ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, RANCHI, RANCHI vs. SHRI VIJAY PRASAD, JAMSHEDPUR

In the result, the appeal of the revenue as well as cross-objection filed by the assessee is dismissed

Bench: Dr Manish Borad, Hon’Ble & Shri Sonjoy Sarma, Hon’Bleassessment Year: 2012-13 Acit, Central Circle-1, Ranchi Shri Vijay Prasad Flat No. 202, Madhusudan Sir Vs Krishanapuri, Dimna Road Mango, Jamshedpur-831012. Pan: Ailpp 0228 L (Appellant) (Respondent) C.O. No.19/Ran/2021 (Arising Out Of Ita No. 35/Ran/2021) Assessment Year: 2012-13 Shri Vijay Prasad Acit, Central Circle-1, Ranchi Flat No. 202, Madhusudan Sir Vs Krishanapuri, Dimna Road Mango, Jamshedpur-831012. Pan: Ailpp 0228 L (Appellant) (Respondent) Present For: Assessee By : None Revenue By : Shri Pranob Kumar Koley, Sr. Dr Date Of Hearing : 29.11.2023 Date Of Pronouncement : 11.12.2023 O R D E R Per Sonjoy Sarma: Jm This Appeal Is Preferred By The Revenue Against The Order Of Ld. Cit(A)-3, Patna Dated 09.03.2021 Against Same Impugned Order A Cross-Objection Also Filed By The Assessee Being C.O. No. 19/Ran/2021. 2. Brief Facts Of The Case Are The Assessee Filed Its Return Of Income For The A.Y. 2012-13 On 11.09.2012 Showing Total Income Of Rs. 14,32,834/-. The Case Of The Assessee Was Selected For Scrutiny Under Cass & The Assessment In The Case Of Assessee Was Completed U/S 143(3) Of The Act On 28.03.2014 Determining Total Income Of Rs.

10,34,644/- to the different transporters and the amount paid to transporter was more than Rs. 75,000/-and the assessee has not furnished the PAN of the transporters and it was in violation of section 40(a)(ia) u/s 194C r.w.s. 206AA of the income-tax Act, 1961. Therefore, the ld. AO disallowed such amount in the hands

C.N.AUTOMOBILES,,RANCHI vs. ACIT,CENTRALISED PROCESSING CELL-TDS, GHAZIABAD

Bench: Shri S.S, Godara

10. On similar facts; we have decided the same issue in the assessee's own case Sudershan Goyal vs. DOT (TDS) in ITA No. 442/Agra/2017 dtd. 09.04.2018 authored by one of us (the Ld. J.M.). The relevant part of the order is reproduced as follows: "3. Heard. The Id. CIT(A), while deciding the matter against the assessee, has placed

SHREE BALAJI STEEL WORKS,JAMSHEDPUR vs. ACIT,

Bench: Shri S.S, Godara

10. On similar facts; we have decided the same issue in the assessee's own case Sudershan Goyal vs. DOT (TDS) in ITA No. 442/Agra/2017 dtd. 09.04.2018 authored by one of us (the Ld. J.M.). The relevant part of the order is reproduced as follows: "3. Heard. The Id. CIT(A), while deciding the matter against the assessee, has placed

M/S GOOD HEALTH FOOD PVT., LTD.,,RANCHI vs. ACIT, CENTRALISED PROCESSING CELL-TDS,, GHAZIABAD

Bench: Shri S.S, Godara

10. On similar facts; we have decided the same issue in the assessee's own case Sudershan Goyal vs. DOT (TDS) in ITA No. 442/Agra/2017 dtd. 09.04.2018 authored by one of us (the Ld. J.M.). The relevant part of the order is reproduced as follows: "3. Heard. The Id. CIT(A), while deciding the matter against the assessee, has placed

C.N.AUTOMOBILES,,RANCHI vs. ACIT,CENTRALISED PROCESSING CELL-TDS, GHAZIABAD

Bench: Shri S.S, Godara

10. On similar facts; we have decided the same issue in the assessee's own case Sudershan Goyal vs. DOT (TDS) in ITA No. 442/Agra/2017 dtd. 09.04.2018 authored by one of us (the Ld. J.M.). The relevant part of the order is reproduced as follows: "3. Heard. The Id. CIT(A), while deciding the matter against the assessee, has placed

