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

Bench: Hon'Ble Itat - By It Department Si No.

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

Bench: Hon'Ble Itat - By It Department Si No.

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

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

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) (Α.Υ :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) निर्धारिती 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 : 06/01/2026 घोषणा की तारीख/Date Of Pronouncement Per Bench : आदेश / Order These Are The Cross Appeals Filed By The Assessee & Revenue Against The Separate Orders Passed By The Id.Cit(A), Ranchi/Nfac, Delhi, Dated 20.09.2017 & 19.09.2017 For The Assessment Years 2009-10, 2011- 12 & 2012-13, Respectively. The Assessee Has Also Filed Cross Objections Arising Out Of Appeals Of Revenue For A.Y.2009-2010 & 2011-2012. 2. First, We Shall Take Up The Appeals Of The Revenue Filed For A.Y.2009- 2010 & 2011-2012. Ld. Ar, At The Outset, Filed A Chart Specifying The Issues Involved In The Appeals Of The Revenue, Which Reads As Follows :- Bharat Coking Coal Limited, Dhanbad Pan: Aaacb7934M Additions Disputed In Appeal Before Hon'Ble Itat - By It Department Si No.

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

M/S ANJENEYE ISPAT LTD.,SARAIKELA vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, JAMSHEDPUR, JAMSHEDPUR

In the result the appeal of the assessee is allowed

Bench: Shri Sonjoy Sarma & Shri Ratnesh Nandan Sahayi.T.A. No.74/Ran/2022 Assessment Year: 2008-09 M/S Anjeneya Ispat Ltd.…………….…….…............................……….……Appellant 29, Rain Basera, Sanjay Nagar Colony, Adityapur, Saraikela, Jharkhand – 831013. [Pan: Aagca1031N] Vs. Dcit, Circle-1, Jamshedpur……....….…..….........……........……...…..…..Respondent Appearances By: Shri Devesh Poddar, Ar, Appeared On Behalf Of The Appellant. Shri Kanhaiya Lal Kanak, Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : November 11, 2025 Date Of Pronouncing The Order : January 06, 2026 Order Per Sonjoy Sarma: This Appeal Filed By The Assessee Is Directed Against The Order Of The Cit(A), Jamshedpur (Hereinafter Referred To As “Ld. Cit(A)”) Dated 21.08.2018 Passed Under Section 250 Of The Income-Tax Act, 1961 (Hereinafter Referred To As The “Act”). 2. Brief Facts Of The Case Are That The Assessee Company Is Engaged In The Manufacturing Of Pig Iron. It Filed Its Return Of Income Declaring Total Income Of ₹1,41,05,250, Which Was Processed Under Section 143(1). During The Assessment Proceedings, The Assessing Officer Noticed That The Assessee Had Received Share Capital & Share Premium Aggregating To ₹3,00,00,000 During The Relevant Previous Year. The Assessing Officer Issued Notices Under Sections 142(1) & 148 Requiring The Assessee To Furnish Complete Details Of The Share Applicants, Including Identity, Creditworthiness & Genuineness Of The Transactions. In Response, The Assessee Furnished Complete Details In Respect Of The Share Capital/Share Premium Received From The Following Parties:

143(1). During the assessment proceedings, the Assessing Officer noticed that the assessee had received share capital and share premium aggregating to ₹3,00,00,000 during the relevant previous year. The Assessing Officer issued notices under sections 142(1) and 148 requiring the assessee to furnish complete details of the share applicants, including identity, creditworthiness, and genuineness

MARS MERCANTILES PVT.LTD.,DHANBAD vs. ASSISTANT COMMISSIONE OF INCOME TAX, CENTRAL CIRCLE, DHANBAD, DHANBAD

In the result, appeal of the assessee is allowed

Bench: Shri Sonjoy Sarma & Shri Girish Agrawalassessment Year: 2012-13

68 of the Income Tax Act, 1961.” 2 Mars Mercantile Pvt. Ltd., AY: 2012-13. 3. Assessee has taken an additional ground vide its application dated 01.03.2023. The additional ground taken by the assessee reads as under: “1. For that the proceeding initiated u/s. 148 and the order of assessment passed u/s. 147/143(3

