SURYA REALCON PRIVATE LIMITED,SARAIDHELA, DHANBAD vs. DCIT, AAYAKAR BHAWAN, DHANBAD

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

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

disallowed under section 801B(10) of the Act only on the ground that the return of income was filed beyond

M/S. CENTRAL COAL FIELDS LTD.,,RANCHI vs. ACIT/DCIT CIRCLE-1, RANCHI

Bench: Shri George Mathan, Jm & Shri Ratnesh Nandan Sahay, Am आयकर अपील सं./Ita Nos. 164,165,166,167,168,169,170&266/Ran/2017 (Α.Υ:2006-07, 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13, 2013-14) आयकर अपील सं./Ita Nos.32/Ran/2018 (Ay: 2014-2015) आयकर अपील सं./Ita Nos.190 & 191/Ran/2019 (Ay:2015-16 & 2016-17) आयकर अपील सं./Ita Nos.119, 120, 74/Ran/2024 (Ay: 2018-19, 2019-20 & 2020-21) M/S Central Coalfields Limited, Vs. Addl.Cit, Range-1, Ranchi Darbhanga House, Office Of Gm Finance-A, Opp. Governor House Ranchi-834001 स्थायी लेखा सं./Pan No. : Aaacc 7476 R & आयकर अपील सं./Ita Nos. 172, 173, 174, 175, 176,177,178 & 235/Ran/2017 (Α.Υ:2006-07, 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13, 2013-14) आयकर अपील सं./Ita No.37/Ran/2018 (Ay: 2014-2015) आयकर अपील सं./Ita Nos.174 & 175/Ran/2019 (Ay:2015-16 & 2016-17) आयकर अपील सं./Ita Nos.47, 203, 204, 128/Ran/2024 (Ay: 2017-2018, 2018-19, 2019-20 & 2020-21) Addl.Cit, Range-1, Ranchi Vs. M/S Central Coalfields Limited, Darbhanga House, Office Of Gm Finance-A, Opp. Governor House Ranchi-834001 (अपीलार्थी /Appellant) स्थायी लेखा सं./Pan No. : Aaacc 7476 R (प्रत्यर्थी / Respondent) निर्धारिती की ओर से /Assessee By : Shri M.Κ.Chowdhary & Shri Devesh Poddar, Advocates राजस्व की ओर से /Revenue By : Shri Rajib Jain, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 05/01/2026 घोषणा की तारीख/Date Of Pronouncement : 05/01/2026 Per Bench : आदेश / Order These Are The Cross Appeals Filed By The Assessee & Revenue Against The Separate Orders Passed By The Id.Cit(A), Ranchi/Nfac, Delhi, Dated 12.04.2017, 26.04.2017, 25.04.2027, 28.04.2017, 08.11.2017, 30.01.2019, 21.12.2023, 19.02.2024, 20.02.2024 & 30.01.2024 For The

10,13,17,344 82,28,00,000 58,07,20,000 Grand total Disputes Rs. 13,13,47,37,752 3. The first issue is with regard to disallowance of Lease Rent/Depreciation Forest Land expenses. It was submitted that the assessee in some years has paid and some years been treated as the amortisation over the period of lease

SHIV PRASAD RAM,BOKARO vs. ASSESSING OFFICER, BOKARO

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

Bench: Shri Sonjoy Sarma & Shri Ratnesh Nandan Sahay(Virtual Hearing) Shiv Prasad Ram, I.T.O., Near Petrol Pump, Sector-9/A, Basanti Ward 3(1), Vs. More, Sector-Ix, S.O. Alkusa, Bokaro. Bokaro-827009 (Jharkhand) Pan No. Aqepr 2909 K Appellant/ Assessee Respondent/ Revenue

10(10AA). d) Failure to Substantiate Notices The learned AO did not provide adequate opportunity for the appellant to explain the retirement benefits due to insufficient communication. Multiple notices under Sections 142(1) and 133(6) were not complied with because of disconnection from the employer's accounts division post-retirement. This communication gap should not be the sole reason

