BADRINATH SALES PRIVATE LIMITED,ADITYAPUR, WEST SINGHBHUM vs. DCIT/ACIT CIRCLE 1 JSR, JAMSHEDPUR

In the result, the appeal of the assessee is allowed

250", "Section 147", "Section 148", "Section 131", "Section 145(3)", "Section 143(3)", "Section 142(1)", "Section 144" ], "issues": "1. Whether the reassessment proceedings are barred by limitation due to delayed service of notice under Section 148. 2. Whether the additions on account of alleged suppression of stock and disallowance

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

1 | 10 IT(SS)A 01/Ran/2025 & ITA 471/Ran/2025 JCIT Vs. Manikaran Power Ltd. from 06.10.2025 to 10.10,2025 on rotational basis. In the following cases appeal orders have been passed by this office. In some cases, appeals of the same assessee's are pending with the undersigned for other assessment years. Hence, these cases cannot be argued by the undersigned

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

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

Bench: Shri Sanjay Garg & Shri Manish Boradi.T.A. No.130/Ran/2018 Assessment Year: 2014-15 M/S Bharat Coking Coal Ltd…………..…...…......................……...…..….. Appellant Finance Directorate, Ground Floor, Koyla Bhawan, Koyla Nagar, Dhanbad-826005. [Pan: Aaacb7934M] Vs. Acit, Circle-1, Dhanbad…..……………………….……….…………….. Respondent Appearances By: Shri M. K. Choudhary, Advocate, Appeared On Behalf Of The Appellant. Shri Saumyajit Das Gupta, Cit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : August 26, 2022 Date Of Pronouncing The Order : September 20, 2022 Order Per Sanjay Garg: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 20.09.2017 Of The Commissioner Of Income Tax (Appeals), Dhanbad [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’).

250 of the Income Tax Act (hereinafter referred to as the ‘Act’). 2. At the outset, the ld. Counsel for the assessee has submitted that the only issue involved in this appeal is relating to disallowance u/s 40(a)(ia) on account of non- deduction of TDS on interest expenditure amounting to Rs.132,20,00,000/-. The ld. Counsel

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

250 r.w.s. 254 of the Income Tax Act, 1961 (in I.T.A. No.: 45/RAN/2020 Assessment Year: 2010-11 M/s. Himanchal Construction Co. Pvt. Ltd. short the “Act”) by ld. Commissioner of Income-tax (Appeals), Jamshedpur [in short ld. “CIT(A)”] dated 20.02.2020 which is arising out of the assessment order framed u/s 143(3)/154/263 of the Act dated

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

250 of the Act, the ld. CIT(A) is empowered to make further inquiry as he thinks fit or may direct the Assessing Officer to make further inquiry and report to the ld. CIT(A). As per section 251(1)(a) of the Act, in appeal against an order of assessment, he may confirm, reduce, enhance or annul the assessment

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

In the result, the appeal of the assessee stands allowed

Bench: Shri Sanjay Garg & Shri Rajesh Kumari.T.A. No.53/Ran/2019 Assessment Year: 2013-14 Shri Navneet Modi….…..…………..…...…......................……...…..….. Appellant Modi House, Kanke Dam Side Road, Kanke, Ranchi-834008. [Pan: Actpm1511F] Vs. Dcit, Circle-2, Ranchi.………………………….……….…………….. Respondent Appearances By: Shri Devesh Poddar, Adv., Appeared On Behalf Of The Appellant. Shri Pranob Kumar Koley, Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : February 28, 2023 Date Of Pronouncing The Order : April 28, 2023 Order Per Sanjay Garg: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 03.10.2018 Of The Commissioner Of Income Tax (Appeals), Ranchi [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’).

250 of the Income Tax Act (hereinafter referred to as the ‘Act’). 2. Earlier, the present appeal was disposed of vide order dated 30.10.2019 of this Tribunal. However, the said order was recalled vide order dated 29.12.2022 passed in MA No.20/Ran/2019. In view of this, we proceed to decide the appeal afresh. I.T.A. No.53/Ran/2019 Assessment Year: 2013-14 Shri Navneet

JITENDRA KUMAR SINGH,JAMSHEDPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, JAMSHEDPUR, JAMSHEDPUR

In the result, both the appeals of the assessee stands allowed

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

250 of the Income-tax Act, 1961. Since the issue involved therein is common, the same have been heard together and are being disposed of by a single consolidated order. 2. In ITA No. 64/Ran/2021, the assessee has taken the following grounds of appeal: “i. That the CPC erred in making an addition of INR 3,32,786/- with respect