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

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, Finance Directorate, Koyla Bhawan, Koyla Nagar, P.O.Bccl, Township, Dhanbad-826005 स्थायी लेखा सं./Pan No. : Aaacb 7934 M Vs. Acit, Circle-1, Dhanbad & 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) निर्धारिती 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 / Order Per Bench : These Are The Cross Appeals Filed By The Assessee & Revenue Against The Separate Orders Passed By The Id.Cit(A), Ranchi/Nfac, Delhi, Dated 20.09.2017 & 19.09.2017 For The Assessment Years 2009-10, 2011- 12 & 2012-13, Respectively. The Assessee Has Also Filed Cross Objections Arising Out Of Appeals Of Revenue For A.Y.2009-2010 & 2011-2012. 2. First, We Shall Take Up The Appeals Of The Revenue Filed For A.Y.2009- 2010 & 2011-2012. Ld. Ar, At The Outset, Filed A Chart Specifying The Issues Involved In The Appeals Of The Revenue, Which Reads As Follows :- Bharat Coking Coal Limited, Dhanbad Pan: Aaacb7934M Additions Disputed In Appeal Before Hon'Ble Itat - By It Department Si No.

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-2(1), HAZARIBAG vs. SANJAY KUMAR UPADHYAY, HAZARIBAG

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

Bench: Sri Sanjay Garg & Dr. Manish Borad

143(2) & 142(1) of the Act. Various details called for by ld. Assessing Officer (in short ld. “AO”) were supplied by the assessee from time to time. After making various additions ld. AO assessed the income at Rs. 1,76,31,290/-. Assessee challenged the additions before ld. CIT(A) and partly succeeded. 3. Now, the Revenue

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

143(3) of the IT Act, 1961, dated 15.03.2013 is as below: i) Invocation of proviso to section 145 of the IT Act, 1961 w.r.t. the trading result shown under the item scraps; ii) Estimation of sale proceed of scraps and iii) The basis of estimation for concealed profit out of concealed sales of scraps 3.2 Invocation of proviso

ACIT, CIRCLE-3, RANCHI vs. SHRI SUMIT RAMSISARIA, RANCHI

Bench: Shri J.Sudhakar Reddy & Shri S.S.Godara

143(3) of the Income Tax Act, 1961; in short ‘the Act’. Heard both the parties. Case files perused. ITA No.222/R/2019 & C.O.12/R/2019 A.Y. 2014-15 ACIT, Cir-3,RAN Vs. Sh Sumit Ramsisaria Page 2 2. The Revenue’s sole substantive grievance raised in the instant lis seeks to reverse the Assessing Officer’s action treating the assessee’s sundry

M/S ANJENEYA ISPAT LTD.,SARAIKELA vs. DEPUTY COMMISSIONE OF INCOME TAX, CIRCELE-1, JAMSHEDPUR, JAMSHEDPUR

In the result, the appeal of the assessee is allowed

Bench: Shri Sonjoy Sarma & Shri Ratnesh Nandan Sahayi.T.A. No.75/Ran/2022 Assessment Year: 2009-10 M/S Anjeneya Ispat Ltd.…………….…….…............................……….……Appellant 29, Rain Basera, Sanjay Nagar Colony, Adityapur, Saraikela, Jharkhand- 831013. [Pan: Aagca1031N] Vs. Dcit, Circle-1, Jamshedpur.….....…..…..….........……........……...…..…..Respondent Appearances By: Shri Devesh Poddar, Adv., Appeared On Behalf Of The Appellant. Shri Kanhaiya Lal Kanak, Cit, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : December 18, 2025 Date Of Pronouncing The Order : January 06, 2026 Order Per Sonjoy Sarma: This Appeal Filed By The Assessee Is Directed Against The Order Of The Cit(A), Jamshedpur (Hereinafter Referred To As “Cit(A)”) Dated 25.09.2017 Passed Under Section 250 Of The Income-Tax Act, 1961 (Hereinafter Referred To As The “Act”). 2. Brief Facts Of The Case Are That The Assessee Filed Its Return Of Income For The Assessment Year 2019–20 Declaring A Total Income Of ₹62,64,116. The Case Was Selected For Complete Scrutiny. During The Relevant Previous Year, A Survey Operation Under Section 133A Of The Income-Tax Act, 1961 Was Conducted At The Business Premises Of The Assessee On 16.02.2019. Subsequently, Statutory Notices Under Sections 143(2) & 142(1) Of The Act Were Issued. In Response Thereto, The Assessee Appeared From Time To Time & Furnished Various Details & Documents As Called For. The Same Were Examined & Discussed By The Assessing Officer During The Course Of Assessment Proceedings. During