ITO WARD-1(40, JSR vs. M/S ANAND VIHAR CONSTRUCTION PVT LTD, JSR

In the result, appeal of the Revenue is dismissed and the cross

Bench: Shri N.S.Saini & Shri Pavan Kumar Gadaleassessment Year : 2014-2015 Ito, Ward-1(4), Jamshedpur Vs M/S Anand Vihar Construction Pvt. Ltd., 12A, Rajendra Nagar, Near Durga Puja Maidan, Sakchi, Jamshedpur- 831001 Pan No. : Aaacc 7476 R Respondent (Appellant) .. & Co No.02/Ran/2018 Assessment Year : 2014-2015 M/S Anand Vihar Construction Vs Ito, Ward-1(4), Pvt. Ltd., Jamshedpur 12A, Rajendra Nagar, Near Durga Puja Maidan, Sakchi, Jamshedpur-831001 Pan No. : Aaacc 7476 R Respondent (Appellant) .. Revenue By Shri A.K.Mohanty,Jcit(Jr. Dr) Assessee By Shri Devesh Poddar, Adv. Date Of Hearing : 27.11.2018 Date Of Pronouncement : 28.11.2018

section 40(a)(ai) of the I.T.Act,1961 same is disallowable expenditure. Further as the details & ledger furnished by the assessee under the head Architect Drawing & MAP Approval are contradictory to each other, 10

ACIT vs. M/S XAVIER INSTITUTE OF SOCIAL SERVICE,

In the result, appeal filed by the revenue is dismissed

Bench: Shri N.S Saini & Pavan Kumar Gadaleassessment Year: 2009-2010

Section 12AA of the Act was withdrawn by the department. In the above circumstances, we do not find any good reason to interfere with the order of the CIT(A), which is hereby confirmed and ground of appeal of the revenue is dismissed. 6 IT A No.1 00/R an/2 014 Asse ssmen t Year: 2 009 -20 10 11. Ground

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)

disallowance of claim of deduction u/s 80IA of Rs. 43,10,307/ deduction u/s 80IA of Rs. 43,10,307/- on account of adjustment to the market price on account of adjustment to the market price by reducing the electricity duty without appreciating the fact that electricity duty is by reducing the electricity duty without appreciating the fact that electricity

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)

disallowance of claim of deduction u/s 80IA of Rs. 43,10,307/ deduction u/s 80IA of Rs. 43,10,307/- on account of adjustment to the market price on account of adjustment to the market price by reducing the electricity duty without appreciating the fact that electricity duty is by reducing the electricity duty without appreciating the fact that electricity

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)

disallowance of claim of deduction u/s 80IA of Rs. 43,10,307/ deduction u/s 80IA of Rs. 43,10,307/- on account of adjustment to the market price on account of adjustment to the market price by reducing the electricity duty without appreciating the fact that electricity duty is by reducing the electricity duty without appreciating the fact that electricity

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)

disallowance of claim of deduction u/s 80IA of Rs. 43,10,307/ deduction u/s 80IA of Rs. 43,10,307/- on account of adjustment to the market price on account of adjustment to the market price by reducing the electricity duty without appreciating the fact that electricity duty is by reducing the electricity duty without appreciating the fact that electricity

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)

disallowance of claim of deduction u/s 80IA of Rs. 43,10,307/ deduction u/s 80IA of Rs. 43,10,307/- on account of adjustment to the market price on account of adjustment to the market price by reducing the electricity duty without appreciating the fact that electricity duty is by reducing the electricity duty without appreciating the fact that electricity

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)

disallowance of claim of deduction u/s 80IA of Rs. 43,10,307/ deduction u/s 80IA of Rs. 43,10,307/- on account of adjustment to the market price on account of adjustment to the market price by reducing the electricity duty without appreciating the fact that electricity duty is by reducing the electricity duty without appreciating the fact that electricity

