ACIT, CC, DHANBAD, DHANBAD vs. LAL BAHADUR SINGH, DHANBAD
In the result, appeals of the assesses are allowed and appeals of the revenue are dismissed
ITA 267/RAN/2024[2012-13]Status: DisposedITAT Ranchi09 Oct 2025AY 2012-13
Bench: Shri George Mathan, Jm & Shri Ratnesh Nandan Sahay, Am आयकर अपील सं./Ita Nos.90 To 94/Ran/2024 (निि ारण वर्ा / Assessment Years :2008-2009 To 2012-2013) Shri Kumbh Nath Singh, Vs Dcit, Central Circle, Dhanbad Simla Bahal Cilliery, Jharia, Dhanbad-828111 स्थायी लेखा सं./Pan No. : Bcpps 1598 K & आयकर अपील सं./Ita Nos.268 & 269/Ran/2024 (निि ारण वर्ा / Assessment Years :2010-2011 & 2012-2013) Acit, Central Circle, Dhanbad Vs Shri Kumbh Nath Singh, Simla Bahal Cilliery, Jharia, Dhanbad-828111 स्थायी लेखा सं./Pan No. : Bcpps 1598 K & आयकर अपील सं./Ita Nos.95 To 99/Ran/2024 (निि ारण वर्ा / Assessment Years :2008-2009 To 2012-2013) Vs Dcit, Central Circle, Dhanbad Shri Bharat Singh, Simla Bahal Cilliery, Jharia, Dhanbad-828111 स्थायी लेखा सं./Pan No. : Bcpps 1599 J & आयकर अपील सं./Ita Nos.100 To 106/Ran/2024 (निि ारण वर्ा / Assessment Years :2006-2007 To 2012-2013) Vs Dcit, Central Circle, Dhanbad Shri Lal Bahadur Singh, Simla Bahal Cilliery, Jharia, Dhanbad-828111 स्थायी लेखा सं./Pan No. : Aydps 0747 D & आयकर अपील सं./Ita Nos.265 To 267/Ran/2024 (निि ारण वर्ा / Assessment Years :2010-2011 To 2012-2013) Acit, Central Circle, Dhanbad Vs Shri Lal Bahadur Singh, Simla Bahal Cilliery, Jharia, Dhanbad-828111 स्थायी लेखा सं./Pan No. : Aydps 0747 D (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. निर्ाारिती की ओर से /Assessee By : Shri Devesh Poddar, Advocate & Shri Sanjay Chatterjee, Ar राजस्व की ओर से /Revenue By : None(Adjournment Petition Filed) सुनवाई की तारीख / Date Of Hearing : 09/10/2025 घोषणा की तारीख/Date Of Pronouncement : 09/10/2025
For Appellant: Shri Devesh Poddar, AdvocateFor Respondent: None(Adjournment Petition filed)
Section 153ASection 153D
24. The above manual is meant as a guideline to the AOs. Since it was issued by the CBDT, the powers for issuing such guidelines can be traced to Section 119 of the Act. It has been held in a series of judgments that the instructions under Section 119 of the Act are certainly binding on the Department. In Commissioner
