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

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

Bench: Sri Sanjay Garg & Dr. Manish Borad

68 of I.T. Act, the Ld.CIT (A) Hazaribag, erred in deleting the addition. The Ld.CIT (A) Hazaribag, relied upon the evidence put forwarded by the assessee before him in this regard and did not take into account the fact brought on the record by the Assessing officer.” 4. Ld. D/R vehemently argued supporting the finding

ACIT, CENTRAL CIRCLE-1,, RANCHI vs. SHRI KAMAL BHUSHAN, RANCHI

In the result, the appeals of the revenue and the cross-objections of the assessee are dismissed

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma] I.T.(Ss)A. No. 1/Ran/2021 I.T.(Ss)A. No. 5/Ran/2019

section 68 which has been cross checked with the details submitted in the paper book and as such. It is also observed that the assessing officer at time of assessment has failed to look into the submissions of the appellant and for that matter give any categorical finding for making the addition as from the order of assessment

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

In the result, both appeals of revenue and the cross objections of the assessee are dismissed and appeals of assessee in ITA No

Bench: Shri George Mathan, Jm & Shri Ratnesh Nandan Sahay, Am आयकर अपील सं./Ita Nos.291,293,294/Ran/2017 (A.Y :2009-10, 2011-12 & 2012-13) M/S Bharat Coking Coal Ltd, Vs. Acit, Circle-1, Dhanbad Finance Directorate, Koyla Bhawan, Koyla Nagar, P.O.Bccl, Township, Dhanbad-826005 स्थायी लेखा सं./Pan No. : Aaacb 7934 M & आयकर अपील सं./Ita Nos.300 & 302/Ran/2017 (A.Y :2009-10 & 2011-12) Acit, Circle-1, Dhanbad Vs. M/S Bharat Coking Coal Ltd, Finance Directorate, Koyla Bhawan, Koyla Nagar, P.O.Bccl, Township, Dhanbad-826005 स्थायी लेखा सं./Pan No. : Acb 7934 M & Cross Objection Nos.09 & 11/Ran/2018 (Arising Out Of Ita Nos.300&302/Ran/2017) (A.Y :2009-10 & 2011-12) M/S Bharat Coking Coal Ltd, Vs. Acit, Circle-1, Dhanbad Finance Directorate, Koyla Bhawan, Koyla Nagar, P.O.Bccl, Township, Dhanbad-826005 स्थायी लेखा सं./Pan No. : Acb 7934 M (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) निर्ाारिती की ओर से /Assessee By : Shri M.K.Chowdhary & Shri Devesh Poddar, Advocates राजस्व की ओर से /Revenue By : Shri Rajib Jain, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 06/01/2026 घोषणा की तारीख/Date Of Pronouncement : 06/01/2026 आदेश / O R D E R Per Bench : These Are The Cross Appeals Filed By The Assessee & Revenue Against The Separate Orders Passed By The Ld.Cit(A), Ranchi/Nfac, Delhi, Dated 20.09.2017 & 19.09.2017 For The Assessment Years 2009-10, 2011-

Section 14A of the Act r.w. Rule 8D of the Rules were applicable on the assessee and after giving a show cause computed the disallowance at Rs. 27,19,753/- comprising of Rs. 9,11,753/- under Rule 8D(2)(ii) and Rs. 17,32,000/- under Rule 8D(2)(iii) of the Rules

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

68,50,00,000/- out of\nreceipts of Rs.69,79,20,526/- u/s 153A/139 which was\n98.16% of the total receipts.\nthat Sri LB Singh made additional disclosure of Rs.\n52,93,400/-before the Settlement Commission.\nthat the appellant had owned up the businesses of Sri Abhay\nPratap Singh, Mitilesh Singh, Nirbhay Pratap Singh, Om\nPrakash Singh, Pawan Singh

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

68,50,00,000/- out of\nreceipts of Rs.69,79,20,526/- u/s 153A/139 which was\n98.16% of the total receipts.\nj. that Sri LB Singh made additional disclosure of Rs.\n52,93,400/-before the Settlement Commission.\nk. that the appellant had owned up the businesses of Sri Abhay\nPratap Singh, Mitilesh Singh, Nirbhay Pratap Singh, Om\nPrakash Singh

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

68,00,000\n1,12,19,00,000\nGrand total of Disputes Rs.\n24,95,15,79,3\n9,326\n24\nM/s Central Coal Fields Ltd.\n51.\nThe 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,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

CCL LTD ,RANCHI vs. DCIT CIRCLE-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

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\n24\nM/s Central Coal Fields Ltd.\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 ,RANCHI vs. DCIT CIR-1 , RANCHI

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 2013-2014 and 2014-20015 in favour

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,RANCHI vs. DCIT CIR01 , RANCHI

68,00,000\n1,12,19,00,000\nGrand total of Disputes Rs.\n24,95,15,79,326\n51.\nThe 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 2013-2014 and 2014-20015 in favour

CCL,RANCHI vs. DCIT CIR-1, RANCHI

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 2013-2014 and 2014-20015 in favour

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

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 2013-2014 and 2014-20015 in favour

CCL,RANCHI vs. ACIT CIR-1, RANCHI

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 2013-2014 and 2014-20015 in favour

PADAM KUMAE JAIN,RANCHI vs. CIT, CENTRAL, PATNA

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

Bench: Shri S.S. Godara, Jm & Dr. A.L. Saini, Am आयकरअपीलसं./Ita No.289/Ran/2019 (िनधा"रणवष" / Assessment Year: 2012-13) Padam Kumar Jain Vs. Cit, Central, Cr Building, Beer Chand Patel Marg, Patna – 800001. Ratanlalsurajmal Compound, Main Road, Ranchi – 834001, Jharkhand "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Abrpj 0001 E (Assessee) .. (Revenue)

68,190/- plus Rs.1,05,28,110/-) at the time of assessment without considering supportive evidences thereof, which indicates that the admissibility of the expenditure during the year was not properly examined. As per the submission, the assessee has contended that during the assessment proceedings, the confirmation of M/s. Core Minerals and M/s. Rajat Minerals along with the relevant materials

ITO WARD-2(1), JAMSHEDPUR vs. M/S OM PRAKASH BAJAJ, JAMSHEDPUR

In the result, appeal of the revenue is dismissed

Bench: S/Shri N.S Saini & Pavan Kumar Gadaleassessment Year : 2009-2010

68. Admittedly the identity of the payee and the payment of salary at a certain rate was not in dispute. The P a g e 8 | 12 ITA No. 162/R an/ 2017 Asse ssment Year :20 09- 10 dispute was as to withdrawal of amount by the payee which could have been resolved by AO by allowing the assessee