ANWESH KUMAR CHAKRABORTY,KOLKATA vs. ASSESSING OFFICER, JAMSHEDPUR

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

Bench: Shri Sonjoy Sarma & Shri Ratnesh Nandan Sahay(Virtual Hearing) Anwesh Kumar Chakraborty, Assessing Officer, Flat No. 04, Ashabori Apartment, 11/1 Jamshedpur. Vs. Kolupara Lane, Dhakuria, Kolkata-700031 (West Bengal) Pan No. Aiqpc 6936 M Appellant/ Assessee Respondent/ Revenue

35,000/-. 3. The AO has not considered the amount of TDS deducted as given in Form 26AS amounting to 119350/-. 4. The appellant craves liberty to add, alter, any ground of appeal either at the time of hearing or before the date of hearing." Anwesh Kr Chakraborty Vs AO 2. Facts of the case, in brief, are that

M/S MANIKARAN POWER LTD,RANCHI vs. ACIT, CIRCLE-2, RANCHI

In the result, the appeal of the assessee in ITA No

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahayit(Ss)A No. 01/Ran/2025 (Assessment Year: 2022-23) A.C.I.T., Manikaran Power Limited, Central Circle-2, Manikaran Tower, Kilburn Colony, Vs. Ranchi. P.O. Hinoo, Ranchi-834002 (Jharkhand) J.C.I.T. (In Situ), Pan No. Aaecm 4555 F Ranchi. Revenue/ Appellant Respondent/ Assessee Manikaran Power Limited, A.C.I.T., Manikaran Tower, Kilburn Colony, Central Circle-2, Vs. P.O. Hinoo, Ranchi-834002 Ranchi. (Jharkhand) Pan No. Aaecm 4555 F Revenue/ Appellant Respondent/ Assessee

35,77,52,226/- from any of the sellers of power. It was a submission that the said addition itself was not called for much less under Section 37(1) or Section 68 of the Act. The ld. AR had also placed before us the copy of the purchase register as also the sales register to show that the quantity

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

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

35\nN.S.C.\nB/F\n100,000.00\nRefund From 1. Tax. Dept.\n125,388.00\nIntt. Receivable on N.S.C.\n17,711.00\nIncome During The Year\n2,047,295.00\nIntt From I.Tax Dept\n15,704,353.00\n100,000.00\nNet Profit\n31,502.00\n9,551.00\n10,032.00\nCheque\nIn Hand\n19,872.00\nCirawing\n3,660,971.35\nCash at Bank\nPersonal USe\n108,000.00\n880

CCL,RANCHI vs. DCIT CIR-1, RANCHI

35,40,000\n2,20,00,000\n2,13,49,00,000\n19,85,73,000\n2,16,22,000\n1,21,53,000\nDisallowance of Prior Period Expenses\n1 Prior Period Expenses as per Note 32 of\nAnnual Report\n12 Prior period exp. not exceeding Rs. 10 Lacs,\non estimate @ 50%- enhancement\n13 Repair expenses\n14 Stripping Activity Adjustment

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

35,40,000\nProvisions Toward NCWA VIII\n2,13,49,00,000\nMine Closure Expenses\n19,85,73,000\n1,21,53,000\nCSR Expenses - Welfare\nu/s 14A\nPA\nDisallowance of Prior Period Expenses\n1 Prior Period Expenses as per Note 32 of\nAnnual Report\n14,79,92,000\n2,21,98,000\n91,73,000\n12 Prior period

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

35\n1\nCONFIDENTIAL\n*************************\n**********\nF. No. DGIT(Inv.)/Pat/S1-96/L.B.S./2013-14/\n**********\nJanuary 9th 2014\nTo\nThe Chief Commissioner of Income Tax-I\nPatna.\nSub: Illegal payments by M/s BCCL, Dhanbad, to contractors -reg.\nRef:-D.O. F. No. DGIT(Inv)/Pat/S1-96/L.B.S. dated 3rd January 2014\nPlease refer to the above as well as my discussions with you on\n08.01.2014 when

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

35,40,000\nProvisions Toward NCWA VIII\n2,13,49,00,000\nMine Closure Expenses\n19,85,73,000\n1,21,53,000\nCSR Expenses - Welfare\nu/s 14A\nPA\nDisallowance of Prior Period Expenses\n1 Prior Period Expenses as per Note 32 of\nAnnual Report\n14,79,92,000\n2,21,98,000\n91,73,000\n12 Prior period

