M/S ADITYA BIRLA CHEMICALS INDIA LTD.,PALAMAU vs. ACIT, RANCHI

In the result, Assessee`s appeals are allowed and Revenue`s appeals are dismissed and cross objections filed by the assessee are allowed to the extent indicated above

Bench: Shri S.S.Godara, Jm & Dr. A. L. Saini, Am I.T.A Nos. 125 To 127/Ran/2015 Assessment Years: 2008-09 To 2010-11 M/S. Aditya Birla Chemicals India Vs. Acit, Circle – 1, Ltd. (Formerly Known As Bihar Ranchi Caustic & Chemicals Ltd.) Rehla, Palamau – 822124. Pan/Gir No. : Aaacb 7747 A (Appellant) .. (Respondent)

income of the assessee. 12. On appeal, the CIT(A) has given part relief to the assessee. Hence, both the sides are in appeal before us. 13. Ld counsel for the assessee submitted that the CIT(A) has allowed the claim of the assessee partly by calculating the market price of electricity after reducing the duty paid therein. Ld counsel

ACIT, RANCHI vs. M/S M/S ADITYA BIRLA CHEMICALS INDIA LTD., PALAMAU

In the result, Assessee`s appeals are allowed and Revenue`s appeals are dismissed and cross objections filed by the assessee are allowed to the extent indicated above

Bench: Shri S.S.Godara, Jm & Dr. A. L. Saini, Am I.T.A Nos. 125 To 127/Ran/2015 Assessment Years: 2008-09 To 2010-11 M/S. Aditya Birla Chemicals India Vs. Acit, Circle – 1, Ltd. (Formerly Known As Bihar Ranchi Caustic & Chemicals Ltd.) Rehla, Palamau – 822124. Pan/Gir No. : Aaacb 7747 A (Appellant) .. (Respondent)

income of the assessee. 12. On appeal, the CIT(A) has given part relief to the assessee. Hence, both the sides are in appeal before us. 13. Ld counsel for the assessee submitted that the CIT(A) has allowed the claim of the assessee partly by calculating the market price of electricity after reducing the duty paid therein. Ld counsel

ACIT, RANCHI vs. M/S M/S ADITYA BIRLA CHEMICALS INDIA LTD., PALAMAU

In the result, Assessee`s appeals are allowed and Revenue`s appeals are dismissed and cross objections filed by the assessee are allowed to the extent indicated above

Bench: Shri S.S.Godara, Jm & Dr. A. L. Saini, Am I.T.A Nos. 125 To 127/Ran/2015 Assessment Years: 2008-09 To 2010-11 M/S. Aditya Birla Chemicals India Vs. Acit, Circle – 1, Ltd. (Formerly Known As Bihar Ranchi Caustic & Chemicals Ltd.) Rehla, Palamau – 822124. Pan/Gir No. : Aaacb 7747 A (Appellant) .. (Respondent)

income of the assessee. 12. On appeal, the CIT(A) has given part relief to the assessee. Hence, both the sides are in appeal before us. 13. Ld counsel for the assessee submitted that the CIT(A) has allowed the claim of the assessee partly by calculating the market price of electricity after reducing the duty paid therein. Ld counsel

ACIT, RANCHI vs. M/S ADITYA BIRLA CHEMICALS INDIA LTD., PALAMAU

In the result, Assessee`s appeals are allowed and Revenue`s appeals are dismissed and cross objections filed by the assessee are allowed to the extent indicated above

Bench: Shri S.S.Godara, Jm & Dr. A. L. Saini, Am I.T.A Nos. 125 To 127/Ran/2015 Assessment Years: 2008-09 To 2010-11 M/S. Aditya Birla Chemicals India Vs. Acit, Circle – 1, Ltd. (Formerly Known As Bihar Ranchi Caustic & Chemicals Ltd.) Rehla, Palamau – 822124. Pan/Gir No. : Aaacb 7747 A (Appellant) .. (Respondent)

income of the assessee. 12. On appeal, the CIT(A) has given part relief to the assessee. Hence, both the sides are in appeal before us. 13. Ld counsel for the assessee submitted that the CIT(A) has allowed the claim of the assessee partly by calculating the market price of electricity after reducing the duty paid therein. Ld counsel

M/S ADITYA BIRLA CHEMICALS INDIA LTD.,PALAMAU vs. ACIT, RANCHI

In the result, Assessee`s appeals are allowed and Revenue`s appeals are dismissed and cross objections filed by the assessee are allowed to the extent indicated above

Bench: Shri S.S.Godara, Jm & Dr. A. L. Saini, Am I.T.A Nos. 125 To 127/Ran/2015 Assessment Years: 2008-09 To 2010-11 M/S. Aditya Birla Chemicals India Vs. Acit, Circle – 1, Ltd. (Formerly Known As Bihar Ranchi Caustic & Chemicals Ltd.) Rehla, Palamau – 822124. Pan/Gir No. : Aaacb 7747 A (Appellant) .. (Respondent)

income of the assessee. 12. On appeal, the CIT(A) has given part relief to the assessee. Hence, both the sides are in appeal before us. 13. Ld counsel for the assessee submitted that the CIT(A) has allowed the claim of the assessee partly by calculating the market price of electricity after reducing the duty paid therein. Ld counsel

M/S ADITYA BIRLA CHEMICALS INDIA LTD.,PALAMAU vs. ACIT, RANCHI

In the result, Assessee`s appeals are allowed and Revenue`s appeals are dismissed and cross objections filed by the assessee are allowed to the extent indicated above

Bench: Shri S.S.Godara, Jm & Dr. A. L. Saini, Am I.T.A Nos. 125 To 127/Ran/2015 Assessment Years: 2008-09 To 2010-11 M/S. Aditya Birla Chemicals India Vs. Acit, Circle – 1, Ltd. (Formerly Known As Bihar Ranchi Caustic & Chemicals Ltd.) Rehla, Palamau – 822124. Pan/Gir No. : Aaacb 7747 A (Appellant) .. (Respondent)

income of the assessee. 12. On appeal, the CIT(A) has given part relief to the assessee. Hence, both the sides are in appeal before us. 13. