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

section 271(1)(c) of the Act and finally, the Assessing Officer vide the impugned penalty order imposed a penalty of ₹ 2,68,09,200/- @ 150

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\nis dismissed

section 271(1)(c)\nof the Act and finally, the Assessing Officer vide the impugned penalty order\nimposed a penalty of ₹ 2,68,09,200/- @ 150

ACIT, CC, DHANBAD, DHANBAD vs. KUMBH NATH SINGH, DHANBAD

In the result, appeals of the assesses are allowed and appeals of the revenue are dismissed

Bench: Shri George Mathan, Jm & Shri Ratnesh Nandan Sahay, Am आयकर अपील सं./Ita Nos.90 To 94/Ran/2024 (निि ारण वर्ा / Assessment Years :2008-2009 To 2012-2013) Shri Kumbh Nath Singh, Vs Dcit, Central Circle, Dhanbad Simla Bahal Cilliery, Jharia, Dhanbad-828111 स्थायी लेखा सं./Pan No. : Bcpps 1598 K & आयकर अपील सं./Ita Nos.268 & 269/Ran/2024 (निि ारण वर्ा / Assessment Years :2010-2011 & 2012-2013) Acit, Central Circle, Dhanbad Vs Shri Kumbh Nath Singh, Simla Bahal Cilliery, Jharia, Dhanbad-828111 स्थायी लेखा सं./Pan No. : Bcpps 1598 K & आयकर अपील सं./Ita Nos.95 To 99/Ran/2024 (निि ारण वर्ा / Assessment Years :2008-2009 To 2012-2013) Vs Dcit, Central Circle, Dhanbad Shri Bharat Singh, Simla Bahal Cilliery, Jharia, Dhanbad-828111 स्थायी लेखा सं./Pan No. : Bcpps 1599 J & आयकर अपील सं./Ita Nos.100 To 106/Ran/2024 (निि ारण वर्ा / Assessment Years :2006-2007 To 2012-2013) Vs Dcit, Central Circle, Dhanbad Shri Lal Bahadur Singh, Simla Bahal Cilliery, Jharia, Dhanbad-828111 स्थायी लेखा सं./Pan No. : Aydps 0747 D & आयकर अपील सं./Ita Nos.265 To 267/Ran/2024 (निि ारण वर्ा / Assessment Years :2010-2011 To 2012-2013) Acit, Central Circle, Dhanbad Vs Shri Lal Bahadur Singh, Simla Bahal Cilliery, Jharia, Dhanbad-828111 स्थायी लेखा सं./Pan No. : Aydps 0747 D (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. निर्ाारिती की ओर से /Assessee By : Shri Devesh Poddar, Advocate & Shri Sanjay Chatterjee, Ar राजस्व की ओर से /Revenue By : None(Adjournment Petition Filed) सुनवाई की तारीख / Date Of Hearing : 09/10/2025 घोषणा की तारीख/Date Of Pronouncement : 09/10/2025

150 taxmann.com 146 (Orissa)/2023] 454 ITR 312(Orissa), which has also been upheld by the Hon’ble Supreme Court in the case of Serajuddin and Co., reported in [2024] 163 taxmann.com 118 (SC), thereby dismissing the SLP filed by the revenue. The relevant observations of the Hon’ble Orissa High Court in para 21 to 25 and more specifically

SHRI KUMBH NATH SINGH,DHANBAD vs. DCIT CENTRAL CIRCLE, DHANBAD

In the result, appeals of the assesses are allowed and appeals of the revenue are dismissed

Bench: Shri George Mathan, Jm & Shri Ratnesh Nandan Sahay, Am आयकर अपील सं./Ita Nos.90 To 94/Ran/2024 (निि ारण वर्ा / Assessment Years :2008-2009 To 2012-2013) Shri Kumbh Nath Singh, Vs Dcit, Central Circle, Dhanbad Simla Bahal Cilliery, Jharia, Dhanbad-828111 स्थायी लेखा सं./Pan No. : Bcpps 1598 K & आयकर अपील सं./Ita Nos.268 & 269/Ran/2024 (निि ारण वर्ा / Assessment Years :2010-2011 & 2012-2013) Acit, Central Circle, Dhanbad Vs Shri Kumbh Nath Singh, Simla Bahal Cilliery, Jharia, Dhanbad-828111 स्थायी लेखा सं./Pan No. : Bcpps 1598 K & आयकर अपील सं./Ita Nos.95 To 99/Ran/2024 (निि ारण वर्ा / Assessment Years :2008-2009 To 2012-2013) Vs Dcit, Central Circle, Dhanbad Shri Bharat Singh, Simla Bahal Cilliery, Jharia, Dhanbad-828111 स्थायी लेखा सं./Pan No. : Bcpps 1599 J & आयकर अपील सं./Ita Nos.100 To 106/Ran/2024 (निि ारण वर्ा / Assessment Years :2006-2007 To 2012-2013) Vs Dcit, Central Circle, Dhanbad Shri Lal Bahadur Singh, Simla Bahal Cilliery, Jharia, Dhanbad-828111 स्थायी लेखा सं./Pan No. : Aydps 0747 D & आयकर अपील सं./Ita Nos.265 To 267/Ran/2024 (निि ारण वर्ा / Assessment Years :2010-2011 To 2012-2013) Acit, Central Circle, Dhanbad Vs Shri Lal Bahadur Singh, Simla Bahal Cilliery, Jharia, Dhanbad-828111 स्थायी लेखा सं./Pan No. : Aydps 0747 D (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. निर्ाारिती की ओर से /Assessee By : Shri Devesh Poddar, Advocate & Shri Sanjay Chatterjee, Ar राजस्व की ओर से /Revenue By : None(Adjournment Petition Filed) सुनवाई की तारीख / Date Of Hearing : 09/10/2025 घोषणा की तारीख/Date Of Pronouncement : 09/10/2025

150 taxmann.com 146 (Orissa)/2023] 454 ITR 312(Orissa), which has also been upheld by the Hon’ble Supreme Court in the case of Serajuddin and Co., reported in [2024] 163 taxmann.com 118 (SC), thereby dismissing the SLP filed by the revenue. The relevant observations of the Hon’ble Orissa High Court in para 21 to 25 and more specifically

LAL BAHADUR SINGH,DHANBAD vs. DCIT CENTRAL CIRCLE, DHANBAD

In the result, appeals of the assesses are allowed and appeals of the revenue are dismissed

Bench: Shri George Mathan, Jm & Shri Ratnesh Nandan Sahay, Am आयकर अपील सं./Ita Nos.90 To 94/Ran/2024 (निि ारण वर्ा / Assessment Years :2008-2009 To 2012-2013) Shri Kumbh Nath Singh, Vs Dcit, Central Circle, Dhanbad Simla Bahal Cilliery, Jharia, Dhanbad-828111 स्थायी लेखा सं./Pan No. : Bcpps 1598 K & आयकर अपील सं./Ita Nos.268 & 269/Ran/2024 (निि ारण वर्ा / Assessment Years :2010-2011 & 2012-2013) Acit, Central Circle, Dhanbad Vs Shri Kumbh Nath Singh, Simla Bahal Cilliery, Jharia, Dhanbad-828111 स्थायी लेखा सं./Pan No. : Bcpps 1598 K & आयकर अपील सं./Ita Nos.95 To 99/Ran/2024 (निि ारण वर्ा / Assessment Years :2008-2009 To 2012-2013) Vs Dcit, Central Circle, Dhanbad Shri Bharat Singh, Simla Bahal Cilliery, Jharia, Dhanbad-828111 स्थायी लेखा सं./Pan No. : Bcpps 1599 J & आयकर अपील सं./Ita Nos.100 To 106/Ran/2024 (निि ारण वर्ा / Assessment Years :2006-2007 To 2012-2013) Vs Dcit, Central Circle, Dhanbad Shri Lal Bahadur Singh, Simla Bahal Cilliery, Jharia, Dhanbad-828111 स्थायी लेखा सं./Pan No. : Aydps 0747 D & आयकर अपील सं./Ita Nos.265 To 267/Ran/2024 (निि ारण वर्ा / Assessment Years :2010-2011 To 2012-2013) Acit, Central Circle, Dhanbad Vs Shri Lal Bahadur Singh, Simla Bahal Cilliery, Jharia, Dhanbad-828111 स्थायी लेखा सं./Pan No. : Aydps 0747 D (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. निर्ाारिती की ओर से /Assessee By : Shri Devesh Poddar, Advocate & Shri Sanjay Chatterjee, Ar राजस्व की ओर से /Revenue By : None(Adjournment Petition Filed) सुनवाई की तारीख / Date Of Hearing : 09/10/2025 घोषणा की तारीख/Date Of Pronouncement : 09/10/2025

150 taxmann.com 146 (Orissa)/2023] 454 ITR 312(Orissa), which has also been upheld by the Hon’ble Supreme Court in the case of Serajuddin and Co., reported in [2024] 163 taxmann.com 118 (SC), thereby dismissing the SLP filed by the revenue. The relevant observations of the Hon’ble Orissa High Court in para 21 to 25 and more specifically

ACIT, CC, DHANBAD, DHANBAD vs. LAL BAHADUR SINGH, DHANBAD

In the result, appeals of the assesses are allowed and appeals of the revenue are dismissed

Bench: Shri George Mathan, Jm & Shri Ratnesh Nandan Sahay, Am आयकर अपील सं./Ita Nos.90 To 94/Ran/2024 (निि ारण वर्ा / Assessment Years :2008-2009 To 2012-2013) Shri Kumbh Nath Singh, Vs Dcit, Central Circle, Dhanbad Simla Bahal Cilliery, Jharia, Dhanbad-828111 स्थायी लेखा सं./Pan No. : Bcpps 1598 K & आयकर अपील सं./Ita Nos.268 & 269/Ran/2024 (निि ारण वर्ा / Assessment Years :2010-2011 & 2012-2013) Acit, Central Circle, Dhanbad Vs Shri Kumbh Nath Singh, Simla Bahal Cilliery, Jharia, Dhanbad-828111 स्थायी लेखा सं./Pan No. : Bcpps 1598 K & आयकर अपील सं./Ita Nos.95 To 99/Ran/2024 (निि ारण वर्ा / Assessment Years :2008-2009 To 2012-2013) Vs Dcit, Central Circle, Dhanbad Shri Bharat Singh, Simla Bahal Cilliery, Jharia, Dhanbad-828111 स्थायी लेखा सं./Pan No. : Bcpps 1599 J & आयकर अपील सं./Ita Nos.100 To 106/Ran/2024 (निि ारण वर्ा / Assessment Years :2006-2007 To 2012-2013) Vs Dcit, Central Circle, Dhanbad Shri Lal Bahadur Singh, Simla Bahal Cilliery, Jharia, Dhanbad-828111 स्थायी लेखा सं./Pan No. : Aydps 0747 D & आयकर अपील सं./Ita Nos.265 To 267/Ran/2024 (निि ारण वर्ा / Assessment Years :2010-2011 To 2012-2013) Acit, Central Circle, Dhanbad Vs Shri Lal Bahadur Singh, Simla Bahal Cilliery, Jharia, Dhanbad-828111 स्थायी लेखा सं./Pan No. : Aydps 0747 D (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. निर्ाारिती की ओर से /Assessee By : Shri Devesh Poddar, Advocate & Shri Sanjay Chatterjee, Ar राजस्व की ओर से /Revenue By : None(Adjournment Petition Filed) सुनवाई की तारीख / Date Of Hearing : 09/10/2025 घोषणा की तारीख/Date Of Pronouncement : 09/10/2025

150 taxmann.com 146 (Orissa)/2023] 454 ITR 312(Orissa), which has also been upheld by the Hon’ble Supreme Court in the case of Serajuddin and Co., reported in [2024] 163 taxmann.com 118 (SC), thereby dismissing the SLP filed by the revenue. The relevant observations of the Hon’ble Orissa High Court in para 21 to 25 and more specifically

ACIT, CC, DHANBAD, DHANBAD vs. LAL BAHADUR SINGH, DHANBAD

In the result, appeals of the assesses are allowed and appeals of the revenue are dismissed

Bench: Shri George Mathan, Jm & Shri Ratnesh Nandan Sahay, Am आयकर अपील सं./Ita Nos.90 To 94/Ran/2024 (निि ारण वर्ा / Assessment Years :2008-2009 To 2012-2013) Shri Kumbh Nath Singh, Vs Dcit, Central Circle, Dhanbad Simla Bahal Cilliery, Jharia, Dhanbad-828111 स्थायी लेखा सं./Pan No. : Bcpps 1598 K & आयकर अपील सं./Ita Nos.268 & 269/Ran/2024 (निि ारण वर्ा / Assessment Years :2010-2011 & 2012-2013) Acit, Central Circle, Dhanbad Vs Shri Kumbh Nath Singh, Simla Bahal Cilliery, Jharia, Dhanbad-828111 स्थायी लेखा सं./Pan No. : Bcpps 1598 K & आयकर अपील सं./Ita Nos.95 To 99/Ran/2024 (निि ारण वर्ा / Assessment Years :2008-2009 To 2012-2013) Vs Dcit, Central Circle, Dhanbad Shri Bharat Singh, Simla Bahal Cilliery, Jharia, Dhanbad-828111 स्थायी लेखा सं./Pan No. : Bcpps 1599 J & आयकर अपील सं./Ita Nos.100 To 106/Ran/2024 (निि ारण वर्ा / Assessment Years :2006-2007 To 2012-2013) Vs Dcit, Central Circle, Dhanbad Shri Lal Bahadur Singh, Simla Bahal Cilliery, Jharia, Dhanbad-828111 स्थायी लेखा सं./Pan No. : Aydps 0747 D & आयकर अपील सं./Ita Nos.265 To 267/Ran/2024 (निि ारण वर्ा / Assessment Years :2010-2011 To 2012-2013) Acit, Central Circle, Dhanbad Vs Shri Lal Bahadur Singh, Simla Bahal Cilliery, Jharia, Dhanbad-828111 स्थायी लेखा सं./Pan No. : Aydps 0747 D (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. निर्ाारिती की ओर से /Assessee By : Shri Devesh Poddar, Advocate & Shri Sanjay Chatterjee, Ar राजस्व की ओर से /Revenue By : None(Adjournment Petition Filed) सुनवाई की तारीख / Date Of Hearing : 09/10/2025 घोषणा की तारीख/Date Of Pronouncement : 09/10/2025

150 taxmann.com 146 (Orissa)/2023] 454 ITR 312(Orissa), which has also been upheld by the Hon’ble Supreme Court in the case of Serajuddin and Co., reported in [2024] 163 taxmann.com 118 (SC), thereby dismissing the SLP filed by the revenue. The relevant observations of the Hon’ble Orissa High Court in para 21 to 25 and more specifically

ACIT, CENTRAL CIRCLE, DHANBAD, DHANBAD vs. KUMBH NATH SINGH, DHANBAD

In the result, appeals of the assesses are allowed and appeals of the revenue are dismissed

Bench: Shri George Mathan, Jm & Shri Ratnesh Nandan Sahay, Am आयकर अपील सं./Ita Nos.90 To 94/Ran/2024 (निि ारण वर्ा / Assessment Years :2008-2009 To 2012-2013) Shri Kumbh Nath Singh, Vs Dcit, Central Circle, Dhanbad Simla Bahal Cilliery, Jharia, Dhanbad-828111 स्थायी लेखा सं./Pan No. : Bcpps 1598 K & आयकर अपील सं./Ita Nos.268 & 269/Ran/2024 (निि ारण वर्ा / Assessment Years :2010-2011 & 2012-2013) Acit, Central Circle, Dhanbad Vs Shri Kumbh Nath Singh, Simla Bahal Cilliery, Jharia, Dhanbad-828111 स्थायी लेखा सं./Pan No. : Bcpps 1598 K & आयकर अपील सं./Ita Nos.95 To 99/Ran/2024 (निि ारण वर्ा / Assessment Years :2008-2009 To 2012-2013) Vs Dcit, Central Circle, Dhanbad Shri Bharat Singh, Simla Bahal Cilliery, Jharia, Dhanbad-828111 स्थायी लेखा सं./Pan No. : Bcpps 1599 J & आयकर अपील सं./Ita Nos.100 To 106/Ran/2024 (निि ारण वर्ा / Assessment Years :2006-2007 To 2012-2013) Vs Dcit, Central Circle, Dhanbad Shri Lal Bahadur Singh, Simla Bahal Cilliery, Jharia, Dhanbad-828111 स्थायी लेखा सं./Pan No. : Aydps 0747 D & आयकर अपील सं./Ita Nos.265 To 267/Ran/2024 (निि ारण वर्ा / Assessment Years :2010-2011 To 2012-2013) Acit, Central Circle, Dhanbad Vs Shri Lal Bahadur Singh, Simla Bahal Cilliery, Jharia, Dhanbad-828111 स्थायी लेखा सं./Pan No. : Aydps 0747 D (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. निर्ाारिती की ओर से /Assessee By : Shri Devesh Poddar, Advocate & Shri Sanjay Chatterjee, Ar राजस्व की ओर से /Revenue By : None(Adjournment Petition Filed) सुनवाई की तारीख / Date Of Hearing : 09/10/2025 घोषणा की तारीख/Date Of Pronouncement : 09/10/2025

150 taxmann.com 146 (Orissa)/2023] 454 ITR 312(Orissa), which has also been upheld by the Hon’ble Supreme Court in the case of Serajuddin and Co., reported in [2024] 163 taxmann.com 118 (SC), thereby dismissing the SLP filed by the revenue. The relevant observations of the Hon’ble Orissa High Court in para 21 to 25 and more specifically

SHRI KUMBH NATH SINGH,DHANBAD vs. DCIT CENTRAL CIRCLE, DHANBAD

In the result, appeals of the assesses are allowed and appeals of the revenue are dismissed

