ACIT, CIRCLE-3, RANCHI vs. SHRI SUMIT RAMSISARIA, RANCHI

Bench: Shri J.Sudhakar Reddy & Shri S.S.Godara

section 41(1) are not attracted in the case under consideration. (iii) The AR stated that the appellant has incurred expenses on account of purchase of materials of Rs.4,10,78,735/- and on account of business expenses of Rs. 26,98,782/-. Thereafter, the AR stated that, the AO has accepted the claim on account of purchase of material

M/S RAM SWARUP RUNGTA & BROTHERS,RANCHI vs. DCIT, RANCHI

In the result, the appeals of assessee in ITA

iii) Mahesh M.Gandhi Vs. ACIT Vs. ACIT ITA No.2976/Mum/2016 dated 27.2.2017. Reliance was placed on two decisions of the Hon’ble Bombay High Court viz., (i) CIT Vs. Kaushalya 216 ITR 660(Bom) and (ii) M/S.Maharaj Garage & Co. Vs. CIT dated 22.8.2017. This decision was referred to in the written note given by the learned DR. This is an unreported

VAISNAVI AGRO,DEOGHAR vs. ITO WARD-3(1), DEOGHAR

In the result, both the appeals of the assessee are allowed

Bench: Hon’Ble Shri J. Sudhakar Reddy, Am] I.T.A. No. 236 & 237/Ran/2016 Assessment Year : 2004-05 & 2005-06 M/S. Vaishnavi Agro...................................................................................................Appellant Bandha Town Area, P.O. B. Deoghar – 814 112. Jharkhand. [Pan: Aaefv 0289 J Income Tax Officer...................…………………….....................................................Respondent Ward No. Iii(1), Deoghar. Appearances By: Shri M.K. Choudhury, Advocate Appearing On Behalf Of The Assessee. Shri Sanjay Malik, Dr Appearing On Behalf Of The Revenue. Date Of Concluding The Hearing : February 26, 2018 Date Of Pronouncing The Order : February 28, 2018 Order Per J. Sudhakar Reddy, Am

26, 2018 Date of pronouncing the order : February 28, 2018 ORDER Per J. Sudhakar Reddy, AM Both these appeals are filed by the assessee are directed against the common order to the Commissioner of Income Tax (Appeals), Dhanbad, Jharkhand, wherein penalty proceedings under section 271(1)(c) of the Act was confirmed. 2. Before us, the assessee produced copy

M/S VAISNAVI AGRO,DEOGHAR vs. ITO WARD-3(1), DEOGHAR

In the result, both the appeals of the assessee are allowed

Bench: Hon’Ble Shri J. Sudhakar Reddy, Am] I.T.A. No. 236 & 237/Ran/2016 Assessment Year : 2004-05 & 2005-06 M/S. Vaishnavi Agro...................................................................................................Appellant Bandha Town Area, P.O. B. Deoghar – 814 112. Jharkhand. [Pan: Aaefv 0289 J Income Tax Officer...................…………………….....................................................Respondent Ward No. Iii(1), Deoghar. Appearances By: Shri M.K. Choudhury, Advocate Appearing On Behalf Of The Assessee. Shri Sanjay Malik, Dr Appearing On Behalf Of The Revenue. Date Of Concluding The Hearing : February 26, 2018 Date Of Pronouncing The Order : February 28, 2018 Order Per J. Sudhakar Reddy, Am

26, 2018 Date of pronouncing the order : February 28, 2018 ORDER Per J. Sudhakar Reddy, AM Both these appeals are filed by the assessee are directed against the common order to the Commissioner of Income Tax (Appeals), Dhanbad, Jharkhand, wherein penalty proceedings under section 271(1)(c) of the Act was confirmed. 2. Before us, the assessee produced copy

PADAM KUMAE JAIN,RANCHI vs. CIT, CENTRAL, PATNA

In the result, the appeal filed by the assessee is allowed

Bench: Shri S.S. Godara, Jm & Dr. A.L. Saini, Am आयकरअपीलसं./Ita No.289/Ran/2019 (िनधा"रणवष" / Assessment Year: 2012-13) Padam Kumar Jain Vs. Cit, Central, Cr Building, Beer Chand Patel Marg, Patna – 800001. Ratanlalsurajmal Compound, Main Road, Ranchi – 834001, Jharkhand "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Abrpj 0001 E (Assessee) .. (Revenue)

section 142(1) of the Act, dated 20.06.2016, which were furnished by the assessee during the original assessment proceedings, the copy of notice u/s 142(1) of the Act is reproduced below for ready reference: “Sub: Income Tax assessment in your case AY 2012-13 notice u/s 142(1) reg. Following details / explanations / clarifications may be furnished on or before