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42 results for “section 68”+ Section 153A(1)(b)clear

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Section 153D44Addition to Income41Section 153A38Section 14836Search & Seizure23Limitation/Time-bar22Section 143(3)11Section 132(4)11Undisclosed Income11

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

ITA 93/RAN/2024[2011-12]Status: DisposedITAT Ranchi09 Oct 2025AY 2011-12

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

For Appellant: Shri Devesh Poddar, AdvocateFor Respondent: None(Adjournment Petition filed)
Section 153A

Showing 1–20 of 42 · Page 1 of 3

Section 139(1)10
Section 6810
Section 115B10
Section 153D

b) of sub-section (1) of Section 153A of the Act. It is beneficial to refer to the decision of the High Court of Judicature at Allahabad in the case of PCIT v. Sapna Gupta [2022 SCC OnLine All 1294] which captures with precision the scope of the concerned provision and more significantly, the import of the phrase

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

ITA 266/RAN/2024[2011-12]Status: DisposedITAT Ranchi09 Oct 2025AY 2011-12

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

For Appellant: Shri Devesh Poddar, AdvocateFor Respondent: None(Adjournment Petition filed)
Section 153ASection 153D

b) of sub-section (1) of Section 153A of the Act. It is beneficial to refer to the decision of the High Court of Judicature at Allahabad in the case of PCIT v. Sapna Gupta [2022 SCC OnLine All 1294] which captures with precision the scope of the concerned provision and more significantly, the import of the phrase

SHRI BHARAT SINGH,DHANBAD vs. DCIT CENTRAL CIRCLE, DHANBAD

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

ITA 96/RAN/2024[2009-10]Status: DisposedITAT Ranchi09 Oct 2025AY 2009-10

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

For Appellant: Shri Devesh Poddar, AdvocateFor Respondent: None(Adjournment Petition filed)
Section 153ASection 153D

b) of sub-section (1) of Section 153A of the Act. It is beneficial to refer to the decision of the High Court of Judicature at Allahabad in the case of PCIT v. Sapna Gupta [2022 SCC OnLine All 1294] which captures with precision the scope of the concerned provision and more significantly, the import of the phrase

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

ITA 269/RAN/2024[2012-13]Status: DisposedITAT Ranchi09 Oct 2025AY 2012-13

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

For Appellant: Shri Devesh Poddar, AdvocateFor Respondent: None(Adjournment Petition filed)
Section 153ASection 153D

b) of sub-section (1) of Section 153A of the Act. It is beneficial to refer to the decision of the High Court of Judicature at Allahabad in the case of PCIT v. Sapna Gupta [2022 SCC OnLine All 1294] which captures with precision the scope of the concerned provision and more significantly, the import of the phrase

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

ITA 90/RAN/2024[2008-09]Status: DisposedITAT Ranchi09 Oct 2025AY 2008-09

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

For Appellant: Shri Devesh Poddar, AdvocateFor Respondent: None(Adjournment Petition filed)
Section 153ASection 153D

b) of sub-section (1) of Section 153A of the Act. It is beneficial to refer to the decision of the High Court of Judicature at Allahabad in the case of PCIT v. Sapna Gupta [2022 SCC OnLine All 1294] which captures with precision the scope of the concerned provision and more significantly, the import of the phrase

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

ITA 103/RAN/2024[2009-10]Status: DisposedITAT Ranchi09 Oct 2025AY 2009-10

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

For Appellant: Shri Devesh Poddar, AdvocateFor Respondent: None(Adjournment Petition filed)
Section 153ASection 153D

b) of sub-section (1) of Section 153A of the Act. It is beneficial to refer to the decision of the High Court of Judicature at Allahabad in the case of PCIT v. Sapna Gupta [2022 SCC OnLine All 1294] which captures with precision the scope of the concerned provision and more significantly, the import of the phrase

