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

28, 2023 ORDER Per Sanjay Garg, Judicial Member: 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

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

28, 2023 ORDER Per Sanjay Garg, Judicial Member: 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

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

TDS claim and whether the corresponding receipts had been offered to tax. Accordingly, notices under sections 143(2) and 142(1) of the Income-tax Act were issued to the assessee. However, the assessee did not comply with the notices. Consequently, the AO I.T.A. No.148/Ran/2025 Rajendra Kumar Sahi completed the assessment ex parte and determined the total income

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.

section 194(7) of the Act. Assessee has failed to deduct tax at source when such payment was made exceeded the limit as prescribed under the law. Therefore, the impugned finding 3 ITA No.35/RAN/2021 AND C.O. No. 19/RAN/2021 Shri Vijay Prasad A.Y. 2012-13 given by ld. CIT(A) needs to be quashed by sustaining the order

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

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

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

CCL,RANCHI vs. DCIT CIR-1, RANCHI

28,00,000 58,07,20,000\nGrand total Disputes Rs.\n13,13,47,37,752\n3. The first issue is with regard to disallowance of Lease\nRent/Depreciation Forest Land expenses. It was submitted that the\nassessee in some years has paid and some years been treated as the\namortisation over the period of lease and in some years

DCIT CIR-1 , RANCHI vs. M/S CENTRAL COALFIELDS LTD, RANCHI

28,00,000\n58,07,20,000\nGrand total Disputes Rs.\n13,13,47,37,752\n3. The first issue is with regard to disallowance of Lease\nRent/Depreciation Forest Land expenses. It was submitted that the\nassessee in some years has paid and some years been treated as the\namortisation over the period of lease and in some years

DCIT CIR-1,, RANCHI vs. CCL, RANCHI

28,00,000\n58,07,20,000\nGrand total Disputes Rs.\n13,13,47,37,752\n3. The first issue is with regard to disallowance of Lease\nRent/Depreciation Forest Land expenses. It was submitted that the\nassessee in some years has paid and some years been treated as the\namortisation over the period of lease and in some years

DCIT CIR-1, RANCHI vs. CCL, RANCHI

28,00,000 58,07,20,000\nGrand total Disputes Rs.\n13,13,47,37,752\n3.\nThe first issue is with regard to disallowance of Lease\nRent/Depreciation Forest Land expenses. It was submitted that the\nassessee in some years has paid and some years been treated as the\namortisation over the period of lease and in some years

CCL,RANCHI vs. ACIT CIR-1, RANCHI

28,00,000\n58,07,20,000\nGrand total Disputes Rs.\n13,13,47,37,752\n3. The first issue is with regard to disallowance of Lease\nRent/Depreciation Forest Land expenses. It was submitted that the\nassessee in some years has paid and some years been treated as the\namortisation over the period of lease and in some years

DCIT CIRCLE-1 , RANCHI vs. CCL LTD , RANCHI

28,00,000 58,07,20,000\nGrand total Disputes Rs.\n13,13,47,37,752\n3.\nThe first issue is with regard to disallowance of Lease\nRent/Depreciation Forest Land expenses. It was submitted that the\nassessee in some years has paid and some years been treated as the\namortisation over the period of lease and in some years

SHRI NAVNEET MODI,RANCHI vs. DCIT,CIRCLE-2, RANCHI

In the result, the appeal of the assessee stands allowed

Bench: Shri Sanjay Garg & Shri Rajesh Kumari.T.A. No.53/Ran/2019 Assessment Year: 2013-14 Shri Navneet Modi….…..…………..…...…......................……...…..….. Appellant Modi House, Kanke Dam Side Road, Kanke, Ranchi-834008. [Pan: Actpm1511F] Vs. Dcit, Circle-2, Ranchi.………………………….……….…………….. 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 : February 28, 2023 Date Of Pronouncing The Order : April 28, 2023 Order Per Sanjay Garg: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 03.10.2018 Of The Commissioner Of Income Tax (Appeals), Ranchi [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’).

28, 2023 ORDER Per Sanjay Garg, Judicial Member: The present appeal has been preferred by the assessee against the order dated 03.10.2018 of the Commissioner of Income Tax (Appeals), Ranchi [hereinafter referred to as ‘CIT(A)’] passed u/s 250 of the Income Tax Act (hereinafter referred to as the ‘Act’). 2. Earlier, the present appeal was disposed of vide order

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

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. CENTRAL COALFIELDS LTD.,,RANCHI vs. DCIT, CIRCLE-1,, RANCHI

28,00,000\n58,07,20,000\nGrand total Disputes Rs.\n13,13,47,37,752\n3. The first issue is with regard to disallowance of Lease\nRent/Depreciation Forest Land expenses. It was submitted that the\nassessee in some years has paid and some years been treated as the\namortisation over the period of lease and in some years

DCIT CIR-1, RANCHI vs. CCL, RANCHI

28,00,000\n58,07,20,000\nGrand total Disputes Rs.\n13,13,47,37,752\n3. The first issue is with regard to disallowance of Lease\nRent/Depreciation Forest Land expenses. It was submitted that the\nassessee in some years has paid and some years been treated as the\namortisation over the period of lease and in some years

CCL,RNCHI vs. ACIT CIR-1 , RANCHI

28,00,000\n58,07,20,000\nGrand total Disputes Rs.\n13,13,47,37,752\n3. The first issue is with regard to disallowance of Lease\nRent/Depreciation Forest Land expenses. It was submitted that the\nassessee in some years has paid and some years been treated as the\namortisation over the period of lease and in some years

CCL LTD ,RANCHI vs. DCIT CIRCLE-1, RANCHI

28,00,000 58,07,20,000\nGrand total Disputes Rs.\n13,13,47,37,752\n3.\nThe first issue is with regard to disallowance of Lease\nRent/Depreciation Forest Land expenses. It was submitted that the\nassessee in some years has paid and some years been treated as the\namortisation over the period of lease and in some years