Company Private Limited, Mumbai

3012/Mum/2025

ITA 3087/MUM/2025[2016-17]Status: DisposedITAT Mumbai17 Oct 2025AY 2016-17
Section 132Section 132(4)Section 69A

seized diaries themselves lack probative value and the statements supporting them stand retracted, both the substantive and protective additions crumble together. The concept of protective assessment, as judicially expounded, presupposes that there exists a sustainable substantive addition somewhere within the group. Where the substratum of that substantive addition is itself

The Estate Investment Company Private Limited, Mumbai vs. Deputy Commissioner of Income Tax Central Circle -8(1), Mumbai

ITA 3012/MUM/2025[2014-15]Status: DisposedITAT Mumbai17 Oct 2025AY 2014-15
Section 132Section 132(4)Section 69A

seized diaries themselves lack probative value and the statements supporting them stand retracted, both the substantive and protective additions crumble together. The concept of protective assessment, as judicially expounded, presupposes that there exists a sustainable substantive addition somewhere within the group. Where the substratum of that substantive addition is itself

Ramsamy Pongianna Gounder Desamani, Pallipalayam vs. Itd, Ward 2, Tiruchengode

ITA 2438/CHNY/2024[2011-12]Status: DisposedITAT Chennai16 Oct 2025AY 2011-12

Bench: Shri S.S. Viswanethra Ravi & Shri S. R. Raghunathaआयकर अपील सं./Ita No.:2438/Chny/2024 निर्धारण वर्ष / Assessment Year: 2011-12 Late. Ramasamy Pongianna Gounder Desamani, (Represented By Legal Heir Shri. P.D.Balachandhran) 79, R.P.Street, Sankari Bye-Pass Road, R.P.Street,\Pallipalayam – 638 006. [Pan:Acqpd-3208-H] (अपीलार्थी/Appellant) Ito, Vs. Ward -2, Tiruchengode. (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/Appellant By प्रत्यर्थी की ओर से/Respondent By : Shri. T. S. Lakshmi Venkataraman, F.C.A. : Ms. Gauthami Manivasagam, J.C.I.T. सुनवाई की तारीख/Date Of Hearing घोषणा की तारीख/Date Of Pronouncement : 09.09.2025 : 16.10.2025 आदेश /Order Per S. R. Raghunatha, Am: This Appeal Filed By The Assessee Is Directed Against The Order Passed By The Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi, [Herein After “Ld. Cit(A)] Dated 16.07.2024 & Pertains To Assessment Year 2011-12. :-2-:

For Respondent: Shri. T. S. Lakshmi Venkataraman, F.C.A
Section 139Section 147Section 148Section 151Section 2(22)(e)Section 250

been upheld by the First appellate authority. 5. On the facts and circumstances of the case the AO is not justified in making a protective assessment in the hands of the assessee in respect of the above sum of Rs.1,79,52,270/- when substantial assessment has been made ... Best Cheran Spintex India Limited from M/s Cheran Spinners Limited and when the assessee is not involved in the above loan transaction making a protective assessment in the hands of the assessee is bad in law. 7. In view of the above grounds and other submissions to be made

Ankush Kumar Jain, Jhalawar vs. ITO, Jhalawar

Appeal is allowed and the impugned order passed by Learned CIT(A) is hereby set aside

ITA 167/JPR/2025[2017-18]Status: DisposedITAT Jaipur15 Oct 2025AY 2017-18

Bench: SHRI GAGAN GOYAL (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Sh. Rajendra Sisodia, AdvFor Respondent: Mrs. Alka Gautam, CIT-DR (through V.C.)
Section 132(4)Section 142(1)Section 143(3)Section 144Section 148Section 69

which person amongst the two liable, parallel assessments against each of them are permissible and framing of alternative assessment is also permissible. A protective assessment has as much finality as an ordinary assessment, and it cannot be disturbed except on the grounds to assail an ordinary assessment

Santlal Enterprise, Siliguri vs. ITO, Ward 1(1), Siliguri

In the result, the appeal of the assessee is allowed

ITA 822/KOL/2025[2018-2019]Status: DisposedITAT Kolkata15 Oct 2025AY 2018-2019

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm**

Section 115BSection 250Section 50(2)(x)Section 56(2)(x)Section 68

protective basis u/s 68 of the Act read with section 115BBE of the Act as unexplained cash deposit. In our opinion the protective assessment is a type of assessment made in order to protect the interest of the Revenue nonetheless there is no provision in the Income ... addition on protective basis, where other than a person in whose hands the substantive addition is made. Once the assessment attains finality then the protective assessment becomes redundant. Thus, we find merit in the contention of the learned Authorized Representative that the cash deposits in the bank account