SHRI BHARAT SINGH,DHANBAD vs. DCIT CENTRAL CIRCLE, DHANBAD

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

ITA 98/RAN/2024[2011-12]Status: DisposedITAT Ranchi09 Oct 2025AY 2011-12

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

For Appellant: Shri Devesh Poddar, AdvocateFor Respondent: None(Adjournment Petition filed)
Section 153ASection 153D

b) of sub-section (1) of Section 153A of the Act. It is beneficial to refer to the decision of the High Court of Judicature at Allahabad in the case of PCIT v. Sapna Gupta [2022 SCC OnLine All 1294] which captures with precision the scope of the concerned provision and more significantly, the import of the phrase

SHRI BHARAT SINGH,DHANBAD vs. DCIT CENTRAL CIRCLE, DHANBAD

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

ITA 97/RAN/2024[2010-11]Status: DisposedITAT Ranchi09 Oct 2025AY 2010-11

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

For Appellant: Shri Devesh Poddar, AdvocateFor Respondent: None(Adjournment Petition filed)
Section 153ASection 153D

b) of sub-section (1) of Section 153A of the Act. It is beneficial to refer to the decision of the High Court of Judicature at Allahabad in the case of PCIT v. Sapna Gupta [2022 SCC OnLine All 1294] which captures with precision the scope of the concerned provision and more significantly, the import of the phrase

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

ITA 265/RAN/2024[2010-11]Status: DisposedITAT Ranchi09 Oct 2025AY 2010-11

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

For Appellant: Shri Devesh Poddar, AdvocateFor Respondent: None(Adjournment Petition filed)
Section 153ASection 153D

b) of sub-section (1) of Section 153A of the Act. It is beneficial to refer to the decision of the High Court of Judicature at Allahabad in the case of PCIT v. Sapna Gupta [2022 SCC OnLine All 1294] which captures with precision the scope of the concerned provision and more significantly, the import of the phrase

SHRI BHARAT SINGH,DHANBAD vs. DCIT, CENTRAL CIRCLE, DHANBAD

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

ITA 99/RAN/2024[2012-13]Status: DisposedITAT Ranchi09 Oct 2025AY 2012-13

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

For Appellant: Shri Devesh Poddar, AdvocateFor Respondent: None(Adjournment Petition filed)
Section 153ASection 153D

b) of sub-section (1) of Section 153A of the Act. It is beneficial to refer to the decision of the High Court of Judicature at Allahabad in the case of PCIT v. Sapna Gupta [2022 SCC OnLine All 1294] which captures with precision the scope of the concerned provision and more significantly, the import of the phrase

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

ITA 94/RAN/2024[2012-13]Status: DisposedITAT Ranchi09 Oct 2025AY 2012-13

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

For Appellant: Shri Devesh Poddar, AdvocateFor Respondent: None(Adjournment Petition filed)
Section 153ASection 153D

b) of sub-section (1) of Section 153A of the Act. It is beneficial to refer to the decision of the High Court of Judicature at Allahabad in the case of PCIT v. Sapna Gupta [2022 SCC OnLine All 1294] which captures with precision the scope of the concerned provision and more significantly, the import of the phrase

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

ITA 91/RAN/2024[2009-10]Status: DisposedITAT Ranchi09 Oct 2025AY 2009-10

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

For Appellant: Shri Devesh Poddar, AdvocateFor Respondent: None(Adjournment Petition filed)
Section 153ASection 153D

b) of sub-section (1) of Section 153A of the Act. It is beneficial to refer to the decision of the High Court of Judicature at Allahabad in the case of PCIT v. Sapna Gupta [2022 SCC OnLine All 1294] which captures with precision the scope of the concerned provision and more significantly, the import of the phrase

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

ITA 267/RAN/2024[2012-13]Status: DisposedITAT Ranchi09 Oct 2025AY 2012-13

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

For Appellant: Shri Devesh Poddar, AdvocateFor Respondent: None(Adjournment Petition filed)
Section 153ASection 153D

b) of sub-section (1) of Section 153A of the Act. It is beneficial to refer to the decision of the High Court of Judicature at Allahabad in the case of PCIT v. Sapna Gupta [2022 SCC OnLine All 1294] which captures with precision the scope of the concerned provision and more significantly, the import of the phrase