Bench: Shri George Mathan, Jm & Shri Ratnesh Nandan Sahay, Am आयकर अपील सं./Ita Nos.90 To 94/Ran/2024 (निि ारण वर्ा / Assessment Years :2008-2009 To 2012-2013) Shri Kumbh Nath Singh, Vs Dcit, Central Circle, Dhanbad Simla Bahal Cilliery, Jharia, Dhanbad-828111 स्थायी लेखा सं./Pan No. : Bcpps 1598 K & आयकर अपील सं./Ita Nos.268 & 269/Ran/2024 (निि ारण वर्ा / Assessment Years :2010-2011 & 2012-2013) Acit, Central Circle, Dhanbad Vs Shri Kumbh Nath Singh, Simla Bahal Cilliery, Jharia, Dhanbad-828111 स्थायी लेखा सं./Pan No. : Bcpps 1598 K & आयकर अपील सं./Ita Nos.95 To 99/Ran/2024 (निि ारण वर्ा / Assessment Years :2008-2009 To 2012-2013) Vs Dcit, Central Circle, Dhanbad Shri Bharat Singh, Simla Bahal Cilliery, Jharia, Dhanbad-828111 स्थायी लेखा सं./Pan No. : Bcpps 1599 J & आयकर अपील सं./Ita Nos.100 To 106/Ran/2024 (निि ारण वर्ा / Assessment Years :2006-2007 To 2012-2013) Vs Dcit, Central Circle, Dhanbad Shri Lal Bahadur Singh, Simla Bahal Cilliery, Jharia, Dhanbad-828111 स्थायी लेखा सं./Pan No. : Aydps 0747 D & आयकर अपील सं./Ita Nos.265 To 267/Ran/2024 (निि ारण वर्ा / Assessment Years :2010-2011 To 2012-2013) Acit, Central Circle, Dhanbad Vs Shri Lal Bahadur Singh, Simla Bahal Cilliery, Jharia, Dhanbad-828111 स्थायी लेखा सं./Pan No. : Aydps 0747 D (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. निर्ाारिती की ओर से /Assessee By : Shri Devesh Poddar, Advocate & Shri Sanjay Chatterjee, Ar राजस्व की ओर से /Revenue By : None(Adjournment Petition Filed) सुनवाई की तारीख / Date Of Hearing : 09/10/2025 घोषणा की तारीख/Date Of Pronouncement : 09/10/2025

150 taxmann.com 146 (Orissa)/2023] 454 ITR 312(Orissa), which has also been upheld by the Hon’ble Supreme Court in the case of Serajuddin and Co., reported in [2024] 163 taxmann.com 118 (SC), thereby dismissing the SLP filed by the revenue. The relevant observations of the Hon’ble Orissa High Court in para 21 to 25 and more specifically

ACIT, CC, DHANBAD, DHANBAD vs. LAL BAHADUR SINGH, DHANBAD

In the result, appeals of the assesses are allowed and appeals of the revenue are dismissed

Bench: Shri George Mathan, Jm & Shri Ratnesh Nandan Sahay, Am आयकर अपील सं./Ita Nos.90 To 94/Ran/2024 (निि ारण वर्ा / Assessment Years :2008-2009 To 2012-2013) Shri Kumbh Nath Singh, Vs Dcit, Central Circle, Dhanbad Simla Bahal Cilliery, Jharia, Dhanbad-828111 स्थायी लेखा सं./Pan No. : Bcpps 1598 K & आयकर अपील सं./Ita Nos.268 & 269/Ran/2024 (निि ारण वर्ा / Assessment Years :2010-2011 & 2012-2013) Acit, Central Circle, Dhanbad Vs Shri Kumbh Nath Singh, Simla Bahal Cilliery, Jharia, Dhanbad-828111 स्थायी लेखा सं./Pan No. : Bcpps 1598 K & आयकर अपील सं./Ita Nos.95 To 99/Ran/2024 (निि ारण वर्ा / Assessment Years :2008-2009 To 2012-2013) Vs Dcit, Central Circle, Dhanbad Shri Bharat Singh, Simla Bahal Cilliery, Jharia, Dhanbad-828111 स्थायी लेखा सं./Pan No. : Bcpps 1599 J & आयकर अपील सं./Ita Nos.100 To 106/Ran/2024 (निि ारण वर्ा / Assessment Years :2006-2007 To 2012-2013) Vs Dcit, Central Circle, Dhanbad Shri Lal Bahadur Singh, Simla Bahal Cilliery, Jharia, Dhanbad-828111 स्थायी लेखा सं./Pan No. : Aydps 0747 D & आयकर अपील सं./Ita Nos.265 To 267/Ran/2024 (निि ारण वर्ा / Assessment Years :2010-2011 To 2012-2013) Acit, Central Circle, Dhanbad Vs Shri Lal Bahadur Singh, Simla Bahal Cilliery, Jharia, Dhanbad-828111 स्थायी लेखा सं./Pan No. : Aydps 0747 D (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. निर्ाारिती की ओर से /Assessee By : Shri Devesh Poddar, Advocate & Shri Sanjay Chatterjee, Ar राजस्व की ओर से /Revenue By : None(Adjournment Petition Filed) सुनवाई की तारीख / Date Of Hearing : 09/10/2025 घोषणा की तारीख/Date Of Pronouncement : 09/10/2025

150 taxmann.com 146 (Orissa)/2023] 454 ITR 312(Orissa), which has also been upheld by the Hon’ble Supreme Court in the case of Serajuddin and Co., reported in [2024] 163 taxmann.com 118 (SC), thereby dismissing the SLP filed by the revenue. The relevant observations of the Hon’ble Orissa High Court in para 21 to 25 and more specifically

LAL BAHADUR SINGH,DHANBAD vs. DCIT CENTRAL CIRCLE, DHANBAD

In the result, appeals of the assesses are allowed and appeals of the revenue are dismissed

