ACIT, CIRCLE-3, RANCHI vs. SHRI SUMIT RAMSISARIA, RANCHI

Bench: Shri J.Sudhakar Reddy & Shri S.S.Godara

disallowing sundry creditors u/s 41(1) of the Act. The issue raised by the appellant is, whether the credit purchases can be added under section 41(1) of the Income Tax Act, 1961 when all the purchases have been accepted as genuine and all the creditors stood in the books of accounts of the appellant. As regards applicability of provisions

DCIT,CIRCLE-1,RANCHI, RANCHI vs. CENTRAL COALFIELDS LTD, RANCHI

In the result, appeal of the assessee is allowed and the appeal of the revenue is dismissed

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahaym/S Central Coalfields Ltd., D.C.I.T., Darbhanga House, Kutchery Road, Circle-1, Vs. Ranchi-834001 (Jharkhand) Ranchi. Pan No. Aaacc 7476 R Appellant/ Assessee Respondent/ Revenue D.C.I.T., Central Coalfield Ltd., Circle-1, 4Th Floor, Central Revenue Building Vs. Ranchi. Annexee, 5A, Main Road, Ranchi-834001 (Jharkhand) Pan No. Aaacc 7476 R Appellant/ Revenue Respondent/ Assessee

disallowed by the Assessing Officer, establishing mens rea in assessee's approach. 4. The CIT(A) failed to appreciate that the assessee is aided by a battery of CAs and advocates, still it deliberately filed inaccurate particulars of income. 5. Other grounds, if any, will be raised at the time of hearing." 2. The appeal of the assessee, bearing

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

In the result, appeal of the assessee is allowed and the appeal of the revenue

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

1. The Ld. CIT(A) had erred in restricting the penalty to its minimum, while the AO was fully justified in imposing penalty @ 150% of tax sought to be evaded. 2. The Assessee has given inaccurate particulars of allowable expenses and the same has been confirmed by the Ld.CIT(A) in his order relating to the Assessment order

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

In the result, appeal of the assessee is allowed

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahaym/S Central Coalfields Ltd., D.C.I.T., Darbhanga House, Kutchery Road, Circle-1, Vs. Ranchi-834001 (Jharkhand) Ranchi. Pan No. Aaacc 7476 R Appellant/ Assessee Respondent/ Revenue

Disallowance u/s 14A ₹ 2,12,51,000/- (ii) Prior period expenses ₹ 2,21,98,000/- (iii) Land & Crop Compensation ₹ 2,80,62,000/- (iv) Sports grant and grants of school ₹ 4,73,83,000/- (v) Community development and environmental ₹ 8,73,15,000/- expenses (vi) Mines development expenses ₹ 1,63,23,000/- (vii) CMPDIL Expenses ₹ 18,36,39,000/- (viii

NEERAJ KUMAR SINHA,JAMSHEDPUR vs. ITO WARD-1(1), JAMSHEDPUR

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

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahayneeraj Kumar Sinha, I.T.O., Prop.-M/S Neeraj Engineering, Chota Ward-1(1), Vs. Ghamaria, Saraikela-Kharsawan, Jamshedpur. Jamshedpur-832108 (Jharkhand) Pan No. Bopps 2885 K Appellant/ Assessee Respondent/ Revenue

sections 36 and 43B respectively cannot be held to be retrospective. 1.12 For that recently the Tribunal in a batch of appeals in the cases of Raj Kumar Vs. ITO CPC Bangaluru in ITA. No. 1392/Del/2021 and other appeals by order dated 28.02.2022 considering various decisions rendered by various High Courts and the Tribunals held that the amendment brought

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)

36,651/- was the opening balance for the year under consideration. By no means can the opening balance be considered as unexplained cash credit and addition can be made U/s 68 for the year under consideration. As such, Ld. CIT(A) was not justified in confirming the addition made by the Ld. AO to the tune of opening balance

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]

section 43B which starts with a non-obstante clause and allows deduction of deposit of Employee’s contribution if made before return filing date under 139(1). iii. That the order of CPC is a mistake apparent from record and in gross violation of the judgement of the Hon’ble Supreme Court and the jurisdictional Jharkhand High Court

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]

section 43B which starts with a non-obstante clause and allows deduction of deposit of Employee’s contribution if made before return filing date under 139(1). iii. That the order of CPC is a mistake apparent from record and in gross violation of the judgement of the Hon’ble Supreme Court and the jurisdictional Jharkhand High Court

ACIT CIRCLE-1, DHANBAD vs. M/S. BHARAT COKING COAL LIMITED, DHANBAD

In the result, this appeal of revenue is dismissed

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

36,970/- for the A.Y. 2017-18. The assessment was completed under Section 143(3) of the Income Tax Act, 1961 (in short, the Act) on 24/12/2019 determining total income of ₹ 550,97,91,015/- by making following additions: (a) Under Loading Charges : ₹ 121,08,01,000/- (b) Demurrage Charges : ₹ 23,77,00,000/- 3. Under-loading charges: The Assessing

DCIT CIRCLE-1, DHANBAD vs. BHARAT COKING COAL LTD.,, DHANBAD

In the result, this appeal of revenue is dismissed

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

36,970/- for the A.Y. 2017-18. The assessment was completed under Section 143(3) of the Income Tax Act, 1961 (in short, the Act) on 24/12/2019 determining total income of ₹ 550,97,91,015/- by making following additions: (a) Under Loading Charges : ₹ 121,08,01,000/- (b) Demurrage Charges : ₹ 23,77,00,000/- 3. Under-loading charges: The Assessing

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

36,08,20,000 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

JOKHIRAM DURGADUTT,RANCHI vs. DCIT, CIRCLE-1, RANCHI

In the result, this appeal of the assessee is allowed

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahayjokhiram Durgadutt, D.C.I.T., 9, J.D. Corporate, Behind J.D. High Circle-1, Vs. Street, Main Road, Ranchi-834001 Ranchi. (Jharkhand) Pan No. Aabfj 2200 Q Appellant/ Assessee Respondent/ Revenue

36,208/-is disallowed and added to its total income since the said aggregate amount is actually a business receipt. Also, penalty proceedings under Section 271(1)(c) of the IT Act is separately initiated for furnishing of inaccurate particulars of income and finally imposed a penalty of Rs. 21,12,388/- under Section 271(1

PADAM KUMAE JAIN,RANCHI vs. CIT, CENTRAL, PATNA

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

Bench: Shri S.S. Godara, Jm & Dr. A.L. Saini, Am आयकरअपीलसं./Ita No.289/Ran/2019 (िनधा"रणवष" / Assessment Year: 2012-13) Padam Kumar Jain Vs. Cit, Central, Cr Building, Beer Chand Patel Marg, Patna – 800001. Ratanlalsurajmal Compound, Main Road, Ranchi – 834001, Jharkhand "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Abrpj 0001 E (Assessee) .. (Revenue)

section 142(1) of the Act, dated 20.06.2016, which were furnished by the assessee during the original assessment proceedings, the copy of notice u/s 142(1) of the Act is reproduced below for ready reference: “Sub: Income Tax assessment in your case AY 2012-13 notice u/s 142(1) reg. Following details / explanations / clarifications may be furnished on or before

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)

v) Other staff welfare expenses - Rs.23,36,185/- This amount was disallowed by the Assessing officer on the ground that these expenses had no connection with the business of Company. As per details filed before the A.O., the other staff welfare expenses were found to have been given to the employees tea and snacks within office and factory premises, stitching

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)

v) Other staff welfare expenses - Rs.23,36,185/- This amount was disallowed by the Assessing officer on the ground that these expenses had no connection with the business of Company. As per details filed before the A.O., the other staff welfare expenses were found to have been given to the employees tea and snacks within office and factory premises, stitching

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)

v) Other staff welfare expenses - Rs.23,36,185/- This amount was disallowed by the Assessing officer on the ground that these expenses had no connection with the business of Company. As per details filed before the A.O., the other staff welfare expenses were found to have been given to the employees tea and snacks within office and factory premises, stitching

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)

v) Other staff welfare expenses - Rs.23,36,185/- This amount was disallowed by the Assessing officer on the ground that these expenses had no connection with the business of Company. As per details filed before the A.O., the other staff welfare expenses were found to have been given to the employees tea and snacks within office and factory premises, stitching

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)

v) Other staff welfare expenses - Rs.23,36,185/- This amount was disallowed by the Assessing officer on the ground that these expenses had no connection with the business of Company. As per details filed before the A.O., the other staff welfare expenses were found to have been given to the employees tea and snacks within office and factory premises, stitching

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)

v) Other staff welfare expenses - Rs.23,36,185/- This amount was disallowed by the Assessing officer on the ground that these expenses had no connection with the business of Company. As per details filed before the A.O., the other staff welfare expenses were found to have been given to the employees tea and snacks within office and factory premises, stitching