M/S BHARAT COOKING COAL LTD ,DHANBAD vs. ACIT CIR-1 , DHANBAD

10(34) of the Act. Ld. AO on perusal\nof the profit and loss accounts and books of accounts came to the\nconclusion that provisions of Section 14A of the Act r.w. Rule 8D of\nthe Rules were applicable on the assessee and after giving a show\ncause computed the disallowance at Rs. 27,19,753/- comprising

SHRIRAM MARKETING SERVICES,GIRIDIH vs. PCIT, DHANBAD

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

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

34 28.02.2013 10,000 35 06.03.2013 10,000 36 13.03.2013 5,00,000 37 15.03.2013 11,000 38 15.03.2013 15,

M/S BHARAT COOKING COAL LTD ,DHANBAD vs. ACIT CIR-1 , DHANBAD

10(34) of the Act. Ld. AO on perusal\nof the profit and loss accounts and books of accounts came to the\nconclusion that provisions of Section 14A of the Act r.w. Rule 8D of\nthe Rules were applicable on the assessee and after giving a show\ncause computed the disallowance at Rs. 27,19,753/- comprising

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, DHANBAD vs. BINDHYAVASINI COMMERCIAL SERVICES PRIVATE LIMITED, DHANBAD

Bench: Shri Sonjoy Sarma & Shri Ratnesh Nandan Sahayi.T.A. No.240/Ran/2023 Assessment Year: 2013-14 Acit, Central Circle, Dhanbad.….……………............................……….……Appellant Vs. Bindhyavasini Commercial Services Pvt. Ltd….........……........……...…..…..Respondent House No.41, Premises Of Punj Kumar Singh, Near Suraksha Clinic, Hetli Bandh, Jharia, Dhanbad, Jharkhand – 828111. [Pan: Aaecb0160D] Appearances By: Shri Manish Tiwari, Ar, Appeared On Behalf Of The Appellant. Shri Kanhaiya Lal Kanak, Cit Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : November 10, 2025 Date Of Pronouncing The Order : December 22, 2025

10, 2025 Date of pronouncing the order : December 22, 2025 ORDER Per Sonjoy Sarma, Judicial Member: This appeal filed by the revenue is directed against the order dated 02.08.2023 of the Commissioner of Income Tax (Appeals)-3, Patna passed u/s 250 of the Income Tax Act (‘Act’) for the assessment year 2013–14. 2. Brief facts of the case

ACIT CIR-1 , DHANBAD vs. M/S BHARAT COOKING COAL LTD , DHANBAD

10(34) of the Act. Ld. AO on perusal\nof the profit and loss accounts and books of accounts came to the\nconclusion that provisions of Section 14A of the Act r.w. Rule 8D of\nthe Rules were applicable on the assessee and after giving a show\ncause computed the disallowance at Rs. 27,19,753/- comprising

ACIT CIRCLE-1 , DHANBAD vs. M/S BHARAT COOKING COAL LTD , DHANBAD

10(34) of the Act. Ld. AO on perusal\nof the profit and loss accounts and books of accounts came to the\nconclusion that provisions of Section 14A of the Act r.w. Rule 8D of\nthe Rules were applicable on the assessee and after giving a show\ncause computed the disallowance at Rs. 27,19,753/- comprising

M/S BHARAT COOKING COAL LIMITED ,DHANBAD vs. ACIT CIR-1 , DHANBAD

In the result, both appeals of revenue and the cross objections of the assessee are dismissed and appeals of assessee in ITA No