Bench: Shri George Mathan, Jm & Shri Ratnesh Nandan Sahay, Am आयकर अपील सं./Ita Nos.90 To 94/Ran/2024 (निि ारण वर्ा / Assessment Years :2008-2009 To 2012-2013) Shri Kumbh Nath Singh, Vs Dcit, Central Circle, Dhanbad Simla Bahal Cilliery, Jharia, Dhanbad-828111 स्थायी लेखा सं./Pan No. : Bcpps 1598 K & आयकर अपील सं./Ita Nos.268 & 269/Ran/2024 (निि ारण वर्ा / Assessment Years :2010-2011 & 2012-2013) Acit, Central Circle, Dhanbad Vs Shri Kumbh Nath Singh, Simla Bahal Cilliery, Jharia, Dhanbad-828111 स्थायी लेखा सं./Pan No. : Bcpps 1598 K & आयकर अपील सं./Ita Nos.95 To 99/Ran/2024 (निि ारण वर्ा / Assessment Years :2008-2009 To 2012-2013) Vs Dcit, Central Circle, Dhanbad Shri Bharat Singh, Simla Bahal Cilliery, Jharia, Dhanbad-828111 स्थायी लेखा सं./Pan No. : Bcpps 1599 J & आयकर अपील सं./Ita Nos.100 To 106/Ran/2024 (निि ारण वर्ा / Assessment Years :2006-2007 To 2012-2013) Vs Dcit, Central Circle, Dhanbad Shri Lal Bahadur Singh, Simla Bahal Cilliery, Jharia, Dhanbad-828111 स्थायी लेखा सं./Pan No. : Aydps 0747 D & आयकर अपील सं./Ita Nos.265 To 267/Ran/2024 (निि ारण वर्ा / Assessment Years :2010-2011 To 2012-2013) Acit, Central Circle, Dhanbad Vs Shri Lal Bahadur Singh, Simla Bahal Cilliery, Jharia, Dhanbad-828111 स्थायी लेखा सं./Pan No. : Aydps 0747 D (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. निर्ाारिती की ओर से /Assessee By : Shri Devesh Poddar, Advocate & Shri Sanjay Chatterjee, Ar राजस्व की ओर से /Revenue By : None(Adjournment Petition Filed) सुनवाई की तारीख / Date Of Hearing : 09/10/2025 घोषणा की तारीख/Date Of Pronouncement : 09/10/2025

150 taxmann.com 146 (Orissa)/2023] 454 ITR 312(Orissa), which has also been upheld by the Hon’ble Supreme Court in the case of Serajuddin and Co., reported in [2024] 163 taxmann.com 118 (SC), thereby dismissing the SLP filed by the revenue. The relevant observations of the Hon’ble Orissa High Court in para 21 to 25 and more specifically

LAL BAHADUR SINGH,DHANBAD vs. DCIT, CENTRAL CIRCLE, DHANBAD

In the result, appeals of the assesses are allowed and appeals of the revenue are dismissed

Bench: Shri George Mathan, Jm & Shri Ratnesh Nandan Sahay, Am आयकर अपील सं./Ita Nos.90 To 94/Ran/2024 (निि ारण वर्ा / Assessment Years :2008-2009 To 2012-2013) Shri Kumbh Nath Singh, Vs Dcit, Central Circle, Dhanbad Simla Bahal Cilliery, Jharia, Dhanbad-828111 स्थायी लेखा सं./Pan No. : Bcpps 1598 K & आयकर अपील सं./Ita Nos.268 & 269/Ran/2024 (निि ारण वर्ा / Assessment Years :2010-2011 & 2012-2013) Acit, Central Circle, Dhanbad Vs Shri Kumbh Nath Singh, Simla Bahal Cilliery, Jharia, Dhanbad-828111 स्थायी लेखा सं./Pan No. : Bcpps 1598 K & आयकर अपील सं./Ita Nos.95 To 99/Ran/2024 (निि ारण वर्ा / Assessment Years :2008-2009 To 2012-2013) Vs Dcit, Central Circle, Dhanbad Shri Bharat Singh, Simla Bahal Cilliery, Jharia, Dhanbad-828111 स्थायी लेखा सं./Pan No. : Bcpps 1599 J & आयकर अपील सं./Ita Nos.100 To 106/Ran/2024 (निि ारण वर्ा / Assessment Years :2006-2007 To 2012-2013) Vs Dcit, Central Circle, Dhanbad Shri Lal Bahadur Singh, Simla Bahal Cilliery, Jharia, Dhanbad-828111 स्थायी लेखा सं./Pan No. : Aydps 0747 D & आयकर अपील सं./Ita Nos.265 To 267/Ran/2024 (निि ारण वर्ा / Assessment Years :2010-2011 To 2012-2013) Acit, Central Circle, Dhanbad Vs Shri Lal Bahadur Singh, Simla Bahal Cilliery, Jharia, Dhanbad-828111 स्थायी लेखा सं./Pan No. : Aydps 0747 D (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. निर्ाारिती की ओर से /Assessee By : Shri Devesh Poddar, Advocate & Shri Sanjay Chatterjee, Ar राजस्व की ओर से /Revenue By : None(Adjournment Petition Filed) सुनवाई की तारीख / Date Of Hearing : 09/10/2025 घोषणा की तारीख/Date Of Pronouncement : 09/10/2025

150 taxmann.com 146 (Orissa)/2023] 454 ITR 312(Orissa), which has also been upheld by the Hon’ble Supreme Court in the case of Serajuddin and Co., reported in [2024] 163 taxmann.com 118 (SC), thereby dismissing the SLP filed by the revenue. The relevant observations of the Hon’ble Orissa High Court in para 21 to 25 and more specifically

LAL BAHADUR SINGH,DHANBAD vs. DCIT CENTRAL CIRCLE, DHANBAD

In the result, appeals of the assesses are allowed and appeals of the revenue are dismissed

Bench: Shri George Mathan, Jm & Shri Ratnesh Nandan Sahay, Am आयकर अपील सं./Ita Nos.90 To 94/Ran/2024 (निि ारण वर्ा / Assessment Years :2008-2009 To 2012-2013) Shri Kumbh Nath Singh, Vs Dcit, Central Circle, Dhanbad Simla Bahal Cilliery, Jharia, Dhanbad-828111 स्थायी लेखा सं./Pan No. : Bcpps 1598 K & आयकर अपील सं./Ita Nos.268 & 269/Ran/2024 (निि ारण वर्ा / Assessment Years :2010-2011 & 2012-2013) Acit, Central Circle, Dhanbad Vs Shri Kumbh Nath Singh, Simla Bahal Cilliery, Jharia, Dhanbad-828111 स्थायी लेखा सं./Pan No. : Bcpps 1598 K & आयकर अपील सं./Ita Nos.95 To 99/Ran/2024 (निि ारण वर्ा / Assessment Years :2008-2009 To 2012-2013) Vs Dcit, Central Circle, Dhanbad Shri Bharat Singh, Simla Bahal Cilliery, Jharia, Dhanbad-828111 स्थायी लेखा सं./Pan No. : Bcpps 1599 J & आयकर अपील सं./Ita Nos.100 To 106/Ran/2024 (निि ारण वर्ा / Assessment Years :2006-2007 To 2012-2013) Vs Dcit, Central Circle, Dhanbad Shri Lal Bahadur Singh, Simla Bahal Cilliery, Jharia, Dhanbad-828111 स्थायी लेखा सं./Pan No. : Aydps 0747 D & आयकर अपील सं./Ita Nos.265 To 267/Ran/2024 (निि ारण वर्ा / Assessment Years :2010-2011 To 2012-2013) Acit, Central Circle, Dhanbad Vs Shri Lal Bahadur Singh, Simla Bahal Cilliery, Jharia, Dhanbad-828111 स्थायी लेखा सं./Pan No. : Aydps 0747 D (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. निर्ाारिती की ओर से /Assessee By : Shri Devesh Poddar, Advocate & Shri Sanjay Chatterjee, Ar राजस्व की ओर से /Revenue By : None(Adjournment Petition Filed) सुनवाई की तारीख / Date Of Hearing : 09/10/2025 घोषणा की तारीख/Date Of Pronouncement : 09/10/2025

