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

Bench: Shri S.S, Godara

250-259/R/18 AYs 13-14 Shri Balaji Steel Works, M/s Comprehensive Neomarketing System P. Ltd, C.N. Automobiles & M/s Good Health Food P Ltd. vs. ACIT TDS UP Page 4 for any delay in filing the TDS statement for the period prior to 01.06.2015. For this purpose, the appellant rely on the following decisions: i) CIT vs. Vatika Township

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

Bench: Shri S.S, Godara

250-259/R/18 AYs 13-14 Shri Balaji Steel Works, M/s Comprehensive Neomarketing System P. Ltd, C.N. Automobiles & M/s Good Health Food P Ltd. vs. ACIT TDS UP Page 4 for any delay in filing the TDS statement for the period prior to 01.06.2015. For this purpose, the appellant rely on the following decisions: i) CIT vs. Vatika Township

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

Bench: Shri S.S, Godara

250-259/R/18 AYs 13-14 Shri Balaji Steel Works, M/s Comprehensive Neomarketing System P. Ltd, C.N. Automobiles & M/s Good Health Food P Ltd. vs. ACIT TDS UP Page 4 for any delay in filing the TDS statement for the period prior to 01.06.2015. For this purpose, the appellant rely on the following decisions: i) CIT vs. Vatika Township

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

250-259/R/18 AYs 13-14 Shri Balaji Steel Works, M/s Comprehensive Neomarketing System P. Ltd, C.N. Automobiles & M/s Good Health Food P Ltd. vs. ACIT TDS UP Page 4 for any delay in filing the TDS statement for the period prior to 01.06.2015. For this purpose, the appellant rely on the following decisions: i) CIT vs. Vatika Township

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

Bench: Shri S.S, Godara

250-259/R/18 AYs 13-14 Shri Balaji Steel Works, M/s Comprehensive Neomarketing System P. Ltd, C.N. Automobiles & M/s Good Health Food P Ltd. vs. ACIT TDS UP Page 4 for any delay in filing the TDS statement for the period prior to 01.06.2015. For this purpose, the appellant rely on the following decisions: i) CIT vs. Vatika Township

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

Bench: Shri S.S, Godara

250-259/R/18 AYs 13-14 Shri Balaji Steel Works, M/s Comprehensive Neomarketing System P. Ltd, C.N. Automobiles & M/s Good Health Food P Ltd. vs. ACIT TDS UP Page 4 for any delay in filing the TDS statement for the period prior to 01.06.2015. For this purpose, the appellant rely on the following decisions: i) CIT vs. Vatika Township

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

Bench: Shri S.S, Godara

250-259/R/18 AYs 13-14 Shri Balaji Steel Works, M/s Comprehensive Neomarketing System P. Ltd, C.N. Automobiles & M/s Good Health Food P Ltd. vs. ACIT TDS UP Page 4 for any delay in filing the TDS statement for the period prior to 01.06.2015. For this purpose, the appellant rely on the following decisions: i) CIT vs. Vatika Township

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

Bench: Shri S.S, Godara

250-259/R/18 AYs 13-14 Shri Balaji Steel Works, M/s Comprehensive Neomarketing System P. Ltd, C.N. Automobiles & M/s Good Health Food P Ltd. vs. ACIT TDS UP Page 4 for any delay in filing the TDS statement for the period prior to 01.06.2015. For this purpose, the appellant rely on the following decisions: i) CIT vs. Vatika Township

SHREE BALAJI STEEL WORKS,JAMSHEDPUR vs. ACIT,

Bench: Shri S.S, Godara

250-259/R/18 AYs 13-14 Shri Balaji Steel Works, M/s Comprehensive Neomarketing System P. Ltd, C.N. Automobiles & M/s Good Health Food P Ltd. vs. ACIT TDS UP Page 4 for any delay in filing the TDS statement for the period prior to 01.06.2015. For this purpose, the appellant rely on the following decisions: i) CIT vs. Vatika Township

SHREE BALAJI STEEL WORKS,JAMSHEDPUR vs. ACIT,

Bench: Shri S.S, Godara

250-259/R/18 AYs 13-14 Shri Balaji Steel Works, M/s Comprehensive Neomarketing System P. Ltd, C.N. Automobiles & M/s Good Health Food P Ltd. vs. ACIT TDS UP Page 4 for any delay in filing the TDS statement for the period prior to 01.06.2015. For this purpose, the appellant rely on the following decisions: i) CIT vs. Vatika Township

SHREE BALAJI STEEL WORKS,JAMSHEDPUR vs. ACIT,

Bench: Shri S.S, Godara

250-259/R/18 AYs 13-14 Shri Balaji Steel Works, M/s Comprehensive Neomarketing System P. Ltd, C.N. Automobiles & M/s Good Health Food P Ltd. vs. ACIT TDS UP Page 4 for any delay in filing the TDS statement for the period prior to 01.06.2015. For this purpose, the appellant rely on the following decisions: i) CIT vs. Vatika Township

SHREE BALAJI STEEL WORKS,JAMSHEDPUR vs. ACIT,

Bench: Shri S.S, Godara

250-259/R/18 AYs 13-14 Shri Balaji Steel Works, M/s Comprehensive Neomarketing System P. Ltd, C.N. Automobiles & M/s Good Health Food P Ltd. vs. ACIT TDS UP Page 4 for any delay in filing the TDS statement for the period prior to 01.06.2015. For this purpose, the appellant rely on the following decisions: i) CIT vs. Vatika Township

