RAJENDRA KUMAR SAMAD,JAMSHEDPUR vs. ITO WARD 2(4), JAMSHEDPUR, JAMSHEDPUR

In the result, grounds of appeal raised by the assessee are allowed

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay(Virtual Hearing) Rajendra Kumar Samad, I.T.O., Dipasai, Kharswan, Saraikela-833216 Ward 2(4), Vs. (Jharkhand) Jamshedpur. Pan No. Fiops 6380 C Appellant/ Assessee Respondent/ Revenue

68,775/- had also been given. The system is wrongly calculated interest u/s 234A, 234B & 234C during passing the assessment order. In this regard, it is found that the calculation of interest u/s 234A, 234B & 234C should not be charged during passing the assessment order u/s 143(3) of the I.T. Act. The above charged interest u/s 234A, 234B & 234C

SHRI BIRENDRA PRASAD,BOKARO vs. ITO WARD-3(1), BOKARO

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

Bench: Shri S. S. Godara, J.M. & Dr.A.L.Saini, A.M.)

68 of the I.T Act. The Assessing Officer's action is, therefore, upheld. The appellant fails on his grounds of appeal. 7. Aggrieved, by the order of CIT(A), the assessee is in appeal before us. 8. We have given a careful consideration to the rival submissions and perused material available on record. We note that the AO has failed

SRI KAMLESH KUMAR SINGH,DALTONGANJ vs. ACIT,CIR-1, RANCHI

Bench: Shri Sanjay Garg & Dr. Manish Boradi.T.A. No. 49/Ran/2017 Assessment Year: 2009-2010 Smt. Madhu Singh,...................................Appellant Hamidganj, Daltonganj-822101 [Pan: Bbjps0426B] -Vs.- Assistant Commissioner Of Income Tax,....Respondent Circle-1, Ranchi & I.T.A. Nos. 53 & 54/Ran/2017 Assessment Years: 2008-2009 & 2009-2010 Shri Kamlesh Kumar Singh,...................Appellant Hamidganj, Daltonganj-822101 [Pan: Afzps8288J] -Vs.- Assistant Commissioner Of Income Tax,....Respondent Circle-1, Ranchi Appearances By: Shri Devesh Poddar, Advocate, Appeared On Behalf Of The Assessee Shri P.K. Koley, Sr. D.R., Appeared On Behalf Of The Revenue Date Of Concluding The Hearing : May 22, 2023 Date Of Pronouncing The Order : August 7Th, 2023 1 Assessment Year: 2009-2010 Smt. Madhu Singh & Ita Nos. 53 & 54/Ran/2017 Assessment Years: 2008-2009 & 2009-2010 Shri Kamlesh Kr. Singh

3 Assessment Year: 2009-2010 Smt. Madhu Singh & ITA Nos. 53 & 54/RAN/2017 Assessment Years: 2008-2009 & 2009-2010 Shri Kamlesh Kr. Singh (4) For that interest u/s 234A or 234B should have been charged on returned income and not on the assessed income following the decision of Hon'ble Jharkhand High Court. (5) For that other grounds in detail will

CCL,RANCHI vs. DCIT CIR-1, RANCHI

3,57,84,00,000 2,52,68,00,000\n1,12,19,00,000\nGrand total of Disputes Rs.\n24,95,15,79,326\n51. The first issue is in regard to Tax Free Bond u/s.14A of the Act. This\nissue is identical to the issue decided in the appeals of the assessee for the\n assessment years

SANJEEV SABLOK,JAMSHEDPUR vs. ITO WD-1(4), JSR

In the result, appeal of the assessee is partly allowed for statistical purposes

Bench: Shri Chandra Mohan Garg, Jm & Shri L.P. Sahu, Am आयकर अपीऱ सं./Ita No.147/Ran/2018 (नििाारण वषा / Assessment Year :2010-2011) Sanjeev Sablok, Vs. Ito, Ward-1(4), 4, I.C.Road, Circuit House Area Jamshedpur Bistupur, Jamshedpur-831001 स्थायी ऱेखा सं./ जीआइआर सं./ Pan/Gir No. : Adkps 4050 M (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) .. निर्धाऩिती की ओर से /Assessee By : Shri M.K.Choudhary, Advocate राजस्व की ओर से /Revenue By : Shri P.K.Mondal, Addl.Cit(Dr)

234B(3) only. 5. For that other grounds in detail will be argued at the time of hearing. 2. The assessee has also filed additional grounds of appeal, which read as under :- ADDITIONAL GROUND OF APPEAL : 1. For that in respect of addition of Rs. 2,43,236/- consisting of interest and maturity of FDs, Ld. CIT(A) erred

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

234B\n39,21,891\n7,54,00,000\nTotal Rs.\n1,75,11,86,674\n1,10,13,17,344\n82,28,00,000\n58,07,20,000\nGrand total Disputes Rs.\n13,13,47,37,752\n3. The first issue is with regard to disallowance of Lease\nRent/Depreciation Forest Land expenses. It was submitted that the\nassessee in some

DCIT, HAZARIBAGH vs. SRI RAJENDRA LAL, HAZARIBAGH

In the result, appeal of the assessee i

Bench: Shri N.S.Saini & Shri Pavan Kumar Gadale & Cross Objection No.05/Ran/2018 A.Y. : 2009-2010 Shri Rajendra Lal, Vs Acit, Circle-2, Prop: M/S Alankar Jewellers Hazaribag Malviya Marg, Hazaribag Pan No. : Aaqpl 6547 B Respondent (Appellant) . & A.Y. : 2009-2010 Acit, Circle-2, Hazaribag Vs Shri Rajendra Lal, Prop: M/S Alankar Jewellers Malviya Marg, Hazaribag Pan No. : Aaqpl 6547 B Respondent (Appellant) .