ITO Ward 13(3)(1), Mumbai vs. Vanguard Jewels Ltd, Mumbai

In the result, the appeal is dismissed in above terms

ITA 3600/MUM/2025[2015-16]Status: DisposedITAT Mumbai13 Oct 2025AY 2015-16

Bench: Shri Om Prakash Kant & Shri Raj Kumar Chauhanito Ward-13(3)(1) Vs. Vanguard Jewels R. No. 227, Aayakar Ltd, Bhavan, M. K. Road, Office No. 501, Churchgate, Mumbai- Adibaba Apartment, 400 020 Gazdar Scheme, 16 Th Road, Rajesh Khanna Garden, Santacruz(W), Mumbai-400 054 Pan/Gir No. Aaacv3480A (Applicant) (Respondent) Revenue By Shri Bhagirath Ramawat, Ld. Dr Assessee By None Date Of Hearing 14.08.2025 Date Of Pronouncement 13.10.2025 आदेश / Order Per Raj Kumar Chauhan, Jm:

Section 10(38)Section 132Section 250

Mumbai (herein after referred as “Ld. CIT(A)” u/s 250 of the Income-tax Act, 1961 (herein after referred as “the Act”), wherein the protective assessment done by the AO was deleted and substantive assessments made in the hands of Shri Praveen Kumar Jain for the year under consideration ... Praveen Kumar Jain for the A.Y. 2008-09 to A.Y. 2014-15 and AY 2015-16 has been upheld in the appellate proceedings, the protective assessments in the hands of the appellant needs to be deleted, so that there is no double taxation of income. However, in case the addition

Smt Menon Ujjana Ekka vs. DCIT Circle-1, Ranchi

In the result, all the appeals of the three assesses are partly allowed for statistical purposes

ITA 344/RAN/2016[2008-09]Status: DisposedITAT Ranchi08 Oct 2025AY 2008-09

Bench: Shri George Mathan, Jm & Shri Ratnesh Nandan Sahay, Am आयकर अपील सं./Ita Nos.322 To 325/Ran/2016 (निि ारण वर्ा / Assessment Year :2007-2008 To 2010-2011) M/S Ekka Construction (P) Ltd. Vs. Dcit, Circle-1, Ranchi Kajribar, Patartanr, Simdega, Jharkhand-835223 स्थायी लेखा सं./Pan No. : Aabce 6018 J (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) & आयकर अपील सं./Ita Nos.337 To 341/Ran/2016 (निि ारण वर्ा / Assessment Year :2006-2007 To 2010-2011) Sri Anosh Ekka Vs. Dcit, Circle-1, Ranchi Kajribar, Patartanr, Simdega, Jharkhand-835223 स्थायी लेखा सं./Pan No. : Aagpe 7538 L (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. & आयकर अपील सं./Ita Nos.342 To 344/Ran/2016 (निि ारण वर्ा / Assessment Year :2006-2007 To 2008-2009) Smt. Menon Ujjana Ekka Vs. Dcit, Circle-1, Ranchi Kajribar, Patartanr, Simdega, Jharkhand-835223 स्थायी लेखा सं./Pan No. : Aagpe 7539 L (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) निर्ाारिती की ओर से /Assessee By : Shri Devesh Poddar, Advocate राजस्व की ओर से /Revenue By : Shri Rajib Jain, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 08/10/2025 घोषणा की तारीख/Date Of Pronouncement : 08/10/2025 आदेश / O R D E R Per Bench : These Twelve Appeals Are Filed By The Three Different Assessees Against The Separate Orders Passed By The Ld. Cit(A), Ranchi, Both Dated 01.09.2016 For The Assessment Year 2006-2007, 2007-2008, 2008-2009, 2009-2010 & 2010-2011, Respectively.

For Appellant: Shri Devesh Poddar, AdvocateFor Respondent: Shri Rajib Jain, CIT-DR
Section 143(3)Section 151

assessments in the case of Shri Anosh Ekka and Smt. Menon Ujjana Ekka had been completed by the AO by making substantiate and protective assessments. Certain additions had been made on protective basis in the hands of M/s Ekka Construction Pvt. Ltd. and Smt. Menon Ujjana Ekka and the substantial

Smt Menon Ujjana Ekka vs. DCIT Circle-1, Ranchi

In the result, all the appeals of the three assesses are partly allowed for statistical purposes

