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)

34,825/-. 2. Assessing officer has added retention money/security deposit, kid etc., deducted from bill on the ground of assessee followed wrong accounting policy, without considering the reason behind adoption of accounting policy and right to receive payments of the retention money/Security deposit etc. depend on satisfaction of the contractee as per terms of contract and completion of contract. Rs.8

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

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

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

Bench: Shri S.S, Godara

TDS UP Page 6 11. In the above view, respectfully following Shri Fatehraj Singhvi and Ors (Supra), Sibia Healthcare Pvt. Ltd. Vs. DCIT (Supra), 'Shri Kaur Oland Jain vs. DCIT', (Supra), and our own finding in the case of Sudershan Goyal (Supra), we accept the grievance of the assessees as genuine. Accordingly, the orders of the CIT(A) are reversed

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

Bench: Shri S.S, Godara

TDS UP Page 6 11. In the above view, respectfully following Shri Fatehraj Singhvi and Ors (Supra), Sibia Healthcare Pvt. Ltd. Vs. DCIT (Supra), 'Shri Kaur Oland Jain vs. DCIT', (Supra), and our own finding in the case of Sudershan Goyal (Supra), we accept the grievance of the assessees as genuine. Accordingly, the orders of the CIT(A) are reversed

SHREE BALAJI STEEL WORKS,JAMSHEDPUR vs. ACIT,

Bench: Shri S.S, Godara

TDS UP Page 6 11. In the above view, respectfully following Shri Fatehraj Singhvi and Ors (Supra), Sibia Healthcare Pvt. Ltd. Vs. DCIT (Supra), 'Shri Kaur Oland Jain vs. DCIT', (Supra), and our own finding in the case of Sudershan Goyal (Supra), we accept the grievance of the assessees as genuine. Accordingly, the orders of the CIT(A) are reversed

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

Bench: Shri S.S, Godara

TDS UP Page 6 11. In the above view, respectfully following Shri Fatehraj Singhvi and Ors (Supra), Sibia Healthcare Pvt. Ltd. Vs. DCIT (Supra), 'Shri Kaur Oland Jain vs. DCIT', (Supra), and our own finding in the case of Sudershan Goyal (Supra), we accept the grievance of the assessees as genuine. Accordingly, the orders of the CIT(A) are reversed

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

Bench: Shri S.S, Godara

TDS UP Page 6 11. In the above view, respectfully following Shri Fatehraj Singhvi and Ors (Supra), Sibia Healthcare Pvt. Ltd. Vs. DCIT (Supra), 'Shri Kaur Oland Jain vs. DCIT', (Supra), and our own finding in the case of Sudershan Goyal (Supra), we accept the grievance of the assessees as genuine. Accordingly, the orders of the CIT(A) are reversed

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

Bench: Shri S.S, Godara

TDS UP Page 6 11. In the above view, respectfully following Shri Fatehraj Singhvi and Ors (Supra), Sibia Healthcare Pvt. Ltd. Vs. DCIT (Supra), 'Shri Kaur Oland Jain vs. DCIT', (Supra), and our own finding in the case of Sudershan Goyal (Supra), we accept the grievance of the assessees as genuine. Accordingly, the orders of the CIT(A) are reversed

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

Bench: Shri S.S, Godara

TDS UP Page 6 11. In the above view, respectfully following Shri Fatehraj Singhvi and Ors (Supra), Sibia Healthcare Pvt. Ltd. Vs. DCIT (Supra), 'Shri Kaur Oland Jain vs. DCIT', (Supra), and our own finding in the case of Sudershan Goyal (Supra), we accept the grievance of the assessees as genuine. Accordingly, the orders of the CIT(A) are reversed

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

Bench: Shri S.S, Godara

TDS UP Page 6 11. In the above view, respectfully following Shri Fatehraj Singhvi and Ors (Supra), Sibia Healthcare Pvt. Ltd. Vs. DCIT (Supra), 'Shri Kaur Oland Jain vs. DCIT', (Supra), and our own finding in the case of Sudershan Goyal (Supra), we accept the grievance of the assessees as genuine. Accordingly, the orders of the CIT(A) are reversed

