JAGDISH KUMAR MAHTO,RANCHI vs. RANCHI COMMISSIONER, RANCHI

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

Bench: Shri Sonjoy Sarma & Shri Ratnesh Nandan Sahayi.T.A. No.50/Ran/2025 Assessment Year: 2016-17 Jagdish Kumar Mahto….…………….…….…............................……….……Appellant Mukhiya House, Kanke Road Ranchi, Konge, Kanke Road, S.O Jharkhand-834008. [Pan: Acnpm5004H] Vs. Dcit/Acit, Circle-1, Ranchi...................................……........……...…..…..Respondent Appearances By: None Appeared On Behalf Of The Appellant. Shri Kanhaiya Lal Kanak, Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : January 12, 2026 Date Of Pronouncing The Order : January 14, 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 25.1.2025 Passed Under Section 250 Of The Income-Tax Act, 1961 (Hereinafter Referred To As The “Act”).

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 an Individual and filed Income Tax Return for A.Y. 2016-2017 declaring total income of Rs.10,06,440/-. During the assessment proceedings, the assessing officer had reasons to believe that the assessee had capital gains

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”).

40,80,800. The case was selected for scrutiny, and the assessment was completed under section 143(3) of the Income-tax Act, 1961, vide order dated 15.12.2016, accepting the returned income. Subsequently, the Assessing Officer issued a notice under section 148 of I.T.A. No.180/Ran/2025 the Act dated 22.11.2019, i.e., after the expiry of four years from

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

Capital Gain on the sale of lands was duly disclosed in the case of the company M/s Van Vrindavan Construction Pvt. Ltd. (hereinafter as the Company), in which the appellant was a director. The Lands were purchased and sold through its director, the appellant and the source of purchase was paid by the company and the sale consideration was received

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

Capital Gain on the sale of lands was duly disclosed in the case of the company M/s Van Vrindavan Construction Pvt. Ltd. (hereinafter as the Company), in which the appellant was a director. The Lands were purchased and sold through its director, the appellant and the source of purchase was paid by the company and the sale consideration was received

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

Capital Gain on the sale of lands was duly disclosed in the case of the company M/s Van Vrindavan Construction Pvt. Ltd. (hereinafter as the Company), in which the appellant was a director. The Lands were purchased and sold through its director, the appellant and the source of purchase was paid by the company and the sale consideration was received

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

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