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

TDS Circle, Limited, Vs. Ranchi. Ashok Kunj, Opposite Road No. 3, Ashok Nagar, Ranchi-834002 (Jharkhand) PAN No. AARCS 2555 G Appellant/ Revenue Respondent/ Assessee Assessee represented by Shri B.K. Ishwar, A.R. Department represented by Adjournment Application Filed Date of hearing 07/10/2025 Date of pronouncement 07/10/2025 O R D E R PER: BENCH 1. These are the appeals filed

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

TDS Circle, Limited, Vs. Ranchi. Ashok Kunj, Opposite Road No. 3, Ashok Nagar, Ranchi-834002 (Jharkhand) PAN No. AARCS 2555 G Appellant/ Revenue Respondent/ Assessee Assessee represented by Shri B.K. Ishwar, A.R. Department represented by Adjournment Application Filed Date of hearing 07/10/2025 Date of pronouncement 07/10/2025 O R D E R PER: BENCH 1. These are the appeals filed

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

TDS Circle, Limited, Vs. Ranchi. Ashok Kunj, Opposite Road No. 3, Ashok Nagar, Ranchi-834002 (Jharkhand) PAN No. AARCS 2555 G Appellant/ Revenue Respondent/ Assessee Assessee represented by Shri B.K. Ishwar, A.R. Department represented by Adjournment Application Filed Date of hearing 07/10/2025 Date of pronouncement 07/10/2025 O R D E R PER: BENCH 1. These are the appeals filed

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

TDS Circle, Limited, Vs. Ranchi. Ashok Kunj, Opposite Road No. 3, Ashok Nagar, Ranchi-834002 (Jharkhand) PAN No. AARCS 2555 G Appellant/ Revenue Respondent/ Assessee Assessee represented by Shri B.K. Ishwar, A.R. Department represented by Adjournment Application Filed Date of hearing 07/10/2025 Date of pronouncement 07/10/2025 O R D E R PER: BENCH 1. These are the appeals filed

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

TDS Circle, Limited, Vs. Ranchi. Ashok Kunj, Opposite Road No. 3, Ashok Nagar, Ranchi-834002 (Jharkhand) PAN No. AARCS 2555 G Appellant/ Revenue Respondent/ Assessee Assessee represented by Shri B.K. Ishwar, A.R. Department represented by Adjournment Application Filed Date of hearing 07/10/2025 Date of pronouncement 07/10/2025 O R D E R PER: BENCH 1. These are the appeals filed

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

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

Sections 148 to 153, assessee or reassess such income. But in this case, there has been no income which has escaped assessment, the assessing officer in regard to deductions claimed by assessee wanted documentary evidences for the same. 2. The learned CIT(A) is not justified by upholding the AO's order of addition

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) ..

72,47,113/-to the financial institution and R.V. S. International School has repaid to the tune of Rs.6,53,214/- to the financial institution. (Total amount Rs.1,79,00,327/-) during the year which is under consideration. Details of term loan along of with copy of ledger for both units are enclosed herewith and marked annex- 23. (c) That

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

72,265/-\nii) Balance Sheet of L B Singh, K N Singh and Bharat Singh: - Rs. 13,90,27,735/- out of Rs. 40,69,67,114/-\nTotal value: - Rs. 36,44,00,000/-\nReconciliation for AY 2009-10 is being submitted below: -\nLB Singh disclosed in Profit & Loss a/c of his proprietorship concerns from BCCL

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

72,265/-\nii) Balance Sheet of L B Singh, K N Singh & Bharat Singh: - Rs. 13,90,27,735/- out of Rs. 40,69,67,114/-\nTotal value: - Rs. 36,44,00,000/-\nReconciliation for AY 2009-10 is being submitted below: -\nLB Singh disclosed in Profit & Loss a/c of his proprietorship concerns from BCCL

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

72,265/-\nii) Balance Sheet of L B Singh, K N Singh & Bharat Singh: - Rs. 13,90,27,735/- out of Rs. 40,69,67,114/-\nTotal value: - Rs. 36,44,00,000/-\nReconciliation for AY 2009-10 is being submitted below: -\nLB Singh disclosed in Profit & Loss a/c of his proprietorship concerns from BCCL

CCL,RANCHI vs. DCIT CIR-1, RANCHI

TDS is liable to be\ndeducted on the said payment. Thus, this issue is in held in favour of the\nassessee.\n20. Next issue is in regard to provisions towards NCWA VIII. It was the\nsubmission that this is an interim relief on account of the pay revision.\nIt was the submission that in April 2008 the holding company being

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

TDS is liable to be\ndeducted on the said payment. Thus, this issue is in held in favour of the\nassessee.\n20. Next issue is in regard to provisions towards NCWA VIII. It was the\nsubmission that this is an interim relief on account of the pay revision.\nIt was the submission that in April 2008 the holding company being

DCIT CIR-1, RANCHI vs. CCL, RANCHI

TDS is liable to be\ndeducted on the said payment. Thus, this issue is in held in favour of the\nassessee.\n20. Next issue is in regard to provisions towards NCWA VIII. It was the\nsubmission that this is an interim relief on account of the pay revision.\nIt was the submission that in April 2008 the holding company being

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

TDS is liable to be\ndeducted on the said payment. Thus, this issue is in held in favour of the\nassessee.\n20. Next issue is in regard to provisions towards NCWA VIII. It was the\nsubmission that this is an interim relief on account of the pay revision.\nIt was the submission that in April 2008 the holding company being

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

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

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

72 to 75% of the cases, adjournments are being sought. As the Bench was constituted and the same was also intimated much in advance and the adjournment has been sought in the last minute, therefore, the adjournment applications are being rejected. 4. It may also be worthwhile to mention here that another reason given

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

TDS is liable to be\ndeducted on the said payment. Thus, this issue is in held in favour of the\nassessee.\n20. Next issue is in regard to provisions towards NCWA VIII. It was the\nsubmission that this is an interim relief on account of the pay revision.\nIt was the submission that in April 2008 the holding company being