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% of Rs.7,11,280/- (12,50,562 - 2011282 - 3,38,000) is disallowed & to total income of the assessee. Thus total of expenditure disallowed under this

ITO EXEMPTION WARD , JAMSHEDPUR vs. ALL INDIA WOMEN'S CONFERENCE , JAMSHEDPUR

In the result, both the appeals of the assesse are allowed

Bench: S/Shri N.S Saini & Pavan Kumar Gadale

disallowed the exemption as claimed u/s 11 by the assessee. “ 7. The assessee submitted the counter comments vide letter dated 11.09.2014 as under: "In response to your letter dated 2nd September 2014, we submit as follows:- (1) Aims and object of the trust are as follows:- (a) To help handicapped. mentally retarded and needy women and children to earn their

M/S BIJAY KUMAR SANTOSH KUMAR ,DHANBAD vs. ITO WARD-1(2), DHANBAD

In the result, appeal of the assessee is partly allowed

Bench: Shri Chandra Mohan Gargआयकर अऩीऱ सं./Ita No.78/Ran/2018 (नििाारण वषा / Assessment Year :2010-2011) M/S Bijay Kumar Santosh Kumar Vs. Ito, Ward-(1)2, Dhanbad Bata More, Jharia, Dhanbad-828111 स्थायी ऱेखा सं./ जीआइआर सं./ Pan/Gir No. : Aacfb 1219 L (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. यनधागररती की ओर से /Assessee By : Shri Devesh Poddar, Advocate राजस्व की ओर से /Revenue By : Shri P.K.Mondal, Acit(Dr) सुनवाई की तारीख / Date Of Hearing : 20/05/2019 घोषणा की तारीख/Date Of Pronouncement 21/05/2019 आदेश / O R D E R This Appeal Has Been Filed By The Assessee Against The Order Of Commissioner Of Income Tax (Appeals), Dhanbad, Jharkhand, Dated 24.01.2018 Passed In First Appeal No.16/Dhn/2013-14 For The Assessment Year 2010-2011. 2. The Assessee Has Raised The Following Grounds Of Appeal :- 1. For That The Ld. Cit(A) Was Not Justified In Confirming Disallowance Of Remuneration/Commission Paid To The Partners Smt. Manju Devi Drolia & Smt. Sangeeta Drolia. Remuneration Was Paid As Per Deed Of Partnership & Is An Allowable Expenditure. Disallowance As Confirm By Ld. Cit(A) Is Illegal & Incorrect. Both Were Working Partners Of The Firm. Nothing On Record Was Bought By Ld. A.O. To Contradict This Fact. As Such. Disallowance Made Is Unjustified & Illegal. 2. For That The Consultancy Charges Were Paid, To M/S H. K. Drolia & Company (Chartered Accountant) For Providing Consultancy Charges During The Year Under Consideration. The Same Has Been Paid In Past & Future & No Disallowance Was Made.

234B on the assessed income. Interest should be charged on the returned income following the decision of Hon’ble Jharkhand High Court. 8. For that other grounds in detail will be argued at the time of hearing. 3. Brief facts of the case are that the assessee filed its return of income on 15.10.2010 showing total income at Rs.1

SHRI VINSHNU KUMAR JALAN,RANCHI vs. ACIT CIR-3, RANCHI

In the result, appeal filed by the assessee is partly allowed for

Bench: Shri N.S Saini & Pavan Kumar Gadaleassessment Year: 2013-2014

section 194C of the Act. 7. Ld D.R. had no objection to the above submission of ld A.R. of the assessee. 8. In the given facts and circumstances of the case, we set aside the orders of lower authorities and remand the matter back to the file of the CIT(A) for adjudicating the issue afresh as per the discussions

SHRI NAVNEET MODI,RANCHI vs. DCIT,CIRCLE-2, RANCHI

In the result, both appeals of the assessee are allowed

Bench: Shri C.M.Garg, Jm & Shri L.P. Sahu, Am आयकर अऩीऱ सं./Ita No.106/Ran/2019 & आयकर अऩीऱ सं./Ita No.53/Ran/2019 (नििाारण वषा / Assessment Year :2015-2016 & 2013-2014) Shri Navneet Modi, Vs. Dcit, Circle-2, Ranchi Modi House, Kanke Dam Side Road, Kanke, Ranchi स्थायी ऱेखा सं./ Pan No. : Actpm 1511 F (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. यनधागररती की ओर से /Assessee By : Shri Devesh Poddar, Advocate राजस्व की ओर से /Revenue By : Shri Inderjeet Singh, Cit(Dr)

