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

gains of\nsubsequent years without any limit whatsoever.\"\n8. In the light of the judicial precedents on the issue especially that\nof the Hon'ble Gujarat High court in the case of General Motors India\nPvt. Ltd. (supra), we find that the issue is covered in favour of the\nassessee, therefore, the ground taken by the revenue is rejected

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

gains of\nsubsequent years without any limit whatsoever.\"\n8. In the light of the judicial precedents on the issue especially that\nof the Hon'ble Gujarat High court in the case of General Motors India\nPvt. Ltd. (supra), we find that the issue is covered in favour of the\nassessee, therefore, the ground taken by the revenue is rejected

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

gains of\nsubsequent years without any limit whatsoever.\"\n8. In the light of the judicial precedents on the issue especially that\nof the Hon'ble Gujarat High court in the case of General Motors India\nPvt. Ltd. (supra), we find that the issue is covered in favour of the\nassessee, therefore, the ground taken by the revenue is rejected

KULDIP SINGH,RANCHI vs. DCIT/ACIT, CIRCLE-1, RANCHI

In the result, the appeal of the assessee is allowed

Bench: Shri Sonjoy Sarma & Shri Ratnesh Nandan Sahayi.T.A. No.180/Ran/2025 Assessment Year: 2014-15 Kuldip Singh…………………….……….……...................……….……Appellant The Avenue Vishnupuri Marg, Upper Burdwan Compound, Lalpur, Ranchi- 834001. [Pan: Agjps6921P] Vs. Dcit/Acit, Circle-1, Ranchi…...…..….........……........……...…..…..Respondent Appearances By: Shri Devesh Poddar, Adv., Appeared On Behalf Of The Appellant. Shri Kailash Gautam, Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : February 05, 2026 Date Of Pronouncing The Order : February 10, 2026 Order Per Sonjoy Sarma: This Appeal Filed By The Assessee Is Directed Against The Order Of The Nfac, Delhi (Hereinafter Referred To As “Cit(A)”) Dated 06.03.2025 Passed Under Section 250 Of The Income-Tax Act, 1961 (Hereinafter Referred To As The “Act”).

10, 2026 ORDER Per Sonjoy Sarma, Judicial Member: This appeal filed by the assessee is directed against the order of the NFAC, Delhi (hereinafter referred to as “CIT(A)”) dated 06.03.2025 passed under Section 250 of the Income-tax Act, 1961 (hereinafter referred to as the “Act”). 2. Brief facts of the case are that the assessee is engaged

SUDHIR KUMAR JHA,BOKARO STEEL CITY vs. ACIT OR DCIT, CIRCLE-3, BOKARO

In the result, the appeal of the assessee is dismissed

10 14. Payments were received in cash till Sept. 16 and registry was done on\n19.12.2016.\nMy\nmain\nsource\nof income is agricultural income, excluding\nagricultural income, does not exceed the basic exemption limit for filing income\nand total\nnet\nincome\n4.\ntax\nreturn. Copy of PAN enclosed as Annexure-2. Land ownership certicale for some larids\nin village Bardaha

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

gains of\nsubsequent years without any limit whatsoever.\"\n8. In the light of the judicial precedents on the issue especially that\nof the Hon'ble Gujarat High court in the case of General Motors India\nPvt. Ltd. (supra), we find that the issue is covered in favour of the\nassessee, therefore, the ground taken by the revenue is rejected