M/S COMPREHENSIVE NEOMARKETING SYSTEM PVT. LTD.,,RANCHI vs. ACIT, CENTRALISED PROCESSING CELL-TDS,, GHAZIABAD

Bench: Shri S.S, Godara

10. On similar facts; we have decided the same issue in the assessee's own case Sudershan Goyal vs. DOT (TDS) in ITA No. 442/Agra/2017 dtd. 09.04.2018 authored by one of us (the Ld. J.M.). The relevant part of the order is reproduced as follows: "3. Heard. The Id. CIT(A), while deciding the matter against the assessee, has placed

M/S GOOD HEALTH FOOD PVT., LTD.,,RANCHI vs. ACIT, CENTRALISED PROCESSING CELL-TDS,, GHAZIABAD

Bench: Shri S.S, Godara

10. On similar facts; we have decided the same issue in the assessee's own case Sudershan Goyal vs. DOT (TDS) in ITA No. 442/Agra/2017 dtd. 09.04.2018 authored by one of us (the Ld. J.M.). The relevant part of the order is reproduced as follows: "3. Heard. The Id. CIT(A), while deciding the matter against the assessee, has placed

SHREE BALAJI STEEL WORKS,JAMSHEDPUR vs. ACIT,

Bench: Shri S.S, Godara

10. On similar facts; we have decided the same issue in the assessee's own case Sudershan Goyal vs. DOT (TDS) in ITA No. 442/Agra/2017 dtd. 09.04.2018 authored by one of us (the Ld. J.M.). The relevant part of the order is reproduced as follows: "3. Heard. The Id. CIT(A), while deciding the matter against the assessee, has placed

M/S GOOD HEALTH FOOD PVT., LTD.,,RANCHI vs. ACIT, CENTRALISED PROCESSING CELL-TDS,, GHAZIABAD

Bench: Shri S.S, Godara

10. On similar facts; we have decided the same issue in the assessee's own case Sudershan Goyal vs. DOT (TDS) in ITA No. 442/Agra/2017 dtd. 09.04.2018 authored by one of us (the Ld. J.M.). The relevant part of the order is reproduced as follows: "3. Heard. The Id. CIT(A), while deciding the matter against the assessee, has placed

SHREE BALAJI STEEL WORKS,JAMSHEDPUR vs. ACIT,

Bench: Shri S.S, Godara

10. On similar facts; we have decided the same issue in the assessee's own case Sudershan Goyal vs. DOT (TDS) in ITA No. 442/Agra/2017 dtd. 09.04.2018 authored by one of us (the Ld. J.M.). The relevant part of the order is reproduced as follows: "3. Heard. The Id. CIT(A), while deciding the matter against the assessee, has placed

M/S COMPREHENSIVE NEOMARKETING SYSTEM PVT.,LTD.,,RANCHI vs. ए. सी. आई. टी. सेंट्रलाइज्ड प्रोसेसिंग सेल-टी. डी. एस. , गाजिआबाद

Bench: Shri S.S, Godara

10. On similar facts; we have decided the same issue in the assessee's own case Sudershan Goyal vs. DOT (TDS) in ITA No. 442/Agra/2017 dtd. 09.04.2018 authored by one of us (the Ld. J.M.). The relevant part of the order is reproduced as follows: "3. Heard. The Id. CIT(A), while deciding the matter against the assessee, has placed

C.N.AUTOMOBILES,,RANCHI vs. ACIT,CENTRALISED PROCESSING CELL-TDS, GHAZIABAD

Bench: Shri S.S, Godara

10. On similar facts; we have decided the same issue in the assessee's own case Sudershan Goyal vs. DOT (TDS) in ITA No. 442/Agra/2017 dtd. 09.04.2018 authored by one of us (the Ld. J.M.). The relevant part of the order is reproduced as follows: "3. Heard. The Id. CIT(A), while deciding the matter against the assessee, has placed