JITENDRA KUMAR SINGH,JAMSHEDPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, JAMSHEDPUR, JAMSHEDPUR

In the result, both the appeals of the assessee stands allowed

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

250 of the Income-tax Act, 1961. Since the issue involved therein is common, the same have been heard together and are being disposed of by a single consolidated order. 2. In ITA No. 64/Ran/2021, the assessee has taken the following grounds of appeal: “i. That the CPC erred in making an addition of INR 3,32,786/- with respect

SMT SAROJ AGARWAL,RANCHI vs. ACIT CENTRAL CIRCLE-1, RANCHI

In the result, all the captioned appeals of the assessee are\nallowed

1), Ranchi\n3. CIT(A), Patna-3\n4. Pr. CIT,\n5. DR, ITAT, Ranchi Bench,\n6. Guard file.\nTrue Copy\nBy Order\nAssistant Registrar\nITAT, Ranchi Bench", "summary": {"facts": "The appeals were filed by the assessee against orders disallowing the claim of exemption under Section 10(38) for Long Term Capital Gain (LTCG) on the sale of shares. The Assessing

PREM CHAND SINGH,CHATRA vs. PR.CIT, DHANBAD

The appeal of the assessee is allowed for statistical purposes

Bench: Shri Sonjoy Sarma & Shri Ratnesh Nandan Sahayi.T.A. No.107/Ran/2024 Assessment Year: 2018-19 Pravin Engineering Pvt. Ltd.......................…...........................……….……Appellant Plot No.6A, Phase-1, Industrial Area, Adityapur, Jharkhand - 832109. [Pan: Aabcp0358E] Vs. Acit, National E-Assessment Centre, New Delhi.……........……...…..…..Respondent Appearances By: None Appeared On Behalf Of The Appellant. Shri Khubchand T. Pandya, Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : September 10, 2025 Date Of Pronouncing The Order : September 11, 2025 Order Per Sonjoy Sarma: The Present Appeal Has Been Preferred By The Assessee Against An Order Dated 28.02.2024 Of The National Faceless Appeal Centre [Hereinafter Referred To As ‘Cit(A)’] U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). 2. Brief Facts Of The Case Are That The Assessee Is A Company & Filed Its Return Of Income For The Assessment Year 2018-19 Declaring Total Income Of Rs.73,21,980/-. The Case Of The Was Selected For Scrutiny & The Assessing Officer Completed The Assessment U/S 143(3) Of The Act Assessing Total Income Of The Assessee At Rs.84,67,210/-. During The Assessment Proceedings, The Assessing Officer Pointed Out That The Tax Audit Report Has Identified That The Assessee Paid Its Directors A Sum Of Rs.11,36,000/- As Bonus Or Commission Which Was Otherwise Payable As Profits Or Dividend & This Amount Was Covered By Section 36(1)(Ii) Of The Act. The Assessing Officer Disallowed The Claim Of Commission As Claimed By The Assessee.

250 of the Income Tax Act (hereinafter referred to as the ‘Act’). 2. Brief facts of the case are that the assessee is a company and filed its return of income for the assessment year 2018-19 declaring total income of Rs.73,21,980/-. The case of the was selected for scrutiny and the Assessing Officer completed the assessment

PRAVIN ENGINEERING PRIVATE LIMITED,JAMSHEDPUR vs. ACIT , NATIONAL E-ASSESSMENT CENTRE

The appeal of the assessee is allowed for statistical purposes

Bench: Shri Sonjoy Sarma & Shri Ratnesh Nandan Sahayi.T.A. No.107/Ran/2024 Assessment Year: 2018-19 Pravin Engineering Pvt. Ltd.......................…...........................……….……Appellant Plot No.6A, Phase-1, Industrial Area, Adityapur, Jharkhand - 832109. [Pan: Aabcp0358E] Vs. Acit, National E-Assessment Centre, New Delhi.……........……...…..…..Respondent Appearances By: None Appeared On Behalf Of The Appellant. Shri Khubchand T. Pandya, Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : September 10, 2025 Date Of Pronouncing The Order : September 11, 2025 Order Per Sonjoy Sarma: The Present Appeal Has Been Preferred By The Assessee Against An Order Dated 28.02.2024 Of The National Faceless Appeal Centre [Hereinafter Referred To As ‘Cit(A)’] U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). 2. Brief Facts Of The Case Are That The Assessee Is A Company & Filed Its Return Of Income For The Assessment Year 2018-19 Declaring Total Income Of Rs.73,21,980/-. The Case Of The Was Selected For Scrutiny & The Assessing Officer Completed The Assessment U/S 143(3) Of The Act Assessing Total Income Of The Assessee At Rs.84,67,210/-. During The Assessment Proceedings, The Assessing Officer Pointed Out That The Tax Audit Report Has Identified That The Assessee Paid Its Directors A Sum Of Rs.11,36,000/- As Bonus Or Commission Which Was Otherwise Payable As Profits Or Dividend & This Amount Was Covered By Section 36(1)(Ii) Of The Act. The Assessing Officer Disallowed The Claim Of Commission As Claimed By The Assessee.

