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]

5. Aggrieved by the above order passed by the ld. AO, assessee preferred an appeal before the ld. CIT(A) where the appeal of the assessee was partly allowed. 6. Dissatisfied with the above order assessee as well as revenue both have filed their appeal before the Tribunal raising various grounds of appeal. 7. Now for the sake of convenience

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

B. C. Srinivasa Setty 119811 128 ITR 294, it is held that where the computation provisions which constitute an integral ITO Vs M/s Maa Chhinamastika Cement & Ispat (P) Ltd. code with the charging section, fail, interest is not chargeable under section 201(1A) of the Act. The decision of the Tribunal in the case of Ess Kay Construction Co. (supra

ITO, TDS, RANCHI, RANCHI vs. M/S. CHHINAMASTIKA CEMENT & ISPAT PVT. LTD.,, RAMGARH

In the result, the grounds of appeal raised by the revenue are dismissed

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

B. C. Srinivasa Setty 119811 128 ITR 294, it is held that where the computation provisions which constitute an integral ITO Vs M/s Maa Chhinamastika Cement & Ispat (P) Ltd. code with the charging section, fail, interest is not chargeable under section 201(1A) of the Act. The decision of the Tribunal in the case of Ess Kay Construction Co. (supra

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

5,46,34,242/-\nii) Balance Sheet of L B Singh and K N Singh: Rs. 2,29,65,337/-\nTotal value: Rs. 7,75,99,579/-\nShort fall after reconciliation due to non-availability of records in case of Bharat Singh: - Rs. 15,46,00,421\n(23,22,00,000-7,75,99,579).\nProfit & Loss

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

2,29,65,337/-\nTotal value: Rs. 7,75,99,579/-\nShort fall after reconciliation due to non-availability of records in case of Bharat Singh: - Rs. 15,46,00,421\n(23,22,00,000-7,75,99,579).\nProfit & Loss a/c and Balance Sheet of L B Singh, K N Singh and Bharat Singh

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

M/S P.K.UPADHYAY vs. ITO WARD-3(5), PALAMAU

In the result, the appeal of the assessee is partly allowed

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Manish Borad

TDS, but no such provision is applicable when labours were hired by the assessee directly on the sites. Therefore, we allow this ground of appeal and delete the disallowance. 12. Ground No. 5: In this ground of appeal, the grievance of the assessee is that the ld. CIT(Appeals) has erred in confirming the disallowance of Rs.8,20,511/-, which

M/S. BHARAT COKING COAL LIMITED,DHANBAD vs. JT. CIT, TDS,, DHANBAD

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

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

5. For that in any view of the case the appellant was under bonafide belief that no TDS is deductible on such interest and as such there was reasonable cause for the alleged failure to deduct TDS within the meaning of section 273B of the Act. 6. For that the appellant craves leave to add, amend and take

M/S. BHARAT COKING COAL LIMITED,DHANBAD vs. JCIT TDS, DHANBAD

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

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

5. For that in any view of the case the appellant was under bonafide belief that no TDS is deductible on such interest and as such there was reasonable cause for the alleged failure to deduct TDS within the meaning of section 273B of the Act. 6. For that the appellant craves leave to add, amend and take

M/S. BHARAT COKING COAL LIMITED,,DHANBAD vs. JCIT, TDS CIRCLE,, DHANBAD

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

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

5. For that in any view of the case the appellant was under bonafide belief that no TDS is deductible on such interest and as such there was reasonable cause for the alleged failure to deduct TDS within the meaning of section 273B of the Act. 6. For that the appellant craves leave to add, amend and take

K M MEMORIAL HOSPITAL & RESERCH CENTRE (P) LTD,BOKARO vs. ACIT, CIRCLE-1,, HAZARIBAG

In the result, this ground of appeal of assessee is partly allowed

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

B Appellant/ Assessee Respondent/ Revenue Assessee represented by Shri P. Anand, A.R. Department represented by Shri Khubchand T. Pandya, Sr. DR Date of hearing 21/04/2025 Date of pronouncement 21/04/2025 O R D E R PER: RATNESH NANDAN SAHAY, A.M. 1. This appeal by the appellant is directed against the order of learned Commissioner of Income Tax (Appeals), Hazaribag [in short

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

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

2,94,500/- (v) Steel of ₹ 11,78,852/- (vi) Plumbing material of ₹ 1,61,090/- (vii) Marble & Tiles of ₹ 17,73,356/- (b) Payment made to land owner of ₹ 31,06,375/- (c) Source & Advance of ₹ 10,42,27,450/- received in lieu of allotment of flats. "That the appellant appeared before the PCIT Dhanbad and filed the details

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’).

TDS certificate to the assessee at the time of filing of Income Tax Return for the assessment year under consideration. The ld. Assessing Officer rejected all the contentions made by the assessee on single line order that the contention of the assessee was not accepted and the amount is treated as income not disclosed and levied the impugned penalty. I.T.A

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) ..

5 Silicon institute of technology, Bhubaneswar copy attached marked annex-7. (iii) Disallowance of Advertising Expenditure of Rs.69,66,832 (a) That during the year assesse trust has claimed as application of income under the head advertisement expenses for different units which are as under R.V.S. College of Engineering & Technology Rs.43,52,207/- R.V.S. International School Rs.25,81,294/- R.V.S

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

2. Shri B.K. Ishwar, ld. AR is represented on behalf of the assessee. The ld. CIT- DR has sought adjournment mentioning as follows: "As per order of Pr. Chief Commissioner of Income-Tax (B&J), Patna dated 26/09/2025, I have been directed to perform duty as CIT(DR) from 06.10.2025 to 10.10,2025 on rotational basis. In the following cases

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

2. Shri B.K. Ishwar, ld. AR is represented on behalf of the assessee. The ld. CIT- DR has sought adjournment mentioning as follows: "As per order of Pr. Chief Commissioner of Income-Tax (B&J), Patna dated 26/09/2025, I have been directed to perform duty as CIT(DR) from 06.10.2025 to 10.10,2025 on rotational basis. In the following cases

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

2. Shri B.K. Ishwar, ld. AR is represented on behalf of the assessee. The ld. CIT- DR has sought adjournment mentioning as follows: "As per order of Pr. Chief Commissioner of Income-Tax (B&J), Patna dated 26/09/2025, I have been directed to perform duty as CIT(DR) from 06.10.2025 to 10.10,2025 on rotational basis. In the following cases