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13 results for “TDS”+ Section 142clear

Sorted by relevance

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Key Topics

Section 26320Section 143(3)9Addition to Income9Section 1488Section 234A7Section 1475Section 143(2)5Section 2504TDS4Section 40

BADRINATH SALES PRIVATE LIMITED,ADITYAPUR, WEST SINGHBHUM vs. DCIT/ACIT CIRCLE 1 JSR, JAMSHEDPUR

In the result, the appeal of the assessee is allowed

ITA 414/RAN/2025[2011-12]Status: DisposedITAT Ranchi13 Feb 2026AY 2011-12
Section 131Section 133ASection 143(3)Section 145(3)Section 147Section 148Section 250

section 142(1) by the assessing\nofficer which is not in accordance with the accepted and well\nestablished norms of assessment and therefore, the order under\nsection 144 passed by the assessing officer is bad in law and\ndeserves to be cancelled.\nWrongful Addition of Stocks\n1.4 For ground 1: That the Ld. AO has grossly erred

3
Depreciation3
Reassessment2

RAM KUMAR,JAMSHEDPUR vs. ACIT CENTRAL CIRCLE, JAMSHEDPUR

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 189/RAN/2025[2018-19]Status: DisposedITAT Ranchi22 Aug 2025AY 2018-19

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) & Shri Ratnesh Nandan Sahayi.T.A. No. 189/Ran/2025 Assessment Year: 2018-2019 Ram Kumar,…………………………………………..Appellant C/O. Ram Bilash Prasad Gupta, Gayatri Niwas, Ekta Colony, Majhi Tola, Adityapur, Jamshedpur-831013, Jharkhand [Pan:Anspk0996Q] -Vs.- Assistant Commissioner Of Income Tax,....Respondent Central Circle, Office Road, Jamshedpur-831001, Jharkhand Appearances By: Shri Akshay Ringasia, A.R., Appeared On Behalf Of The Assessee Shri Khubchand T. Pandya, Sr. D.R., Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: July 21, 2025 Date Of Pronouncing The Order: August 25, 2025 O R D E R

Section 133ASection 143(2)Section 194J

section 143(2) and 142(1) were issued and served upon the assessee. As the assessee failed to reply to the notices, a 2 Ram Kumar letter was issued on 01.02.2021 giving final opportunity to the assessee and compliance to this was to be made on 10.02.2021. In response to the notices, the assessee submitted some documents on ITBA portal

RAJENDRA KUMAR SAMAD,JAMSHEDPUR vs. ITO WARD 2(4), JAMSHEDPUR, JAMSHEDPUR

In the result, grounds of appeal raised by the assessee are allowed

ITA 207/RAN/2023[2017-18]Status: DisposedITAT Ranchi30 May 2025AY 2017-18

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay(Virtual Hearing) Rajendra Kumar Samad, I.T.O., Dipasai, Kharswan, Saraikela-833216 Ward 2(4), Vs. (Jharkhand) Jamshedpur. Pan No. Fiops 6380 C Appellant/ Assessee Respondent/ Revenue

Section 143(2)Section 234Section 234ASection 89

142(1) of the Income Tax Act, 1961 (in short, the Act) were issued and necessary compliances were made by the assessee. The assessee is a salaried persons and draws salary from the District Education Office, Saraikela- Kharswan under Government of Jharkhand. During the course of assessment proceedings, documents such as salary statement, Form No. 16, Form No. 26AS, computation

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

ITA 436/RAN/2024[2015]Status: DisposedITAT Ranchi17 Dec 2025

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

Section 139Section 143(1)Section 143(3)Section 147Section 148Section 250Section 68Section 69C

142(1) were issued and complied with. According to the AO, income of ₹1,64,60,100 representing sale proceeds of shares was to be treated as unexplained cash credit under section 68 of the Act, along with commission expenditure of ₹3,29,202 @2% under section 69C, and unsecured loans of ₹59,00,000 received from two corporate entities

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

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

ITA 298/RAN/2017[08-09]Status: DisposedITAT Ranchi31 Mar 2023

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 31(1)Section 32(1)Section 32(2)

142(1) were issued to the assessee. The ld. AO on the examination of the books of accounts made the following additions/disallowances: Sl. No. Description Amount (Rs.) 1 Disallowance of depreciation 33,77,40,312/- 2 Stock difference 49,47,59,000/- 3 Disallowance out of repairs & maintenance 7,41,75,000/- 4 Repair of building and plant & machinery

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

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

ITA 290/RAN/2017[08-09]Status: DisposedITAT Ranchi31 Mar 2023

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 31(1)Section 32(1)Section 32(2)

142(1) were issued to the assessee. The ld. AO on the examination of the books of accounts made the following additions/disallowances: Sl. No. Description Amount (Rs.) 1 Disallowance of depreciation 33,77,40,312/- 2 Stock difference 49,47,59,000/- 3 Disallowance out of repairs & maintenance 7,41,75,000/- 4 Repair of building and plant & machinery

RAJENDRA KUMAR SAHI,RANCHI vs. CIT (APPEAL), DELHI

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 148/RAN/2025[2022-23]Status: DisposedITAT Ranchi29 Oct 2025AY 2022-23

