SRI ANIL KUMAR ,DHANBAD vs. ITO WARD-1(1), DHANBAD

Appeal is partly allowed in above terms

Bench: Shri S.S.Godarai.T.A No.66/Ran/2018 Assessment Year: 2008-09 Sri Anil Kumar Dhaiya, Ism, Vs. Ito-1(1), Dhanbad Dhanbad-828111 Pan/Gir No. : Afrpk6855P (Appellant) .. (Respondent)

house property so as to derive the corresponding house property income. Learned counsel’s case on the other hand is that

SUNILA JHA ,BOKARO vs. INCOME TAX OFFICER, WARD THREE(FOUR), BOKARO

In the result, appeal of the assessee stands allowed

Bench: S/ S/Hri George Mathan & Ratnesh Nandan Sahayratnesh Nandan Sahayratnesh Nandan Sahayassessment Year : 2017-18 Sunila Sunila Jha, Jha, Qr. Qr. No.591, No.591, Vs. Income Tax Officer, Ward - Income Tax Officer, Ward Sector-Ic, B.S.City, Bokaro Ic, B.S.City, Bokaro- 3, (4), Bokaro 827001 Pan/Gir No. .Azopj 0891 K (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri M.K. Choudhary, Adv Adv Revenue By : Shri Khubchand T Pandya, Revenue By Ld Sr Dr Date Of Hearing : 20/08/202 2025 Date Of Pronouncement : 20/08/2 2025 O R D E R Per Bench This Is An Appeal Filed By The Assessee Against The Order Of The Ld This Is An Appeal Filed By The Assessee Against The Order Of The Ld This Is An Appeal Filed By The Assessee Against The Order Of The Ld Cit(A), Cit(A), Nfac, Nfac, Delhi Delhi Dated Dated 21.2.2024 In In Appeal Appeal No.Cit(A), No.Cit(A), Hazaribag/10199/2019 Hazaribag/10199/2019-20 For The Assessment Year 2017-18 18. 2. Shri M.K.Choudhury M.K.Choudhury, Ld Ar Appeared For The Assessee. Shri Ed For The Assessee. Shri Khubchand T Pandya, Khubchand T Pandya, Ld Sr Dr Represented On Behalf Of The Revenue. Represented On Behalf Of The Revenue.

house property and interest income. It was the deriving income from house property and interest income. It was the deriving

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

property TCPL had made arm's length payment to Cummins Inc. R&D expenses incurred by TCPL are expenses incurred in- house

DULU MAHATO,DHANBAD vs. DCIT/ACIT, CIRCLE-1, DHANBAD

In the result, both appeals of the assessee are allowed

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

property at Rs.55 lakhs and apportioned the said estimated cost between two years at Rs.27.5 lakhs each. It was the submission that the house

DULU MAHATO,DHANBAD vs. DCIT/ACIT CIRCLE-1, DHANBAD

In the result, both appeals of the assessee are allowed

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

property at Rs.55 lakhs and apportioned the said estimated cost between two years at Rs.27.5 lakhs each. It was the submission that the house

DR. SANJAY KUMAR,RANCHI vs. PR. CIT, RANCHI

In the result, the appeal of the assessee is allowed

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

house property. The return of income was filed on 23.12.2015 declaring total income of Rs. 6,41,280/-. The case

SRI ANAND KUMAR DHANUKA ,RANCHI vs. ITO WARD-1(1), RANCHI

In the result, the assessee’s appeal is allowed

Bench: Shri S.S. Godara, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.163/Ran/2018 ("नधा"रणवष" / Assessment Year:2011-12)

house property" or "ownership of property" as elaborated in sections 22 to 27 and 32 of the Income-tax Act, are very

ASHOK KUMAR MALHOTRA,DHANBAD vs. ITO, WARD-1(1), DHANBAD

Bench: Sri J. Sudhakar Reddy)

house is located in that particular property and that a farm house cannot convert agricultural land into non-agricultural land

GITA KUMARI,RANCHI vs. ACIT, CENTRAL CIRCLE-2,, RANCHI

In the result, appeal of the assessee is allowed

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

property by applying CPWD rate. However the house is situated at Ranchi and therefore as against CPWD rates the valuation

VISHWANATH PRASAD VISHWKARMA,JAMSHEDPUR vs. ITO WARD-1(4), JAMSHEDPUR

In the result, appeal of the assessee stands allowed

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

house property on 27.7.2012. It was the submission that the sale consideration of the property was Rs.3,20,00,000/-. It was the submission

