M/S ADITYA BIRLA CHEMICALS INDIA LTD.,PALAMAU vs. ACIT, RANCHI

In the result, Assessee`s appeals are allowed and Revenue`s appeals are dismissed and cross objections filed by the assessee are allowed to the extent indicated above

Bench: Shri S.S.Godara, Jm & Dr. A. L. Saini, Am I.T.A Nos. 125 To 127/Ran/2015 Assessment Years: 2008-09 To 2010-11 M/S. Aditya Birla Chemicals India Vs. Acit, Circle – 1, Ltd. (Formerly Known As Bihar Ranchi Caustic & Chemicals Ltd.) Rehla, Palamau – 822124. Pan/Gir No. : Aaacb 7747 A (Appellant) .. (Respondent)

D E R Per Dr. A. L. Saini, AM: Captioned appeals and cross objections filed by the Assessee and Revenue pertaining to assessment years 2008-09 to 2010-11, are directed by the separate orders passed by the commissioner of income tax (Appeals), which in turn arise out of separate assessment orders passed by the assessing officer under section

M/S ADITYA BIRLA CHEMICALS INDIA LTD.,PALAMAU vs. ACIT, RANCHI

In the result, Assessee`s appeals are allowed and Revenue`s appeals are dismissed and cross objections filed by the assessee are allowed to the extent indicated above

Bench: Shri S.S.Godara, Jm & Dr. A. L. Saini, Am I.T.A Nos. 125 To 127/Ran/2015 Assessment Years: 2008-09 To 2010-11 M/S. Aditya Birla Chemicals India Vs. Acit, Circle – 1, Ltd. (Formerly Known As Bihar Ranchi Caustic & Chemicals Ltd.) Rehla, Palamau – 822124. Pan/Gir No. : Aaacb 7747 A (Appellant) .. (Respondent)

D E R Per Dr. A. L. Saini, AM: Captioned appeals and cross objections filed by the Assessee and Revenue pertaining to assessment years 2008-09 to 2010-11, are directed by the separate orders passed by the commissioner of income tax (Appeals), which in turn arise out of separate assessment orders passed by the assessing officer under section

ACIT, RANCHI vs. M/S M/S ADITYA BIRLA CHEMICALS INDIA LTD., PALAMAU

In the result, Assessee`s appeals are allowed and Revenue`s appeals are dismissed and cross objections filed by the assessee are allowed to the extent indicated above

Bench: Shri S.S.Godara, Jm & Dr. A. L. Saini, Am I.T.A Nos. 125 To 127/Ran/2015 Assessment Years: 2008-09 To 2010-11 M/S. Aditya Birla Chemicals India Vs. Acit, Circle – 1, Ltd. (Formerly Known As Bihar Ranchi Caustic & Chemicals Ltd.) Rehla, Palamau – 822124. Pan/Gir No. : Aaacb 7747 A (Appellant) .. (Respondent)

D E R Per Dr. A. L. Saini, AM: Captioned appeals and cross objections filed by the Assessee and Revenue pertaining to assessment years 2008-09 to 2010-11, are directed by the separate orders passed by the commissioner of income tax (Appeals), which in turn arise out of separate assessment orders passed by the assessing officer under section

ACIT, RANCHI vs. M/S ADITYA BIRLA CHEMICALS INDIA LTD., PALAMAU

In the result, Assessee`s appeals are allowed and Revenue`s appeals are dismissed and cross objections filed by the assessee are allowed to the extent indicated above

Bench: Shri S.S.Godara, Jm & Dr. A. L. Saini, Am I.T.A Nos. 125 To 127/Ran/2015 Assessment Years: 2008-09 To 2010-11 M/S. Aditya Birla Chemicals India Vs. Acit, Circle – 1, Ltd. (Formerly Known As Bihar Ranchi Caustic & Chemicals Ltd.) Rehla, Palamau – 822124. Pan/Gir No. : Aaacb 7747 A (Appellant) .. (Respondent)

D E R Per Dr. A. L. Saini, AM: Captioned appeals and cross objections filed by the Assessee and Revenue pertaining to assessment years 2008-09 to 2010-11, are directed by the separate orders passed by the commissioner of income tax (Appeals), which in turn arise out of separate assessment orders passed by the assessing officer under section

M/S ADITYA BIRLA CHEMICALS INDIA LTD.,PALAMAU vs. ACIT, RANCHI

In the result, Assessee`s appeals are allowed and Revenue`s appeals are dismissed and cross objections filed by the assessee are allowed to the extent indicated above

