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)

7 Om Prakash Singh Assessment Year: 2009-10 d. Records reveal that turnover of the Co. was Rs, 12,26,32,884/- which included sales of 38,693.832 MT valued at Rs. 118,89,78,581/-. End cutting/scraps of 1344.982 MT value Rs. 1,98,51,278/- totaling 40,038.812 MT valued at Rs. 1,20,88,29,859/- apart

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)

section 142(1) of the Act, dated 20.06.2016, which were furnished by the assessee during the original assessment proceedings, the copy of notice u/s 142(1) of the Act is reproduced below for ready reference: “Sub: Income Tax assessment in your case AY 2012-13 notice u/s 142(1) reg. Following details / explanations / clarifications may be furnished on or before

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. 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

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

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

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

CCL,RANCHI vs. DCIT CIR01 , RANCHI

In the result, appeal of the assessee in ITA No

Bench: Shri George Mathan, Jm & Shri Ratnesh Nandan Sahay, Am आयकर अपील सं./Ita Nos. 164,165,166,167,168,169,170&266/Ran/2017 (Α.Υ:2006-07, 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13, 2013-14) आयकर अपील सं./Ita Nos.32/Ran/2018 (Ay: 2014-2015) आयकर अपील सं./Ita Nos.190 & 191/Ran/2019 (Ay:2015-16 & 2016-17) आयकर अपील सं./Ita Nos.119, 120, 74/Ran/2024 (Ay: 2018-19, 2019-20 & 2020-21) M/S Central Coalfields Limited, Vs. Addl.Cit, Range-1, Ranchi Darbhanga House, Office Of Gm Finance-A, Opp. Governor House Ranchi-834001 स्थायी लेखा सं./Pan No. : Aaacc 7476 R & आयकर अपील सं./Ita Nos. 172, 173, 174, 175, 176,177,178 & 235/Ran/2017 (Α.Υ:2006-07, 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13, 2013-14) आयकर अपील सं./Ita No.37/Ran/2018 (Ay: 2014-2015) आयकर अपील सं./Ita Nos.174 & 175/Ran/2019 (Ay:2015-16 & 2016-17) आयकर अपील सं./Ita Nos.47, 203, 204, 128/Ran/2024 (Ay: 2017-2018, 2018-19, 2019-20 & 2020-21) Addl.Cit, Range-1, Ranchi Vs. M/S Central Coalfields Limited, Darbhanga House, Office Of Gm Finance-A, Opp. Governor House Ranchi-834001 (अपीलार्थी /Appellant) स्थायी लेखा सं./Pan No. : Aaacc 7476 R (प्रत्यर्थी / Respondent) निर्धारिती की ओर से /Assessee By : Shri M.Κ.Chowdhary & Shri Devesh Poddar, Advocates राजस्व की ओर से /Revenue By : Shri Rajib Jain, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 05/01/2026 घोषणा की तारीख/Date Of Pronouncement : 05/01/2026 Per Bench : आदेश / Order These Are The Cross Appeals Filed By The Assessee & Revenue Against The Separate Orders Passed By The Id.Cit(A), Ranchi/Nfac, Delhi, Dated 12.04.2017, 26.04.2017, 25.04.2027, 28.04.2017, 08.11.2017, 30.01.2019, 21.12.2023, 19.02.2024, 20.02.2024 & 30.01.2024 For The

Section 37(1) of the Income-tax Act, 1961 - Business expenditure Allowability of (Welfare expenses of employees) - Assessee- company was engaged in business of coal mining It claimed expenses incurred towards welfare of of its employees like canteen, hostels, etc. business expenditure Commissioner disallowed same on ground that said expenditures had not been properly explained and that assessee

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 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

TAYO ROLLS ,JAMSHEDPUR vs. ACIT CIRCLE-3, JAMSHEDPUR

In the result, all the appeals of the assessee are partly allowed

Bench: Shri S.S. Godara, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.244 & 245/Ran/2017 ("नधा"रणवष" / Assessment Years: 2007-08 To 2008-09)

b) Provision for warranty expenses of Rs. 1,48,13,000/- for A.Y. 2008-09 Since this is common and identical ground in both the years i.e. A.Y. 2007-08 warranty expenses of Rs. 50,66,000/- and A.Y. 2008-09 warranty expenses is to the tune of Rs. 1,48,13,000/- we take assessee’s appeal in I.T.A

TAYO ROLLS LTD ,JAMSHEDPUR vs. ACIT CIR-3, JAMSHEDPUR

In the result, all the appeals of the assessee are partly allowed

Bench: Shri S.S. Godara, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.244 & 245/Ran/2017 ("नधा"रणवष" / Assessment Years: 2007-08 To 2008-09)

b) Provision for warranty expenses of Rs. 1,48,13,000/- for A.Y. 2008-09 Since this is common and identical ground in both the years i.e. A.Y. 2007-08 warranty expenses of Rs. 50,66,000/- and A.Y. 2008-09 warranty expenses is to the tune of Rs. 1,48,13,000/- we take assessee’s appeal in I.T.A

M/S VIKAS SAMITIES,JAMSHEDPUR vs. CIT EXEMPTION, RANCHI

In the result, both the appeals of the assessee are allowed

B (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. यनधागररती की ओर से /Assessee by :Shri Pawan Periwal, CA(AR) राजस्व की ओर से /Revenue by : Shri P.K.Mondal, ACIT(DR) सुनवाई की तारीख / Date of Hearing : 30/08/2019 घोषणा की तारीख/Date of Pronouncement 30/10/2019 आदेश / O R D E R Per Bench : These two appeals have been filed by the assessee against the common

M/S VIKAS SAMITIES,JAMSHEDPUR vs. CIT EXEMPTION, RANCHI

In the result, both the appeals of the assessee are allowed

B (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. यनधागररती की ओर से /Assessee by :Shri Pawan Periwal, CA(AR) राजस्व की ओर से /Revenue by : Shri P.K.Mondal, ACIT(DR) सुनवाई की तारीख / Date of Hearing : 30/08/2019 घोषणा की तारीख/Date of Pronouncement 30/10/2019 आदेश / O R D E R Per Bench : These two appeals have been filed by the assessee against the common

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

In the result, all appeals filed by the Revenue are dismissed and all appeals filed by the Assessee are allowed

Bench: Shri S. S. Godara, J.M. & Dr.A.L.Saini, A.M.)

TDS) on sales promotion expenses & (v) Liquidated damages, Misc. Provision and Provision for LTA vi) in ITA No.222/Ran/16 for the A.Y 2009-10, ground no. 2 raised by the revenue relates to expenditure on horticulture, not related to business expenditure. 3. i) In the assessee’s appeals in ITA Nos 231/Ran/2016 & 232/Ran/2016 for the A.Ys