ITA 343/RAN/2016[2007-08]Status: DisposedITAT Ranchi08 Oct 2025AY 2007-08

Bench: Shri George Mathan, Jm & Shri Ratnesh Nandan Sahay, Am आयकर अपील सं./Ita Nos.322 To 325/Ran/2016 (निि ारण वर्ा / Assessment Year :2007-2008 To 2010-2011) M/S Ekka Construction (P) Ltd. Vs. Dcit, Circle-1, Ranchi Kajribar, Patartanr, Simdega, Jharkhand-835223 स्थायी लेखा सं./Pan No. : Aabce 6018 J (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) & आयकर अपील सं./Ita Nos.337 To 341/Ran/2016 (निि ारण वर्ा / Assessment Year :2006-2007 To 2010-2011) Sri Anosh Ekka Vs. Dcit, Circle-1, Ranchi Kajribar, Patartanr, Simdega, Jharkhand-835223 स्थायी लेखा सं./Pan No. : Aagpe 7538 L (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. & आयकर अपील सं./Ita Nos.342 To 344/Ran/2016 (निि ारण वर्ा / Assessment Year :2006-2007 To 2008-2009) Smt. Menon Ujjana Ekka Vs. Dcit, Circle-1, Ranchi Kajribar, Patartanr, Simdega, Jharkhand-835223 स्थायी लेखा सं./Pan No. : Aagpe 7539 L (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) निर्ाारिती की ओर से /Assessee By : Shri Devesh Poddar, Advocate राजस्व की ओर से /Revenue By : Shri Rajib Jain, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 08/10/2025 घोषणा की तारीख/Date Of Pronouncement : 08/10/2025 आदेश / O R D E R Per Bench : These Twelve Appeals Are Filed By The Three Different Assessees Against The Separate Orders Passed By The Ld. Cit(A), Ranchi, Both Dated 01.09.2016 For The Assessment Year 2006-2007, 2007-2008, 2008-2009, 2009-2010 & 2010-2011, Respectively.

For Appellant: Shri Devesh Poddar, AdvocateFor Respondent: Shri Rajib Jain, CIT-DR
Section 143(3)Section 151

assessments in the case of Shri Anosh Ekka and Smt. Menon Ujjana Ekka had been completed by the AO by making substantiate and protective assessments. Certain additions had been made on protective basis in the hands of M/s Ekka Construction Pvt. Ltd. and Smt. Menon Ujjana Ekka and the substantial

Smt Menon Ujjana Ekka vs. DCIT Circle-1, Ranchi

In the result, all the appeals of the three assesses are partly allowed for statistical purposes

ITA 342/RAN/2016[2006-07]Status: DisposedITAT Ranchi08 Oct 2025AY 2006-07

Bench: Shri George Mathan, Jm & Shri Ratnesh Nandan Sahay, Am आयकर अपील सं./Ita Nos.322 To 325/Ran/2016 (निि ारण वर्ा / Assessment Year :2007-2008 To 2010-2011) M/S Ekka Construction (P) Ltd. Vs. Dcit, Circle-1, Ranchi Kajribar, Patartanr, Simdega, Jharkhand-835223 स्थायी लेखा सं./Pan No. : Aabce 6018 J (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) & आयकर अपील सं./Ita Nos.337 To 341/Ran/2016 (निि ारण वर्ा / Assessment Year :2006-2007 To 2010-2011) Sri Anosh Ekka Vs. Dcit, Circle-1, Ranchi Kajribar, Patartanr, Simdega, Jharkhand-835223 स्थायी लेखा सं./Pan No. : Aagpe 7538 L (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. & आयकर अपील सं./Ita Nos.342 To 344/Ran/2016 (निि ारण वर्ा / Assessment Year :2006-2007 To 2008-2009) Smt. Menon Ujjana Ekka Vs. Dcit, Circle-1, Ranchi Kajribar, Patartanr, Simdega, Jharkhand-835223 स्थायी लेखा सं./Pan No. : Aagpe 7539 L (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) निर्ाारिती की ओर से /Assessee By : Shri Devesh Poddar, Advocate राजस्व की ओर से /Revenue By : Shri Rajib Jain, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 08/10/2025 घोषणा की तारीख/Date Of Pronouncement : 08/10/2025 आदेश / O R D E R Per Bench : These Twelve Appeals Are Filed By The Three Different Assessees Against The Separate Orders Passed By The Ld. Cit(A), Ranchi, Both Dated 01.09.2016 For The Assessment Year 2006-2007, 2007-2008, 2008-2009, 2009-2010 & 2010-2011, Respectively.