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

ITA 92/RAN/2024[2010-11]Status: DisposedITAT Ranchi09 Oct 2025AY 2010-11

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

For Appellant: Shri Devesh Poddar, AdvocateFor Respondent: None(Adjournment Petition filed)
Section 153ASection 153D

b) of sub-section (1) of Section 153A of the Act. It is beneficial to refer to the decision of the High Court of Judicature at Allahabad in the case of PCIT v. Sapna Gupta [2022 SCC OnLine All 1294] which captures with precision the scope of the concerned provision and more significantly, the import of the phrase

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

ITA 268/RAN/2024[2011-12]Status: DisposedITAT Ranchi09 Oct 2025AY 2011-12

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

For Appellant: Shri Devesh Poddar, AdvocateFor Respondent: None(Adjournment Petition filed)
Section 153ASection 153D

b) of sub-section (1) of Section 153A of the Act. It is beneficial to refer to the decision of the High Court of Judicature at Allahabad in the case of PCIT v. Sapna Gupta [2022 SCC OnLine All 1294] which captures with precision the scope of the concerned provision and more significantly, the import of the phrase

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

ITA 104/RAN/2024[2010-11]Status: DisposedITAT Ranchi09 Oct 2025AY 2010-11

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

For Appellant: Shri Devesh Poddar, AdvocateFor Respondent: None(Adjournment Petition filed)
Section 153ASection 153D

b) of sub-section (1) of Section 153A of the Act. It is beneficial to refer to the decision of the High Court of Judicature at Allahabad in the case of PCIT v. Sapna Gupta [2022 SCC OnLine All 1294] which captures with precision the scope of the concerned provision and more significantly, the import of the phrase

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

ITA 102/RAN/2024[2008-09]Status: DisposedITAT Ranchi09 Oct 2025AY 2008-09

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

For Appellant: Shri Devesh Poddar, AdvocateFor Respondent: None(Adjournment Petition filed)
Section 153ASection 153D

b) of sub-section (1) of Section 153A of the Act. It is beneficial to refer to the decision of the High Court of Judicature at Allahabad in the case of PCIT v. Sapna Gupta [2022 SCC OnLine All 1294] which captures with precision the scope of the concerned provision and more significantly, the import of the phrase

SHRI BHARAT SINGH,DHANBAD vs. DCIT, CENTRAL CIRCLE, DHANBAD

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

ITA 95/RAN/2024[2008-09]Status: DisposedITAT Ranchi09 Oct 2025AY 2008-09

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

For Appellant: Shri Devesh Poddar, AdvocateFor Respondent: None(Adjournment Petition filed)
Section 153ASection 153D

b) of sub-section (1) of Section 153A of the Act. It is beneficial to refer to the decision of the High Court of Judicature at Allahabad in the case of PCIT v. Sapna Gupta [2022 SCC OnLine All 1294] which captures with precision the scope of the concerned provision and more significantly, the import of the phrase

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

ITA 100/RAN/2024[2006-07]Status: DisposedITAT Ranchi09 Oct 2025AY 2006-07

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

For Appellant: Shri Devesh Poddar, AdvocateFor Respondent: None(Adjournment Petition filed)
Section 153ASection 153D

b) of sub-section (1) of Section 153A of the Act. It is beneficial to refer to the decision of the High Court of Judicature at Allahabad in the case of PCIT v. Sapna Gupta [2022 SCC OnLine All 1294] which captures with precision the scope of the concerned provision and more significantly, the import of the phrase

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

ITA 106/RAN/2024[2012-13]Status: DisposedITAT Ranchi09 Oct 2025AY 2012-13

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

For Appellant: Shri Devesh Poddar, AdvocateFor Respondent: None(Adjournment Petition filed)
Section 153ASection 153D

b) of sub-section (1) of Section 153A of the Act. It is beneficial to refer to the decision of the High Court of Judicature at Allahabad in the case of PCIT v. Sapna Gupta [2022 SCC OnLine All 1294] which captures with precision the scope of the concerned provision and more significantly, the import of the phrase