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

Bench: Shri S.S, Godara

TDS UP Page 6 11. In the above view, respectfully following Shri Fatehraj Singhvi and Ors (Supra), Sibia Healthcare Pvt. Ltd. Vs. DCIT (Supra), 'Shri Kaur Oland Jain vs. DCIT', (Supra), and our own finding in the case of Sudershan Goyal (Supra), we accept the grievance of the assessees as genuine. Accordingly, the orders of the CIT(A) are reversed

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

TDS UP Page 6 11. In the above view, respectfully following Shri Fatehraj Singhvi and Ors (Supra), Sibia Healthcare Pvt. Ltd. Vs. DCIT (Supra), 'Shri Kaur Oland Jain vs. DCIT', (Supra), and our own finding in the case of Sudershan Goyal (Supra), we accept the grievance of the assessees as genuine. Accordingly, the orders of the CIT(A) are reversed

SHREE BALAJI STEEL WORKS,JAMSHEDPUR vs. ACIT,

Bench: Shri S.S, Godara

TDS UP Page 6 11. In the above view, respectfully following Shri Fatehraj Singhvi and Ors (Supra), Sibia Healthcare Pvt. Ltd. Vs. DCIT (Supra), 'Shri Kaur Oland Jain vs. DCIT', (Supra), and our own finding in the case of Sudershan Goyal (Supra), we accept the grievance of the assessees as genuine. Accordingly, the orders of the CIT(A) are reversed

SHREE BALAJI STEEL WORKS,JAMSHEDPUR vs. ACIT,

Bench: Shri S.S, Godara

TDS UP Page 6 11. In the above view, respectfully following Shri Fatehraj Singhvi and Ors (Supra), Sibia Healthcare Pvt. Ltd. Vs. DCIT (Supra), 'Shri Kaur Oland Jain vs. DCIT', (Supra), and our own finding in the case of Sudershan Goyal (Supra), we accept the grievance of the assessees as genuine. Accordingly, the orders of the CIT(A) are reversed

SHREE BALAJI STEEL WORKS,JAMSHEDPUR vs. ACIT,

Bench: Shri S.S, Godara

TDS UP Page 6 11. In the above view, respectfully following Shri Fatehraj Singhvi and Ors (Supra), Sibia Healthcare Pvt. Ltd. Vs. DCIT (Supra), 'Shri Kaur Oland Jain vs. DCIT', (Supra), and our own finding in the case of Sudershan Goyal (Supra), we accept the grievance of the assessees as genuine. Accordingly, the orders of the CIT(A) are reversed

PADAM KUMAE JAIN,RANCHI vs. CIT, CENTRAL, PATNA

In the result, the appeal filed by the assessee is allowed

Bench: Shri S.S. Godara, Jm & Dr. A.L. Saini, Am आयकरअपीलसं./Ita No.289/Ran/2019 (िनधा"रणवष" / Assessment Year: 2012-13) Padam Kumar Jain Vs. Cit, Central, Cr Building, Beer Chand Patel Marg, Patna – 800001. Ratanlalsurajmal Compound, Main Road, Ranchi – 834001, Jharkhand "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Abrpj 0001 E (Assessee) .. (Revenue)

34,97,400/-. Thereafter, the original assessment order u/s 153A/143(3) was completed by the Assessing Officer on 28.12.2016. 3. Later on, ld Commissioner of Income Tax (Central) Patna, exercised his revisionary jurisdiction under section 263 of the Income Tax Act(hereinafter referred to as “first 263 order”) on the premise that admitted undisclosed income of Rs.95,50,500/-, over

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.

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 40(a)(ia) u/s 194C r.w.s. 206AA of the income-tax Act, 1961. Therefore, the ld. AO disallowed such amount in the hands

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 was also deducted. It was a submission that Rajshila Nirman Pvt. Ltd. was assessed in Kolkata. The Assessing Officer of Rajshila Nirman Pvt. Ltd. treated the activities of Rajshila Nirman Pvt. Ltd. as bogus Shah Brothers Vs ACIT transaction and as a paper company and consequently he had intimated the Assessing Officer of the assessee. It was a submission

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