Bench: Shri George Mathan, Jm & Shri Ratnesh Nandan Sahay, Am आयकर अपील सं./Ita Nos.291,293,294/Ran/2017 (A.Y :2009-10, 2011-12 & 2012-13) M/S Bharat Coking Coal Ltd, Vs. Acit, Circle-1, Dhanbad Finance Directorate, Koyla Bhawan, Koyla Nagar, P.O.Bccl, Township, Dhanbad-826005 स्थायी लेखा सं./Pan No. : Aaacb 7934 M & आयकर अपील सं./Ita Nos.300 & 302/Ran/2017 (A.Y :2009-10 & 2011-12) Acit, Circle-1, Dhanbad Vs. M/S Bharat Coking Coal Ltd, Finance Directorate, Koyla Bhawan, Koyla Nagar, P.O.Bccl, Township, Dhanbad-826005 स्थायी लेखा सं./Pan No. : Acb 7934 M & Cross Objection Nos.09 & 11/Ran/2018 (Arising Out Of Ita Nos.300&302/Ran/2017) (A.Y :2009-10 & 2011-12) M/S Bharat Coking Coal Ltd, Vs. Acit, Circle-1, Dhanbad Finance Directorate, Koyla Bhawan, Koyla Nagar, P.O.Bccl, Township, Dhanbad-826005 स्थायी लेखा सं./Pan No. : Acb 7934 M (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) निर्ाारिती की ओर से /Assessee By : Shri M.K.Chowdhary & Shri Devesh Poddar, Advocates राजस्व की ओर से /Revenue By : Shri Rajib Jain, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 06/01/2026 घोषणा की तारीख/Date Of Pronouncement : 06/01/2026 आदेश / O R D E R Per Bench : These Are The Cross Appeals Filed By The Assessee & Revenue Against The Separate Orders Passed By The Ld.Cit(A), Ranchi/Nfac, Delhi, Dated 20.09.2017 & 19.09.2017 For The Assessment Years 2009-10, 2011-

Section 14A of the Act r.w. Rule 8D of the Rules were applicable on the assessee and after giving a show cause computed the disallowance at Rs. 27,19,753/- comprising of Rs. 9,11,753/- under Rule 8D(2)(ii) and Rs. 17,32,000/- under Rule 8D(2)(iii) of the Rules

ACIT, CIRCLE-1(1), DHANBAD vs. M/S HIMANGSU MAHTO, DHANBAD

In the result, the appeal filed by the Revenue in ITA No

Bench: Sri Rajesh Kumar & Sonjoy Sarma

34,527/- is sustained. The balance is deleted.” 5. After hearing rival contentions and perusing the material on record, we find that the assessee has taken unsecured loan of Rs. 2,44,45,000/- from M/s. Royal Securities Ltd. We also note that the opening balance brought forward from the preceding previous was Rs. 10,50,786/- with amount borrowed

ACIT, CENTRAL CIRCLE-1,, RANCHI vs. SHRI KAMAL BHUSHAN, RANCHI

In the result, the appeals of the revenue and the cross-objections of the assessee are dismissed

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma] I.T.(Ss)A. No. 1/Ran/2021 I.T.(Ss)A. No. 5/Ran/2019

section 68 which has been cross checked with the details submitted in the paper book and as such. It is also observed that the assessing officer at time of assessment has failed to look into the submissions of the appellant and for that matter give any categorical finding for making the addition as from the order of assessment

M/S S.P ENTERPRISES,JAMSHEDPUR vs. DCIT, JAMSHEDPUR

Bench: Shri S.S.Godara & Dr. A.L. Sainiassessment Year :2010-11

section 68 unexplained cash credits addition of Rs.41 lac made in both the lower authorities in case of M/s Bihar Foundry and Casting Ltd.. The clinching fact that emerges from a perusal of case file is that this amount forms closing balance figure of preceding assessment year and opening figure of the impugned assessment year. Meaning thereby that

M/S S.P.ENTERPRISES,JAMSHEDPUR vs. ITO WARD-1(5), JAMSHEDPUR

Bench: Shri S.S.Godara & Dr. A.L. Sainiassessment Year :2010-11

section 68 unexplained cash credits addition of Rs.41 lac made in both the lower authorities in case of M/s Bihar Foundry and Casting Ltd.. The clinching fact that emerges from a perusal of case file is that this amount forms closing balance figure of preceding assessment year and opening figure of the impugned assessment year. Meaning thereby that