For Appellant: Shri Devesh Poddar, AdvocateFor Respondent: Shri Rajib Jain, CIT-DR
Section 143(3)Section 151

assessments in the case of Shri Anosh Ekka and Smt. Menon Ujjana Ekka had been completed by the AO by making substantiate and protective assessments. Certain additions had been made on protective basis in the hands of M/s Ekka Construction Pvt. Ltd. and Smt. Menon Ujjana Ekka and the substantial

Shri Anosh Ekka vs. DCIT Circle-1, Ranchi

In the result, all the appeals of the three assesses are partly allowed for statistical purposes

ITA 341/RAN/2016[2010-11]Status: DisposedITAT Ranchi08 Oct 2025AY 2010-11

Bench: Shri George Mathan, Jm & Shri Ratnesh Nandan Sahay, Am आयकर अपील सं./Ita Nos.322 To 325/Ran/2016 (निि ारण वर्ा / Assessment Year :2007-2008 To 2010-2011) M/S Ekka Construction (P) Ltd. Vs. Dcit, Circle-1, Ranchi Kajribar, Patartanr, Simdega, Jharkhand-835223 स्थायी लेखा सं./Pan No. : Aabce 6018 J (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) & आयकर अपील सं./Ita Nos.337 To 341/Ran/2016 (निि ारण वर्ा / Assessment Year :2006-2007 To 2010-2011) Sri Anosh Ekka Vs. Dcit, Circle-1, Ranchi Kajribar, Patartanr, Simdega, Jharkhand-835223 स्थायी लेखा सं./Pan No. : Aagpe 7538 L (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. & आयकर अपील सं./Ita Nos.342 To 344/Ran/2016 (निि ारण वर्ा / Assessment Year :2006-2007 To 2008-2009) Smt. Menon Ujjana Ekka Vs. Dcit, Circle-1, Ranchi Kajribar, Patartanr, Simdega, Jharkhand-835223 स्थायी लेखा सं./Pan No. : Aagpe 7539 L (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) निर्ाारिती की ओर से /Assessee By : Shri Devesh Poddar, Advocate राजस्व की ओर से /Revenue By : Shri Rajib Jain, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 08/10/2025 घोषणा की तारीख/Date Of Pronouncement : 08/10/2025 आदेश / O R D E R Per Bench : These Twelve Appeals Are Filed By The Three Different Assessees Against The Separate Orders Passed By The Ld. Cit(A), Ranchi, Both Dated 01.09.2016 For The Assessment Year 2006-2007, 2007-2008, 2008-2009, 2009-2010 & 2010-2011, Respectively.

For Appellant: Shri Devesh Poddar, AdvocateFor Respondent: Shri Rajib Jain, CIT-DR
Section 143(3)Section 151

assessments in the case of Shri Anosh Ekka and Smt. Menon Ujjana Ekka had been completed by the AO by making substantiate and protective assessments. Certain additions had been made on protective basis in the hands of M/s Ekka Construction Pvt. Ltd. and Smt. Menon Ujjana Ekka and the substantial

Shri Anosh Ekka vs. ACIT, Cir-1, Ranchi

In the result, all the appeals of the three assesses are partly allowed for statistical purposes

ITA 340/RAN/2016[2009-10]Status: DisposedITAT Ranchi08 Oct 2025AY 2009-10

Bench: Shri George Mathan, Jm & Shri Ratnesh Nandan Sahay, Am आयकर अपील सं./Ita Nos.322 To 325/Ran/2016 (निि ारण वर्ा / Assessment Year :2007-2008 To 2010-2011) M/S Ekka Construction (P) Ltd. Vs. Dcit, Circle-1, Ranchi Kajribar, Patartanr, Simdega, Jharkhand-835223 स्थायी लेखा सं./Pan No. : Aabce 6018 J (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) & आयकर अपील सं./Ita Nos.337 To 341/Ran/2016 (निि ारण वर्ा / Assessment Year :2006-2007 To 2010-2011) Sri Anosh Ekka Vs. Dcit, Circle-1, Ranchi Kajribar, Patartanr, Simdega, Jharkhand-835223 स्थायी लेखा सं./Pan No. : Aagpe 7538 L (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. & आयकर अपील सं./Ita Nos.342 To 344/Ran/2016 (निि ारण वर्ा / Assessment Year :2006-2007 To 2008-2009) Smt. Menon Ujjana Ekka Vs. Dcit, Circle-1, Ranchi Kajribar, Patartanr, Simdega, Jharkhand-835223 स्थायी लेखा सं./Pan No. : Aagpe 7539 L (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) निर्ाारिती की ओर से /Assessee By : Shri Devesh Poddar, Advocate राजस्व की ओर से /Revenue By : Shri Rajib Jain, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 08/10/2025 घोषणा की तारीख/Date Of Pronouncement : 08/10/2025 आदेश / O R D E R Per Bench : These Twelve Appeals Are Filed By The Three Different Assessees Against The Separate Orders Passed By The Ld. Cit(A), Ranchi, Both Dated 01.09.2016 For The Assessment Year 2006-2007, 2007-2008, 2008-2009, 2009-2010 & 2010-2011, Respectively.

