KROSS LIMITED,JAMSHEDPUR vs. PCIT, RANCHI, RANCHI

In the result, the appeal of the assessee is allowed

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

D Shah, A.R "नधा#$रती क" ओर से For the Respondent / Smt. Rinku Singh, CITDR राज(व क" ओर से ORDER/ आदेश Per Rajesh Kumar, AM: The present appeal is directed at the instance of the assessee against the order of the learned Principal Commissioner of Income Tax (Appeals) - Ranchi (hereinafter ‘ld. Pr. CIT’), dated 29/03/2022, passed under Section

SRI AJAY KUMAR MURARKA,JAMSHEDPUR vs. ACIT, JAMSHEDPUR

In the result, appeal of the assessee is allowed

Bench: Shri Sonjoy Sarma & Shri Girish Agrawal

D E R PER GIRISH AGRAWAL, ACCOUNTANT MEMBER: Both these appeals filed by the assessee are against the order of Ld. CIT(A), Jamshedpur dated 30.10.2018 and 14.02.2019 passed against the assessment order/penalty order of ACIT, Circle-1(1) ward-3, Jamshedpur / Ld. CIT(A), Jamshedpur, u/s. 147 r.w.s. 143(3) and 271(1)(c) of the Income

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

D E R PER GIRISH AGRAWAL, ACCOUNTANT MEMBER: Both these appeals filed by the assessee are against the order of Ld. CIT(A), Jamshedpur dated 30.10.2018 and 14.02.2019 passed against the assessment order/penalty order of ACIT, Circle-1(1) ward-3, Jamshedpur / Ld. CIT(A), Jamshedpur, u/s. 147 r.w.s. 143(3) and 271(1)(c) of the Income

ABHISHEK GOURASARIA,JAMSHEDPUR vs. ACIT , JAMSHEDPUR

In the result, consequential assessment order also stands quashed

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahayabhishek Gourasaria, A.C.I.T., 118, Flat No. 2B, Surabhi Apartment, K Jamshedpur Vs. Road, Bistupur, Jamshedpur-831001. Pan No. Adwpg 2149 R Appellant/ Assessee Respondent/ Revenue

D E R PER: BENCH 1. This is an appeal filed by the assessee against the order of the ld. CIT(A), NFAC, Delhi in Appeal No. NFAC/2012-13/10071135 dated 04/01/2023 for the A.Y. 2013-14. 2. Shri Rajiv Mittal represented on behalf of the assessee and Shri Khub Chand Pandya, ld. Sr. DR represented on behalf of the revenue

BISHNU TRANSPORT COMPANY,DHANBAD vs. DCIT/ACIT, CIRCLE-1,, DHANBAD

In the result, the appeal of the assessee is allowed

Bench: SHRI SONJOY SARMA, JUDICIAL MEMBER SHRI RATNESH NANDAN SAHAY (Accountant Member)

D E R PER SONJOY SARMA, JUDICIAL MEMBER: This appeal by the assessee against the order of NFAC, Delhi dated 11.09.2024 arises out of the order of the Assessing Officer passed under Section 147/143(3) of the Income-tax Act, 1961 (“the Act”) for the assessment year 2011–12. 2. Brief acts of the case are that the assessee

DR MABLE KATYARE ,HAZARIBAGH vs. ITO WARD-1(1), HAZARIBAGH

Appeals are allowed

Bench: Shri S.S, Godaraassessment Year:2013-14 बनाम / Dr. Mable Katyare, H’Bagh Income Tax Officer, Pan: Afspk1459G Ward-1(1), H’Bagh V/S. अपीलाथ" /Appellant ""यथ" /Respondent .. अपीलाथ" क" ओर से/By Appellant Shri Devesh Poddar, Advocate ""यथ" क" ओर से/By Respondent Shri Chandan Das, Jcit-Dr सुनवाई क" तार"ख/Date Of Hearing 10-01-2019 घोषणा क" तार"ख/Date Of Pronouncement -04-2019 Assessment Year:2013-14 बनाम / Ramchandra Prasad Income Tax Officer, Pan: Afopp7929L Ward-1(1), H’Bagh V/S. अपीलाथ" /Appellant ""यथ" /Respondent .. अपीलाथ" क" ओर से/By Appellant Shri Devesh Poddar, Advocate ""यथ" क" ओर से/By Respondent Shri Chandan Das, Jcit-Dr सुनवाई क" तार"ख/Date Of Hearing 09-01-2019 घोषणा क" तार"ख/Date Of Pronouncement 8-04-2019

