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48 results for “disallowance”+ Section 80clear

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Key Topics

Addition to Income43 Section 14836 Section 14A34 Disallowance34 Section 35E29 Section 234A29 Section 143(3)21 Depreciation14 Section 4012 Section 153A

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

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

ITA 5/RAN/2024[2019-20]Status: DisposedITAT Ranchi07 May 2025AY 2019-20

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

Section 139Section 139(1)Section 139(4)Section 143(1)(a)Section 801Section 801B

disallowance of deduction claimed under sections 10AA, 80-IA, 80-IAB, 80-IB, 80-IC, 80- ID or section 80

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

Showing 1–20 of 48 · Page 1 of 3

10

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

ITA 4/RAN/2024[2018-19]Status: DisposedITAT Ranchi07 May 2025AY 2018-19

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

Section 139Section 139(1)Section 139(4)Section 143(1)(a)Section 801Section 801B

disallowance of deduction claimed under sections 10AA, 80-IA, 80-IAB, 80-IB, 80-IC, 80- ID or section 80

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

ITA 63/RAN/2022[2018-19]Status: DisposedITAT Ranchi15 May 2023AY 2018-19

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’).

Section 143(1)Section 2(24)(x)Section 250Section 36(1)(va)

disallowance of deduction claimed under sections 10AA, 80- IA, 80-IAB, 80-IB, 80-IC, 80-ID or section 80

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

ITA 126/RAN/2015[2009-10]Status: DisposedITAT Ranchi08 Jul 2020AY 2009-10

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)Section 40

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

ITA 136/RAN/2015[2009-10]Status: DisposedITAT Ranchi08 Jul 2020AY 2009-10

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)Section 40

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

ITA 127/RAN/2015[2010-11]Status: DisposedITAT Ranchi08 Jul 2020AY 2010-11

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)Section 40

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

ITA 131/RAN/2015[2008-09]Status: DisposedITAT Ranchi08 Jul 2020AY 2008-09

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)Section 40

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 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

ITA 137/RAN/2015[2010-11]Status: DisposedITAT Ranchi08 Jul 2020AY 2010-11

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)Section 40

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

ITA 125/RAN/2015[2008-09]Status: DisposedITAT Ranchi08 Jul 2020AY 2008-09

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)Section 40

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

JHARKHAND URJAA SANCHARAN NIGAM LTD.,RANCHI vs. ITO WARD 1(4),, RANCHI

In the result, this appeal of assessee is dismissed

ITA 78/RAN/2023[2017-18]Status: DisposedITAT Ranchi30 May 2025AY 2017-18

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay(Virtual Hearing) Jharkhand Urjaa Sancharan Nigam I.T.O., Limited, Ward 1(4), Vs. Sldc Building, Ranchi-834002. Ranchi. Pan No. Aadcj 3112 A Appellant/ Assessee Respondent/ Revenue

Section 139(1)Section 139(3)Section 139(4)Section 143(3)Section 80

disallowance of carried forward of loss by the Assessing Officer u/s 143(3) of the Income Tax Act, 1961 for not filing the returns u/s 139(1) of the Income Tax Act, 1961 thereby attracting the provisions of section 139(3) read with section 80

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

ITA 335/RAN/2017[14-15]Status: DisposedITAT Ranchi28 Nov 2018

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 143(2)Section 143(3)Section 40

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

M/S ALAM HOSPITAL & RESEARCH CENTRE PVT LTD,RANCHI vs. DCIT CIR-2, RANCHI

In the result, grounds of appeal raised by the assessee are allowed for statistic- al purposes only

ITA 117/RAN/2018[14-15]Status: DisposedITAT Ranchi28 Mar 2025

Bench: SHRI GEORGE MATHAN (Judicial Member), SHRI RATNESH NANDAN SAHAY (Accountant Member)

Section 143(3)Section 147Section 80Section 80I

Section 80-IB(11C) was disallowed. 4. The learned Sr. DR for the revenue also confirmed the position as taken

ITO, TDS,, RANCHI vs. M/S. CHINNAMASTIKA CEMENT & ISPAT LTD.,, RAMGARH

In the result, the grounds of appeal raised by the revenue are dismissed

ITA 17/RAN/2022[15-16]Status: DisposedITAT Ranchi27 May 2025

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

Section 133Section 133A

80,070/- under Section 201(1)/201(1A) of the Act on account of short deducting of tax at source. 5. Aggrieved by the order of the Assessing Officer, the assessee company filed appeal before the learned. The CIT(A). vide the impugned order, deleted the additions made by the Assessing Officer under Section 201(1)/201

ITO, TDS, RANCHI, RANCHI vs. M/S. CHHINAMASTIKA CEMENT & ISPAT PVT. LTD.,, RAMGARH

In the result, the grounds of appeal raised by the revenue are dismissed

ITA 18/RAN/2022[16-17]Status: DisposedITAT Ranchi27 May 2025

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

Section 133Section 133A

80,070/- under Section 201(1)/201(1A) of the Act on account of short deducting of tax at source. 5. Aggrieved by the order of the Assessing Officer, the assessee company filed appeal before the learned. The CIT(A). vide the impugned order, deleted the additions made by the Assessing Officer under Section 201(1)/201