234B be charged on returned income following the decision of Hon'ble Jharkhand High Court. 6. For that other grounds in detail will be argued at the time of hearing. 3. Brief facts of the case are that the assessee is an individual, who derives income from trading of mining tools and filed his return of income on 30.09.2015 declaring

SANTHAL PARGANA SKILLED DEVELOPMENT FOR RURAL MASS,RANCHI vs. ITO (EXEMPTION) WARD,, RANCHI

Appeal is partly allowed in above terms

Bench: Sh. S.S.Godara[Assessment Year: 2014-15] Vs Santhal Pargana Skilled Ito, Development For Rural Mass, (Exemption) Ward, Chapu Toli, Argora, Ranchi. Ranchi-834002. Pan-Aalts9838D (Appellant) (Respondent) Appellant By Sh. Devesh Poddar, Adv. Respondent By Sh. P.K.Mondal, Jcit Date Of Hearing 07.01.2019 Date Of Pronouncement 09.01.2019

disallowance of [Assessment Year: 2014-15] Rs.1,00,000/- out of Rs.3,77,046/- would meet ends of justice. It is made clear that the impugned estimation would not be treated as a precedent against the assessee in any preceding assessment year. 3. Next argument raised at the assessee’s behest relates to re-computation of section 234B

CHANDRA SHEKHAR MISHRA,DHANBAD vs. ITO, WARD-1(2), DHANBAD

Appeal is partly allowed in above terms

Bench: Shri S.S.Godara & Dr. A.L. Sainiassessment Year :2016-17

disallowing gift of ₹6 lakh received from his father during the course of assessment and restricted to ₹2 lakh in the CIT(A)’s lower appellate order. Both the representatives fail to dispute the clinching fact ITA No.272/Ran/2019 A.Y. 2016-17 Chandra Sekhar Mishra Vs. ITO Wd-1(2), Dhanbad Page 2 that neither party’s submissions deserve

DCIT, JAMSHEDPUR vs. M/S HARIOM SMELTERS PVT. LTD., JAMSHEDPUR

In the result, appeal of the Revenue is partly allowed for statistical purposes

Bench: Shri N.S.Saini & Shri Pavan Kumar Gadalea.Y. : 2011-2012 Dy.Cit,Circle-1,C.H.Area, Vs M/S Hariom Smelters Jamshedpur Pvt. Ltd., 2, C.H.Area (New), Sonari, Jamshedpur- 831001 Pan No. : Aabch 5038 F Respondent (Appellant) .

section 234B as amended in the year 2006. The applicant craves leave to pray add/amend, modify any of 5. the grounds of Appeal. 2. Brief facts of the case are that the assessee is engaged in the business of manufacturing of rod, bar etc. and filed the return of income for the assessment year 2010-2011 on 26.09.2010 with

TATA CUMMINS PRIVATE LIMITED,PUNE vs. THE DCIT CIRCLE-1-JAMSHEDPUR AND THE ASSESSMENT UNIT, INCOME-TAX DEPARTMENT, NFAC, DELHI, JAMSHEDPUR

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

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahaytata Cummins Private Limited, D.C.I.T., Cummins India Office, Tower-A, 7Th Circle-1, Vs. Floor, Survey No. 21, Balewadi, Pune, Jamshedpur. Maharashtra. Pan No. Aaact 6353 L Appellant/ Assessee Respondent/ Revenue

disallowed by the Assessing Officer stands deleted. 16 Tata Cummins Vs DCIT 6. Grounds No. 5, 6 and 7 of the appeal are consequential in nature in regard to levy of interest under Section 234A, 234B

M/S CEMENT SUPPLY AGENCIES,RANCHI vs. DCIT CIRCLE-1, RANCHI

In the result, ground no 1 and 2 is dismissed

Bench: Hon’Ble Shri J. Sudhakar Reddy] I.T.A. No. 304/Ran/2016 Assessment Year : 2012-13 M/S. Cement Supply Agencies, .................................................................................Appellant 2Nd Floor, Adarsh Market, J.J. Road, Upper Bazar, Ranchi – 834 001. [Pan : Aacfc 6329 C] Dcit Cir 1...................……………………………………...................................................Respondent Ranchi Appearances By: Shri Devesh Poddar, Advocate Appearing On Behalf Of The Assessee. Shri P.K. Mondal, Jr. Dr Appearing On Behalf Of The Revenue. Date Of Concluding The Hearing : February 27, 2018 Date Of Pronouncing The Order : February 28, 2018 Order Per J. Sudhakar Reddy, Am

disallowance of 10% of the general expenditure amounting to Rs. 83,520/-. I do not find any merit in the submissions of the assessee, I refuse to interfere in these factual findings of the revenue authorities. In the result, ground no 1 and 2 is dismissed. 3. Ground no 3 is on the levy of interest under section 234A