D E R These two assesse have filed their instant appeals against the CIT(A), H’bagh, Jharkhand’s separate orders dated 27-09-2017 & 09-10-2017 passed in case Nos. 10134/HZB/2016-17 and 10019/HZB/2016-17 respectively , involving proceedings u/s. 143(3) r.w.s 147 of the Income Tax Act, 1961; in short ‘the Act’. ITA Nos.287 & 336/Ran/2017 Dr. Mable Katyare & Ramchandra

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.

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 and illegal

ROSHAN MAHESHWARI,JAMSHEDPUR vs. ITO,WARD-3(5), CHAIBASA

In the result, appeals filed by the assessee are allowed

Bench: S/Shri Chandra Mohan Garg & Laxmi Prasad Sahu

D E R Per Bench These are appeals filed by the assessee against the separate orders of the Commissioner of Income Tax(Appeals)- dated 14.12.2018 for the assessment years 2009-2010 and 2010-11. 2. The assessee has raised the common grounds in both the assessment years, which read as under: “1. That the Assessment order passed u/s.147/143

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, JAMSHEDPUR, JAMSHEDPUR vs. BENKO TRADERS PRIVATE LIMITED, KOLKATA

In the result, the appeal filed by the Revenue is dismissed

Bench: Shri Sonjoy Sarma & Shri Ratnesh Nandan Sahayi.T.A. No.436/Ran/2024 Assessment Year: 2015-16 Acit, Cc, Jamshedpur…………….…….…............................……….……Appellant Vs. Benko Traders Pvt. Ltd....………...….…..….........……........……...…..…..Respondent 119, 4Th Floor, Block D, White House, Park Stree, Wb – 700016. [Pan: Aabcb1888R] Appearances By: Shri Akshay Ringasia, Ar, Appeared On Behalf Of The Appellant. Shri Khubchand T. Pandya, Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : November 07, 2025 Date Of Pronouncing The Order : December 17, 2025 Order Per Sonjoy Sarma: This Appeal By The Assessee Is Directed Against The Order Of The Learned Commissioner Of Income Tax (Appeals)-3, Patna For The Assessment Year 2015–16 Dated 25.09.2024 Passed U/S 250 Of The Income Tax Act (The ‘Act’). 2. Brief Facts Of The Case Are That The Assessee Filed Its Return Of Income Under Section 139 Of The Act Declaring A Total Income As Nil. The Return Was Processed Under Section 143(1). Subsequently, The Case Was Selected For Scrutiny & An Assessment Under Section 143(3) Was Completed On 28.11.2017 Determining The Total Income At ₹9,88,28,406. Based On Information Received From The Investigation Wing, Mumbai, Relating To Alleged Use Of Stock Exchange Platform (Bse/Nse) For Generating Fictitious Long-Term/Short-Term Capital Gains Through Certain Scripts & Alleged Accommodation Entries, The Assessing Officer Recorded Reasons Under Section 147 Of The Act. A Notice Under Section 148 Was Issued The Assessee Filed Its Return Declaring The Same Income

D, White House, Park Stree, WB – 700016. [PAN: AABCB1888R] Appearances by: Shri Akshay Ringasia, AR, appeared on behalf of the appellant. Shri Khubchand T. Pandya, Sr. DR, appeared on behalf of the Respondent. Date of concluding the hearing : November 07, 2025 Date of pronouncing the order : December 17, 2025 ORDER Per Sonjoy Sarma, Judicial Member: This appeal by the assessee