For Appellant: Shri Devesh Poddar, AdvocateFor Respondent: Shri Rajib Jain, CIT-DR
Section 143(3)Section 151

assessments in the case of Shri Anosh Ekka and Smt. Menon Ujjana Ekka had been completed by the AO by making substantiate and protective assessments. Certain additions had been made on protective basis in the hands of M/s Ekka Construction Pvt. Ltd. and Smt. Menon Ujjana Ekka and the substantial

Shri Anosh Ekka vs. DCIT Circle-1, Ranchi

In the result, all the appeals of the three assesses are partly allowed for statistical purposes

ITA 339/RAN/2016[2008-09]Status: DisposedITAT Ranchi08 Oct 2025AY 2008-09

Bench: Shri George Mathan, Jm & Shri Ratnesh Nandan Sahay, Am आयकर अपील सं./Ita Nos.322 To 325/Ran/2016 (निि ारण वर्ा / Assessment Year :2007-2008 To 2010-2011) M/S Ekka Construction (P) Ltd. Vs. Dcit, Circle-1, Ranchi Kajribar, Patartanr, Simdega, Jharkhand-835223 स्थायी लेखा सं./Pan No. : Aabce 6018 J (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) & आयकर अपील सं./Ita Nos.337 To 341/Ran/2016 (निि ारण वर्ा / Assessment Year :2006-2007 To 2010-2011) Sri Anosh Ekka Vs. Dcit, Circle-1, Ranchi Kajribar, Patartanr, Simdega, Jharkhand-835223 स्थायी लेखा सं./Pan No. : Aagpe 7538 L (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. & आयकर अपील सं./Ita Nos.342 To 344/Ran/2016 (निि ारण वर्ा / Assessment Year :2006-2007 To 2008-2009) Smt. Menon Ujjana Ekka Vs. Dcit, Circle-1, Ranchi Kajribar, Patartanr, Simdega, Jharkhand-835223 स्थायी लेखा सं./Pan No. : Aagpe 7539 L (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) निर्ाारिती की ओर से /Assessee By : Shri Devesh Poddar, Advocate राजस्व की ओर से /Revenue By : Shri Rajib Jain, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 08/10/2025 घोषणा की तारीख/Date Of Pronouncement : 08/10/2025 आदेश / O R D E R Per Bench : These Twelve Appeals Are Filed By The Three Different Assessees Against The Separate Orders Passed By The Ld. Cit(A), Ranchi, Both Dated 01.09.2016 For The Assessment Year 2006-2007, 2007-2008, 2008-2009, 2009-2010 & 2010-2011, Respectively.

For Appellant: Shri Devesh Poddar, AdvocateFor Respondent: Shri Rajib Jain, CIT-DR
Section 143(3)Section 151

assessments in the case of Shri Anosh Ekka and Smt. Menon Ujjana Ekka had been completed by the AO by making substantiate and protective assessments. Certain additions had been made on protective basis in the hands of M/s Ekka Construction Pvt. Ltd. and Smt. Menon Ujjana Ekka and the substantial

Shri Anosh Ekka vs. DCIT Circle-1, Ranchi

In the result, all the appeals of the three assesses are partly allowed for statistical purposes

ITA 338/RAN/2016[2007-08]Status: DisposedITAT Ranchi08 Oct 2025AY 2007-08

Bench: Shri George Mathan, Jm & Shri Ratnesh Nandan Sahay, Am आयकर अपील सं./Ita Nos.322 To 325/Ran/2016 (निि ारण वर्ा / Assessment Year :2007-2008 To 2010-2011) M/S Ekka Construction (P) Ltd. Vs. Dcit, Circle-1, Ranchi Kajribar, Patartanr, Simdega, Jharkhand-835223 स्थायी लेखा सं./Pan No. : Aabce 6018 J (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) & आयकर अपील सं./Ita Nos.337 To 341/Ran/2016 (निि ारण वर्ा / Assessment Year :2006-2007 To 2010-2011) Sri Anosh Ekka Vs. Dcit, Circle-1, Ranchi Kajribar, Patartanr, Simdega, Jharkhand-835223 स्थायी लेखा सं./Pan No. : Aagpe 7538 L (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. & आयकर अपील सं./Ita Nos.342 To 344/Ran/2016 (निि ारण वर्ा / Assessment Year :2006-2007 To 2008-2009) Smt. Menon Ujjana Ekka Vs. Dcit, Circle-1, Ranchi Kajribar, Patartanr, Simdega, Jharkhand-835223 स्थायी लेखा सं./Pan No. : Aagpe 7539 L (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) निर्ाारिती की ओर से /Assessee By : Shri Devesh Poddar, Advocate राजस्व की ओर से /Revenue By : Shri Rajib Jain, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 08/10/2025 घोषणा की तारीख/Date Of Pronouncement : 08/10/2025 आदेश / O R D E R Per Bench : These Twelve Appeals Are Filed By The Three Different Assessees Against The Separate Orders Passed By The Ld. Cit(A), Ranchi, Both Dated 01.09.2016 For The Assessment Year 2006-2007, 2007-2008, 2008-2009, 2009-2010 & 2010-2011, Respectively.