143(2) and 142(1) of the Act were issued. In response thereto, the assessee appeared from time to time and furnished various details and documents as called for. The same were examined and discussed by the Assessing Officer during the course of assessment proceedings. During I.T.A. No.75/Ran/2022 M/s Anjeneya Ispat Ltd the course of survey, physical inventory of stock

DCIT,CIRCLE-1,, RANCHI vs. M/S JHARKHAND STATE FOREST DEVELOPMENT CORPORATION LTD.,, RANCHI

In the result, appeal of the assessee in ITA No

Bench: Shri George Mathan, Jm & Shri Ratnesh Nandan Sahay, Am आयकर अपील सं./Ita No.200/Ran/2018 (निि ारण वर्ा / Assessment Year :2014-2015) Dcit, Circle-1, Ranchi Vs. M/S Jharkhand State Forest Development Corporation Ltd. H/O Bms Electricals, Near Hinoo Bridge, Hinoo, Ranchi, Jharkhand-834002 स्थायी लेखा सं./Pan No. : Aabcj 1402 H & Cross Objection.04/Ran/2019 (निि ारण वर्ा / Assessment Year :2014-2015) (Arising Out Of Ita No.200/Ran/2018) M/S Jharkhand State Forest Vs. Dcit, Circle-1, Ranchi Development Corporation Ltd. H/O Bms Electricals, Near Hinoo Bridge, Hinoo, Ranchi, Jharkhand-834002 स्थायी लेखा सं./Pan No. : Aabcj 1402 H & आयकर अपील सं./Ita No.221/Ran/2018 (निि ारण वर्ा / Assessment Year :2014-2015) M/S Jharkhand State Forest Vs. Dcit, Circle-1, Ranchi Development Corporation Ltd. H/O Bms Electricals, Near Hinoo Bridge, Hinoo, Ranchi, Jharkhand-834002 स्थायी लेखा सं./Pan No. : Aabcj 1402 H (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. निर्ाारिती की ओर से /Assessee By : Shri J.P.Sharma, Advocate राजस्व की ओर से /Revenue By : Shri Rajib Jain, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 08/10/2025 घोषणा की तारीख/Date Of Pronouncement : 08/10/2025 आदेश / O R D E R Per Bench :

68,244 refers to: Serial No. Particulars Amount (in Rs.) 1 Gratuity Payment 8,52,331 In the Income-tax Act, after section 43A, the following section shall be inserted with effect from the 1st day of April, 1984, namely:-"43B. Certain deductions to be only on actual payment. Notwithstanding anything contained in any other provision of this

M/S JHARKHAND STATE FOREST DEVELOPMENT CORPORATION LTD., ,RANCHI vs. DCIT,CIRCLE-1, RANCHI

In the result, appeal of the assessee in ITA No

Bench: Shri George Mathan, Jm & Shri Ratnesh Nandan Sahay, Am आयकर अपील सं./Ita No.200/Ran/2018 (निि ारण वर्ा / Assessment Year :2014-2015) Dcit, Circle-1, Ranchi Vs. M/S Jharkhand State Forest Development Corporation Ltd. H/O Bms Electricals, Near Hinoo Bridge, Hinoo, Ranchi, Jharkhand-834002 स्थायी लेखा सं./Pan No. : Aabcj 1402 H & Cross Objection.04/Ran/2019 (निि ारण वर्ा / Assessment Year :2014-2015) (Arising Out Of Ita No.200/Ran/2018) M/S Jharkhand State Forest Vs. Dcit, Circle-1, Ranchi Development Corporation Ltd. H/O Bms Electricals, Near Hinoo Bridge, Hinoo, Ranchi, Jharkhand-834002 स्थायी लेखा सं./Pan No. : Aabcj 1402 H & आयकर अपील सं./Ita No.221/Ran/2018 (निि ारण वर्ा / Assessment Year :2014-2015) M/S Jharkhand State Forest Vs. Dcit, Circle-1, Ranchi Development Corporation Ltd. H/O Bms Electricals, Near Hinoo Bridge, Hinoo, Ranchi, Jharkhand-834002 स्थायी लेखा सं./Pan No. : Aabcj 1402 H (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. निर्ाारिती की ओर से /Assessee By : Shri J.P.Sharma, Advocate राजस्व की ओर से /Revenue By : Shri Rajib Jain, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 08/10/2025 घोषणा की तारीख/Date Of Pronouncement : 08/10/2025 आदेश / O R D E R Per Bench :