KONDA KARABI,JAMSHEDPUR vs. DCIT, CIRCLE-1, JAMSHEDPUR

In the result, the grounds of appeal raised by the assessee are allowed for statistical for statistical purposes

Bench: Shri Sonjoy Sarma & Shri Ratnesh Nandan Sahaykonda Karabi, D.C.I.T., G/15, Nargis, Ashiana Garden Sonari, Circle-1, Vs. Jamshedpur-831011 Jamshedpur. Pan No. Abwpk 3757 F Appellant/ Assessee Respondent/ Revenue

D E R PER: RATNESH NANDAN SAHAY, A.M. 1. This is an appeal filed by the assessee against the order of the ld. CIT(A), NFAC, Delhi in Appeal No. NFAC/2017-18/10238192 dated 07/11/2024 for the A.Y. 2018-19. 2. Shri K.N. Prasad, ld. A.R. represented on behalf of the assessee and Shri Khubchand T. Pandya, ld. Sr. DR represented

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.467/Ran/2024 Assessment Year: 2014-15 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 20, 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 09.10.2024 Passed Under Section 250 Of The Income-Tax Act, 1961 (Hereinafter Referred To As The “Act”).

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 20, 2026 ORDER Per Sonjoy Sarma, Judicial Member

SMT. WARSHA BAGARIA,RANCHI vs. ITO,WARD-3(3), RANCHI

In the result, appeal of the assessee is allowed on legal ground

D E R This appeal has been filed by the assessee against the order of Commissioner of Income Tax (Appeals), Ranchi, Jharkhand, dated 21.05.2018 passed in First Appeal No.CIT(A), Ranchi/10345/2016-17 for the assessment year 2012-2013. 2. The assessee has raised the following grounds of appeal :- 1. For that Ld. CIT(A) was not justified in making an enhancement

SHAH BROTHERS,CHAIBASA vs. ACIT, CENTRAL CIRCLE-1, RANCHI

In the result, Revenue's appeal stands allowed partly for statistical purpose

Bench: Shri Sonjoy Sarma & Shri Ratnesh Nandan Sahayi.T.A. No.275/Ran/2023 Assessment Year: 2016-17 Shah Brothers, Chaibasa……...................…...........................……….……Appellant Sadar Bazar, West Singhbhum, Jharkhand-833201. [Pan: Aazfs7498F] Vs. Acit, Central Circle-1, Ranchi..…..….…..….........……........……...…..…..Respondent Appearances By: Shri Devesh Poddar & R. R. Mittal, Ar, Appeared On Behalf Of The Appellant. Shri Khubchand T. Pandya, Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : June 26, 2025 Date Of Pronouncing The Order : July 07, 2025 Order Per Sonjoy Sarma: The Present Appeal Has Been Preferred By The Assessee Against An Order Dated 28.11.2023 Of The National Faceless Appeal Centre [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). 2. Brief Facts Of The Case Are That The Assessee Filed Its Return Of Income U/S 139 Of The Act Declaring Total Income Of Rs.14,04,03,980/- For Assessment Year 2016-17. The Assessment Of The Assessee Was Completed U/S 143(3) Of The Act On 31.102.108 Accepting The Said Returned Income. Subsequently, Based On Information Received From Dcit, Cc-1(3), Mumbai, It Was Alleged That The Said Assessee Had Claimed A Bogus Contract Expenses Of Rs.2,69,14,526/- In Lieu Of The Bogus Work Order To M/S Pandhe Infracons Pvt. Ltd. During The F.Y 2015-16 Without Any Actual Work Had Been Performed. The Revenue Relied Upon Search Operation U/S 132 Of The Act Conducted On M/S

147 of the Act were initiated and notice u/s 148 was issued to the assessee and the assessee filed reply in response to the said notice. However, the Assessing Officer disallowed the said amount of Rs.2,69,14,526/- with a view that the same was a bogus transaction. 3. Dissatisfied with the above order, the assessee preferred an appeal