ITO, TDS,, RANCHI vs. M/S. CHINNAMASTIKA CEMENT & ISPAT LTD.,, RAMGARH

In the result, the grounds of appeal raised by the revenue are dismissed

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

2), interest is chargeable from the date immediately following the end of the period mentioned in section 220(1) and ending with the date on which the amount is paid. This shows that the concept of continuing default is in-built in the section. Similarly, in section 221(1) there is in terms a reference to a continuing default

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

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

2) to show cause that if TDS was not deducted u/s 194 and for this reason the amount of Rs. 22,53,48,000/- claimed as contractual expenses in respect of assessee should not be disallowed u/s 40(a)(ia) of the Act. However, the appellant has objected to such notice issued by the ld. CIT(A) stating that

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

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

2) to show cause that if TDS was not deducted u/s 194 and for this reason the amount of Rs. 22,53,48,000/- claimed as contractual expenses in respect of assessee should not be disallowed u/s 40(a)(ia) of the Act. However, the appellant has objected to such notice issued by the ld. CIT(A) stating that

ITO WARD-1(40, JSR vs. M/S ANAND VIHAR CONSTRUCTION PVT LTD, JSR

In the result, appeal of the Revenue is dismissed and the cross

Bench: Shri N.S.Saini & Shri Pavan Kumar Gadaleassessment Year : 2014-2015 Ito, Ward-1(4), Jamshedpur Vs M/S Anand Vihar Construction Pvt. Ltd., 12A, Rajendra Nagar, Near Durga Puja Maidan, Sakchi, Jamshedpur- 831001 Pan No. : Aaacc 7476 R Respondent (Appellant) .. & Co No.02/Ran/2018 Assessment Year : 2014-2015 M/S Anand Vihar Construction Vs Ito, Ward-1(4), Pvt. Ltd., Jamshedpur 12A, Rajendra Nagar, Near Durga Puja Maidan, Sakchi, Jamshedpur-831001 Pan No. : Aaacc 7476 R Respondent (Appellant) .. Revenue By Shri A.K.Mohanty,Jcit(Jr. Dr) Assessee By Shri Devesh Poddar, Adv. Date Of Hearing : 27.11.2018 Date Of Pronouncement : 28.11.2018

section 40(a)(ia) of the IT Act is hereby deleted.” The CIT(A) in respect of second ground of addition of Rs.2,15,01,768/- made on account of payment made to labour without deducting TDS, has deleted the addition and observed as under :- And CO No.02/Ran/2018 5. Ground no. 2

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

15% as the same were self used. 3. That with respect to the issue that is Hire Charges was paid to 7 persons on whom TDS was not deducted, PCIT observed that the Ld AO has conducted enquiry in case of 5 entities and overlooked to conduct any enquiry in case of Ws Dev Multicom Pvt. Ltd and Smt. Jaya

ACIT, EXEMPTION CIRCLE, RANCHI vs. M/S. R.V.S. EDUCATIONAL TRUST, JAMSHEDPUR

In the result, appeal of the revenue is dismissed

Bench: Shri George Mathan, Jm & Shri Ratnesh Nandan Sahay, Am (Through : Hybrid Mode) आयकरअपीलसं./Ita No.24/Ran/2020 (Ǔ""ȡ[""""[/ A.Y. :2016-2017) Acit, Exemption Circle, Ranchi Vs. M/S Rvs Educational Trust, C/O Binda Apartments (India) Private Limited, Siroman Nagar, Dimna Road, Mango, Jamshedpur-831012 ̾Ĉĭēıĕĸù Ĭĝń/Pan No. : Aaatr4456M (\ "Ȣ"ȡ"ȸ/Appellant) (Ĥ×""ȸ/ Respondent) ..

section 2(15) of the LT. Act. Assesse Trust has been granted registered u/s 12AA of the income tax Act as per order of CIT (Jamshedpur) by verifying its objects and activities of educational institutions. The trust runs school and college purely on educational purpose. The Ld. A.O. was not justified in holding that the assesse trust is a business

OM PRAAKSH SINGH,RANCHI vs. DCIT, CIRCLE-1, RANCHI

In the result, appeal filed by the assessee is allowed

Bench: Shri S.S, Godara, Jm & Dr. A.L. Saini, Am Om Prakash Singh Vs. Dcit, Circle-1, Ranchi Sankalp, East Jail Road, Ranchi- 834001. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Agkps0300D (अपीलाथ" /Appellant) .. (""थ" / Respondent)

2) of the Act and assessment was completed under section 143 (3) of the Act on 28.12.2011. Subsequently, the assessee`s case was re-opened u/s 147 of the Act on the basis of a report/ information from the Investigation Wing and notice under section 148 of the Act was issued to assessee on 31.12.2016. In the assessee`s case

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.