SRI DHRUB NARAYAN PARIHAST,DEOGHAR vs. ITO, WARD-3(1), DEOGHAR

In the result, appeal of the assessee stands allowed

Bench: S/ S/Hri George Mathan & Ratnesh Nandan Sahayratnesh Nandan Sahayratnesh Nandan Sahayassessment Year : 2009-2010 Sri Dhrub Narayan Parihast, Sri Dhrub Narayan Parihast, Vs. Income Tax Office, Ward- Income Tax Office, Ward S/O. S/O. Shri Shri Deo Deo Narayan Narayan 3(1), Deoghar Parihast, Parihast, Dhanuk Dhanuk Tola, Tola, Jousagarhi, Deoghar. Jousagarhi, Deoghar. Pan/Gir No. .Bmrpp 9353 D (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri Devesh Poddar, Adv Poddar, Adv Revenue By : Shri Khub Chand Pandya,, Ld Sr Dr Revenue By , Ld Sr Dr Date Of Hearing : 18/08/202 2025 Date Of Pronouncement : 18/08/2 2025 O R D E R Per Bench This Is An Appeal Filed By The Assessee Against The Order Of The Ld This Is An Appeal Filed By The Assessee Against The Ord This Is An Appeal Filed By The Assessee Against The Ord Cit(A), Cit(A), Dhanbad Dhanbad Dated 19.9.2019 In Appeal No.Cit(A),Dhanbad/10147/2016 Dhanbad/10147/2016-17 For The Assessment Year For The Assessment Year 2009-2010. 2. Shri Devesh Poddar, Shri Devesh Poddar, Ld Ar Appeared For The Assessee. Shri Appeared For The Assessee. Shri Khub Chand Pandya, Ld Sr Dr Ld Sr Dr Represented On Behalf Of The Revenue. Represented On Behalf Of The Revenue.

house property during the calender year 2009- & 2010. He has also invested in land in the name of his mother

BIJOY KUMAR AGARWAL,RANCHI vs. ACIT/DCIT CENTRAL CIRCLE-1, RANCHI

In the result, the appeal of the assessee is allowed

Bench: Shri Sonjoy Sarmaandshri Ratnesh Nandan Sahay, Accountantmember

house property. The assessee also declared Long-Term Capital Gain of ₹30,55,833, claimed as exempt, arising from sale

ACIT CIRCLE-1, DHANBAD vs. SRI VIKASH AGARWAL, DHANBAD

In the result, grounds of appeal raised by the revenue is allowed for statistical purposes

Bench: Shri Duvvuru Rl Reddy & Shri Ratnesh Nandan Sahay

house property. During the assessment proceedings, the Assessing Officer noticed from the ACIT Vs Sri Vikash Agarwal audit report filed

SRI AJAY KUMAR MURARKA,JAMSHEDPUR vs. ACIT, JAMSHEDPUR

In the result, appeal of the assessee is allowed

Bench: Shri Sonjoy Sarma & Shri Girish Agrawal

house property, capital gain and other sources. Original return was filed on 14.09.2011, reporting a total income of Rs.19,36,530/-. Subsequently

SRI AJAY KUMAR MURARKA,JAMSHEDPUR vs. ACIT,CIRCLE-1(1),, JAMSHEDPUR

In the result, appeal of the assessee is allowed

Bench: Shri Sonjoy Sarma & Shri Girish Agrawal

house property, capital gain and other sources. Original return was filed on 14.09.2011, reporting a total income of Rs.19,36,530/-. Subsequently

AMIT KUMAR SARAF ,KOLKATA vs. ITO WARD-3(1) , BOKARO

Appeal is allowed for statistical purposes

Bench: Shri S.S.Godarai.T.A No.296/Ran/2017 Assessment Year: 2014-15 Amit Kumar Saraf Vs. Ito, Wd-3(1), Bokaro C/O R.K. Doshi & Associates, Eastern Building, 1St Floor, 19, R.N. Mukherjee Road, Kol-1. Pan/Gir No. : Asfps4134E (Appellant) .. (Respondent)

house property or a part of land per se. I therefore deem it appropriate to restore the instant issue back

SUNITA ADUKIA,RANCHI vs. DCIT CIR-2, RANCHI

In the result, appeal is partly allowed

Bench: S/Shri Chandra Mohan Gargassessment Year: 2013-14

house property and other sources and long term capital gain from sale of flats. The assessee alongwith Smt Asha Devi

DR. R.N. MAHTO,RANCHI vs. ITO, RANCHI

In the result, appeal of the assessee is dismissed

Bench: Shri N.S.Saini & Shri Pavan Kumar Gadalea.Y. : 2010-2011 Dr. R.N.Mahto Principal, Vs Ito, Ward-2(4),Ranchi Rtc High School, Buti, Ranchi Pan No. : Abepm 6987 D Respondent (Appellant) .

house property, other sources etc. The return of income was processed u/s.143(1) of the Act and selected for 2 scrutiny