234B should have been charged on the returned income and not on the assessed income following the decision of Hon'ble Jharkhand High Court. 6. For that other grounds in detail will be argued at the time of hearing And CO No.05/Ran/2018 4. At the time of hearing, ld. AR of the assessee did not press the addition made

CCL,RNCHI vs. ACIT CIR-1 , RANCHI

68,00,000\n1,12,19,00,000\nGrand total of Disputes Rs.\n24,95,15,79,3\n9,326\n51. The first issue is in regard to Tax Free Bond u/s.14A of the Act. This\nissue is identical to the issue decided in the appeals of the assessee for the\n assessment years

DCIT CIR-1, RANCHI vs. CCL, RANCHI

68,00,000\n1,12,19,00,000\nGrand total of Disputes Rs.\n24,95,15,79,3\n9,326\n51. The first issue is in regard to Tax Free Bond u/s.14A of the Act. This\nissue is identical to the issue decided in the appeals of the assessee for the\n assessment years

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

234B\n5,10,00,000\n65,48,51,116\n35,29,25,558\n99,64,95,453\n74,74,00,000\n10,09,00,000\n21,99,00,000\n36,08,20,000\n39,21,891\n7,54,00,000\nTotal

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

234B\nTotal Rs.\n42,60,02,440\n33,40,83,502\n2,99,00,000\n29,31,00,000\n1,06,99,22,792\nGrand total Disputes Rs.\n3\nM/s Central Coal Fields Ltd.\nM/s CENTRAL COALFIELDS Ltd.\nAssessee's Appeals-disputed Additions\nSI.\nHead\nΙ.Τ.Α. No.\nAY 2016-17\n191/RAN/2019\nBy Assessee\nAY 2017-18\nNo appeal

DCIT CIR-1, RANCHI vs. CCL, RANCHI

234B\n39,98,32,440\n24,09,000\n30,88,83,502\n12,00,000\n7,00,000\n5,00,

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

234B\n5,10,00,000\n65,48,51,116\n35,29,25,558\n10,09,00,000\n21,99,00,000\n36,08,20,000\n39,21,891\n7,54,00,000\nTotal Rs.\n1,75,11,86,674\n1,10,13,17,344\n82,28,00,000\n58,07,20,000\nGrand total Disputes

DURGA DEVI GUPTA,RANCHI vs. ITO, DHANBAD

In the result, the appeal of the assessee is allowed in part

Bench: Hon’Ble Shri J. Sudhakar Reddy] I.T.A. No. 156/Ran/2015 Assessment Year : 2009-10

section 68 of the Act being loans and gifts stated as received by the assessee. After hearing rival contentions, I find that the details of the amounts received by the assessee are as follows: Amount/Natu Name of Mode of Documents relied on re Donner/Creditor Transaction Rs. 1,10,000/- Smt. Sweta Gupta By A/c payee ITR acknowledgement, (loan) (daughter

TATA CUMMINS PRIVATE LIMITED,PUNE vs. THE DCIT CIRCLE-1-JAMSHEDPUR AND THE ASSESSMENT UNIT, INCOME-TAX DEPARTMENT, NFAC, DELHI, JAMSHEDPUR

In the result, appeal of the assessee is partly allowed for statistical purposes

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahaytata Cummins Private Limited, D.C.I.T., Cummins India Office, Tower-A, 7Th Circle-1, Vs. Floor, Survey No. 21, Balewadi, Pune, Jamshedpur. Maharashtra. Pan No. Aaact 6353 L Appellant/ Assessee Respondent/ Revenue

68 taxmann.com 311 (Bangalore - Trib.) The Bangalore Tribunal has relied on the decision in the case of Bausch & Lomb Eyecare (India) Pvt. Ltd. Vs. ACIT (2016) 381 117 (Del) and held that, "no TP adjustment can be made by deducing from the difference between AMP expenditure incurred by assessee-company and AMP expenditure of comparable entity, if there

JAMIPOL LTD,JAMSHEDPUR vs. ACIT, JAMSHEDPUR

In the result, both the appeals of assessee being ITA Nos

3,29,53,000 30. The AO observed that the internal vouchers and supporting evidences cannot be co-related with third party corroborative evidence. The AO disallowed 15% of Rs.3,29,53,000/-. The CIT-A confirmed the addition made by the AO. 31. Before us the ld.AR referred to written submission and argued that the confirmation of addition

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 :

234B is to be charged on returned income and not on assessed income following the decision of Hon’ble Jharkhand High Court. 8. For that other grounds in details will be argued at the time of hearing. 3. Ld.AR has also filed his written submissions on the issues as follows:- M/s Jharkhand State Forest Development Corporation Ltd. (PAN "AABCJ1402H

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 :

234B is to be charged on returned income and not on assessed income following the decision of Hon’ble Jharkhand High Court. 8. For that other grounds in details will be argued at the time of hearing. 3. Ld.AR has also filed his written submissions on the issues as follows:- M/s Jharkhand State Forest Development Corporation Ltd. (PAN "AABCJ1402H

CCL,RANCHI vs. DCIT CIR01 , RANCHI

234B\nTotal Rs.\nGrand total Disputes Rs.\n2,37,61,000\n2,40,00,000\n2,40,00,000\n2,