VISHNU KUMAR BHARTIA,RANCHI vs. ITO WARD-3(2), RANCHI

In the result, this appeal of the assessee is allowed

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahayvishnu Kumar Bhartia, I.T.O., Prop.-M/S Madhur Mani, Morth Market Ward 3(2), Vs. Road, Upper Bazar, Ranchi-834001. Ranchi. Pan No. Adgpb 9180 R Appellant/ Assessee Respondent/ Revenue

disallowed cash deposit of ₹ 4,63,709/-. It was a submission that this amount of ₹ 4,63,709/- represented the disallowance

M/S. HIMACHAL CONSTRUCTION CO. PVT. LTD,JAMSHEDPUR vs. ITO, WARD NO.1(5), JAMSHEDPUR

In the result, the appeal filed by the assessee is dismissed

Bench: Dr. Manish Borad & Sonjoy Sarma

deposited in FDR and NSC which was required to be furnished by way of security for securing the contract work and therefore it should have been treated as income from business and not from other sources. The other grievance of the assessee was that he should have been allowed depreciation allowance out of the net contractual receipt finally estimated

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, DHANBAD vs. BINDHYAVASINI COMMERCIAL SERVICES PRIVATE LIMITED, DHANBAD

Bench: Shri Sonjoy Sarma & Shri Ratnesh Nandan Sahayi.T.A. No.240/Ran/2023 Assessment Year: 2013-14 Acit, Central Circle, Dhanbad.….……………............................……….……Appellant Vs. Bindhyavasini Commercial Services Pvt. Ltd….........……........……...…..…..Respondent House No.41, Premises Of Punj Kumar Singh, Near Suraksha Clinic, Hetli Bandh, Jharia, Dhanbad, Jharkhand – 828111. [Pan: Aaecb0160D] Appearances By: Shri Manish Tiwari, Ar, Appeared On Behalf Of The Appellant. Shri Kanhaiya Lal Kanak, Cit Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : November 10, 2025 Date Of Pronouncing The Order : December 22, 2025

cash was deposited in the accounts of the share subscriber prior to encashment of cheques issued in appellant’s favour and the bank statements also substantiated that the share subscriber regularly conducted high value monetary transactions with several other persons and it was not a case where the shares subscribers had financial transactions only with the assessee and the Assessing

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

cash has been withdrawn in round figure\nfor deposits in the savings accounts in the names the concerns controlled by Sri\nLal Babu Singh and also towards Fixed Deposits. However, a large number of\ncash withdrawal have remained unexplained.\n4. In the course of search operation, no shred of evidences or books of\naccount have been found indicating the actual

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

cash has been withdrawn in round figure\nfor deposits in the savings accounts in the names the concerns controlled by Sri\nLal Babu Singh and also towards Fixed Deposits. However, a large number of\ncash withdrawal have remained unexplained.\n4.\nIn the course of search operation, no shred of evidences or books of\naccount have been found indicating the actual

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

cash has been withdrawn in round figure\nfor deposits in the savings accounts in the names the concerns controlled by Sri\n30\nM/s Bharat Coking Coal Ltd.\n(36)\n2\nLal Babu Singh and also towards Fixed Deposits. However, a large number of\ncash withdrawal have remained unexplained.\n4. In the course of search operation, no shred of evidences

KUMAR PRATIK,KOLKATA vs. INCOME TAX OFFICER, SAHIBGANJ

In the result, this appeal of the assessee is allowed

Bench: Shri Sonjoy Sarma & Shri Ratnesh Nandan Sahay(Virtual Hearing) Kumar Pratik, I.T.O., Tower C2, Flat 1402, Eden City, Sahibganj. Vs. Mahestala, Kolkata-700137. Pan No. Buapp 7990 K Appellant/ Assessee Respondent/ Revenue

cash deposit of Rs. 62,00,000/- chargeable to tax got escaped from the assessment within the meaning of section 147 of the I.T. Act. Hence, it is a fit case for issuance of notice u/s 148 of the I.T. Act, 1961 for the A.Y. 2015-16". 2 Kumar Pratik Vs ITO In response to the notice issued under Section

SHAMBHU SHARAN GIRI,LAKHANSAI NOAMUNDI BAZAR vs. INCOME TAX OFFICER, 47, C.H. AREA, JAMSHEDPUR

In the result, the appeal of the assessee is partly allowed

Bench: Shri Sanjay Garg & Shri Rajesh Kumar]

disallowance and added the same to the income of the assessee. 4. The Ld. CIT(A) affirmed the order of AO on the ground of bills and vouchers were not produced and most of the payments were made in cash to the employees. 5. After perusing the material on record, we observe that the assessee is an agent

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

disallowances and how the figures were arrived at in this assessment\norder. The order sheet noting reads as follows :-\n9\nM/s Bharat Coking Coal Ltd.\nभारत सरकार\nGovernment of India\nउप/सहायक आयकर आयुक्त या कार्यालय\nकार्यालय अपर / संयुक्त आ०आ०, आई. टी.ए.टी. रॉची\nOffice of Addi./Jt. CIT, ITAT, Ranchi\n557\nOffice of the Dy./Assistant Commissioner