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

17 & 18/Ran/2022 ITO Vs M/s Maa Chhinamastika Cement & Ispat (P) Ltd. 2. Ld. CIT(A) has erred in ignoring the fact that during the course of the survey at the office premise of the assessee petitioner which has lone office at Hehal, Barkakana, Ramgarh, no details of payments made to each transporter towards transporting charges were found. It could

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

TDS & TCS provisions. 7. That as stated above, it is not a case where no enquiry or no application of mind has been done by the Ld AO. Apparently what can be opined is only that the Ld PCTT was not fully convinced with the enquiry and verification done by the Ld AO and as such, the powers vested

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]

TDS on such persons were duly deducted at the time of making such payment in the subsequent years and they have filed complete evidence in this regard to prove the fact. The ld. AR, reliance on the decision of co-ordinate Ranchi bench in ITA No. 195/Ran/2016 in the case of Sri Binay Kumar Singh vs ACIT, Circle-3, Ranchi

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]

TDS on such persons were duly deducted at the time of making such payment in the subsequent years and they have filed complete evidence in this regard to prove the fact. The ld. AR, reliance on the decision of co-ordinate Ranchi bench in ITA No. 195/Ran/2016 in the case of Sri Binay Kumar Singh vs ACIT, Circle-3, Ranchi

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

17,69,188/-\nand Bharat Singh disclosed Income tax seizure of Rs 1,30,11,471/- and Cash at Bank of Rs. 44,55,814/- in\ntheir balance sheet respectively.\nOn analysis of the above-mentioned Cheque in Hand, Cash at Bank and Income tax seizure, it\nclearly shows that abnormal and huge amounts in the Balance Sheet

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

17,69,188/-\nand Bharat Singh disclosed Income tax seizure of Rs 1,30,11,471/- and Cash at Bank of Rs. 44,55,814/- in\ntheir balance sheet respectively.\nOn analysis of the above-mentioned Cheque in Hand, Cash at Bank and Income tax seizure, it\nclearly shows that abnormal and huge amounts in the Balance Sheet

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

17, 2025 ORDER Per Sonjoy Sarma, Judicial Member: 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

SRI KRISHNA NUTRITIONS INDIA PRIVATE LIMITED,KOLKATA vs. ACIT, CENTRAL CIRCLE-2, RANCHI

In the result, appeals of the assessee are allowed

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

17 respectively. 2. Sri R.R. Mittal, ld A.R. is represented on behalf of the assessee and Shri Khub Chand Pandya, ld. Sr.DR is represented on behalf of the revenue. It was submitted by the ld. Authorised Representative of the assessee that there was a search on the premises of the assessee and as a consequence of the search, assessments have

SRI KRISHNA NUTRITIONS INDIA PRIVATE LIMITED,KOLKATA vs. ACIT, CENTRAL CIRCLE-2, RANCHI

In the result, appeals of the assessee are allowed

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

17 respectively. 2. Sri R.R. Mittal, ld A.R. is represented on behalf of the assessee and Shri Khub Chand Pandya, ld. Sr.DR is represented on behalf of the revenue. It was submitted by the ld. Authorised Representative of the assessee that there was a search on the premises of the assessee and as a consequence of the search, assessments have

SRI KRISHNA NUTRITIONS INDIA PRIVATE LIMITED,KOLKATA vs. ACIT, CENTRAL CIRCLE-2, RANCHI

In the result, appeals of the assessee are allowed

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

17 respectively. 2. Sri R.R. Mittal, ld A.R. is represented on behalf of the assessee and Shri Khub Chand Pandya, ld. Sr.DR is represented on behalf of the revenue. It was submitted by the ld. Authorised Representative of the assessee that there was a search on the premises of the assessee and as a consequence of the search, assessments have

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

Section 263 of the Act and set aside the order of Assessing Officer and directed him to make a fresh assessment considering the findings on the issues discussed on each issue and the conclusions drawn. 5. Aggrieved by the order of ld. PCIT, this appeal by the assessee, has been preferred before us. During the appellate proceedings before

SHAH BROTHERS,CHAIBASA vs. ACIT CENTRAL CIRCLE-1, RANCHI

In the result, this appeal of the assessee is allowed

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahayshah Brothers, A.C.I.T., Thana Lane, Chaibasa-833201 Central Circle-1, Vs. (Jharkhand) Ranchi. Pan No. Aazfs 7498 F Appellant/ Assessee Respondent/ Revenue

TDS), Kolkata which showed that not only the existence of the payee company was known to the Income-tax Department but the Ld. AO had issued certificate u/s 197 on being satisfied that the payee would not have any liability to pay tax for the relevant year. 3. In the light of the above documentary evidences, it is difficult

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) ..

17-07-2003. A copy of registration certificate enclosed herewith and marked annex-1 2 2. That the assesse trust runs educational institutions in the name of the following:- (i) R.VS. College of Engineering & Technology. (ii) R.V.S. International School. (iii) R.V.S. Academy. (iv) R.V.S. Hostel. 3. That the Ld. A.O. passed assessment order

SHRIRAM MARKETING SERVICES,GIRIDIH vs. PCIT, DHANBAD

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

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

Section 263 of the Act dated 26/12/2022, set aside the order of Assessing Officer dated 24/09/2021 on the ground that the Assessing Officer did not make any enquiry or investigation to ascertain the nature, source and genuineness of ₹ 2,68,72,976/- and directed the Assessing Officer to make a fresh assessment on the issues discussed above because

DCIT,CIRCLE-1, RANCHI vs. M/S VKS AKS AIPL, KHUNTI

In the result, the appeal of the Revenue is dismissed

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

17,470/-. The case of the assessee was selected for scrutiny assessment and a notice under section 143(2) of the Income Tax Act was issued and served upon the assessee. According to the ld. Assessing Officer, the assesee did not participate in the proceeding hence he commenced ex-parte proceeding against the assessee and passed the assessment order

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

17,000/-, ₹ 5,908/- and ₹ 7,320/- respectively. 4. The ld. PCIT, Dhanbad vide its impugned order dated 09/02/2022 set aside the impugned assessment order dated 09/07/2019 under Section 263 of the Act on the ground that the Assessing Officer failed to enquire into the expenses claimed by the assessee regarding major expenses claimed in the books to arrive

DINESH AGARWAL HUF,PATNA vs. ITO, WARD-1(2), RANCHI

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

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

17,66,329/- to the extent that the same has been added by the Ld AO individually as well as included in the sum addition of Rs. 35,32,658/-. ITA No. 262 & 263/Ran/2025 Dinesh Agarwal HUF Vs ACIT 3. For that the AO was not justified in making the addition of various expenses in an ad-hoc manner without

DINESH AGARWAL HUF,PATNA vs. DCIT/ACIT, CIRCLE-1, RANCHI

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

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

17,66,329/- to the extent that the same has been added by the Ld AO individually as well as included in the sum addition of Rs. 35,32,658/-. ITA No. 262 & 263/Ran/2025 Dinesh Agarwal HUF Vs ACIT 3. For that the AO was not justified in making the addition of various expenses in an ad-hoc manner without