CCL,RANCHI vs. DCIT CIR-1, RANCHI

D Expenses and Actuary Payment\n16 Expense u/s 35E\n17 Int. u/s 234A / 234B\nAY 2016-17\n191/RAN/2019\nBy Assessee\n68,31,00,000\n1,00,000\nAY 2017-18\nNo appeal\nBy Assessee\nAY 2018-19\nAY 2019-20\nAY 2020-21\nBy Assessee\n99,64,95,453\n119/RAN/2024 120/RAN/2024 74/RAN/2024\nBy Assessee\nBy Assessee

DCIT CIR-1 , RANCHI vs. M/S CENTRAL COALFIELDS LTD, RANCHI

D Expenses and Actuary Payment\n16 Expense u/s 35E\n17 Int. u/s 234A / 234B\n39,21,891\n7,54,00,000\nTotal Rs.\n1,75,11,86,674\n1,10,13,17,344\n82,28,00,000\n58,07,20,000\nGrand total Disputes Rs.\n13,13,47,37,752\n3. The first issue is with regard to disallowance

ACIT,CIRCLE-2(1), HAZARIBAG vs. SANJAY KUMAR UPADHYAY, HAZARIBAG

In the result, the appeal filed by the Revenue is dismissed

Bench: Sri Sanjay Garg & Dr. Manish Borad

TDS Return by the contractee Government Department (EE, REO, Works Division, Hazaribag) (ii) The appellant has already declared higher turnover as per the audited profit & loss account as compared to the gross receipts as appearing in the Form No. 26AS. (iii) The AO has not established that the appellant has actually received the said amount

ASHOK KUMAR PANDEY,DHANBAD vs. PR. CIT, DHANBAD

In the result, this appeal of assessee is allowed

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

D E R PER: BENCH 1. This appeal by the appellant is directed against the order of the learned Principal Commissioner of Income Tax, Dhanbad [in short, the ld. PCIT] passed under Section 263 of the Income Tax Act, 1961 (in short, the Act) dated 09/02/2022 for the Assessment Year (AY) 2017-18 by raising following grounds of appeal: "1

DCIT CIR-1, RANCHI vs. CCL, RANCHI

13,47,37,752\n3.\nThe first issue is with regard to disallowance of Lease\nRent/Depreciation Forest Land expenses. It was submitted that the\nassessee in some years has paid and some years been treated as the\namortisation over the period of lease and in some years the depreciation\nhas been claimed treating the forest land lease as an intangible

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

D Expenses and Actuary Payment\n36,08,20,000\n16\nExpense u/s 35E\n39,21,891\n7,54,00,000\n17\nInt. u/s 234A/234B\nTotal Rs.\n1,75,11,86,674\n1,10,13,17,344 82,28,00,000 58,07,20,000\nGrand total Disputes Rs.\n13,13,47,37,752\n3.\nThe first issue is with regard

DCIT CIR-1,, RANCHI vs. CCL, RANCHI

D Expenses and Actuary Payment\n16\nExpense u/s 35E\n17\nInt. u/s 234A / 234B\n10,09,00,000\n21,99,00,000\n36,08,20,000\n39,21,891\n7,54,00,000\nTotal Rs.\n1,75,11,86,674\n1,10,13,17,344\n82,28,00,000\n58,07,20,000\nGrand total Disputes Rs.\n13,13

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, JAMSHEDPUR, JAMSHEDPUR vs. BENKO TRADERS PRIVATE LIMITED, KOLKATA

In the result, the appeal filed by the Revenue is dismissed

Bench: Shri Sonjoy Sarma & Shri Ratnesh Nandan Sahayi.T.A. No.436/Ran/2024 Assessment Year: 2015-16 Acit, Cc, Jamshedpur…………….…….…............................……….……Appellant Vs. Benko Traders Pvt. Ltd....………...….…..….........……........……...…..…..Respondent 119, 4Th Floor, Block D, White House, Park Stree, Wb – 700016. [Pan: Aabcb1888R] Appearances By: Shri Akshay Ringasia, Ar, Appeared On Behalf Of The Appellant. Shri Khubchand T. Pandya, Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : November 07, 2025 Date Of Pronouncing The Order : December 17, 2025 Order Per Sonjoy Sarma: This Appeal By The Assessee Is Directed Against The Order Of The Learned Commissioner Of Income Tax (Appeals)-3, Patna For The Assessment Year 2015–16 Dated 25.09.2024 Passed U/S 250 Of The Income Tax Act (The ‘Act’). 2. Brief Facts Of The Case Are That The Assessee Filed Its Return Of Income Under Section 139 Of The Act Declaring A Total Income As Nil. The Return Was Processed Under Section 143(1). Subsequently, The Case Was Selected For Scrutiny & An Assessment Under Section 143(3) Was Completed On 28.11.2017 Determining The Total Income At ₹9,88,28,406. Based On Information Received From The Investigation Wing, Mumbai, Relating To Alleged Use Of Stock Exchange Platform (Bse/Nse) For Generating Fictitious Long-Term/Short-Term Capital Gains Through Certain Scripts & Alleged Accommodation Entries, The Assessing Officer Recorded Reasons Under Section 147 Of The Act. A Notice Under Section 148 Was Issued The Assessee Filed Its Return Declaring The Same Income

D, White House, Park Stree, WB – 700016. [PAN: AABCB1888R] Appearances by: Shri Akshay Ringasia, AR, appeared on behalf of the appellant. Shri Khubchand T. Pandya, Sr. DR, appeared on behalf of the Respondent. Date of concluding the hearing : November 07, 2025 Date of pronouncing the order : December 17, 2025 ORDER Per Sonjoy Sarma, Judicial Member: This appeal by the assessee