150 taxmann.com 146 (Orissa)/2023] 454 ITR 312(Orissa), which has also been upheld by the Hon’ble Supreme Court in the case of Serajuddin and Co., reported in [2024] 163 taxmann.com 118 (SC), thereby dismissing the SLP filed by the revenue. The relevant observations of the Hon’ble Orissa High Court in para 21 to 25 and more specifically

LAL BAHADUR SINGH,DHANBAD vs. DCIT CENTRAL CIRCLE,, DHANBAD

In the result, appeals of the assesses are allowed and appeals of the revenue are dismissed

Bench: Shri George Mathan, Jm & Shri Ratnesh Nandan Sahay, Am आयकर अपील सं./Ita Nos.90 To 94/Ran/2024 (निि ारण वर्ा / Assessment Years :2008-2009 To 2012-2013) Shri Kumbh Nath Singh, Vs Dcit, Central Circle, Dhanbad Simla Bahal Cilliery, Jharia, Dhanbad-828111 स्थायी लेखा सं./Pan No. : Bcpps 1598 K & आयकर अपील सं./Ita Nos.268 & 269/Ran/2024 (निि ारण वर्ा / Assessment Years :2010-2011 & 2012-2013) Acit, Central Circle, Dhanbad Vs Shri Kumbh Nath Singh, Simla Bahal Cilliery, Jharia, Dhanbad-828111 स्थायी लेखा सं./Pan No. : Bcpps 1598 K & आयकर अपील सं./Ita Nos.95 To 99/Ran/2024 (निि ारण वर्ा / Assessment Years :2008-2009 To 2012-2013) Vs Dcit, Central Circle, Dhanbad Shri Bharat Singh, Simla Bahal Cilliery, Jharia, Dhanbad-828111 स्थायी लेखा सं./Pan No. : Bcpps 1599 J & आयकर अपील सं./Ita Nos.100 To 106/Ran/2024 (निि ारण वर्ा / Assessment Years :2006-2007 To 2012-2013) Vs Dcit, Central Circle, Dhanbad Shri Lal Bahadur Singh, Simla Bahal Cilliery, Jharia, Dhanbad-828111 स्थायी लेखा सं./Pan No. : Aydps 0747 D & आयकर अपील सं./Ita Nos.265 To 267/Ran/2024 (निि ारण वर्ा / Assessment Years :2010-2011 To 2012-2013) Acit, Central Circle, Dhanbad Vs Shri Lal Bahadur Singh, Simla Bahal Cilliery, Jharia, Dhanbad-828111 स्थायी लेखा सं./Pan No. : Aydps 0747 D (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. निर्ाारिती की ओर से /Assessee By : Shri Devesh Poddar, Advocate & Shri Sanjay Chatterjee, Ar राजस्व की ओर से /Revenue By : None(Adjournment Petition Filed) सुनवाई की तारीख / Date Of Hearing : 09/10/2025 घोषणा की तारीख/Date Of Pronouncement : 09/10/2025

150 taxmann.com 146 (Orissa)/2023] 454 ITR 312(Orissa), which has also been upheld by the Hon’ble Supreme Court in the case of Serajuddin and Co., reported in [2024] 163 taxmann.com 118 (SC), thereby dismissing the SLP filed by the revenue. The relevant observations of the Hon’ble Orissa High Court in para 21 to 25 and more specifically

LAL BAHADUR SINGH,DHANBAD vs. DCIT CENTRAL CIRCLE, DHANBAD

In the result, appeals of the assesses are allowed and appeals of the revenue are dismissed

Bench: Shri George Mathan, Jm & Shri Ratnesh Nandan Sahay, Am आयकर अपील सं./Ita Nos.90 To 94/Ran/2024 (निि ारण वर्ा / Assessment Years :2008-2009 To 2012-2013) Shri Kumbh Nath Singh, Vs Dcit, Central Circle, Dhanbad Simla Bahal Cilliery, Jharia, Dhanbad-828111 स्थायी लेखा सं./Pan No. : Bcpps 1598 K & आयकर अपील सं./Ita Nos.268 & 269/Ran/2024 (निि ारण वर्ा / Assessment Years :2010-2011 & 2012-2013) Acit, Central Circle, Dhanbad Vs Shri Kumbh Nath Singh, Simla Bahal Cilliery, Jharia, Dhanbad-828111 स्थायी लेखा सं./Pan No. : Bcpps 1598 K & आयकर अपील सं./Ita Nos.95 To 99/Ran/2024 (निि ारण वर्ा / Assessment Years :2008-2009 To 2012-2013) Vs Dcit, Central Circle, Dhanbad Shri Bharat Singh, Simla Bahal Cilliery, Jharia, Dhanbad-828111 स्थायी लेखा सं./Pan No. : Bcpps 1599 J & आयकर अपील सं./Ita Nos.100 To 106/Ran/2024 (निि ारण वर्ा / Assessment Years :2006-2007 To 2012-2013) Vs Dcit, Central Circle, Dhanbad Shri Lal Bahadur Singh, Simla Bahal Cilliery, Jharia, Dhanbad-828111 स्थायी लेखा सं./Pan No. : Aydps 0747 D & आयकर अपील सं./Ita Nos.265 To 267/Ran/2024 (निि ारण वर्ा / Assessment Years :2010-2011 To 2012-2013) Acit, Central Circle, Dhanbad Vs Shri Lal Bahadur Singh, Simla Bahal Cilliery, Jharia, Dhanbad-828111 स्थायी लेखा सं./Pan No. : Aydps 0747 D (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. निर्ाारिती की ओर से /Assessee By : Shri Devesh Poddar, Advocate & Shri Sanjay Chatterjee, Ar राजस्व की ओर से /Revenue By : None(Adjournment Petition Filed) सुनवाई की तारीख / Date Of Hearing : 09/10/2025 घोषणा की तारीख/Date Of Pronouncement : 09/10/2025