For Appellant: Shri Devesh Poddar, AdvocateFor Respondent: Shri Rajib Jain, CIT-DR
Section 143(3)Section 151

assessments in the case of Shri Anosh Ekka and Smt. Menon Ujjana Ekka had been completed by the AO by making substantiate and protective assessments. Certain additions had been made on protective basis in the hands of M/s Ekka Construction Pvt. Ltd. and Smt. Menon Ujjana Ekka and the substantial

Shri Anosh Ekka, Sahibganj vs. DCIT Circle-1, Ranchi

In the result, all the appeals of the three assesses are partly allowed for statistical purposes

ITA 337/RAN/2016[2006-07]Status: DisposedITAT Ranchi08 Oct 2025AY 2006-07

Bench: Shri George Mathan, Jm & Shri Ratnesh Nandan Sahay, Am आयकर अपील सं./Ita Nos.322 To 325/Ran/2016 (निि ारण वर्ा / Assessment Year :2007-2008 To 2010-2011) M/S Ekka Construction (P) Ltd. Vs. Dcit, Circle-1, Ranchi Kajribar, Patartanr, Simdega, Jharkhand-835223 स्थायी लेखा सं./Pan No. : Aabce 6018 J (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) & आयकर अपील सं./Ita Nos.337 To 341/Ran/2016 (निि ारण वर्ा / Assessment Year :2006-2007 To 2010-2011) Sri Anosh Ekka Vs. Dcit, Circle-1, Ranchi Kajribar, Patartanr, Simdega, Jharkhand-835223 स्थायी लेखा सं./Pan No. : Aagpe 7538 L (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. & आयकर अपील सं./Ita Nos.342 To 344/Ran/2016 (निि ारण वर्ा / Assessment Year :2006-2007 To 2008-2009) Smt. Menon Ujjana Ekka Vs. Dcit, Circle-1, Ranchi Kajribar, Patartanr, Simdega, Jharkhand-835223 स्थायी लेखा सं./Pan No. : Aagpe 7539 L (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) निर्ाारिती की ओर से /Assessee By : Shri Devesh Poddar, Advocate राजस्व की ओर से /Revenue By : Shri Rajib Jain, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 08/10/2025 घोषणा की तारीख/Date Of Pronouncement : 08/10/2025 आदेश / O R D E R Per Bench : These Twelve Appeals Are Filed By The Three Different Assessees Against The Separate Orders Passed By The Ld. Cit(A), Ranchi, Both Dated 01.09.2016 For The Assessment Year 2006-2007, 2007-2008, 2008-2009, 2009-2010 & 2010-2011, Respectively.

For Appellant: Shri Devesh Poddar, AdvocateFor Respondent: Shri Rajib Jain, CIT-DR
Section 143(3)Section 151

assessments in the case of Shri Anosh Ekka and Smt. Menon Ujjana Ekka had been completed by the AO by making substantiate and protective assessments. Certain additions had been made on protective basis in the hands of M/s Ekka Construction Pvt. Ltd. and Smt. Menon Ujjana Ekka and the substantial

M/S Ekka Construction Pvt Ltd vs. DCIT Circle-1, Ranchi

In the result, all the appeals of the three assesses are partly allowed for statistical purposes