M/S JHARKHAND STATE CO-OPERATIVE LAC MARKETING & PROCUREMENT FED.LTD.,RANCHI vs. DCIT, CIRCLE-3, RANCHI

In the result, appeal of the Revenue i

Bench: Shri N.S.Saini & Shri Pavan Kumar Gadaleassessment Year : 2011-2012 Dcit, Cirlce-1, Ranchi Vs M/S The Jharkhand State Co-Operative Lac Marketing & Procurement Fed. Ltd. Jhascolampf Building Purulia Road, Bharatpuri, Ranchi-834001 Pan No. : Aaacc 7476 R Respondent (Appellant) .. & Assessment Year : 2012-2013 M/S The Jharkhand State Co- Vs Dcit, Cirlce-3, Ranchi Operative Lac Marketing & Procurement Fed. Ltd. Jhascolampf Building Purulia Road, Bharatpuri, Ranchi-834001 Pan No. : Aaacc 7476 R Respondent (Appellant) .. Revenue By Shri A.K.Mohanty,Jcit(Jr. Dr) Assessee By Shri Nitin Pasari, Adv. Date Of Hearing : 27.11.2018 Date Of Pronouncement : 29.11.2018

10(27) of the Act by the assessee for the A.Y. 2011 -12 is not allowable 3. Brief facts of the case are that the assessee is a Federation of Co-operative Societies registered under the provisions of Jharkhand State Co-operative Societies Act, 1935 and is engaged in the activity of promoting the marketing and procurement

DCIT CIR-1, RANCHI vs. M/S JHARKHAND STATE CO-OPERATIVE LAC MARKETING AND PROCUREMENT FEDRATION LTD., RANCHI

In the result, appeal of the Revenue i

Bench: Shri N.S.Saini & Shri Pavan Kumar Gadaleassessment Year : 2011-2012 Dcit, Cirlce-1, Ranchi Vs M/S The Jharkhand State Co-Operative Lac Marketing & Procurement Fed. Ltd. Jhascolampf Building Purulia Road, Bharatpuri, Ranchi-834001 Pan No. : Aaacc 7476 R Respondent (Appellant) .. & Assessment Year : 2012-2013 M/S The Jharkhand State Co- Vs Dcit, Cirlce-3, Ranchi Operative Lac Marketing & Procurement Fed. Ltd. Jhascolampf Building Purulia Road, Bharatpuri, Ranchi-834001 Pan No. : Aaacc 7476 R Respondent (Appellant) .. Revenue By Shri A.K.Mohanty,Jcit(Jr. Dr) Assessee By Shri Nitin Pasari, Adv. Date Of Hearing : 27.11.2018 Date Of Pronouncement : 29.11.2018

10(27) of the Act by the assessee for the A.Y. 2011 -12 is not allowable 3. Brief facts of the case are that the assessee is a Federation of Co-operative Societies registered under the provisions of Jharkhand State Co-operative Societies Act, 1935 and is engaged in the activity of promoting the marketing and procurement

M/S ANJENEYA ISPAT LTD.,SARAIKELA vs. DEPUTY COMMISSIONE OF INCOME TAX, CIRCELE-1, JAMSHEDPUR, JAMSHEDPUR

In the result, the appeal of the assessee is allowed

Bench: Shri Sonjoy Sarma & Shri Ratnesh Nandan Sahayi.T.A. No.75/Ran/2022 Assessment Year: 2009-10 M/S Anjeneya Ispat Ltd.…………….…….…............................……….……Appellant 29, Rain Basera, Sanjay Nagar Colony, Adityapur, Saraikela, Jharkhand- 831013. [Pan: Aagca1031N] Vs. Dcit, Circle-1, Jamshedpur.….....…..…..….........……........……...…..…..Respondent Appearances By: Shri Devesh Poddar, Adv., Appeared On Behalf Of The Appellant. Shri Kanhaiya Lal Kanak, Cit, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : December 18, 2025 Date Of Pronouncing The Order : January 06, 2026 Order Per Sonjoy Sarma: This Appeal Filed By The Assessee Is Directed Against The Order Of The Cit(A), Jamshedpur (Hereinafter Referred To As “Cit(A)”) Dated 25.09.2017 Passed Under Section 250 Of The Income-Tax Act, 1961 (Hereinafter Referred To As The “Act”). 2. Brief Facts Of The Case Are That The Assessee Filed Its Return Of Income For The Assessment Year 2019–20 Declaring A Total Income Of ₹62,64,116. The Case Was Selected For Complete Scrutiny. During The Relevant Previous Year, A Survey Operation Under Section 133A Of The Income-Tax Act, 1961 Was Conducted At The Business Premises Of The Assessee On 16.02.2019. Subsequently, Statutory Notices Under Sections 143(2) & 142(1) Of The Act Were Issued. In Response Thereto, The Assessee Appeared From Time To Time & Furnished Various Details & Documents As Called For. The Same Were Examined & Discussed By The Assessing Officer During The Course Of Assessment Proceedings. During