250 of the Income Tax Act (hereinafter referred to as the ‘Act’). 2. Brief facts of the case are that the assessee is a company and filed its return of income for the assessment year 2018-19 declaring total income of Rs.73,21,980/-. The case of the was selected for scrutiny and the Assessing Officer completed the assessment

SMT. SAROJ AGARWAL,RANCHI vs. ACIT, CENTRAL CIRCLE-1, RANCHI

In the result, all the captioned appeals of the assessee are\nallowed

1), Ranchi\n3. CIT(A), Patna-3\n4. Pr. CIT,\n5. DR, ITAT, Ranchi Bench,\n6. Guard file.\nTrue Copy\nBy Order\nAssistant Registrar\nITAT, Ranchi Bench", "summary": { "facts": "The assessee filed appeals against the orders of the CIT(A) which had disallowed the claim of exemption under Section 10(38) for Long Term Capital Gain (LTCG) arising from

ASHOK KUMAR PANDEY,DHANBAD vs. PR. CIT, DHANBAD

In the result, this appeal of assessee is allowed

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

250/- (ii) Purchase of bricks of ₹ 9,30,150/- (iii) Stone chips of ₹ 3,20,900/- (iv) Sand of ₹ 2,94,500/- (v) Steel of ₹ 11,78,852/- (vi) Plumbing material of ₹ 1,61,090/- (vii) Marble & Tiles of ₹ 17,73,356/- (b) Payment made to land owner of ₹ 31,06,375/- (c) Source & Advance

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

Section 14A of the Act r.w. Rule 8D of\nthe Rules were applicable on the assessee and after giving a show\ncause computed the disallowance at Rs. 27,19,753/- comprising of\nRs. 9,11,753/- under Rule 8D(2)(ii) and Rs. 17,32,000/- under Rule\n8D(2)(iii) of the Rules

INCOME TAX OFFICER, EXEMPTION WARD, RANCHI, RANCHI vs. DUKHHARAN MEMORIAL CHARITABLE TRUST, RANCHI

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

Bench: Shri Sonjoy Sarma & Shri Ratnesh Nandan Sahayi.T.A. No.261/Ran/2024 Assessment Year: 2017-18 Ito, Exemption Ward, Ranchi ….…………….……...................……….……Appellant Vs. Dudhharan Memorial Charitable Trust.…..….........……........……...…..…..Respondent Rani Hospital Behind Machlighar Booty Road, Ranchi, Jharkhand – 834001. [Pan: Aactd1772A] Appearances By: Shri Devesh Poddar, Adv., Appeared On Behalf Of The Appellant. Md. Shadab Ahmed, Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : December 18, 2025 Date Of Pronouncing The Order : January 14, 2026 Order Per Sonjoy Sarma: This Appeal Filed By The Assessee Is Directed Against The Order Of The Nfac, Delhi (Hereinafter Referred To As “Cit(A)”) Dated 20.03.2024 Passed Under Section 250 Of The Income-Tax Act, 1961 (Hereinafter Referred To As The “Act”).

250 of the Income-tax Act, 1961 (hereinafter referred to as the “Act”). 2. Brief facts of the case are that the assessee, a trust, filed its return of income for the assessment year 2017–18 declaring nil income. Subsequently, the case of the assessee was selected for limited scrutiny under CASS. Accordingly, notices under sections