68,244 refers to: Serial No. Particulars Amount (in Rs.) 1 Gratuity Payment 8,52,331 In the Income-tax Act, after section 43A, the following section shall be inserted with effect from the 1st day of April, 1984, namely:-"43B. Certain deductions to be only on actual payment. Notwithstanding anything contained in any other provision of this

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

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

143(3) of the Income Tax Act, 1961 (in short, the Act) was passed by the Assessing Officer and following additions/disallowances were made: Sl. No. Head of addition/disallowance Amount (i) Income from tax free bonds & applicability * 71,47,000/- of Sec. 14A of the I.T. Act. (ii) Land & Crop Compensation * 3,60,36,000/- (iii) Grants to Sports & Grants

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

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

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahaym/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 D.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

143(3) of the Income Tax Act, 1961 (in short, the Act) was passed by the Assessing Officer and following additions/disallowances were made: Sl. No. Head of addition/disallowance Amount (i) Income from tax free bonds & applicability ₹ 71,47,000/- of Sec. 14A of the I.T. Act. (ii) Land & Crop Compensation ₹ 3,60,36,000/- (iii) Grants to Sports & Grants

SMT PRITI PALRIWAL,RANCHI vs. ITO WARD 2(2), RANCHI

In the result, all the captioned appeals of the assessee are allowed

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahayit(Ss)A No. 10 & 11/Ran/2023 (Assessment Year-2012-13 & 2013-14) Sri Vishal Palriwal, A.C.I.T., Ishatvam, Flat No. 801, 8Th Floor, Central Circle-1 Vs. Kanke Road, Ranchi-834008. Ranchi. Pan No. Ahnpp 0913 H Appellant/ Assessee Respondent/ Revenue It(Ss)A No. 12/Ran/2023 (Assessment Year-2012-13) Sri Gaurav Palriwal, A.C.I.T., Flat No. 701, 7Th Floor, Ishatvam, Central Circle-1 Vs. Behind Kanke Petrol Pump, Kanke Ranchi. Road, Ranchi-834008. Pan No. Aiapp 8110 E Appellant/ Assessee Respondent/ Revenue It(Ss)A No. 13/Ran/2023 (Assessment Year-2013-14) Sri Saurav Palriwal, A.C.I.T., Block No. 1, Flat No. 3C, Space Town Central Circle-1 Vs. Vip Road, Raghunathpur, Kolkata. Ranchi. Pan No. Atcpp 9277 D Appellant/ Assessee Respondent/ Revenue It(Ss)A No. 14/Ran/2023 (Assessment Year-2013-14) Smt. Priti Palriwal, A.C.I.T., Flat No. 701, 7Th Floor, Ishatvam, Central Circle-1 Vs. Behind Kanke Petrol Pump, Kanke Ranchi. Road, Ranchi-834008. Pan No. Amdpp 5673 K Appellant/ Assessee Respondent/ Revenue It(Ss)A No. 15/Ran/2023 (Assessment Year-2013-14) Smt. Renu Palriwal, A.C.I.T., Block No. 1, Flat No. 3C, Space Town Central Circle-1 Vs. Vip Road, Raghunathpur, Ranchi. Kolkata-700052 Pan No. Ajlpp 9129 K Appellant/ Assessee Respondent/ Revenue

143(3)/147 of the Act determining total income of ₹ 25,63,728/-. 3. Aggrieved by the order of the Assessing Officer, the assessee filed appeal before the ld. CIT(A), who vide the impugned order, upheld the action of the Assessing Officer by dismissing the appeal of the assessee. 4. Further aggrieved, the assessee has filed present appeal before

