SRI KAMLESH KUMAR SINGH,DALTONGANJ vs. ACIT,CIR-1, RANCHI

Bench: Shri Sanjay Garg & Dr. Manish Boradi.T.A. No. 49/Ran/2017 Assessment Year: 2009-2010 Smt. Madhu Singh,...................................Appellant Hamidganj, Daltonganj-822101 [Pan: Bbjps0426B] -Vs.- Assistant Commissioner Of Income Tax,....Respondent Circle-1, Ranchi & I.T.A. Nos. 53 & 54/Ran/2017 Assessment Years: 2008-2009 & 2009-2010 Shri Kamlesh Kumar Singh,...................Appellant Hamidganj, Daltonganj-822101 [Pan: Afzps8288J] -Vs.- Assistant Commissioner Of Income Tax,....Respondent Circle-1, Ranchi Appearances By: Shri Devesh Poddar, Advocate, Appeared On Behalf Of The Assessee Shri P.K. Koley, Sr. D.R., Appeared On Behalf Of The Revenue Date Of Concluding The Hearing : May 22, 2023 Date Of Pronouncing The Order : August 7Th, 2023 1 Assessment Year: 2009-2010 Smt. Madhu Singh & Ita Nos. 53 & 54/Ran/2017 Assessment Years: 2008-2009 & 2009-2010 Shri Kamlesh Kr. Singh

22, 2023 Date of pronouncing the order : August 7th, 2023 1 Assessment Year: 2009-2010 Smt. Madhu Singh & ITA Nos. 53 & 54/RAN/2017 Assessment Years: 2008-2009 & 2009-2010 Shri Kamlesh Kr. Singh O R D E R Per Dr. Manish Borad, Accountant Member:- The appeal bearing ITA No. 49/RAN/2017 at the instance of assessee namely Smt. Madhu Singh for assessment

TATA CUMMINS PRIVATE LIMITED,PUNE vs. THE DCIT CIRCLE-1-JAMSHEDPUR AND THE ASSESSMENT UNIT, INCOME-TAX DEPARTMENT, NFAC, DELHI, JAMSHEDPUR

In the result, appeal of the assessee is partly allowed for statistical purposes

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahaytata Cummins Private Limited, D.C.I.T., Cummins India Office, Tower-A, 7Th Circle-1, Vs. Floor, Survey No. 21, Balewadi, Pune, Jamshedpur. Maharashtra. Pan No. Aaact 6353 L Appellant/ Assessee Respondent/ Revenue

2 Tata Cummins Vs DCIT 72.5 kVA to 100 kVA range. Thus, a single engine technological input was put to numerous uses through R&D efforts. 9.4 Subsequent periods saw rapid changes in environmental / emission norms putting a serious demand on R&D. By 2005, the Assessee's R&D was involved in adapting Base six cylinder 613 5.9 litres

M/S NANDLAL KESHARDEO,RANCHI vs. ACIT, CENTRAL CIRCLE (1), RANCHI

In the result, this appeal filed by the assessee is allowed

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

D E R PER: BENCH 1. This appeal by the assessee is directed against the order of the learned Commissioner of Income Tax (Appeals), NFAC, Delhi [in short, the ld. CIT(A)] dated 25/11/2024 for the Assessment Year (AY) 2016-17. 2. Shri R.R. Mittal, ld. AR is represented on behalf of the assessee and Shri Khubchand T. Pandya

RAMESH KUMAR SINGH,RANCHI vs. PR. COMMISSIONER OF INCOME TAX (CENTRAL), PATNA, RANCHI

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

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

D E R PER: BENCH 1. All These appeals by the assessee are directed against the separate orders of the learned Principal Commissioner of Income Tax (Central), Patna [in short, the ld. PCIT] passed under Section 263 of the Income Tax Act, 1961 (in short, the Act) dated 03/12/2020 and 08/12/2020 for the Assessment Year

RAMESH KUMAR SINGH,RANCHI vs. PR. CIT(C), PATNA, PATNA

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

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

D E R PER: BENCH 1. All These appeals by the assessee are directed against the separate orders of the learned Principal Commissioner of Income Tax (Central), Patna [in short, the ld. PCIT] passed under Section 263 of the Income Tax Act, 1961 (in short, the Act) dated 03/12/2020 and 08/12/2020 for the Assessment Year

PR. CIT (C), PATNA, PATNA vs. RAMESH KUMAR SINGH, RANCHI

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

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

D E R PER: BENCH 1. All These appeals by the assessee are directed against the separate orders of the learned Principal Commissioner of Income Tax (Central), Patna [in short, the ld. PCIT] passed under Section 263 of the Income Tax Act, 1961 (in short, the Act) dated 03/12/2020 and 08/12/2020 for the Assessment Year