KAMESHWAR ALLOYS AND STEELS PVT. LTD.,KOLKATA vs. ACIT, CENTRAL CIRCLE-1, RANCHI

In the result, the appeal of the assessee is allowed

Bench: Shri Sonjoy Sarma & Shri Ratnesh Nandan Sahayi.T.A. No.49/Ran/2024 Assessment Year: 2014-15 Kameshwar Alloys & Steels Pvt. Ltd….…............................……….……Appellant 128/3, Hazra Road, Bhawanipur, Kol-700026.. [Pan: Aadck6558K] Vs. Acit, Cc-1, Ranchi.................……….…..….........……........……...…..…..Respondent Appearances By: Shri Devesh Poddar, Adv., Appeared On Behalf Of The Appellant. Shri Md. Shadab Ahmed, Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : December 16, 2025 Date Of Pronouncing The Order : January 14, 2026 Order Per Sonjoy Sarma: This Appeal Filed By The Assessee Is Directed Against The Order Of The Cit(A)-3, Patna (Hereinafter Referred To As “Cit(A)”) Dated 05.02.2024 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 Company, Filed Its Return Of Income For The Assessment Year Under Consideration. The Case Was Originally Selected For Scrutiny On The Issue Of Share Capital & Share Premium Received During The Year. The Assessing Officer Completed The Assessment Ex Parte Under Section 144 Of The Income-Tax Act, 1961, On The Ground Of Alleged Non-Compliance & Made An Addition Of ₹2,00,00,000 Being Share Capital & Share Premium Received From Various Companies, Treating The Same As Unexplained Under Section 68 Of The Act. Subsequently, A Search & Seizure Operation Under

250 of the Income-tax Act, 1961 (hereinafter referred to as the “Act”). 2. Brief facts of the case are that the assessee company, filed its return of income for the assessment year under consideration. The case was originally selected for scrutiny on the issue of share capital and share premium received during the year. The Assessing Officer completed

INDIAN EDUCATION TRUST,DHANBAD vs. COMMISSIONER INCOME TAX APPEAL, INCOME TAX DEPARTMENT DELHI

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

Bench: Shri Sonjoy Sarma & Shri Ratnesh Nandan Sahay(Virtual Hearing) Indian Education Trust, Exemption Ward, Shishu Vihar, Bastacolla, Dhansar, Dhanbad. Vs. Dhanbad, Jharkhand. Pan No. Aaati 4414 L Appellant/ Assessee Respondent/ Revenue

1. That the learned Commissioner of Income Tax (Appeals) erred in law and on facts by dismissing the appeal under Section 250 without adjudicating the issues on merit, despite condoning the delay in filing the appeal. 2. That the order passed under Section 250 is perverse, arbitrary, and against the principles of natural justice as adequate opportunities were not provided

RAJESH JALAN,DHANBAD vs. DCIT/ACIT, CIRCLE-1, DHANBAD

The appeal of the assessee is allowed in full

Bench: SHRI SONJOY SARMA, JUDICIAL MEMBER SHRI RATNESH NANDAN SAHAY (Accountant Member)

250 of the Income-tax Act, 1961 (“the Act”) for the assessment year 2017-18. 2. Brief facts of the Case are that the assessee, an individual, is engaged in the business of furniture trading under the proprietorship concerns M/s R.K. Traders and M/s New Furniture Bazar. The assessee filed the return of income for A.Y. 2017–18 declaring

JAISWAL STEEL INDUSTRIES PRIVATE LIMITED,JAMSHEDPUR vs. ITO WARD 2(1), JAMSHEDPUR

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

Bench: Shri Sonjoy Sarma & Shri Ratnesh Nandan Sahayi.T.A. No.284/Ran/2024 Assessment Year: 2016-17 Jaiswal Steel Industries Pvt. Ltd. ….…….…............................……….……Appellant Dropadi Bhawan, Station Road, Jugsalai, Jharkhand- 831006. [Pan: Aabcj4471C] Vs. Ito, Ward-2(1), Jamshedpur.….....…..…..….........……........……...…..…..Respondent Appearances By: Shri Akshay Ringasia, Ar, Appeared On Behalf Of The Appellant. Shri Sumit Dasgupta, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : January 15, 2026 Date Of Pronouncing The Order : January 19, 2026 Order Per Sonjoy Sarma: This Appeal Filed By The Assessee Is Directed Against The Order Of The Nfac, Delhi (Hereinafter Referred To As “Cit(A)”) Dated 02.04.2024 Passed Under Section 250 Of The Income-Tax Act, 1961 (Hereinafter Referred To As The “Act”).

250 of the Income-tax Act, 1961 (hereinafter referred to as the “Act”). 2. Brief facts of the case are that the assessee is a company, filed its return of income for the assessment year 2016–17 declaring income as per return. Subsequently, reassessment proceedings were initiated and the assessment was completed by the Assessing Officer under section 147 read