150 taxmann.com 146 (Orissa)/2023] 454 ITR 312(Orissa), which has also been upheld by the Hon’ble Supreme Court in the case of Serajuddin and Co., reported in [2024] 163 taxmann.com 118 (SC), thereby dismissing the SLP filed by the revenue. The relevant observations of the Hon’ble Orissa High Court in para 21 to 25 and more specifically

SHRI KUMBH NATH SINGH,DHANBAD vs. DCIT, CENTRAL CIRCLE, DHANBAD

In the result, appeals of the assesses are allowed and appeals of the revenue are dismissed

Bench: Shri George Mathan, Jm & Shri Ratnesh Nandan Sahay, Am आयकर अपील सं./Ita Nos.90 To 94/Ran/2024 (निि ारण वर्ा / Assessment Years :2008-2009 To 2012-2013) Shri Kumbh Nath Singh, Vs Dcit, Central Circle, Dhanbad Simla Bahal Cilliery, Jharia, Dhanbad-828111 स्थायी लेखा सं./Pan No. : Bcpps 1598 K & आयकर अपील सं./Ita Nos.268 & 269/Ran/2024 (निि ारण वर्ा / Assessment Years :2010-2011 & 2012-2013) Acit, Central Circle, Dhanbad Vs Shri Kumbh Nath Singh, Simla Bahal Cilliery, Jharia, Dhanbad-828111 स्थायी लेखा सं./Pan No. : Bcpps 1598 K & आयकर अपील सं./Ita Nos.95 To 99/Ran/2024 (निि ारण वर्ा / Assessment Years :2008-2009 To 2012-2013) Vs Dcit, Central Circle, Dhanbad Shri Bharat Singh, Simla Bahal Cilliery, Jharia, Dhanbad-828111 स्थायी लेखा सं./Pan No. : Bcpps 1599 J & आयकर अपील सं./Ita Nos.100 To 106/Ran/2024 (निि ारण वर्ा / Assessment Years :2006-2007 To 2012-2013) Vs Dcit, Central Circle, Dhanbad Shri Lal Bahadur Singh, Simla Bahal Cilliery, Jharia, Dhanbad-828111 स्थायी लेखा सं./Pan No. : Aydps 0747 D & आयकर अपील सं./Ita Nos.265 To 267/Ran/2024 (निि ारण वर्ा / Assessment Years :2010-2011 To 2012-2013) Acit, Central Circle, Dhanbad Vs Shri Lal Bahadur Singh, Simla Bahal Cilliery, Jharia, Dhanbad-828111 स्थायी लेखा सं./Pan No. : Aydps 0747 D (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. निर्ाारिती की ओर से /Assessee By : Shri Devesh Poddar, Advocate & Shri Sanjay Chatterjee, Ar राजस्व की ओर से /Revenue By : None(Adjournment Petition Filed) सुनवाई की तारीख / Date Of Hearing : 09/10/2025 घोषणा की तारीख/Date Of Pronouncement : 09/10/2025

150 taxmann.com 146 (Orissa)/2023] 454 ITR 312(Orissa), which has also been upheld by the Hon’ble Supreme Court in the case of Serajuddin and Co., reported in [2024] 163 taxmann.com 118 (SC), thereby dismissing the SLP filed by the revenue. The relevant observations of the Hon’ble Orissa High Court in para 21 to 25 and more specifically

SHRI KUMBH NATH SINGH,DHANBAD vs. DCIT, CENTRAL CIRCLE, DHANBAD

In the result, appeals of the assesses are allowed and appeals of the revenue are dismissed

Bench: Shri George Mathan, Jm & Shri Ratnesh Nandan Sahay, Am आयकर अपील सं./Ita Nos.90 To 94/Ran/2024 (निि ारण वर्ा / Assessment Years :2008-2009 To 2012-2013) Shri Kumbh Nath Singh, Vs Dcit, Central Circle, Dhanbad Simla Bahal Cilliery, Jharia, Dhanbad-828111 स्थायी लेखा सं./Pan No. : Bcpps 1598 K & आयकर अपील सं./Ita Nos.268 & 269/Ran/2024 (निि ारण वर्ा / Assessment Years :2010-2011 & 2012-2013) Acit, Central Circle, Dhanbad Vs Shri Kumbh Nath Singh, Simla Bahal Cilliery, Jharia, Dhanbad-828111 स्थायी लेखा सं./Pan No. : Bcpps 1598 K & आयकर अपील सं./Ita Nos.95 To 99/Ran/2024 (निि ारण वर्ा / Assessment Years :2008-2009 To 2012-2013) Vs Dcit, Central Circle, Dhanbad Shri Bharat Singh, Simla Bahal Cilliery, Jharia, Dhanbad-828111 स्थायी लेखा सं./Pan No. : Bcpps 1599 J & आयकर अपील सं./Ita Nos.100 To 106/Ran/2024 (निि ारण वर्ा / Assessment Years :2006-2007 To 2012-2013) Vs Dcit, Central Circle, Dhanbad Shri Lal Bahadur Singh, Simla Bahal Cilliery, Jharia, Dhanbad-828111 स्थायी लेखा सं./Pan No. : Aydps 0747 D & आयकर अपील सं./Ita Nos.265 To 267/Ran/2024 (निि ारण वर्ा / Assessment Years :2010-2011 To 2012-2013) Acit, Central Circle, Dhanbad Vs Shri Lal Bahadur Singh, Simla Bahal Cilliery, Jharia, Dhanbad-828111 स्थायी लेखा सं./Pan No. : Aydps 0747 D (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. निर्ाारिती की ओर से /Assessee By : Shri Devesh Poddar, Advocate & Shri Sanjay Chatterjee, Ar राजस्व की ओर से /Revenue By : None(Adjournment Petition Filed) सुनवाई की तारीख / Date Of Hearing : 09/10/2025 घोषणा की तारीख/Date Of Pronouncement : 09/10/2025

