M/S JOKHIRAM DURGADUTT,RANCHI vs. DCIT CIRCLE-1 , RNC

In the result, appeal of the assessee is dismissed

Bench: Shri Chandra Mohan Garg, Jm & Shri L.P. Sahu, Am आयकर अपीऱ सं./Ita No.47/Ran/2018 (नििाारण वषा / Assessment Year :2014-2015) M/S Jokhiram Durgadutt, Vs. Dcit, Circle-1, Ranchi Sarawgi House, J.J.Road, Upper Bazar, Ranchi-834001 स्थायी ऱेखा सं./ जीआइआर सं./ Pan/Gir No. : Aabfj 2200 Q (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) .. निर्धाऩिती की ओर से /Assessee By : Shri P.S.Paul, Ca राजस्व की ओर से /Revenue By : Shri P.K.Mondal, Addl.Cit(Dr)

House Property income and thereby disallowing 30% of standard deduction, the CIT(A) relying on the various judicial decisions has observed as under :- “[8.22 Keeping the above principles in mind, the facts as stated by the appellant need to be analysed which are stated at para-7.13(3) (a to g). The agreement that the appellant had entered into with

SHRI SANJOG PRASAD,JAMSHEDPUR vs. ACIT,CIRCLE-3(1), JAMSHEDPUR

In the result, appeal of the assessee is partly allowed

Bench: Shri Chandra Mohan Gargआयकर अऩीऱ सं./Ita No.109/Ran/2019 (नििाारण वषा / Assessment Year :2012-2013) Shri Sanjog Prasad, Vs. Acit, Circle-3(1), H.No.493, B-Block, Sonari, Jamshedpur Jamshedpur-831011 स्थायी ऱेखा सं./ जीआइआर सं./ Pan/Gir No. : Acupp 8930 A (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. यनधागररती की ओर से /Assessee By : Shri Devesh Poddar, Advocate राजस्व की ओर से /Revenue By : Shri P.K.Mondal, Acit(Dr) सुनवाई की तारीख / Date Of Hearing : 23/05/2019 घोषणा की तारीख/Date Of Pronouncement 24/05/2019 आदेश / O R D E R This Appeal Has Been Filed By The Assessee Against The Order Of Commissioner Of Income Tax (Appeals), Jamshedpur, Dated 14.01.2019 Passed In First Appeal No.50/Jsr/2018-19 For The Assessment Year 2012- 2013. 2. The Assessee Has Raised The Following Grounds Of Appeal :- 1. For That The Assessment Being Completed U/S 147/143(3) Is Ab Initio Void & Illegal. The Subject Matter For The Initiation Of Proceeding U/S 147 Was Already Considered & Looked Into During The Course Of Scrutiny Assessment U/S 143(3). As Such, This Initiation Can Only Be Said To Be Change Of Opinion. As Such, Proceeding Being Initiated U/S 147 Is Ab Initio Void, Illegal & Fit To Be Deleted. 2. For That The Authorities Below Were Not Justified In Not Considering The Objection Raised By The Appellant Regarding The Initiation Of Proceeding U/S 147. There Was No Fresh Material Available On Record With The Ld. Ao To Suggest Any Escapement Of Income. As Such, The Proceeding Being Initiated Merely On Change Of Opinion Is Unjustified, Illegal & Fit To Be Deleted.

Section 147 & 148 of the Act on verification of bank statements of State Bank of India, therefore, initiation of reassessment proceedings are quite correct and valid. He also submitted that the second issue is pertaining to deemed rental income from house property at Jamalpur, which has escaped the assessment, therefore, the AO is empowered for initiation of reassessment proceedings

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 D - Profits and gains of business or profession E - Capital gains F - Income from other sources 8.1. The income in the present case, if at all, is traceable to 'Capital gains' which is one of the heads of income. If by application of the provisions of Section 45 read with Section 48 which are integrally connected with each other

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

Bench: Sri J. Sudhakar Reddy)

property and that a farm house cannot convert agricultural land into non-agricultural land. She prayed for relief. 5. Rival contentions heard. On a careful consideration of the facts and circumstances of the case, perusal of the papers on record and the case law cited, we hold as follows. 6. The ld. CIT(A) at the last paragraph

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 Adukia purchased a land with building on 10.11.1981. Smt. Asha Devi Adukia gifted her part of the land with building to Prakash Kumar Adukia on 20.11.2006. Thereafter, the assessee alongwith Prakash Kumar Adukia decided to develop and construct flat after

ITO WARD-2(1), JAMSHEDPUR vs. M/S OM PRAKASH BAJAJ, JAMSHEDPUR

In the result, appeal of the revenue is dismissed

Bench: S/Shri N.S Saini & Pavan Kumar Gadaleassessment Year : 2009-2010

house. He transferred the ownership by agreement of sale dated 09/08/2008 for the consideration of Rs. 1,00,00,000/-. Shri Om Prakash Bajaj, paid the consideration by four cheques of IDBI Bank. They were of Rs. 1,00,000/- dated 05/08/2008, Rs. 1,00,000/- dated 02/09/2008, Rs.8,00,000/- dated 23/10/2008 and Rs.7,51,000/- dated 23/10/2010 aggregating

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

Section 250 of the Income-tax Act, 1961 (hereinafter referred to as the “Act”). 2. Brief facts of the case are that the assessee filed his return of income for the Assessment Year 2011–12 declaring a total income of ₹5,56,050, showing income from salary and house property

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, Ld. AO recorded the reasons to believe stating that assessee has claimed long term capital gain as exempt income amounting to Rs.1,83,47,999/- which has not been substantiated during the survey proceedings u/s. 133A and thereafter

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, Ld. AO recorded the reasons to believe stating that assessee has claimed long term capital gain as exempt income amounting to Rs.1,83,47,999/- which has not been substantiated during the survey proceedings u/s. 133A and thereafter

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

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

MISRILALL JAIN & SONS,SINGHBHUM WEST vs. ACIT, CENTRAL CIRCLE-1, RANCHI

In the result the appeal filed by the assessee is allowed

Bench: Shri Sonjoy Sarma & Shri Ratnesh Nandan Sahayi.T.A. No.468/Ran/2024 Assessment Year: 2017-18 Misrilall Jain & Sons….…………….…….…............................……….……Appellant M. D. House, Chaibasa Singhbhum West, Jharkhand – 833201. [Pan: Aabfm2851Q] Vs. Acit, Cc-1, Ranchi.................……….…..….........……........……...…..…..Respondent Appearances By: Shri Devesh Poddar, Adv., Appeared On Behalf Of The Appellant. Shri Kanhaiya Lal Kanak, Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : December 18, 2025 Date Of Pronouncing The Order : January 21, 2026 Order Per Sonjoy Sarma: This Appeal Filed By The Assessee Is Directed Against The Order Of The Cit(A)-3, Patna (Hereinafter Referred To As “Cit(A)”) Dated 30.07.2025 Passed Under Section 250 Of The Income-Tax Act, 1961 (Hereinafter Referred To As The “Act”).

House, Chaibasa Singhbhum West, Jharkhand – 833201. [PAN: AABFM2851Q] vs. ACIT, CC-1, Ranchi.................……….…..….........……........……...…..…..Respondent Appearances by: Shri Devesh Poddar, Adv., appeared on behalf of the appellant. Shri Kanhaiya Lal Kanak, DR, appeared on behalf of the Respondent. Date of concluding the hearing : December 18, 2025 Date of pronouncing the order : January 21, 2026 ORDER Per Sonjoy Sarma, Judicial Member: This