JAMIPOL LTD,JAMSHEDPUR vs. ACIT, JAMSHEDPUR

In the result, both the appeals of assessee being ITA Nos

disallowance can be made on adhoc basis, which is not at all maintainable in the eye of law. Therefore, ground no.1 relating to addition of Rs. 49,42,950/- on account of Other expenses, Traveling expenses, Advertisement, Promotion & Selling of expenses made by the AO and confirmed by the CIT-A is deleted. 34. Ground no. 2 relating to confirmation

JUSCO EDUCATION MISSION FOUNDATION ,JAMSHEDPUR vs. DCIT EXEMPTION CIRCLE , RANCHI

In the result, this appeal of assessee is allowed

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

234B should have been charged on returned income. 7. For the assessee begs leave to add, alter and withdraw any grounds of appeal during the course of hearing thereof or prior thereto." 2. The facts of the case, in brief, are that the appellant is a society engaged in running of educational institution. The assessee is registered under Section 12A/12AA

M/S CHHAGANLAL AGARWAL,CHAIBASA vs. ITO,WARD-3(4), CHAIBASA

In the result, appeal of the assessee is allowed

Bench: Shri Chandra Mohan Garg, Jm & Shri L.P. Sahu, Am आयकर अपीऱ सं./Ita No.319/Ran/2018 (नििाारण वषा / Assessment Year :2010-2011) M/S Chhaganlal Agarwal, Vs. Ito Ward-3(4), Chaibasa Bari Bazar, Chaibasa-833201 स्थायी ऱेखा सं./ जीआइआर सं./ Pan/Gir No. : Aaffc 6053 J (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) .. निर्धाऩिती की ओर से /Assessee By : Shri Devesh Poddar, Advocate राजस्व की ओर से /Revenue By : Shri P.K.Mondal, Addl.Cit(Dr)

section 40(b))(v) was applicable, as such, 2 disallowance made on the basis of provision applicable upto to A.Y'. 2009-10 is unjustified, illegal and incorrect. 4. For that Ld. A.O. was not justified in charging interest u/s 234A and 234B

SRI AJAY KUMAR KHATORE,RANCHI vs. DCIT CIRCLE-1, RANCHI

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

Bench: Shri N.S.Saini & Shri Pavan Kumar Gadalea.Y. : 2012-2013 Sri Ajay Kumar Khatore, Vs Dcit, Circle-1, Ranchi North Market Road, Upper Bazaar, Ranchi-834001 Pan No. : Aaacb 7488 C Respondent (Appellant) .

234B on the assessed income was not justified. Interest should be charged on the returned income following the decision of Hon’ble Jharkhand High Court. 2. Brief facts of the case are that the assessee is engaged in the business of wholesale trading of Kerosene, Tyre, Tube and also provide excavator for the purpose of hiring and filed the return

CCL,RANCHI vs. ACIT CIR-1, RANCHI

In the result, appeal of the assessee in ITA No

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

234B Total Rs. 1,75,11,86,674 1,10,13,17,344 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

M/S. CENTRAL COALFIELDS LTD.,,RANCHI vs. DCIT, CIRCLE-1,, RANCHI

In the result, appeal of the assessee in ITA No

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

234B 5,10,00,000 65,48,51,116 35,29,25,558 10,09,00,000 21,99,00,000 36,08,20,000 39,21,891 7,54,00,000 Total Rs. 1,75,11,86,674 1,10,13,17,344 82,28,00,000 58,07,20,000 Grand total Disputes

DCIT CIR-1, RANCHI vs. CCL, RANCHI

In the result, appeal of the assessee in ITA No

234B 39,98,32,440 24,09,000 30,88,83,502 12,00,000 7,00,000 5,00,

CCL,RNCHI vs. ACIT CIR-1 , RANCHI

In the result, appeal of the assessee in ITA No

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

234B 7,54,00,000 Total Rs. 1,75,11,86,674 1,10,13,17,344 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