150 taxmann.com 146 (Orissa)/2023] 454 ITR 312(Orissa), which has also been upheld by the Hon’ble Supreme Court in the case of Serajuddin and Co., reported in [2024] 163 taxmann.com 118 (SC), thereby dismissing the SLP filed by the revenue. The relevant observations of the Hon’ble Orissa High Court in para 21 to 25 and more specifically

LAL BAHADUR SINGH,DHANBAD vs. DCIT CENTRAL CIRCLE, DHANBAD

In the result, appeals of the assesses are allowed and appeals of the revenue are dismissed

Bench: Shri George Mathan, Jm & Shri Ratnesh Nandan Sahay, Am आयकर अपील सं./Ita Nos.90 To 94/Ran/2024 (निि ारण वर्ा / Assessment Years :2008-2009 To 2012-2013) Shri Kumbh Nath Singh, Vs Dcit, Central Circle, Dhanbad Simla Bahal Cilliery, Jharia, Dhanbad-828111 स्थायी लेखा सं./Pan No. : Bcpps 1598 K & आयकर अपील सं./Ita Nos.268 & 269/Ran/2024 (निि ारण वर्ा / Assessment Years :2010-2011 & 2012-2013) Acit, Central Circle, Dhanbad Vs Shri Kumbh Nath Singh, Simla Bahal Cilliery, Jharia, Dhanbad-828111 स्थायी लेखा सं./Pan No. : Bcpps 1598 K & आयकर अपील सं./Ita Nos.95 To 99/Ran/2024 (निि ारण वर्ा / Assessment Years :2008-2009 To 2012-2013) Vs Dcit, Central Circle, Dhanbad Shri Bharat Singh, Simla Bahal Cilliery, Jharia, Dhanbad-828111 स्थायी लेखा सं./Pan No. : Bcpps 1599 J & आयकर अपील सं./Ita Nos.100 To 106/Ran/2024 (निि ारण वर्ा / Assessment Years :2006-2007 To 2012-2013) Vs Dcit, Central Circle, Dhanbad Shri Lal Bahadur Singh, Simla Bahal Cilliery, Jharia, Dhanbad-828111 स्थायी लेखा सं./Pan No. : Aydps 0747 D & आयकर अपील सं./Ita Nos.265 To 267/Ran/2024 (निि ारण वर्ा / Assessment Years :2010-2011 To 2012-2013) Acit, Central Circle, Dhanbad Vs Shri Lal Bahadur Singh, Simla Bahal Cilliery, Jharia, Dhanbad-828111 स्थायी लेखा सं./Pan No. : Aydps 0747 D (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. निर्ाारिती की ओर से /Assessee By : Shri Devesh Poddar, Advocate & Shri Sanjay Chatterjee, Ar राजस्व की ओर से /Revenue By : None(Adjournment Petition Filed) सुनवाई की तारीख / Date Of Hearing : 09/10/2025 घोषणा की तारीख/Date Of Pronouncement : 09/10/2025

150 taxmann.com 146 (Orissa)/2023] 454 ITR 312(Orissa), which has also been upheld by the Hon’ble Supreme Court in the case of Serajuddin and Co., reported in [2024] 163 taxmann.com 118 (SC), thereby dismissing the SLP filed by the revenue. The relevant observations of the Hon’ble Orissa High Court in para 21 to 25 and more specifically

SHRI KUMBH NATH SINGH,DHANBAD vs. DCIT, CENTRAL CIRCLE, DHANBAD

In the result, appeals of the assesses are allowed and appeals of the revenue are dismissed

Bench: Shri George Mathan, Jm & Shri Ratnesh Nandan Sahay, Am आयकर अपील सं./Ita Nos.90 To 94/Ran/2024 (निि ारण वर्ा / Assessment Years :2008-2009 To 2012-2013) Shri Kumbh Nath Singh, Vs Dcit, Central Circle, Dhanbad Simla Bahal Cilliery, Jharia, Dhanbad-828111 स्थायी लेखा सं./Pan No. : Bcpps 1598 K & आयकर अपील सं./Ita Nos.268 & 269/Ran/2024 (निि ारण वर्ा / Assessment Years :2010-2011 & 2012-2013) Acit, Central Circle, Dhanbad Vs Shri Kumbh Nath Singh, Simla Bahal Cilliery, Jharia, Dhanbad-828111 स्थायी लेखा सं./Pan No. : Bcpps 1598 K & आयकर अपील सं./Ita Nos.95 To 99/Ran/2024 (निि ारण वर्ा / Assessment Years :2008-2009 To 2012-2013) Vs Dcit, Central Circle, Dhanbad Shri Bharat Singh, Simla Bahal Cilliery, Jharia, Dhanbad-828111 स्थायी लेखा सं./Pan No. : Bcpps 1599 J & आयकर अपील सं./Ita Nos.100 To 106/Ran/2024 (निि ारण वर्ा / Assessment Years :2006-2007 To 2012-2013) Vs Dcit, Central Circle, Dhanbad Shri Lal Bahadur Singh, Simla Bahal Cilliery, Jharia, Dhanbad-828111 स्थायी लेखा सं./Pan No. : Aydps 0747 D & आयकर अपील सं./Ita Nos.265 To 267/Ran/2024 (निि ारण वर्ा / Assessment Years :2010-2011 To 2012-2013) Acit, Central Circle, Dhanbad Vs Shri Lal Bahadur Singh, Simla Bahal Cilliery, Jharia, Dhanbad-828111 स्थायी लेखा सं./Pan No. : Aydps 0747 D (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. निर्ाारिती की ओर से /Assessee By : Shri Devesh Poddar, Advocate & Shri Sanjay Chatterjee, Ar राजस्व की ओर से /Revenue By : None(Adjournment Petition Filed) सुनवाई की तारीख / Date Of Hearing : 09/10/2025 घोषणा की तारीख/Date Of Pronouncement : 09/10/2025

150 taxmann.com 146 (Orissa)/2023] 454 ITR 312(Orissa), which has also been upheld by the Hon’ble Supreme Court in the case of Serajuddin and Co., reported in [2024] 163 taxmann.com 118 (SC), thereby dismissing the SLP filed by the revenue. The relevant observations of the Hon’ble Orissa High Court in para 21 to 25 and more specifically