SRI GAURAV PALRIWAL,RANCHI vs. ITO WARD-1(3), RANCHI

In the result, all the captioned appeals of the assessee are allowed

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahayit(Ss)A No. 10 & 11/Ran/2023 (Assessment Year-2012-13 & 2013-14) Sri Vishal Palriwal, A.C.I.T., Ishatvam, Flat No. 801, 8Th Floor, Central Circle-1 Vs. Kanke Road, Ranchi-834008. Ranchi. Pan No. Ahnpp 0913 H Appellant/ Assessee Respondent/ Revenue It(Ss)A No. 12/Ran/2023 (Assessment Year-2012-13) Sri Gaurav Palriwal, A.C.I.T., Flat No. 701, 7Th Floor, Ishatvam, Central Circle-1 Vs. Behind Kanke Petrol Pump, Kanke Ranchi. Road, Ranchi-834008. Pan No. Aiapp 8110 E Appellant/ Assessee Respondent/ Revenue It(Ss)A No. 13/Ran/2023 (Assessment Year-2013-14) Sri Saurav Palriwal, A.C.I.T., Block No. 1, Flat No. 3C, Space Town Central Circle-1 Vs. Vip Road, Raghunathpur, Kolkata. Ranchi. Pan No. Atcpp 9277 D Appellant/ Assessee Respondent/ Revenue It(Ss)A No. 14/Ran/2023 (Assessment Year-2013-14) Smt. Priti Palriwal, A.C.I.T., Flat No. 701, 7Th Floor, Ishatvam, Central Circle-1 Vs. Behind Kanke Petrol Pump, Kanke Ranchi. Road, Ranchi-834008. Pan No. Amdpp 5673 K Appellant/ Assessee Respondent/ Revenue It(Ss)A No. 15/Ran/2023 (Assessment Year-2013-14) Smt. Renu Palriwal, A.C.I.T., Block No. 1, Flat No. 3C, Space Town Central Circle-1 Vs. Vip Road, Raghunathpur, Ranchi. Kolkata-700052 Pan No. Ajlpp 9129 K Appellant/ Assessee Respondent/ Revenue

143(3)/147 of the Act determining total income of ₹ 25,63,728/-. 3. Aggrieved by the order of the Assessing Officer, the assessee filed appeal before the ld. CIT(A), who vide the impugned order, upheld the action of the Assessing Officer by dismissing the appeal of the assessee. 4. Further aggrieved, the assessee has filed present appeal before

SMT. RENU PALRIWAL,KOLKAT vs. ACIT CENTRAL CIRCLE-1, RANCHI

In the result, all the captioned appeals of the assessee are allowed

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahayit(Ss)A No. 10 & 11/Ran/2023 (Assessment Year-2012-13 & 2013-14) Sri Vishal Palriwal, A.C.I.T., Ishatvam, Flat No. 801, 8Th Floor, Central Circle-1 Vs. Kanke Road, Ranchi-834008. Ranchi. Pan No. Ahnpp 0913 H Appellant/ Assessee Respondent/ Revenue It(Ss)A No. 12/Ran/2023 (Assessment Year-2012-13) Sri Gaurav Palriwal, A.C.I.T., Flat No. 701, 7Th Floor, Ishatvam, Central Circle-1 Vs. Behind Kanke Petrol Pump, Kanke Ranchi. Road, Ranchi-834008. Pan No. Aiapp 8110 E Appellant/ Assessee Respondent/ Revenue It(Ss)A No. 13/Ran/2023 (Assessment Year-2013-14) Sri Saurav Palriwal, A.C.I.T., Block No. 1, Flat No. 3C, Space Town Central Circle-1 Vs. Vip Road, Raghunathpur, Kolkata. Ranchi. Pan No. Atcpp 9277 D Appellant/ Assessee Respondent/ Revenue It(Ss)A No. 14/Ran/2023 (Assessment Year-2013-14) Smt. Priti Palriwal, A.C.I.T., Flat No. 701, 7Th Floor, Ishatvam, Central Circle-1 Vs. Behind Kanke Petrol Pump, Kanke Ranchi. Road, Ranchi-834008. Pan No. Amdpp 5673 K Appellant/ Assessee Respondent/ Revenue It(Ss)A No. 15/Ran/2023 (Assessment Year-2013-14) Smt. Renu Palriwal, A.C.I.T., Block No. 1, Flat No. 3C, Space Town Central Circle-1 Vs. Vip Road, Raghunathpur, Ranchi. Kolkata-700052 Pan No. Ajlpp 9129 K Appellant/ Assessee Respondent/ Revenue

143(3)/147 of the Act determining total income of ₹ 25,63,728/-. 3. Aggrieved by the order of the Assessing Officer, the assessee filed appeal before the ld. CIT(A), who vide the impugned order, upheld the action of the Assessing Officer by dismissing the appeal of the assessee. 4. Further aggrieved, the assessee has filed present appeal before