M/S S.P.ENTERPRISES,JAMSHEDPUR vs. ITO WARD-1(5), JAMSHEDPUR

Bench: Shri S.S.Godara & Dr. A.L. Sainiassessment Year :2010-11

section 68 unexplained cash credits addition of Rs.41 lac made in both the lower authorities in case of M/s Bihar Foundry and Casting Ltd.. The clinching fact that emerges from a perusal of case file is that this amount forms closing balance figure of preceding assessment year and opening figure of the impugned assessment year. Meaning thereby that

JAMIPOL LTD,JAMSHEDPUR vs. ACIT, JAMSHEDPUR

In the result, both the appeals of assessee being ITA Nos

10-11. We further find that no submissions were made by the ld.DR before us that the appeal, if any, challenging the same is pending before the Tribunal or the Hon’ble High Court. The AO cannot make addition on adhoc basis and it is a settled principle of law that no such disallowance can be made on adhoc basis

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)

34,97,400/-. Thereafter, the original assessment order u/s 153A/143(3) was completed by the Assessing Officer on 28.12.2016. 3. Later on, ld Commissioner of Income Tax (Central) Patna, exercised his revisionary jurisdiction under section 263 of the Income Tax Act(hereinafter referred to as “first 263 order”) on the premise that admitted undisclosed income of Rs.95

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

68. Admittedly the identity of the payee and the payment of salary at a certain rate was not in dispute. The P a g e 8 | 12 ITA No. 162/R an/ 2017 Asse ssment Year :20 09- 10 dispute was as to withdrawal of amount by the payee which could have been resolved by AO by allowing the assessee

ACIT CIR-1, JAMSHEDPUR vs. M/S AUTOPROFILE LTD, JAMSHEDPUR

Appeal is dismissed

Bench: Shri S.S.Godara & Dr. A.L. Sainiassessment Year :2010-11

section 145 cannot be applied only for the absence of stock register without further supporting materials. For argument shake even in the case of estimate some guesswork maybe possible but not an arbitrary exercise of assessment powers as decided by the Hon'ble Supreme Court in the case of Kanchwala Gems vs. Joint CIT (2007) 288 ITR 10

JAI LAXMI TRADERS,DHANBAD vs. DCIT/ACIT, CIRCLE 1, DHANBAD

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

Bench: Shri Sonjoy Sarma & Shri Ratnesh Nandan Sahay(Virtual Hearing) Jai Laxmi Traders, Dcit/Acit, Office No. 423, 2Nd Floor City Centre, Circle-1, Vs. Luby Circular Road, Dhanbad-826001 Dhanbad. Pan No. Aalfj 7433 R Appellant/ Assessee Respondent/ Revenue

34,99,077/- through the appellant's bank account, without any direct evidence of income suppression. The estimation of inflated purchases at ₹ 5,26,47,087/-, contrary to the actual audited figure of ₹2,10,52,253.69, is factually incorrect. It is a settled principle that without rejection or objecting the books of accounts, no addition can be made

CCL,RANCHI vs. ACIT CIR-1, RANCHI

34,000\n5,95,76,000\nGrand total Disputes Rs.\nM/S CENTRAL COALFIELDS Ltd.\nAssessee's Appeals-disputed Additions\nSI.\nHead\nΙ.Τ.Α. No.\nAY 2011-12\nAY 2012-13\nAY 2013-14\nAY 2014-15\nAY 2015-16\n169/RAN/2017\n170/RAN/2017\n266/RAN/2017\n32/RAN/2018\n190/RAN/2019\nBy Assessee\nBy Assessee\nBy Assessee\nBy Assessee\nBy Assessee\nLease Rent/ Depreciation Forest Land

DCIT CIR-1,, RANCHI vs. CCL, RANCHI

34,000\n5,95,76,000\nGrand total Disputes Rs.\nM/S CENTRAL COALFIELDS Ltd.\nAssessee's Appeals-disputed Additions\nSI.\nHead\nΙ.Τ.Α. No.\nAY 2011-12\nBy Assessee\nAY 2012-13\nBy Assessee\nAY 2013-14\nBy Assessee\nAY 2014-15\nBy Assessee\nAY 2015-16\nBy Assessee\nLease Rent/ Depreciation Forest Land