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)

section 143(3) of the Act and books of accounts of the assessee were not rejected by the assessing officer. We have already taken a view in para No.18 of this order that ad hoc disallowance M/s Aditya Birla Chemicals India Ltd. ITA Nos. 125 to 127/Ran/2015 ITA Nos. 131, 136 & 137/Ran/2015 C.O. No. 18 to 20/Ran/2017 (Arising

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)

section 143(3) of the Act and books of accounts of the assessee were not rejected by the assessing officer. We have already taken a view in para No.18 of this order that ad hoc disallowance M/s Aditya Birla Chemicals India Ltd. ITA Nos. 125 to 127/Ran/2015 ITA Nos. 131, 136 & 137/Ran/2015 C.O. No. 18 to 20/Ran/2017 (Arising

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)

section 143(3) of the Act and books of accounts of the assessee were not rejected by the assessing officer. We have already taken a view in para No.18 of this order that ad hoc disallowance M/s Aditya Birla Chemicals India Ltd. ITA Nos. 125 to 127/Ran/2015 ITA Nos. 131, 136 & 137/Ran/2015 C.O. No. 18 to 20/Ran/2017 (Arising

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)

section 143(3) of the Act and books of accounts of the assessee were not rejected by the assessing officer. We have already taken a view in para No.18 of this order that ad hoc disallowance M/s Aditya Birla Chemicals India Ltd. ITA Nos. 125 to 127/Ran/2015 ITA Nos. 131, 136 & 137/Ran/2015 C.O. No. 18 to 20/Ran/2017 (Arising

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 on account of claim u/s 801B for non-filing the Return in due date. 2. That the return was filed on 31.03.2019, due date was 30.09.2018. That the order u/s 143(1)(a) is being enclosed. Please refer to the Annexure. 3. That the return has been filed delayed due to continuous treatment of the Director who looks after

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 on account of claim u/s 801B for non-filing the Return in due date. 2. That the return was filed on 31.03.2019, due date was 30.09.2018. That the order u/s 143(1)(a) is being enclosed. Please refer to the Annexure. 3. That the return has been filed delayed due to continuous treatment of the Director who looks after

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’).

disallowance of loss claimed, if return of the previous year for which set off of loss is claimed was furnished beyond the due date specified under sub-section (1) of section 139; 8

DY. COMMISSIONER OF INCOME TAX, JAMSHEDPUR vs. URANIUM CORPORATION OF INDIA LIMITED, JAMSHEDPUR

In the result, this appeal of the revenue is dismissed

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahayd.C.I.T., Uranium Corporation Of India Jamshedpur. Limited, Vs. Turamardie Mines, Sundar Nagar, East Singhbhum-832107 (Jharkhand) Pan No. Aaacu 2207 N Appellant/ Assessee Respondent/ Revenue

disallowance was made by the ITA 205/Ran/2023 DCIT Vs. Uranium Corporation of India assessee itself. The ld. AR further submitted that the penalty should not be imposed under Section 270A of the Act for making inadvertent error which was subsequently rectified. The ld. AR in his submission submitted that even the show cause notice issued under Section 270A

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

Section 37(1) of the Act is unsustainable and consequently we delete the same. 8. In the result, the appeal of the assessee in ITA No. 471/Ran/2024 stands allowed. 9. Coming to the revenue's appeal, it is noticed that the ld. CIT(A) has categorically given a finding that in respect of amount of ₹ 57.00 lacs, the recipients have

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

section 40(a)(ia) as amended by Finance Act, 2014 w.e.f. 01/04/2015 prescribing such disallowance to be restricted to 30% only than the entire amount of Rs.1,79,800/-, applies with retrospective effect. Learned Departmental Representative vehemently opposes this legal plea. He pleads that the said proviso does not carry any retrospective effect. We find no force in Revenue

M/S S.P.ENTERPRISES,JAMSHEDPUR vs. ITO WARD-1(5), JAMSHEDPUR

Bench: Shri S.S.Godara & Dr. A.L. Sainiassessment Year :2010-11

disallowance of Rs.6,71,212/-. 8. Lastly comes the assessee’s challenge to section 68 unexplained cash credits addition of Rs.41

M/S S.P.ENTERPRISES,JAMSHEDPUR vs. ITO WARD-1(5), JAMSHEDPUR

Bench: Shri S.S.Godara & Dr. A.L. Sainiassessment Year :2010-11

disallowance of Rs.6,71,212/-. 8. Lastly comes the assessee’s challenge to section 68 unexplained cash credits addition of Rs.41

M/S S.P ENTERPRISES,JAMSHEDPUR vs. DCIT, JAMSHEDPUR

Bench: Shri S.S.Godara & Dr. A.L. Sainiassessment Year :2010-11

disallowance of Rs.6,71,212/-. 8. Lastly comes the assessee’s challenge to section 68 unexplained cash credits addition of Rs.41

SRI SAURABH TIWARY,JAMSHEDPUR vs. ACIT CIR-3 , JAMSHEDPUR

Appeal is partly allowed in above terms

Bench: Shri S.S, Godara, Jm & Dr. A.L. Saini, Am Assessment Year:2013-14 बनाम Sauravh Tiwary Acit, Circle-3, Jamshedpur / Banglow No.9999/287, Vijaya V/S. Garden, 5Th Phase, Baridih, Jamshedpur-831017. Pan No.Agfpt6115J अपीलाथ" /Appellant ""यथ" /Respondent ..

8. As for as disallowance under Explanation to Sec.37(1) of the Act is concerned, explanation to Sec.37(1) of the Act was inserted by the Finance (No.2) Act, 1998 and it only provides that any expenditure incurred by an assessee for any purpose which is an offence or which is prohibited by Law shall not be deemed to have

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

8. In reply, the Ld.CIT DR placed reliance on the decision of the Hon'ble Madhya Pradesh High Court decision in the case of Northern Coal Fields Ltd. in Income Tax Appeal No: 32 of 2017 passed in Writ petition No.5424 of 2020 dated 15/04/2025 wherein the Hon'ble Madhya Pradesh High Court has held as follows:- 9. V. Section

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

disallowing the deduction under Chapter VI-A (Section 80C). The Appellant claimed a deduction of ₹1,50,000, which is allowable under the law. However, only ₹51,547 was allowed based on the employer's Form 16. Fixed deposits (FDs) made for a tenure of 5 years or more with a scheduled bank were eligible for deduction under Section

ACIT CENTRAL CIRCLE, JAMSHEDPUR vs. M/S SURAJ SOLUTION PVT LTD, JAMSHEDPUR

In the result, both appeals of the Revenue are dismissed and the

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

8% prescribed under section 44AD of the Act and if disallowance is upheld it would lead to increase in profit

ACIT CENTRAL CIRCLE , JAMSHEDPUR vs. M/S SURAJ SOLUTIONS PVT LTD , JAMSHDPUR

In the result, both appeals of the Revenue are dismissed and the

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

8% prescribed under section 44AD of the Act and if disallowance is upheld it would lead to increase in profit