SHRI KIRTIMAN SINGH,RANCHI vs. DCIT, RANCHI

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

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay(Hybrid Hearing) Shri Kirtiman Singh, D.C.I.T., 357/A, Professor Colony, Karam Toli, Circle-2, Vs. Behind Abhilasha Building, Morabadi, Ranchi. Ranchi-834001. Pan No. Awmps 5592 F Appellant/ Assessee Respondent/ Revenue

131 of the Act. After giving due consideration of all the facts and the material available with him, the Assessing Officer rejected the books of account of the assessee under Section 145(3) of the Act and estimated the income at Rs. 20,09,770/- @ 10% of total turnover. ITA 122/Ran/2016 Shri Kirtiman Singh Vs DCIT 3. Aggrieved

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

In the result, appeal of the revenue is dismissed and appeal by the assessee is partly allowed as well as cross-objection by the assessee is allowed