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7 results for “reassessment”+ Section 91clear

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Mumbai984 Delhi936 Bangalore336 Chennai322 Ahmedabad253 Jaipur215 Hyderabad168 Kolkata129 Indore107 Raipur88 Chandigarh73 Pune70 Cochin67 Surat65 Rajkot60 Visakhapatnam44 Guwahati43 Telangana35 Lucknow32 Patna32 Amritsar30 Agra28 Nagpur26 Cuttack21 Jodhpur21 Karnataka19 Allahabad9 Ranchi7 SC6 Calcutta6 Panaji5 Dehradun4 Orissa4 Rajasthan3 Varanasi3 Jabalpur1 Kerala1

Key Topics

Section 1478 Section 688 Addition to Income7 Section 271(1)(c)6 Section 1485 Section 143(3)5 Section 80C4 Reassessment4 Disallowance3 Section 10(12)

KROSS LIMITED,ADITYAPUR vs. DCIT,CIRCLE-1, JAMSHEDPUR

Accordingly, ITA No. 98/RAN/2025 is allowed

ITA 97/RAN/2025[2013-2014]Status: DisposedITAT Ranchi20 Nov 2025AY 2013-2014

Bench: the CIT(A) where appeal was dismissed on wrong facts.4. Dissatisfied with the above order, assessee is in appeal before this Tribunal.

Section 147Section 148Section 68

reassessment under Section 147 r.w.s. 144B of the Act on 30.03.2022, determining total income at ₹4,91,63,670/-, after

KROSS LIMITED,ADITYAPUR vs. DCIT, CIRCLE-1, JAMSHEDPUR

Accordingly, ITA No. 98/RAN/2025 is allowed

ITA 98/RAN/2025[2013-2014]Status: DisposedITAT Ranchi20 Nov 2025AY 2013-2014

2

Bench: the CIT(A) where appeal was dismissed on wrong facts.4. Dissatisfied with the above order, assessee is in appeal before this Tribunal.

Section 147Section 148Section 68

reassessment under Section 147 r.w.s. 144B of the Act on 30.03.2022, determining total income at ₹4,91,63,670/-, after

SHIV PRASAD RAM,BOKARO vs. ASSESSING OFFICER, BOKARO

In the result, this appeal of the assessee is allowed for statistical purposes only

ITA 393/RAN/2024[2015-2016]Status: DisposedITAT Ranchi16 Feb 2026AY 2015-2016

Bench: Shri Sonjoy Sarma & Shri Ratnesh Nandan Sahay(Virtual Hearing) Shiv Prasad Ram, I.T.O., Near Petrol Pump, Sector-9/A, Basanti Ward 3(1), Vs. More, Sector-Ix, S.O. Alkusa, Bokaro. Bokaro-827009 (Jharkhand) Pan No. Aqepr 2909 K Appellant/ Assessee Respondent/ Revenue

Section 10(12)Section 142(1)Section 148Section 192Section 194ASection 69Section 80C

91,000/- in Bank of Baroda, Ranchi and further deposited ₹ 16,00,000/- in Bank of Baroda, Dhanbad. Further the assessee has also received interest on securities under Section 194A amounting to ₹ 95,271/- from Bank of Baroda and also received salary under Section 192 of the Income Tax Act, 1961 (in short, the Act) amounting

SRI JITENDRA KUMAR PANDEY,BOKARO vs. DCIT CIRCLE-2, HZB

In the result, appeal of the assessee is allowed

ITA 89/RAN/2018[10-11]Status: DisposedITAT Ranchi27 Aug 2019

Bench: S/Shri Chandra Mohan Garg & Laxmi Prasad Sahuassessment Year: 2010-2011

For Appellant: Shri D.C.Agarwal, AdvFor Respondent: Shri P.K.Mondal, Addl. CIT(DR)

Section 139(1)Section 143(3)Section 147Section 148

section 147 r.w.s. 143(3) of the Act, inter alia, adding Rs.24,91,524/- as sundry creditors. P a g e 2 | 8 ITA No.89/R an/2018 Ass essment Year : 2010 -2011 5. During the first appellate proceedings, a remand report was called for from the Assessing officer and the Assessing Officer submitted the remand report to the CIT(A), wherein

M/S. CENTRAL COALFIELDS LTD.,,RANCHI vs. DCIT CIRCLE-1, RANCHI

In the result, appeal of the assessee is allowed and the appeal of the revenue is dismissed

ITA 209/RAN/2024[2009-10]Status: DisposedITAT Ranchi20 Feb 2026AY 2009-10

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahayd.C.I.T., Central Coalfield Ltd., Circle-1, 4Th Floor, Central Revenue Building Vs. Ranchi. Annexee, 5A, Main Road, Ranchi-834001 (Jharkhand) Pan No. Aaacc 7476 R Appellant/ Revenue Respondent/ Assessee M/S Central Coalfields Ltd., D.C.I.T., Darbhanga House, Kutchery Road, Circle-1, Vs. Ranchi-834001 (Jharkhand) Ranchi. Pan No. Aaacc 7476 R Appellant/ Assessee Respondent/ Revenue

Section 271Section 271(1)(c)Section 274Section 40

91,73,000/- (iii) Land & Crop Compensation ₹ 26,65,86,000/- (iv) Sports grant and grants of school ₹ 6,74,95,000/- (v) Community development and environmental ₹ 10,22,13,000/- expenses (vi) Mines development expenses ₹ 13,53,43,000/- (vii) CMPDIL Expenses ₹ 19,13,85,000/- (viii) IICM charges ₹ 2,16,22,000/- (ix) Provisions for Executive Salary revision

DCIT,CIRCLE-1,RANCHI, RANCHI vs. CENTRAL COALFIELD LTD, RANCHI

In the result, appeal of the assessee is allowed and the appeal of the revenue is dismissed

ITA 206/RAN/2024[2009-10]Status: DisposedITAT Ranchi20 Feb 2026AY 2009-10

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahayd.C.I.T., Central Coalfield Ltd., Circle-1, 4Th Floor, Central Revenue Building Vs. Ranchi. Annexee, 5A, Main Road, Ranchi-834001 (Jharkhand) Pan No. Aaacc 7476 R Appellant/ Revenue Respondent/ Assessee M/S Central Coalfields Ltd., D.C.I.T., Darbhanga House, Kutchery Road, Circle-1, Vs. Ranchi-834001 (Jharkhand) Ranchi. Pan No. Aaacc 7476 R Appellant/ Assessee Respondent/ Revenue

Section 271Section 271(1)(c)Section 274Section 40

91,73,000/- (iii) Land & Crop Compensation ₹ 26,65,86,000/- (iv) Sports grant and grants of school ₹ 6,74,95,000/- (v) Community development and environmental ₹ 10,22,13,000/- expenses (vi) Mines development expenses ₹ 13,53,43,000/- (vii) CMPDIL Expenses ₹ 19,13,85,000/- (viii) IICM charges ₹ 2,16,22,000/- (ix) Provisions for Executive Salary revision

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

In the result, appeal is partly allowed

ITA 15/RAN/2018[13-14]Status: DisposedITAT Ranchi30 Oct 2019

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

For Appellant: Shri Rajiv Ranjan Mittal, CAFor Respondent: Shri P.K.Mondal, Addl. CIT(DR)

Section 132Section 143(3)Section 153Section 153ASection 54

reassessed u/s 153A of income tax act. (ii) For that the Ld. CIT (A), Ranchi erred in treating the activity of self construction of building on owned land and selling subsequently as adventure in the nature of trade and ignored our ground of appeal. The Ld. CIT (A) erred in treating income as business income instead of long term capital