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Section 14A29 Depreciation28 Disallowance28 Section 35E27 Section 234A27 Addition to Income13 Section 1313 Section 1472 Section 682

GOLDEN GOENKA COMMERCE PVT. LTD.,,KOLKATA vs. ACIT CIRCLE-2(1),, JAMSHEDPUR

In the result, the appeal filed by the assessee stands allowed

ITA 11/RAN/2024[2011-12]Status: DisposedITAT Ranchi10 Oct 2025AY 2011-12

Bench: Shri Sonjoy Sarma & Shri Ratnesh Nandan Sahayi.T.A. No.11/Ran/2024 Assessment Year: 2011-12 Golden Goenka Commerce Pvt. Ltd. (Earlier Known As Rajgaj Traders Pvt. Ltd.)............................……….……Appellant 25A, S.P Mukherjee Road, 4Th Floor, Bhawanipore, Kol-25, [Pan: Aabcr7503F] Vs. Acit, Circle-2(1), Jamshedpur..…..….…..….........……........……...…..…..Respondent Appearances By: Shri Devesh Poddar, Ar, Appeared On Behalf Of The Appellant. Shri Kumar Pranab, Cit- Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : September 4, 2025 Date Of Pronouncing The Order : October 10, 2025 Order Per Sonjoy Sarma: This Appeal By The Assessee Is Directed Against The Order Of The Learned Commissioner Of Income Tax (Appeals) [“Cit(A)”], Dated 21.12.2018, Arising Out Of Assessment Framed Under Section 147 Read With Section 143(3) Of The Income-Tax Act, 1961 (The “Act”) For The Assessment Year 2011–12. 2. The Assessee Has Raised Multiple Grounds, The Sum & Substance Of Which Is That The Learned Cit(A) Erred In Upholding The Addition Of ₹4,73,00,000 Made By The Assessing Officer (“Ao”) Under Section 68 Of The Act Towards Share Capital & Share Premium, Ignoring The Documentary Evidences Placed On Record & Without Conducting Any Independent Enquiry. 3. Brief Facts Of The Case Are That The Assessee Company Filed Its Return Of Income For The Assessment Year 2011–12 Declaring Total Income Of ₹16,67,088. Subsequently, The Case Of The Assessee Was Reopened

Section 131Section 143(3)Section 147Section 148

Showing 1–20 of 29 · Page 1 of 2

GOLDEN GOENKA COMMERCE PVT. LTD.,,KOLKATA vs. ACIT CIRCLE-2(1),, JAMSHEDPUR

GOLDEN GOENKA COMMERCE PVT. LTD.,,KOLKATA vs. ACIT CIRCLE-2(1),, JAMSHEDPUR

DCIT CIR-1, RANCHI vs. CCL, RANCHI

CCL LTD ,RANCHI vs. DCIT CIRCLE-1, RANCHI

M/S. CENTRAL COALFIELDS LTD.,,RANCHI vs. DCIT, CIRCLE-1,, RANCHI

DCIT CIR-1, RANCHI vs. CCL, RANCHI

CCL,RNCHI vs. ACIT CIR-1 , RANCHI

CCL,RANCHI vs. ACIT CIR-1, RANCHI

DCIT CIR-1 , RANCHI vs. M/S CENTRAL COALFIELDS LTD, RANCHI

CCL,RANCHI vs. DCIT CIR-1, RANCHI

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

DCIT CIRCLE-1 , RANCHI vs. CCL LTD , RANCHI

CCL,RANCHI vs. DCIT CIR01 , RANCHI

CCL ,RANCHI vs. DCIT CIR-1 , RANCHI

DCIT CIR-1 , RANCHI vs. M/S CCL , RANCHI

DCIT CIRCLE-1 , RANCHI vs. M/S CCL , RANCHI

DCIT, CIRCLE-1, RANCHI, RANCHI vs. CENTRAL COALFIELD LIMITED, RANCHI

CCL ,RANCHI vs. DCIT CIR-1 , RANCHI

CCL,RANCHI vs. ADDITIONAL CIT RG-1 , RANCHI

M/S. CENTRAL COAL FIELDS LTD.,,RANCHI vs. ACIT/DCIT, CIRCLE-1, RANCHI

CCL,RNACHI vs. ADDITIONAL CIT ,RG -1 , RANCHI