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

In the result, appeal is partly allowed

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

property owned by her since 1956, it would not render the transaction as an ‘adventure in the nature of trade’ leading to the resultant receipt as business income in the hands of the assessee. Similar view has been expressed by Hon’ble Bombay High Court in the case of CIT vs. Anandlal Becharlal & Co. (supra), wherein, it was held that

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

Income from house property), 28 (Profits and gains of business), 45 (Capital gain) and 56 (Income from other Sources). Even

SHRI AJAY KUMARS/O SHRI KISAN BHAGWAT,HAZARIBAGH vs. ITO WARD-2(5), HAZARIBAGH

In the result, the appeal of the assessee in ITA NO

Bench: Shri S.S. Godara, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.243/Ran/2016 आयकरअपीलसं./Ita No.207/Ran/2017 ("नधा"रणवष" / Assessment Year:2009-10)

House Dipugarha, Hazaribagh-825301. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AELPK 5256 P (Appellant) .. (Respondent) Appellantby :Shri M. K. Choudhry, Advocate Respondent by :Shri Inderjeet Singh, CIT (DR) सुनवाईक"तार"ख/ Date of Hearing : 06/03/2020 घोषणाक"तार"ख/Date of Pronouncement : 08/07/2020 आदेश / O R D E R Per Bench: The captioned two appeals filed by the assessee, pertaining to assessment year

SRI AJAY KUMAR ,HAZARIBAGH vs. ITO WARD-1(1), HAZARIBAGH

In the result, the appeal of the assessee in ITA NO

Bench: Shri S.S. Godara, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.243/Ran/2016 आयकरअपीलसं./Ita No.207/Ran/2017 ("नधा"रणवष" / Assessment Year:2009-10)

House Dipugarha, Hazaribagh-825301. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AELPK 5256 P (Appellant) .. (Respondent) Appellantby :Shri M. K. Choudhry, Advocate Respondent by :Shri Inderjeet Singh, CIT (DR) सुनवाईक"तार"ख/ Date of Hearing : 06/03/2020 घोषणाक"तार"ख/Date of Pronouncement : 08/07/2020 आदेश / O R D E R Per Bench: The captioned two appeals filed by the assessee, pertaining to assessment year

SHIV NARAYAN CHOUDHARY,RANCHI vs. DCIT CENTRAL CIRCLE-3, RANCHI

Appeals are allowed

Bench: Shri S.S.Godara & Dr. A.L. Saini

property, deposits in various bank a/c etc in his own name. taxes on these so-called income are also paid on or after 31.03.2010 strengthening the conclusion that the ITA No.193-199/Ran/2016 A.Ys. 04-05 to 10-11 Shiv Narayan Choudhary Vs. DCIT CC-3, Ranchi Page 3 income declared u/s. 132(4) by Sh Susnil Shekhar is only cover

SHIV NARAYAN CHOUDHARY,RANCHI vs. DCIT CENTRAL CIRCLE-3, RANCHI

Appeals are allowed

Bench: Shri S.S.Godara & Dr. A.L. Saini

property, deposits in various bank a/c etc in his own name. taxes on these so-called income are also paid on or after 31.03.2010 strengthening the conclusion that the ITA No.193-199/Ran/2016 A.Ys. 04-05 to 10-11 Shiv Narayan Choudhary Vs. DCIT CC-3, Ranchi Page 3 income declared u/s. 132(4) by Sh Susnil Shekhar is only cover

SHIV NARAYAN CHOUDHARY,RANCHI vs. DCIT CENTRAL CIRCLE-3, RANCHI

Appeals are allowed

Bench: Shri S.S.Godara & Dr. A.L. Saini

property, deposits in various bank a/c etc in his own name. taxes on these so-called income are also paid on or after 31.03.2010 strengthening the conclusion that the ITA No.193-199/Ran/2016 A.Ys. 04-05 to 10-11 Shiv Narayan Choudhary Vs. DCIT CC-3, Ranchi Page 3 income declared u/s. 132(4) by Sh Susnil Shekhar is only cover

SHIV NARAYAN CHOUDHARY,RANCHI vs. DCIT CENTRAL CIRCLE-3, RANCHI

Appeals are allowed

Bench: Shri S.S.Godara & Dr. A.L. Saini

property, deposits in various bank a/c etc in his own name. taxes on these so-called income are also paid on or after 31.03.2010 strengthening the conclusion that the ITA No.193-199/Ran/2016 A.Ys. 04-05 to 10-11 Shiv Narayan Choudhary Vs. DCIT CC-3, Ranchi Page 3 income declared u/s. 132(4) by Sh Susnil Shekhar is only cover

SHIV NARAYAN CHOUDHARY,RANCHI vs. DCIT CENTRAL CIRCLE-3, RANCHI

Appeals are allowed

Bench: Shri S.S.Godara & Dr. A.L. Saini

property, deposits in various bank a/c etc in his own name. taxes on these so-called income are also paid on or after 31.03.2010 strengthening the conclusion that the ITA No.193-199/Ran/2016 A.Ys. 04-05 to 10-11 Shiv Narayan Choudhary Vs. DCIT CC-3, Ranchi Page 3 income declared u/s. 132(4) by Sh Susnil Shekhar is only cover