M/S USHA MARTIN LTD,KOLKATA vs. ACIT CIR-3, RANCHI

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

ITA 68/RAN/2017[2007-08]Status: DisposedITAT Ranchi12 Jun 2025AY 2007-08

Bench: BEFORES/SHRI GEORGE MATHAN, JUDICIAL MEMBER AND RATNESH NANDAN SAHAY (Accountant Member)

For Appellant: S/Shri Aditya Hans/Vishal Jain and Ashis JainFor Respondent: Smt. Rinku Singh, CIT DR

Section 234Section 244A

disallowance as made by the AO is deleted in its entirety. Consequently, additional grounds No.1.4 and 1.5 of the assessee stand allowed. 8. Coming to additional Ground No.1.6, same is against interest under section 244A of the Act. No arguments have been placed. Ground No.1.7 is against interest under section 234 B and 234D, theseare consequential in nature. Consequently, additional

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

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

ITA 206/RAN/2024[2009-10]Status: DisposedITAT Ranchi20 Feb 2026AY 2009-10

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahayd.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 M/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

Section 271Section 271(1)(c)Section 274Section 40

Section 143(3) of the Income Tax Act, 1961 (in short, the Act) was passed by the Assessing Officer and following additions/disallowances were made: DCIT Vs M/s CCL & 1 Anr. Sl. Head of addition/disallowance Amount No. (i) Disallowance u/s 14A ₹ 1,64,80

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 is dismissed

ITA 209/RAN/2024[2009-10]Status: DisposedITAT Ranchi20 Feb 2026AY 2009-10

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahayd.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 M/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

Section 271Section 271(1)(c)Section 274Section 40

Section 143(3) of the Income Tax Act, 1961 (in short, the Act) was passed by the Assessing Officer and following additions/disallowances were made: DCIT Vs M/s CCL & 1 Anr. Sl. Head of addition/disallowance Amount No. (i) Disallowance u/s 14A ₹ 1,64,80

SHAH BROTHERS,CHAIBASA vs. ACIT CENTRAL CIRCLE-1, RANCHI

In the result, this appeal of the assessee is allowed

ITA 134/RAN/2023[2013-14]Status: DisposedITAT Ranchi10 Jun 2025AY 2013-14

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahayshah Brothers, A.C.I.T., Thana Lane, Chaibasa-833201 Central Circle-1, Vs. (Jharkhand) Ranchi. Pan No. Aazfs 7498 F Appellant/ Assessee Respondent/ Revenue

Section 143(3) r.w.s. 263 wherein the Assessing Officer took the stand that Rajshila Nirman Pvt. Ltd. was not existent at the given address and Rajshila Nirman Pvt. Ltd. did not have the machinery/excavation machinery to carryout the development of mining area. It was a submission that consequently the Assessing Officer disallowed the expenditure of Rs. 80

MANU KUMAR SHAHI,JAMSHEDPUR vs. ITO WARD-2(3), JAMSHEDPUR

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

ITA 8/RAN/2022[2018-19]Status: DisposedITAT Ranchi28 Apr 2023AY 2018-19

Bench: Shri Sanjay Garg & Shri Rajesh Kumari.T.A. No.8/Ran/2022 Assessment Year: 2018-19 Manu Kumar Shahi…….…..…………..…...…......................……...…..….. Appellant 94, East Plant Basti, Burmanines, Jamshedpur, Jharkhand-831007. [Pan: Barps6204E] Vs. Ito, Ward-2(3), Jamshedpur.……………………….……….…………….. Respondent Appearances By: Shri Nitin Pasari, Adv., Appeared On Behalf Of The Appellant. Shri Pranob Kumar Koley, Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : March 01, 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 16.12.2021 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’).

Section 139(1)Section 139(5)Section 143(1)Section 250Section 40

80,810/-. Thereafter, return of income was revised under Section 139(5) on 18.02.2019 reducing the refund amount to Rs. 23,450/-. In the revised return, the appellant has suo moto added Rs.8,40,403/- on account of belated payment of employee's contribution to PF and ESIC. The revised return was processed under Section 143(1) on 1 I.T.A

CCL,RANCHI vs. DCIT CIR-1, RANCHI

In the result, appeal of the assessee in ITA No

ITA 165/RAN/2017[07-08]Status: DisposedITAT Ranchi05 Jan 2026

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 आदेश / Order Per Bench : 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

For Appellant: Shri M.Κ.ChowdharyFor Respondent: Shri Rajib Jain, CIT-DR

Section 14ASection 234ASection 35E

Section 14A of the Act was in existence and the some disallowances were called for. It was submitted that the disallowance should be proportionate to the investment made. 33. In rejoinder, Id. AR submitted that the bonds were on account of securitization of the debts. It was the submission that in the earlier years the Id.CIT(A) has held this