section 10(23). Accordingly, the AO disallowed the amount under section 14A of the Act. The AO also observed that

DCIT, CIRCLE-1, RANCHI vs. M/S A.K.TRANSPORT, RANCHI

In the result, appeal of the revenue is dismissed

Bench: Shri Rajesh Kumar, Am& Shri Sonjoy Sarma, Jm]

section 68 for making addition of sundry creditors which are appearing as payable in the Balance Sheet. Therefore, the addition of Rs.4,36,89,102/- u/s 68 is hereby deleted. Accordingly, this ground of appeal is allowed.” 5. After hearing the rival contentions and perusing the material on record, we find that the Ld. CIT(A), after taking into consideration

M/S MANIKARAN POWER LTD,RANCHI vs. ACIT, CIRCLE-2, RANCHI

In the result, the appeal of the assessee in ITA No

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahayit(Ss)A No. 01/Ran/2025 (Assessment Year: 2022-23) A.C.I.T., Manikaran Power Limited, Central Circle-2, Manikaran Tower, Kilburn Colony, Vs. Ranchi. P.O. Hinoo, Ranchi-834002 (Jharkhand) J.C.I.T. (In Situ), Pan No. Aaecm 4555 F Ranchi. Revenue/ Appellant Respondent/ Assessee Manikaran Power Limited, A.C.I.T., Manikaran Tower, Kilburn Colony, Central Circle-2, Vs. P.O. Hinoo, Ranchi-834002 Ranchi. (Jharkhand) Pan No. Aaecm 4555 F Revenue/ Appellant Respondent/ Assessee

10 IT(SS)A 01/Ran/2025 & ITA 471/Ran/2025 JCIT Vs. Manikaran Power Ltd. 35,77,52,226/- as bogus purchases. It was a submission that the Assessing Officer had also made the disallowance by invoking the provisions of Section

NEPAL CHANDRA DEY,RANCHI vs. ASSITANT /DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, RANCHI, RANCHI

In the result, the appeal of the assessee stands dismissed

Bench: Shri Sanjay Garg & Shri Rajesh Kumari.T.A. No.63/Ran/2022 Assessment Year: 2018-19 Nepal Chandra Dey.……....…...………………......................……...…..….. Appellant 58, Tatisilwai, Gandhi Nagar, Ranchi – 835103. [Pan: Agrpd0835D] Vs. Acit/Dcit, Circle-1, Ranchi.…..…..………..…….……….…………….. Respondent Appearances By: None Appeared On Behalf Of The Appellant. Shri Pranob Kumar Koley, Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : March 02, 2023 Date Of Pronouncing The Order : May 15, 2023 Order Per Sanjay Garg: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 15.06.2022 Of The National Faceless Appeal Centre [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’).

10,80,561.00 3. He received an intimation under 143(1)(a) from CPC Bangalore as to why the following sum of Rs. 678077.00 should not be disallowed keeping in view the provision where "Any sum received from employees as contribution to any provident fund or superannuation fund or any fund set up under ESI Act or any other fund

K M MEMORIAL HOSPITAL & RESERCH CENTRE (P) LTD,BOKARO vs. ACIT, CIRCLE-1,, HAZARIBAG

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

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

disallowance on account of non-deduction of TDS should be restricted to 30% of that amount under Section 40(a)(ia) of the Act. Accordingly, we also hold that the assessee is entitled to pay 30% of the total amount claimed under Section 40(a)(ia) of the Act. The Assessing Officer is accordingly directed to restrict the addition