Bench: Shri S.S.Godara, Jm & Dr. A. L. Saini, Am I.T.A Nos. 125 To 127/Ran/2015 Assessment Years: 2008-09 To 2010-11 M/S. Aditya Birla Chemicals India Vs. Acit, Circle – 1, Ltd. (Formerly Known As Bihar Ranchi Caustic & Chemicals Ltd.) Rehla, Palamau – 822124. Pan/Gir No. : Aaacb 7747 A (Appellant) .. (Respondent)

D E R Per Dr. A. L. Saini, AM: Captioned appeals and cross objections filed by the Assessee and Revenue pertaining to assessment years 2008-09 to 2010-11, are directed by the separate orders passed by the commissioner of income tax (Appeals), which in turn arise out of separate assessment orders passed by the assessing officer under section

ACIT, RANCHI vs. M/S M/S ADITYA BIRLA CHEMICALS INDIA LTD., PALAMAU

In the result, Assessee`s appeals are allowed and Revenue`s appeals are dismissed and cross objections filed by the assessee are allowed to the extent indicated above

Bench: Shri S.S.Godara, Jm & Dr. A. L. Saini, Am I.T.A Nos. 125 To 127/Ran/2015 Assessment Years: 2008-09 To 2010-11 M/S. Aditya Birla Chemicals India Vs. Acit, Circle – 1, Ltd. (Formerly Known As Bihar Ranchi Caustic & Chemicals Ltd.) Rehla, Palamau – 822124. Pan/Gir No. : Aaacb 7747 A (Appellant) .. (Respondent)

D E R Per Dr. A. L. Saini, AM: Captioned appeals and cross objections filed by the Assessee and Revenue pertaining to assessment years 2008-09 to 2010-11, are directed by the separate orders passed by the commissioner of income tax (Appeals), which in turn arise out of separate assessment orders passed by the assessing officer under section

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

Bench: Hon'Ble Itat - By It Department Si No.

gains of subsequent years without any limit whatsoever." 8. In the light of the judicial precedents on the issue especially that of the Hon'ble Gujarat High court in the case of General Motors India Pvt. Ltd. (supra), we find that the issue is covered in favour of the assessee, therefore, the ground taken by the revenue is rejected

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

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

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

Bench: Hon'Ble Itat - By It Department Si No.

gains of subsequent years without any limit whatsoever." 8. In the light of the judicial precedents on the issue especially that of the Hon'ble Gujarat High court in the case of General Motors India Pvt. Ltd. (supra), we find that the issue is covered in favour of the assessee, therefore, the ground taken by the revenue is rejected

HEC LTD,FINANCE &ACCOUNTS,RANCHI vs. ACIT,CIR-1, 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.)

5. We have heard ld. DR and considered the written submissions of the appellant, which is on record and have also perused the assessment order. Before the issue is discussed and view is taken on the submission of the appellant, it would be Page4 worthwhile to examine the issue for which the assessment had to be reopened. We M/s. Heavy

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.)

5. We have heard ld. DR and considered the written submissions of the appellant, which is on record and have also perused the assessment order. Before the issue is discussed and view is taken on the submission of the appellant, it would be Page4 worthwhile to examine the issue for which the assessment had to be reopened. We M/s. Heavy

HEC LTD,FINANCE &ACCOUNTS,RANCHI vs. DCIT CIRCLE-1, 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.)

5. We have heard ld. DR and considered the written submissions of the appellant, which is on record and have also perused the assessment order. Before the issue is discussed and view is taken on the submission of the appellant, it would be Page4 worthwhile to examine the issue for which the assessment had to be reopened. We M/s. Heavy

SRI SAURABH TIWARY,JAMSHEDPUR vs. ACIT CIR-3 , JAMSHEDPUR

Appeal is partly allowed in above terms

Bench: Shri S.S, Godara, Jm & Dr. A.L. Saini, Am Assessment Year:2013-14 बनाम Sauravh Tiwary Acit, Circle-3, Jamshedpur / Banglow No.9999/287, Vijaya V/S. Garden, 5Th Phase, Baridih, Jamshedpur-831017. Pan No.Agfpt6115J अपीलाथ" /Appellant ""यथ" /Respondent ..

D E R Per S. S. Godara(Oral): This assessee’s appeal for assessment year 2013-14 arises against the Commissioner of Income-tax (Appeals), Jamshedpur’s order dated 16.08.2018 passed in case No.279/JSR/2017-18 involving proceedings u/s 143(3) of the Income Tax Act, 1961; (in short ‘the Act’). Heard both the parties. Case file persued. 2. The assessee