2 ITA No.35/RAN/2021 AND C.O. No. 19/RAN/2021 Shri Vijay Prasad A.Y. 2012-13 15,43,400/-. Subsequently, the case of the assessee by virtue of the order from Commissioner of Income Tax (Central), Patna has set aside the assessment order with the direction to pass fresh assessment order. In consequent to that notice

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

15. Freight to North Bihar 19.3.13 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

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

Bench: Shri S.S, Godara

15-02-2019 घोषणा क" तार"ख/Date of Pronouncement आदेश /O R D E R These set of fourteen appeal(s) filed by the various assessees against the Commissioner of Income-tax (Appeals)-Jamshedpur & CIT(A)-Ranchi’s separate order(s), challenges correctness of the lower authorities’ action levying late fee involving proceedings u/s 243E of the Income

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

Bench: Shri S.S, Godara

15-02-2019 घोषणा क" तार"ख/Date of Pronouncement आदेश /O R D E R These set of fourteen appeal(s) filed by the various assessees against the Commissioner of Income-tax (Appeals)-Jamshedpur & CIT(A)-Ranchi’s separate order(s), challenges correctness of the lower authorities’ action levying late fee involving proceedings u/s 243E of the Income

SHREE BALAJI STEEL WORKS,JAMSHEDPUR vs. ACIT,

Bench: Shri S.S, Godara

15-02-2019 घोषणा क" तार"ख/Date of Pronouncement आदेश /O R D E R These set of fourteen appeal(s) filed by the various assessees against the Commissioner of Income-tax (Appeals)-Jamshedpur & CIT(A)-Ranchi’s separate order(s), challenges correctness of the lower authorities’ action levying late fee involving proceedings u/s 243E of the Income

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

Bench: Shri S.S, Godara

15-02-2019 घोषणा क" तार"ख/Date of Pronouncement आदेश /O R D E R These set of fourteen appeal(s) filed by the various assessees against the Commissioner of Income-tax (Appeals)-Jamshedpur & CIT(A)-Ranchi’s separate order(s), challenges correctness of the lower authorities’ action levying late fee involving proceedings u/s 243E of the Income

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

15-02-2019 घोषणा क" तार"ख/Date of Pronouncement आदेश /O R D E R These set of fourteen appeal(s) filed by the various assessees against the Commissioner of Income-tax (Appeals)-Jamshedpur & CIT(A)-Ranchi’s separate order(s), challenges correctness of the lower authorities’ action levying late fee involving proceedings u/s 243E of the Income

SHREE BALAJI STEEL WORKS,JAMSHEDPUR vs. ACIT,

Bench: Shri S.S, Godara

15-02-2019 घोषणा क" तार"ख/Date of Pronouncement आदेश /O R D E R These set of fourteen appeal(s) filed by the various assessees against the Commissioner of Income-tax (Appeals)-Jamshedpur & CIT(A)-Ranchi’s separate order(s), challenges correctness of the lower authorities’ action levying late fee involving proceedings u/s 243E of the Income

SHREE BALAJI STEEL WORKS,JAMSHEDPUR vs. ACIT,

Bench: Shri S.S, Godara

15-02-2019 घोषणा क" तार"ख/Date of Pronouncement आदेश /O R D E R These set of fourteen appeal(s) filed by the various assessees against the Commissioner of Income-tax (Appeals)-Jamshedpur & CIT(A)-Ranchi’s separate order(s), challenges correctness of the lower authorities’ action levying late fee involving proceedings u/s 243E of the Income

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

Bench: Shri S.S, Godara

15-02-2019 घोषणा क" तार"ख/Date of Pronouncement आदेश /O R D E R These set of fourteen appeal(s) filed by the various assessees against the Commissioner of Income-tax (Appeals)-Jamshedpur & CIT(A)-Ranchi’s separate order(s), challenges correctness of the lower authorities’ action levying late fee involving proceedings u/s 243E of the Income

SHREE BALAJI STEEL WORKS,JAMSHEDPUR vs. ACIT,

Bench: Shri S.S, Godara

15-02-2019 घोषणा क" तार"ख/Date of Pronouncement आदेश /O R D E R These set of fourteen appeal(s) filed by the various assessees against the Commissioner of Income-tax (Appeals)-Jamshedpur & CIT(A)-Ranchi’s separate order(s), challenges correctness of the lower authorities’ action levying late fee involving proceedings u/s 243E of the Income