SRI KAMAL KUMAR PALRIWAL,KOLKATA vs. ACIT, CENTRAL CIRCLE-1, RANCHI

In the result, all the captioned appeals of the assessee are allowed

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahayit(Ss)A No. 10 & 11/Ran/2023 (Assessment Year-2012-13 & 2013-14) Sri Vishal Palriwal, A.C.I.T., Ishatvam, Flat No. 801, 8Th Floor, Central Circle-1 Vs. Kanke Road, Ranchi-834008. Ranchi. Pan No. Ahnpp 0913 H Appellant/ Assessee Respondent/ Revenue It(Ss)A No. 12/Ran/2023 (Assessment Year-2012-13) Sri Gaurav Palriwal, A.C.I.T., Flat No. 701, 7Th Floor, Ishatvam, Central Circle-1 Vs. Behind Kanke Petrol Pump, Kanke Ranchi. Road, Ranchi-834008. Pan No. Aiapp 8110 E Appellant/ Assessee Respondent/ Revenue It(Ss)A No. 13/Ran/2023 (Assessment Year-2013-14) Sri Saurav Palriwal, A.C.I.T., Block No. 1, Flat No. 3C, Space Town Central Circle-1 Vs. Vip Road, Raghunathpur, Kolkata. Ranchi. Pan No. Atcpp 9277 D Appellant/ Assessee Respondent/ Revenue It(Ss)A No. 14/Ran/2023 (Assessment Year-2013-14) Smt. Priti Palriwal, A.C.I.T., Flat No. 701, 7Th Floor, Ishatvam, Central Circle-1 Vs. Behind Kanke Petrol Pump, Kanke Ranchi. Road, Ranchi-834008. Pan No. Amdpp 5673 K Appellant/ Assessee Respondent/ Revenue It(Ss)A No. 15/Ran/2023 (Assessment Year-2013-14) Smt. Renu Palriwal, A.C.I.T., Block No. 1, Flat No. 3C, Space Town Central Circle-1 Vs. Vip Road, Raghunathpur, Ranchi. Kolkata-700052 Pan No. Ajlpp 9129 K Appellant/ Assessee Respondent/ Revenue

143(3)/147 of the Act determining total income of ₹ 25,63,728/-. 3. Aggrieved by the order of the Assessing Officer, the assessee filed appeal before the ld. CIT(A), who vide the impugned order, upheld the action of the Assessing Officer by dismissing the appeal of the assessee. 4. Further aggrieved, the assessee has filed present appeal before

SRI GAURAV PALRIWAL,RANCHI vs. ITO WATD-1(3), RANCHI

In the result, all the captioned appeals of the assessee are allowed

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahayit(Ss)A No. 10 & 11/Ran/2023 (Assessment Year-2012-13 & 2013-14) Sri Vishal Palriwal, A.C.I.T., Ishatvam, Flat No. 801, 8Th Floor, Central Circle-1 Vs. Kanke Road, Ranchi-834008. Ranchi. Pan No. Ahnpp 0913 H Appellant/ Assessee Respondent/ Revenue It(Ss)A No. 12/Ran/2023 (Assessment Year-2012-13) Sri Gaurav Palriwal, A.C.I.T., Flat No. 701, 7Th Floor, Ishatvam, Central Circle-1 Vs. Behind Kanke Petrol Pump, Kanke Ranchi. Road, Ranchi-834008. Pan No. Aiapp 8110 E Appellant/ Assessee Respondent/ Revenue It(Ss)A No. 13/Ran/2023 (Assessment Year-2013-14) Sri Saurav Palriwal, A.C.I.T., Block No. 1, Flat No. 3C, Space Town Central Circle-1 Vs. Vip Road, Raghunathpur, Kolkata. Ranchi. Pan No. Atcpp 9277 D Appellant/ Assessee Respondent/ Revenue It(Ss)A No. 14/Ran/2023 (Assessment Year-2013-14) Smt. Priti Palriwal, A.C.I.T., Flat No. 701, 7Th Floor, Ishatvam, Central Circle-1 Vs. Behind Kanke Petrol Pump, Kanke Ranchi. Road, Ranchi-834008. Pan No. Amdpp 5673 K Appellant/ Assessee Respondent/ Revenue It(Ss)A No. 15/Ran/2023 (Assessment Year-2013-14) Smt. Renu Palriwal, A.C.I.T., Block No. 1, Flat No. 3C, Space Town Central Circle-1 Vs. Vip Road, Raghunathpur, Ranchi. Kolkata-700052 Pan No. Ajlpp 9129 K Appellant/ Assessee Respondent/ Revenue

143(3)/147 of the Act determining total income of ₹ 25,63,728/-. 3. Aggrieved by the order of the Assessing Officer, the assessee filed appeal before the ld. CIT(A), who vide the impugned order, upheld the action of the Assessing Officer by dismissing the appeal of the assessee. 4. Further aggrieved, the assessee has filed present appeal before