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

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

B&J), Patna dated 26/09/2025, I have been directed to perform duty as CIT(DR) P a g e 1 | 10 IT(SS)A 01/Ran/2025 & ITA 471/Ran/2025 JCIT Vs. Manikaran Power Ltd. from 06.10.2025 to 10.10,2025 on rotational basis. In the following cases appeal orders have been passed by this office. In some cases, appeals of the same assessee

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

b) For that during the year under consideration the appellant had made provision of interest, amounting to Rs. 8464.17 lakhs on the amount payable to Coal India Ltd. treated as Loan, on which TDS was not deducted or deposited. That for the first time a Show Cause Notice dated 28.02.2018 in respect of C) Penalty u/s 271C was issued

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

b) For that during the year under consideration the appellant had made provision of interest, amounting to Rs. 8464.17 lakhs on the amount payable to Coal India Ltd. treated as Loan, on which TDS was not deducted or deposited. That for the first time a Show Cause Notice dated 28.02.2018 in respect of C) Penalty u/s 271C was issued

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

b) For that during the year under consideration the appellant had made provision of interest, amounting to Rs. 8464.17 lakhs on the amount payable to Coal India Ltd. treated as Loan, on which TDS was not deducted or deposited. That for the first time a Show Cause Notice dated 28.02.2018 in respect of C) Penalty u/s 271C was issued

ACIT,CIRCLE-2(1), HAZARIBAG vs. SANJAY KUMAR UPADHYAY, HAZARIBAG

In the result, the appeal filed by the Revenue is dismissed

Bench: Sri Sanjay Garg & Dr. Manish Borad

7. As regards Ground no. 1, brief facts are that there was a mismatch of turnover between the one reported in Form 26AS with the one disclosed by the assessee in the audited profit & loss account amounting to Rs. 11,52,934/-. Before ld. CIT(A), it was stated by the assessee that there is an arithmetical mistake made

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

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 for the FY 2010-11,\n2011-12 and 2008-09 relevant

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

7 persons on which TDS has not been deducted. The same can be verified from the copy of the 142(1) notice which is at Page 161 - 165 of the paper book and for ready reference, a copy of the same is attached herewith at Page 6-10. b) That in response to the 142(1) notice dated 09/12/2020

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

7,320/- respectively. 4. The ld. PCIT, Dhanbad vide its impugned order dated 09/02/2022 set aside the impugned assessment order dated 09/07/2019 under Section 263 of the Act on the ground that the Assessing Officer failed to enquire into the expenses claimed by the assessee regarding major expenses claimed in the books to arrive at the correct assessment

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

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 for the FY 2010-11,\n2011-12 and 2008-09 relevant

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

1. For that the ld. CIT(A) was not justified in making the addition of Rs. 22,53,48,000/- by disallowance under the head contractual expenses. Ld. AO had made disallowance of Rs. 7,41,75,000/-. Ld. CIT(A) enhanced disallowance made by ld. AO to Rs. 22,53,48,000/- on the grounds that TDS

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]

1. For that the ld. CIT(A) was not justified in making the addition of Rs. 22,53,48,000/- by disallowance under the head contractual expenses. Ld. AO had made disallowance of Rs. 7,41,75,000/-. Ld. CIT(A) enhanced disallowance made by ld. AO to Rs. 22,53,48,000/- on the grounds that TDS

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

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 for the FY 2010-11,\n2011-12 and 2008-09 relevant

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

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) ..

7 pages as follows: 1. That Assesse is an Educational Trust, and registered u/s 12AA of the Income Tax Act. 1961 at the office of the C.LT -Jamshedpur, bearing registration no. VII-49/2002-03 date 17-07-2003. A copy of registration certificate enclosed herewith and marked annex-1 2 2. That the assesse trust runs educational institutions

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

1 & 2. Hence, these grounds are rejected. 2 A.Y. 2010-2011 M/s. P.K. Upadhyay 5. Ground No. 3: In this ground, the assessee has pleaded that the ld. CIT(Appeals) has erred in confirming the addition of Rs.5,55,280/-. 6. Brief facts of the case are that the assessee has filed its return of income on 06.12.2010 declaring total

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

1. These are the appeals filed by the revenue against the separate orders of the ld. CIT(A), Patna-3, Patna all dated 18/03/2024 for the A.Y. 2014-15 to 2019-20 respectively. As all the issues in all these appeals relate to the common issues, therefore, they are being disposed off by this common order. 2. Shri B.K. Ishwar

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

1. These are the appeals filed by the revenue against the separate orders of the ld. CIT(A), Patna-3, Patna all dated 18/03/2024 for the A.Y. 2014-15 to 2019-20 respectively. As all the issues in all these appeals relate to the common issues, therefore, they are being disposed off by this common order. 2. Shri B.K. Ishwar