Bench: Shri Sonjoy Sarma & Shri Ratnesh Nandan Sahayi.T.A. No.148/Ran/2025 Assessment Year: 2022-23 Rajendra Kumar Sahi………….……………............................……….……Appellant Hulhundu, Hatia, Ranchi, Jharkhand – 834003. [Pan: Agkps0098L] Vs. Cit(Appeal), Jharkhand….....…..….…..….........……........……...…..…..Respondent Appearances By: None Appeared On Behalf Of The Appellant. Shri Khubchand T. Pandya, Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : October 15, 2025 Date Of Pronouncing The Order : October 29, 2025 Order Per Sonjoy Sarma: This Appeal By The Assessee Is Directed Against The Order Of The Nfac, Delhi [“Cit(A)”] Dated 07.08.2024 Under Section 250 Of The Income-Tax Act, 1961 (The “Act”) For The Assessment Year 2022–23. 2. Brief Facts Of The Case Are That The Assessee Filed The Return Of Income For The Assessment Year 2022–23 Declaring A Total Income Of ₹4,96,520. The Case Was Selected For Scrutiny As The Assessee Had Disclosed Comparatively Low Income Against Receipts On Which Tcs Had Been Deducted. The Assessing Officer (Ao) Noted A Possibility That The Assessee Had Shown Low Income In Order To Reduce Taxable Profits. It Was Also Observed That The Assessee Had Claimed Significantly Higher Tds In The Revised Itr. Therefore, The Ao Intended To Verify The Genuineness Of The Additional Tds Claim & Whether The Corresponding Receipts Had Been Offered To Tax. Accordingly, Notices Under Sections 143(2) & 142(1) Of The Income-Tax Act Were Issued To The Assessee. However, The Assessee Did Not Comply With The Notices. Consequently, The Ao

Section 250

TDS claim and whether the corresponding receipts had been offered to tax. Accordingly, notices under sections 143(2) and 142

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

In the result, this appeal of assessee is allowed

ITA 11/RAN/2022[2017-18]Status: DisposedITAT Ranchi24 Mar 2025AY 2017-18

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

Section 143(1)Section 143(2)Section 143(3)Section 263

142(1) of the Act were issued from time to time and duly served on the assessee. In response to the said notice, the assessee filed his submission online with copy of acknowledgement of the ITR, bank statements, computation of income, audit report, Form 26AS, audited books of account, ledger accounts, Challans regarding PMGKY Scheme alongwith other details and documents

SANJAY CHAWLA,CHAIBASA vs. PR. CIT, RANCHI

In the result, the appeal of the assessee is allowed

ITA 135/RAN/2025[20-21]Status: DisposedITAT Ranchi07 Oct 2025

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

Section 142(1)Section 143(2)Section 143(3)Section 2Section 263Section 63

section 263 has been invoked for the following reasons:- "Perusal of records reveals that no analysis of quantitative details has been done by the Assessing Officer during the course of assessment proceedings. Sanjay Chawla Vs PCIT Even no inquiry was conducted by the Assessing Officer as to why there was a loss at the Gross Profit Level.” 3. That

SHRIRAM MARKETING SERVICES,GIRIDIH vs. PCIT, DHANBAD

In the result, grounds of appeal raised by the assessee are allowed

ITA 104/RAN/2022[13-14]Status: DisposedITAT Ranchi28 Mar 2025

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

Section 147Section 148Section 263

142(1) and 143(2) of the Act were issued to the assessee from time to time and were duly served on the assessee. In response to that, the assessee filed its reply which was duly considered by the Assessing Officer who accepted the income declared by the assessee and no addition was made on the issue of deposits

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

In the result, this appeal of the assessee is allowed

ITA 27/RAN/2024[2018-19]Status: DisposedITAT Ranchi30 May 2025AY 2018-19

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

Section 133(6)Section 143(3)Section 263

142(1) notice dated 09/12/2020, the reply of the assessee was filed online on 03/01/2021, acknowledgment copy of which is attached herewith at Page - 11-12 wherein annexure 9 i.e. note for non deduction of TDS is at Page 13 and that apart from our submissions we have also attached Form 26A in case of Smt Jaya Devi (Annexure

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

ITA 35/RAN/2021[2012-13]Status: DisposedITAT Ranchi11 Dec 2023AY 2012-13

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.

For Appellant: NoneFor Respondent: Shri Pranob Kumar Koley, Sr. DR
Section 142(1)Section 143(3)Section 194(7)Section 194CSection 40

142(1) of the Act was issued to the assessee and during the assessment proceeding, the assessee had made payment 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

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

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

ITA 94/RAN/2019[2015-16]Status: DisposedITAT Ranchi28 Sept 2022AY 2015-16

Bench: Sri Sanjay Garg & Dr. Manish Borad

Section 143(2)Section 143(3)Section 250Section 68

142(1) of the Act. Various details called for by ld. Assessing Officer (in short ld. “AO”) were supplied by the assessee from time to time. After making various additions ld. AO assessed the income at Rs. 1,76,31,290/-. Assessee challenged the additions before ld. CIT(A) and partly succeeded. 3. Now, the Revenue is in appeal before