M/S GOOD HEALTH FOOD PVT., LTD.,,RANCHI vs. ACIT, CENTRALISED PROCESSING CELL-TDS,, GHAZIABAD

Bench: Shri S.S, Godara

10. On similar facts; we have decided the same issue in the assessee's own case Sudershan Goyal vs. DOT (TDS) in ITA No. 442/Agra/2017 dtd. 09.04.2018 authored by one of us (the Ld. J.M.). The relevant part of the order is reproduced as follows: "3. Heard. The Id. CIT(A), while deciding the matter against the assessee, has placed

SHREE BALAJI STEEL WORKS,JAMSHEDPUR vs. ACIT,

Bench: Shri S.S, Godara

10. On similar facts; we have decided the same issue in the assessee's own case Sudershan Goyal vs. DOT (TDS) in ITA No. 442/Agra/2017 dtd. 09.04.2018 authored by one of us (the Ld. J.M.). The relevant part of the order is reproduced as follows: "3. Heard. The Id. CIT(A), while deciding the matter against the assessee, has placed

SHRI VINSHNU KUMAR JALAN,RANCHI vs. ACIT CIR-3, RANCHI

In the result, appeal filed by the assessee is partly allowed for

Bench: Shri N.S Saini & Pavan Kumar Gadaleassessment Year: 2013-2014

34,240/- Roadways Total: 4,84,980/- 4. The Assessing Officer observed that said amount could be allowed as deduction in absence of TDS only if the assessee had furnished Form 15J to the department within time. Section 40(a)(ia) of the Act calls for disallowance of any amount paid without deducting TDS which was liable for such deduction

CCL,RANCHI vs. DCIT CIR01 , RANCHI

In the result, appeal of the assessee in ITA No

Bench: Shri George Mathan, Jm & Shri Ratnesh Nandan Sahay, Am आयकर अपील सं./Ita Nos. 164,165,166,167,168,169,170&266/Ran/2017 (Α.Υ:2006-07, 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13, 2013-14) आयकर अपील सं./Ita Nos.32/Ran/2018 (Ay: 2014-2015) आयकर अपील सं./Ita Nos.190 & 191/Ran/2019 (Ay:2015-16 & 2016-17) आयकर अपील सं./Ita Nos.119, 120, 74/Ran/2024 (Ay: 2018-19, 2019-20 & 2020-21) M/S Central Coalfields Limited, Vs. Addl.Cit, Range-1, Ranchi Darbhanga House, Office Of Gm Finance-A, Opp. Governor House Ranchi-834001 स्थायी लेखा सं./Pan No. : Aaacc 7476 R & आयकर अपील सं./Ita Nos. 172, 173, 174, 175, 176,177,178 & 235/Ran/2017 (Α.Υ:2006-07, 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13, 2013-14) आयकर अपील सं./Ita No.37/Ran/2018 (Ay: 2014-2015) आयकर अपील सं./Ita Nos.174 & 175/Ran/2019 (Ay:2015-16 & 2016-17) आयकर अपील सं./Ita Nos.47, 203, 204, 128/Ran/2024 (Ay: 2017-2018, 2018-19, 2019-20 & 2020-21) Addl.Cit, Range-1, Ranchi Vs. M/S Central Coalfields Limited, Darbhanga House, Office Of Gm Finance-A, Opp. Governor House Ranchi-834001 (अपीलार्थी /Appellant) स्थायी लेखा सं./Pan No. : Aaacc 7476 R (प्रत्यर्थी / Respondent) निर्धारिती की ओर से /Assessee By : Shri M.Κ.Chowdhary & Shri Devesh Poddar, Advocates राजस्व की ओर से /Revenue By : Shri Rajib Jain, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 05/01/2026 घोषणा की तारीख/Date Of Pronouncement : 05/01/2026 Per Bench : आदेश / Order These Are The Cross Appeals Filed By The Assessee & Revenue Against The Separate Orders Passed By The Id.Cit(A), Ranchi/Nfac, Delhi, Dated 12.04.2017, 26.04.2017, 25.04.2027, 28.04.2017, 08.11.2017, 30.01.2019, 21.12.2023, 19.02.2024, 20.02.2024 & 30.01.2024 For The