CCL,RANCHI vs. ACIT CIR-1, RANCHI

D Expenses and Actuary Payment\nExpense u/s 35E\nInt. u/s 234A / 234B\nTotal Rs.\n1,75,11,86,674\n1,10,13,17,344\n82,28,00,000\n58,07,20,000\nGrand total Disputes Rs.\n13,13,47,37,752\n3. The first issue is with regard to disallowance of Lease\nRent/Depreciation Forest Land expenses. It was submitted that

SANJAY CHAWLA,CHAIBASA vs. PR. CIT, RANCHI

In the result, the appeal of the assessee is allowed

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahaysanjay Chawla, Pr.C.I.T., Sentola, Chaibasa-833201 (Jharkhand) Ranchi. Vs. Pan No. Acmpc 6808 J Appellant/ Assessee Respondent/ Revenue

D E R PER: BENCH 1. This is an appeal filed by the assessee against the order of the ld. Pr.CIT, Ranchi in dated 24/02/2025 passed under Section 263 of the Income Tax Act, 1961 (in short, the Act) for the A.Y. 2020-21. 2. Shri Devesh Poddar, ld. AR represented on behalf of the assessee and Shri Rajib Jain

CCL,RNCHI vs. ACIT CIR-1 , RANCHI

D Expenses and Actuary Payment\nExpense u/s 35E\nInt. u/s 234A / 234B\n7,54,00,000\nTotal Rs.\n1,75,11,86,674\n1,10,13,17,344\n82,28,00,000\n58,07,20,000\nGrand total Disputes Rs.\n13,13,47,37,752\n3. The first issue is with regard to disallowance of Lease\nRent/Depreciation Forest Land expenses

DCIT CIR-1, RANCHI vs. CCL, RANCHI

D Expenses and Actuary Payment\nExpense u/s 35E\nInt. u/s 234A / 234B\n7,54,00,000\nTotal Rs.\n1,75,11,86,674\n1,10,13,17,344\n82,28,00,000\n58,07,20,000\nGrand total Disputes Rs.\n13,13,47,37,752\n3. The first issue is with regard to disallowance of Lease\nRent/Depreciation Forest Land expenses

M/S. CENTRAL COALFIELDS LTD.,,RANCHI vs. DCIT, CIRCLE-1,, RANCHI

D Expenses and Actuary Payment\nExpense u/s 35E\nInt. u/s 234A / 234B\n5,10,00,000\n65,48,51,116\n35,29,25,558\n10,09,00,000\n21,99,00,000\n36,08,20,000\n39,21,891\n7,54,00,000\nTotal Rs.\n1,75,11,86,674\n1,10,13

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

D Expenses and Actuary Payment\n16 Expense u/s 35E\n17 Int. u/s 234A / 234B\n5,10,00,000\n65,48,51,116\n35,29,25,558\n99,64,95,453\n74,74,00,000\n10,09,00,000\n21,99,00,000\n36,08,20,000\n39,21,891\n7,54,00,000\nTotal

DEVPRABHA CONSTRUCTION PRIVATE LTD.,,DHANBAD vs. PCIT, DHANBAD

In the result, this appeal of the assessee is allowed

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay(Virtual Hearing) Devprabha Construction Private Ltd., P.C.I.T., Dev Villa, Behind Radha Swamy Arcade, Dhanbad, Vs. Saraidhela, Dhanbad-828127. Aayakar Bhawan, Luby Pan No. Aaecb 2652 A Circular Road, Dhanbad-826001 (Jharkhand) Appellant/ Assessee Respondent/ Revenue

D E R PER: BENCH 1. This appeal by the assessee is directed against the order of learned Principal Commissioner of Income Tax, Dhanbad (in short, the ld. PCIT) passed under Section 263 of the Income Tax Act, 1961 (in short, the Act) dated 31/01/2024 for the A.Y. 2018-19. In this appeal, the assessee has raised following grounds

ACIT CIR-2(1), JSR vs. JUSCO LTD , JSR

In the result, the appeal of the assessee are partly allowed and the appeal of the revenue is dismissed

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

D in respect of profits of an undertaking referred to in Section 80IA(4)(iii) of the Act. The AO noted that Form no. 10CCB is mandatory along with return or during the assessment proceedings but the assessee company has not ITA Nos. 8 & 9/Ran/2018 AY: 2013-14 & 2014-15 M/s Jamshedpur Utilities & Services Company Ltd. submitted the Form

ACIT CIR-2(1), JSR vs. JUSCO LTD , JSR

In the result, the appeal of the assessee are partly allowed and the appeal of the revenue is dismissed

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

D in respect of profits of an undertaking referred to in Section 80IA(4)(iii) of the Act. The AO noted that Form no. 10CCB is mandatory along with return or during the assessment proceedings but the assessee company has not ITA Nos. 8 & 9/Ran/2018 AY: 2013-14 & 2014-15 M/s Jamshedpur Utilities & Services Company Ltd. submitted the Form

JUSCO LTD ,JSR vs. DCIT CIR-2 , JSR

In the result, the appeal of the assessee are partly allowed and the appeal of the revenue is dismissed

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

D in respect of profits of an undertaking referred to in Section 80IA(4)(iii) of the Act. The AO noted that Form no. 10CCB is mandatory along with return or during the assessment proceedings but the assessee company has not ITA Nos. 8 & 9/Ran/2018 AY: 2013-14 & 2014-15 M/s Jamshedpur Utilities & Services Company Ltd. submitted the Form