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4 results for “TDS”+ Section 132(1)clear

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Key Topics

Section 32(2)12Section 2637Section 153A7Section 143(3)7Section 14A3Depreciation3Disallowance3Addition to Income3Set Off of Losses3Carry Forward of Losses

ACIT CIR-1 , DHANBAD vs. M/S BHARAT COOKING COAL LTD , DHANBAD

ITA 300/RAN/2017[09-10]Status: DisposedITAT Ranchi06 Jan 2026
Section 143(3)Section 14ASection 32(2)

section 132(1)\nof the Act was carried out in the case of Sri Lal Babu Singh on November 23,\n2011. In the course of search operations, cash in the form of deposits in the bank\naccounts of Rs. 75.78 crs and Fixed Deposits of Rs. 17.40 crs were found and\nseized.\nCHANDRAHAT\n11/3/15\nertified to be True Bopy Post

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

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

ITA 289/RAN/2019[2012-13]Status: DisposedITAT Ranchi08 Jul 2020AY 2012-13

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)

3
For Appellant: Shri M.K. Chaudhury & Shri Devesh Poddar, AdvocateFor Respondent: Shri Inderjeet Singh, CIT (DR)
Section 132(4)Section 143(3)Section 153ASection 263

132(4) reflects a different picture. The same is reproduced here: Padam Kumar Jain Assessment Year: 2012-13 Sl. No. For the Financial Year Head Amount (in Rupees) 1 2011-12 From inflated expenses and 95,50,500/- undisclosed other income 2. 2013-14 Do 4,95,65,500/- 3. 2014-15 Do 5,68,84,000/- 4. Total

ACIT CIRCLE-1 , DHANBAD vs. M/S BHARAT COOKING COAL LTD , DHANBAD

ITA 302/RAN/2017[11-12]Status: DisposedITAT Ranchi06 Jan 2026
Section 143(3)Section 14ASection 32(2)

section 132(1)\nof the Act was carried out in the case of Sri Lal Babu Singh on November 23,\n2011. In the course of search operations, cash in the form of deposits in the bank\naccounts of Rs. 75.78 crs and Fixed Deposits of Rs. 17.40 crs were found and\nseized.\nertified to be True Bopy Post-search investigations

M/S BHARAT COOKING COAL LTD ,DHANBAD vs. ACIT CIR-1 , DHANBAD

ITA 293/RAN/2017[11-12]Status: DisposedITAT Ranchi06 Jan 2026
Section 143(3)Section 14ASection 32(2)

section 132(1)\nof the Act was carried out in the case of Sri Lal Babu Singh on November 23,\n2011. In the course of search operations, cash in the form of deposits in the bank\naccounts of Rs. 75.78 crs and Fixed Deposits of Rs. 17.40 crs were found and\nseized.\nBCCL,\nPost-search investigations in this group