ITA 325/RAN/2016[2010-11]Status: DisposedITAT Ranchi08 Oct 2025AY 2010-11

Bench: Shri George Mathan, Jm & Shri Ratnesh Nandan Sahay, Am आयकर अपील सं./Ita Nos.322 To 325/Ran/2016 (निि ारण वर्ा / Assessment Year :2007-2008 To 2010-2011) M/S Ekka Construction (P) Ltd. Vs. Dcit, Circle-1, Ranchi Kajribar, Patartanr, Simdega, Jharkhand-835223 स्थायी लेखा सं./Pan No. : Aabce 6018 J (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) & आयकर अपील सं./Ita Nos.337 To 341/Ran/2016 (निि ारण वर्ा / Assessment Year :2006-2007 To 2010-2011) Sri Anosh Ekka Vs. Dcit, Circle-1, Ranchi Kajribar, Patartanr, Simdega, Jharkhand-835223 स्थायी लेखा सं./Pan No. : Aagpe 7538 L (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. & आयकर अपील सं./Ita Nos.342 To 344/Ran/2016 (निि ारण वर्ा / Assessment Year :2006-2007 To 2008-2009) Smt. Menon Ujjana Ekka Vs. Dcit, Circle-1, Ranchi Kajribar, Patartanr, Simdega, Jharkhand-835223 स्थायी लेखा सं./Pan No. : Aagpe 7539 L (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) निर्ाारिती की ओर से /Assessee By : Shri Devesh Poddar, Advocate राजस्व की ओर से /Revenue By : Shri Rajib Jain, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 08/10/2025 घोषणा की तारीख/Date Of Pronouncement : 08/10/2025 आदेश / O R D E R Per Bench : These Twelve Appeals Are Filed By The Three Different Assessees Against The Separate Orders Passed By The Ld. Cit(A), Ranchi, Both Dated 01.09.2016 For The Assessment Year 2006-2007, 2007-2008, 2008-2009, 2009-2010 & 2010-2011, Respectively.

For Appellant: Shri Devesh Poddar, AdvocateFor Respondent: Shri Rajib Jain, CIT-DR
Section 143(3)Section 151

assessments in the case of Shri Anosh Ekka and Smt. Menon Ujjana Ekka had been completed by the AO by making substantiate and protective assessments. Certain additions had been made on protective basis in the hands of M/s Ekka Construction Pvt. Ltd. and Smt. Menon Ujjana Ekka and the substantial

M/S Ekka Construction Pvt Ltd vs. DCIT Circle-1, Ranchi

In the result, all the appeals of the three assesses are partly allowed for statistical purposes

ITA 324/RAN/2016[2009-10]Status: DisposedITAT Ranchi08 Oct 2025AY 2009-10

Bench: Shri George Mathan, Jm & Shri Ratnesh Nandan Sahay, Am आयकर अपील सं./Ita Nos.322 To 325/Ran/2016 (निि ारण वर्ा / Assessment Year :2007-2008 To 2010-2011) M/S Ekka Construction (P) Ltd. Vs. Dcit, Circle-1, Ranchi Kajribar, Patartanr, Simdega, Jharkhand-835223 स्थायी लेखा सं./Pan No. : Aabce 6018 J (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) & आयकर अपील सं./Ita Nos.337 To 341/Ran/2016 (निि ारण वर्ा / Assessment Year :2006-2007 To 2010-2011) Sri Anosh Ekka Vs. Dcit, Circle-1, Ranchi Kajribar, Patartanr, Simdega, Jharkhand-835223 स्थायी लेखा सं./Pan No. : Aagpe 7538 L (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. & आयकर अपील सं./Ita Nos.342 To 344/Ran/2016 (निि ारण वर्ा / Assessment Year :2006-2007 To 2008-2009) Smt. Menon Ujjana Ekka Vs. Dcit, Circle-1, Ranchi Kajribar, Patartanr, Simdega, Jharkhand-835223 स्थायी लेखा सं./Pan No. : Aagpe 7539 L (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) निर्ाारिती की ओर से /Assessee By : Shri Devesh Poddar, Advocate राजस्व की ओर से /Revenue By : Shri Rajib Jain, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 08/10/2025 घोषणा की तारीख/Date Of Pronouncement : 08/10/2025 आदेश / O R D E R Per Bench : These Twelve Appeals Are Filed By The Three Different Assessees Against The Separate Orders Passed By The Ld. Cit(A), Ranchi, Both Dated 01.09.2016 For The Assessment Year 2006-2007, 2007-2008, 2008-2009, 2009-2010 & 2010-2011, Respectively.

For Appellant: Shri Devesh Poddar, AdvocateFor Respondent: Shri Rajib Jain, CIT-DR
Section 143(3)Section 151

assessments in the case of Shri Anosh Ekka and Smt. Menon Ujjana Ekka had been completed by the AO by making substantiate and protective assessments. Certain additions had been made on protective basis in the hands of M/s Ekka Construction Pvt. Ltd. and Smt. Menon Ujjana Ekka and the substantial

M/S Ekka Construction Pvt Ltd vs. DCIT Circle-1, Ranchi

In the result, all the appeals of the three assesses are partly allowed for statistical purposes