M/S COMPREHENSIVE NEOMARKETING SYSTEM PVT. LTD.,,RANCHI vs. ACIT, CENTRALISED PROCESSING CELL-TDS,, GHAZIABAD

Bench: Shri S.S, Godara

250-259/R/18 AYs 13-14 Shri Balaji Steel Works, M/s Comprehensive Neomarketing System P. Ltd, C.N. Automobiles & M/s Good Health Food P Ltd. vs. ACIT TDS UP Page 4 for any delay in filing the TDS statement for the period prior to 01.06.2015. For this purpose, the appellant rely on the following decisions: i) CIT vs. Vatika Township

SRI SITA RAM RAI,DHANBAD vs. ITO TDS WARD, DHANBAD

In the result, both the appeals of the assessee stand allowed

Bench: Shri Sanjay Garg & Shri Rajesh Kumari.T.A. Nos.13&14/Ran/2022 Assessment Years: 2013-14 & 2014-15 Sri Sita Ram Rai……..….…..…………..…...…......................……...…..….. Appellant 1, New Karmik Nagar, Ism Saraidhella, Dhanbad, Jharkhand - 826004. [Pan: Afipr2324B] Vs. Ito, Tds Ward-Dhanbad………………………….……….…………….. Respondent Appearances By: Shri Devesh Poddar, Adv., Appeared On Behalf Of The Appellant. Shri Pranob Kumar Koley, Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : March 01, 2023 Date Of Pronouncing The Order : April 28, 2023 Order Per Sanjay Garg: Both The Appeals Have Been Preferred By The Assessee Against The Separate Orders Dated 15.03.2022 Of The National Faceless Appeal Centre [Hereinafter Referred To As The ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). The Assessee In Both The Appeals Has Agitated The Levy Of Late Filing Fees U/S 234E Of The Act Along With Interest Thereupon Levied U/S 220(2) Of The Act. Since, Common Issues Are Involved In All The Appeals, Hence These Have Heard Together & Are Being Disposed Of By This Common Order. The Appeal In Ita No.13/Ran/2022 For Assessment Year 2013-14 Is Taken As Lead Case For The Purpose Of Narration Of Facts. 2. The Brief Facts Of The Case Are That The Assessee Deducted Tax At Source (Tds) In Respect Of Certain Payments. As Per The Provisions Of 1

250 of the Income Tax Act (hereinafter referred to as the ‘Act’). The Assessee in both the appeals has agitated the levy of late filing fees u/s 234E of the Act along with interest thereupon levied u/s 220(2) of the Act. Since, common issues are involved in all the appeals, hence these have heard together and are being disposed

SRI SITA RAM RAI,DHANBAD vs. ITO, DHANBAD

In the result, both the appeals of the assessee stand allowed

Bench: Shri Sanjay Garg & Shri Rajesh Kumari.T.A. Nos.13&14/Ran/2022 Assessment Years: 2013-14 & 2014-15 Sri Sita Ram Rai……..….…..…………..…...…......................……...…..….. Appellant 1, New Karmik Nagar, Ism Saraidhella, Dhanbad, Jharkhand - 826004. [Pan: Afipr2324B] Vs. Ito, Tds Ward-Dhanbad………………………….……….…………….. Respondent Appearances By: Shri Devesh Poddar, Adv., Appeared On Behalf Of The Appellant. Shri Pranob Kumar Koley, Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : March 01, 2023 Date Of Pronouncing The Order : April 28, 2023 Order Per Sanjay Garg: Both The Appeals Have Been Preferred By The Assessee Against The Separate Orders Dated 15.03.2022 Of The National Faceless Appeal Centre [Hereinafter Referred To As The ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). The Assessee In Both The Appeals Has Agitated The Levy Of Late Filing Fees U/S 234E Of The Act Along With Interest Thereupon Levied U/S 220(2) Of The Act. Since, Common Issues Are Involved In All The Appeals, Hence These Have Heard Together & Are Being Disposed Of By This Common Order. The Appeal In Ita No.13/Ran/2022 For Assessment Year 2013-14 Is Taken As Lead Case For The Purpose Of Narration Of Facts. 2. The Brief Facts Of The Case Are That The Assessee Deducted Tax At Source (Tds) In Respect Of Certain Payments. As Per The Provisions Of 1

250 of the Income Tax Act (hereinafter referred to as the ‘Act’). The Assessee in both the appeals has agitated the levy of late filing fees u/s 234E of the Act along with interest thereupon levied u/s 220(2) of the Act. Since, common issues are involved in all the appeals, hence these have heard together and are being disposed

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

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

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 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

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

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 and an assessment under section 143(3) was completed

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)

4. After hearing the rival contentions, considering the materials on record and perusal of the orders of the authorities below we hold as follows: 4.1. The reasons recorded by the Assessing Officer for re-opening of the assessment are extracted hereinbelow for ready reference:- “Reasons for issue of notice u/s 148:- a. Record reveals that depreciation on 'Rolls' under

ASSISTANT COMMISSIONER OF INCOME TAX, RANCHI vs. SPICA PROJECTS AND INFRASTRUCTURE PRIVATE LIMITED, RANCHI

In the result, all these appeals of the revenue stand dismissed

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

250, out of the same, on daily basis, nearly in 72 to 75% of the cases, adjournments are being sought. As the Bench was constituted and the same was also intimated much in advance and the adjournment has been sought in the last minute, therefore, the adjournment applications are being rejected. 4. It may also be worthwhile to mention here