34,14,00,000 1,00,000 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 Lease Rent/ Depreciation Forest Land Land & Crop Compensation Credit of Dividend Distribution Tax Rehabilitation fund Contribution Expenses IICM Charges Provisions Toward NCWA VIII Mine Closure Expenses CSR Expenses - Welfare u/s 14A Disallowance of Prior Period Expenses

PADAM KUMAE JAIN,RANCHI vs. CIT, CENTRAL, PATNA

In the result, the appeal filed by the assessee is allowed

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)

34,97,400/-. Thereafter, the original assessment order u/s 153A/143(3) was completed by the Assessing Officer on 28.12.2016. 3. Later on, ld Commissioner of Income Tax (Central) Patna, exercised his revisionary jurisdiction under section 263 of the Income Tax Act(hereinafter referred to as “first 263 order”) on the premise that admitted undisclosed income of Rs.95,50,500/-, over

CCL LTD ,RANCHI vs. DCIT CIRCLE-1, RANCHI

In the result, appeal of the assessee in ITA No

Bench: Shri George Mathan, Jm & Shri Ratnesh Nandan Sahay, Am आयकर अपील सं./Ita Nos. 164,165,166,167,168,169,170&266/Ran/2017 (Α.Υ:2006-07, 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13, 2013-14) आयकर अपील सं./Ita Nos.32/Ran/2018 (Ay: 2014-2015) आयकर अपील सं./Ita Nos.190 & 191/Ran/2019 (Ay:2015-16 & 2016-17) आयकर अपील सं./Ita Nos.119, 120, 74/Ran/2024 (Ay: 2018-19, 2019-20 & 2020-21) M/S Central Coalfields Limited, Vs. Addl.Cit, Range-1, Ranchi Darbhanga House, Office Of Gm Finance-A, Opp. Governor House Ranchi-834001 स्थायी लेखा सं./Pan No. : Aaacc 7476 R & आयकर अपील सं./Ita Nos. 172, 173, 174, 175, 176,177,178 & 235/Ran/2017 (Α.Υ:2006-07, 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13, 2013-14) आयकर अपील सं./Ita No.37/Ran/2018 (Ay: 2014-2015) आयकर अपील सं./Ita Nos.174 & 175/Ran/2019 (Ay:2015-16 & 2016-17) आयकर अपील सं./Ita Nos.47, 203, 204, 128/Ran/2024 (Ay: 2017-2018, 2018-19, 2019-20 & 2020-21) Addl.Cit, Range-1, Ranchi Vs. M/S Central Coalfields Limited, Darbhanga House, Office Of Gm Finance-A, Opp. Governor House Ranchi-834001 (अपीलार्थी /Appellant) स्थायी लेखा सं./Pan No. : Aaacc 7476 R (प्रत्यर्थी / Respondent) निर्धारिती की ओर से /Assessee By : Shri M.Κ.Chowdhary & Shri Devesh Poddar, Advocates राजस्व की ओर से /Revenue By : Shri Rajib Jain, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 05/01/2026 घोषणा की तारीख/Date Of Pronouncement : 05/01/2026 Per Bench : आदेश / Order These Are The Cross Appeals Filed By The Assessee & Revenue Against The Separate Orders Passed By The Id.Cit(A), Ranchi/Nfac, Delhi, Dated 12.04.2017, 26.04.2017, 25.04.2027, 28.04.2017, 08.11.2017, 30.01.2019, 21.12.2023, 19.02.2024, 20.02.2024 & 30.01.2024 For The

34,14,00,000 1,00,000 5 IICM Charges 6 Provisions Toward NCWA VIII 7 Mine Closure Expenses 8 CSR Expenses - Welfare 9 u/s 14A 10 Disallowance of Prior Period Expenses 11 Prior Period Expenses as per Note 32 of Annual Report 12 Prior period exp. not exceeding Rs. 10 Lacs, on estimate @ 50%- enhancement 13 Repair expenses