DCIT CIR-1, RANCHI vs. CCL, RANCHI

35,40,000\n1,21,53,000\nDisallowance of Prior Period Expenses\nPrior Period Expenses as per Note 32 of\nAnnual Report\nPrior period exp. not exceeding Rs. 10 Lacs,\non estimate @ 50%- enhancement\nRepair expenses\nStripping Activity Adjustment\nR & D Expenses and Actuary Payment\nExpense u/s 35E\nInt. u/s 234A / 234B\n8.99

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

35,40,000\nMine Closure Expenses\n19,85,73,000\n1,21,53,000\nCSR Expenses - Welfare\nu/s 14A\nPA\nDisallowance of Prior Period Expenses\n1 Prior Period Expenses as per Note 32 of\nAnnual Report\n12 Prior period exp. not exceeding Rs. 10 Lacs,\non estimate @ 50%- enhancement\n13 Repair expenses\n14 Stripping Activity Adjustment\n18 R & D Expenses

CCL,RANCHI vs. ACIT CIR-1, RANCHI

35,40,000\nProvisions Toward NCWA VIII\n2,13,49,00,000\n2,16,22,000\nMine Closure Expenses\n19,85,73,000\n1,21,53,000\nCSR Expenses - Welfare\nDisallowance of Prior Period Expenses\nPrior Period Expenses as per Note 32 of\nAnnual Report\n14,79,92,000\n2,21,98,000\n91,73,000\nPrior period

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

35,40,000\n1,21,53,000\nDisallowance of Prior Period Expenses\n1 Prior Period Expenses as per Note 32 of\nAnnual Report\n12 Prior period exp. not exceeding Rs. 10 Lacs,\non estimate @ 50%- enhancement\n13 Repair expenses\n14 Stripping Activity Adjustment\n18 R & D Expenses and Actuary Payment\nExpense u/s 35E\nInt. u/s 234A / 234B\n8.99

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

35,40,000\n1,21,53,000\nDisallowance of Prior Period Expenses\n1 Prior Period Expenses as per Note 32 of\nAnnual Report\n12 Prior period exp. not exceeding Rs. 10 Lacs,\non estimate @ 50%- enhancement\n13 Repair expenses\n14 Stripping Activity Adjustment\n18 R & D Expenses and Actuary Payment\nExpense u/s 35E\nInt. u/s 234A / 234B\n8.99

DCIT CIR-1, RANCHI vs. CCL, RANCHI

35,40,000\nProvisions Toward NCWA VIII\n2,13,49,00,000\n2,16,22,000\nMine Closure Expenses\n19,85,73,000\n1,21,53,000\nCSR Expenses - Welfare\nDisallowance of Prior Period Expenses\nPrior Period Expenses as per Note 32 of\nAnnual Report\n14,79,92,000\n2,21,98,000\n91,73,000\nPrior period

CCL,RNCHI vs. ACIT CIR-1 , RANCHI

35,40,000\nProvisions Toward NCWA VIII\nMine Closure Expenses\n19,85,73,000\n2,16,22,000\n1,21,53,000\nCSR Expenses - Welfare\nu/s 14A\nPA\nDisallowance of Prior Period Expenses\nPrior Period Expenses as per Note 32 of\nAnnual Report\n14,79,92,000\n2,21,98,000\n91,73,000\nPrior period exp. not exceeding

CCL,RANCHI vs. DCIT CIR01 , RANCHI

35,40,000\n91,73,000\nDisputed\n57,14,34,000\nDisputed\n5,95,76,000\nM/S CENTRAL COALFIELDS Ltd.\nAssessee's Appeals-disputed Additions\nSI.\nHead\nΙ.Τ.Α. No.\nAY 2011-12\n169/RAN/2017\nBy Assessee\n39,98,32,440\n24,09,000\nAY 2012-13\n170/RAN/2017\nBy Assessee

CCL ,RANCHI vs. DCIT CIR-1 , RANCHI

35,40,000\nDisallowance of Prior Period Expenses\nPrior Period Expenses as per Note 32 of\nAnnual Report\nPrior period exp. not exceeding Rs. 10 Lacs,\non estimate @ 50%- enhancement\nRepair expenses\nStripping Activity Adjustment\nR & D Expenses and Actuary Payment\nExpense u/s 35E\nInt. u/s 234A / 234B