SHIV NARAYAN CHOUDHARY,RANCHI vs. DCIT CENTRAL CIRCLE-3, RANCHI

Appeals are allowed

Bench: Shri S.S.Godara & Dr. A.L. Saini

property, deposits in various bank a/c etc in his own name. taxes on these so-called income are also paid on or after 31.03.2010 strengthening the conclusion that the ITA No.193-199/Ran/2016 A.Ys. 04-05 to 10-11 Shiv Narayan Choudhary Vs. DCIT CC-3, Ranchi Page 3 income declared u/s. 132(4) by Sh Susnil Shekhar is only cover

SHIV NARAYAN CHOUDHARY,RANCHI vs. DCIT CENTRAL CIRCLE-3, RANCHI

Appeals are allowed

Bench: Shri S.S.Godara & Dr. A.L. Saini

property, deposits in various bank a/c etc in his own name. taxes on these so-called income are also paid on or after 31.03.2010 strengthening the conclusion that the ITA No.193-199/Ran/2016 A.Ys. 04-05 to 10-11 Shiv Narayan Choudhary Vs. DCIT CC-3, Ranchi Page 3 income declared u/s. 132(4) by Sh Susnil Shekhar is only cover

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

business of wholesale as well as retails trade in metal and metal ores in the name and style of proprietory concern namely M/s Jai Balajee Enterprises. During the assessment year under consideration, the assessee filed income tax return on 30/03/2019 declaring total income at ₹ 42,45,610/-. The case was selected for limited scrutiny under E-assessment Scheme

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

Bench: Sri J. Sudhakar Reddy)

income only from pension and interest from savings bank account and fixed deposits account and that he was not aware that no capital gains arises on 2 I.T.A. No. 38/Ran/2020 Assessment Year: 2013-14 Ashok Kumar Malhotra. purchase and sale of agricultural land and hence had submitted a legally incorrect and erroneous computation to the Revenue authorities initially, on being

ASHOK BEHL,RANCHI vs. ITO,WARD-1(1), RANCHI

In the result, appeal filed by the assessee is allowed

Bench: Shri S.S, Godara, Jm & Dr. A.L. Saini, Am Ashok Behl Vs. Ito, Ward-1(1), Ranchi 1St Floor, Samridhi Complex, South Office Para, Doranda, Ranchi – 834001. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Adwpb2438E (अपीलाथ" /Appellant) .. (""थ" / Respondent)

business and has duly filed his return of income on 29.03.2016 showing Total Income of Rs. 13,58,590/- including Long term capital gain for sale of his flat no. 702 at Vasundhara Elegance, Argora, Ranchi Rs. 8,02,828/-. In assessment u/s 143(3) the 5 Ashok Behl Assessment Year: 2014-15 Learned Assessing officer has made arbitrary additions

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]

income of Rs. 1,01,28,570/- on 01.11.2017. The assessee is practicing doctor in Ashok Nagar, Ranchi. A survey was conducted on the assessee i.e Dr. Hemant Narayan Ray and Comprehensive Care Unit concern u/s 133A of the Act on 6.9.2018 during which various documents relating investments were found besides the evidences of residential premises being constructed in Ashok

SRI RAMAKRISHNAN NAIR SUKESH KUMAR,RANCHI vs. ACIT, CIRCLE-3, RANCHI

In the result, the appeal of the assessee stands allowed

Bench: Shri Sanjay Garg & Shri Manish Boradi.T.A. No.194/Ran/2019 Assessment Year: 2015-16 Sri Ramakrishnan Nair Sukesh Kumar.…...…..................……...…..….. Appellant Quarter No.R I/1, Birla Institute Of Technology, Mesra, Ranchi-835215. [Pan: Abtpk1985G] Vs. Acit, Circle-3, Ranchi…..……………………….……….…………….. Respondent Appearances By: Shri Devesh Poddar, Advocate, Appeared On Behalf Of The Appellant. Shri Pranob Ku. Koley , Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : August 23, 2022 Date Of Pronouncing The Order : September 07, 2022 Order Per Sanjay Garg: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 04.02.2019 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’). The Assessee In This Appeal Has Taken The Following Grounds Of Appeal:

business shall amount to residential house under consideration for which time period for deduction u/s 54F is 3 years. As such, ld. CIT(A) was not justified in confirming the above said addition. 2. For that interest u/s 234A/B should be charged on the returned income and not on the assessed income following the decision of Hon’ble Jharkhand High

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

properties which were rented to the assessee and the same was disallowed under Section 37(1) of the Act. It was a submissions that on appeal, the ld. CIT(A) held that in respect of the issue of bogus purchases, the same could not be considered under Section 68 of the Act and the same was liable to be considered