ITA 323/RAN/2016[2008-09]Status: DisposedITAT Ranchi08 Oct 2025AY 2008-09

Bench: Shri George Mathan, Jm & Shri Ratnesh Nandan Sahay, Am आयकर अपील सं./Ita Nos.322 To 325/Ran/2016 (निि ारण वर्ा / Assessment Year :2007-2008 To 2010-2011) M/S Ekka Construction (P) Ltd. Vs. Dcit, Circle-1, Ranchi Kajribar, Patartanr, Simdega, Jharkhand-835223 स्थायी लेखा सं./Pan No. : Aabce 6018 J (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) & आयकर अपील सं./Ita Nos.337 To 341/Ran/2016 (निि ारण वर्ा / Assessment Year :2006-2007 To 2010-2011) Sri Anosh Ekka Vs. Dcit, Circle-1, Ranchi Kajribar, Patartanr, Simdega, Jharkhand-835223 स्थायी लेखा सं./Pan No. : Aagpe 7538 L (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. & आयकर अपील सं./Ita Nos.342 To 344/Ran/2016 (निि ारण वर्ा / Assessment Year :2006-2007 To 2008-2009) Smt. Menon Ujjana Ekka Vs. Dcit, Circle-1, Ranchi Kajribar, Patartanr, Simdega, Jharkhand-835223 स्थायी लेखा सं./Pan No. : Aagpe 7539 L (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) निर्ाारिती की ओर से /Assessee By : Shri Devesh Poddar, Advocate राजस्व की ओर से /Revenue By : Shri Rajib Jain, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 08/10/2025 घोषणा की तारीख/Date Of Pronouncement : 08/10/2025 आदेश / O R D E R Per Bench : These Twelve Appeals Are Filed By The Three Different Assessees Against The Separate Orders Passed By The Ld. Cit(A), Ranchi, Both Dated 01.09.2016 For The Assessment Year 2006-2007, 2007-2008, 2008-2009, 2009-2010 & 2010-2011, Respectively.

For Appellant: Shri Devesh Poddar, AdvocateFor Respondent: Shri Rajib Jain, CIT-DR
Section 143(3)Section 151

assessments in the case of Shri Anosh Ekka and Smt. Menon Ujjana Ekka had been completed by the AO by making substantiate and protective assessments. Certain additions had been made on protective basis in the hands of M/s Ekka Construction Pvt. Ltd. and Smt. Menon Ujjana Ekka and the substantial

M/S Ekka Construction Pvt Ltd vs. DCIT Circle-1, Ranchi

In the result, all the appeals of the three assesses are partly allowed for statistical purposes

ITA 322/RAN/2016[2007-08]Status: DisposedITAT Ranchi08 Oct 2025AY 2007-08

Bench: Shri George Mathan, Jm & Shri Ratnesh Nandan Sahay, Am आयकर अपील सं./Ita Nos.322 To 325/Ran/2016 (निि ारण वर्ा / Assessment Year :2007-2008 To 2010-2011) M/S Ekka Construction (P) Ltd. Vs. Dcit, Circle-1, Ranchi Kajribar, Patartanr, Simdega, Jharkhand-835223 स्थायी लेखा सं./Pan No. : Aabce 6018 J (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) & आयकर अपील सं./Ita Nos.337 To 341/Ran/2016 (निि ारण वर्ा / Assessment Year :2006-2007 To 2010-2011) Sri Anosh Ekka Vs. Dcit, Circle-1, Ranchi Kajribar, Patartanr, Simdega, Jharkhand-835223 स्थायी लेखा सं./Pan No. : Aagpe 7538 L (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. & आयकर अपील सं./Ita Nos.342 To 344/Ran/2016 (निि ारण वर्ा / Assessment Year :2006-2007 To 2008-2009) Smt. Menon Ujjana Ekka Vs. Dcit, Circle-1, Ranchi Kajribar, Patartanr, Simdega, Jharkhand-835223 स्थायी लेखा सं./Pan No. : Aagpe 7539 L (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) निर्ाारिती की ओर से /Assessee By : Shri Devesh Poddar, Advocate राजस्व की ओर से /Revenue By : Shri Rajib Jain, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 08/10/2025 घोषणा की तारीख/Date Of Pronouncement : 08/10/2025 आदेश / O R D E R Per Bench : These Twelve Appeals Are Filed By The Three Different Assessees Against The Separate Orders Passed By The Ld. Cit(A), Ranchi, Both Dated 01.09.2016 For The Assessment Year 2006-2007, 2007-2008, 2008-2009, 2009-2010 & 2010-2011, Respectively.

For Appellant: Shri Devesh Poddar, AdvocateFor Respondent: Shri Rajib Jain, CIT-DR
Section 143(3)Section 151

assessments in the case of Shri Anosh Ekka and Smt. Menon Ujjana Ekka had been completed by the AO by making substantiate and protective assessments. Certain additions had been made on protective basis in the hands of M/s Ekka Construction Pvt. Ltd. and Smt. Menon Ujjana Ekka and the substantial