SANTOSH KUMAR SARAWGI,GIRIDIH vs. ACIT, C. C., DHANBAD

In the result, all the appeals filed by the assessee are allowed

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahayassessment Year: 2021-22

139(1) of the Act. Further, a perusal of the assessment order clearly shows that the Assessing Officer has not made any addition 9 ITA Nos.418,420-423, 425-427 & 82&83/Ran/2024 AYs: 2021-22 u/s. 68 or 69A, 69B, 69C and 69D only a presumption has been drawn by the Assessing Officer and the provisions of section

SANGITA DEVI SARAWGI,GIRIDIH vs. ACIT, C.C., DHANBAD

In the result, all the appeals filed by the assessee are allowed

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahayassessment Year: 2021-22

139(1) of the Act. Further, a perusal of the assessment order clearly shows that the Assessing Officer has not made any addition 9 ITA Nos.418,420-423, 425-427 & 82&83/Ran/2024 AYs: 2021-22 u/s. 68 or 69A, 69B, 69C and 69D only a presumption has been drawn by the Assessing Officer and the provisions of section

HARISH KUMAR SARAWGI,GIRIDIH vs. ACIT, C.C., DHANBAD

In the result, all the appeals filed by the assessee are allowed

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahayassessment Year: 2021-22

139(1) of the Act. Further, a perusal of the assessment order clearly shows that the Assessing Officer has not made any addition 9 ITA Nos.418,420-423, 425-427 & 82&83/Ran/2024 AYs: 2021-22 u/s. 68 or 69A, 69B, 69C and 69D only a presumption has been drawn by the Assessing Officer and the provisions of section

AAKRITI SARAWGI,,GIRIDIH vs. ACIT CENTRAL CIRCLE, DHANBAD

In the result, all the appeals filed by the assessee are allowed

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahayassessment Year: 2021-22

139(1) of the Act. Further, a perusal of the assessment order clearly shows that the Assessing Officer has not made any addition 9 ITA Nos.418,420-423, 425-427 & 82&83/Ran/2024 AYs: 2021-22 u/s. 68 or 69A, 69B, 69C and 69D only a presumption has been drawn by the Assessing Officer and the provisions of section

RAJESH BADRI PD. MODI,GIRIDIH vs. ACIT, CENTRAL CIRCLE, DHANBAD

In the result, all the appeals filed by the assessee are allowed

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahayassessment Year: 2021-22

139(1) of the Act. Further, a perusal of the assessment order clearly shows that the Assessing Officer has not made any addition 9 ITA Nos.418,420-423, 425-427 & 82&83/Ran/2024 AYs: 2021-22 u/s. 68 or 69A, 69B, 69C and 69D only a presumption has been drawn by the Assessing Officer and the provisions of section

KANTA DEVI SARAWGI,GIRIDIH vs. ACIT, C.C., DHANBAD

In the result, all the appeals filed by the assessee are allowed

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahayassessment Year: 2021-22

139(1) of the Act. Further, a perusal of the assessment order clearly shows that the Assessing Officer has not made any addition 9 ITA Nos.418,420-423, 425-427 & 82&83/Ran/2024 AYs: 2021-22 u/s. 68 or 69A, 69B, 69C and 69D only a presumption has been drawn by the Assessing Officer and the provisions of section

SAMIR KUMAR SARAWGI,GIRIDIH vs. ACIT, C. C., DHANBAD

In the result, all the appeals filed by the assessee are allowed

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahayassessment Year: 2021-22

139(1) of the Act. Further, a perusal of the assessment order clearly shows that the Assessing Officer has not made any addition 9 ITA Nos.418,420-423, 425-427 & 82&83/Ran/2024 AYs: 2021-22 u/s. 68 or 69A, 69B, 69C and 69D only a presumption has been drawn by the Assessing Officer and the provisions of section

SUNILA DEVI SARAWGI,GIRIDIH vs. ACIT, C. C. , DHANBAD

In the result, all the appeals filed by the assessee are allowed

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahayassessment Year: 2021-22

139(1) of the Act. Further, a perusal of the assessment order clearly shows that the Assessing Officer has not made any addition 9 ITA Nos.418,420-423, 425-427 & 82&83/Ran/2024 AYs: 2021-22 u/s. 68 or 69A, 69B, 69C and 69D only a presumption has been drawn by the Assessing Officer and the provisions of section

SANDEEP KUMAR SARAWGI,GIRIDIH vs. ACIT, C.C., DHANBAD

In the result, the appeal of the assessee is allowed

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahaysandeep Kumar Sarawgi, A.C.I.T., Sarawgi Sadan, Dumri Road, Central Circle, Vs. Giridih-815301 (Jharkhand) Dhanbad. Pan No. Aejps 2820 M Appellant/ Assessee Respondent/ Revenue

139(1) of the Act. Further, a perusal of the assessment order clearly shows that the Assessing Officer has not made any addition u/s. 68 or 69A, 69B, 69C and 69D only a presumption has been drawn by the Assessing Officer and the provisions of section

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

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 and 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

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

139(1) of the Act declaring total income of Rs. 51,67,990/-. The Assessing Officer noticed that in the year under consideration, the assessee raised fresh I.T.A. No.240/Ran/2023 Bindhyavasini Commercial Services Pvt. Ltd capital to the tune of Rs. 5,50,00,000/- from one Single Non-Banking Finance Company named Amarendra Financial Services Pvt Ltd. and the assessee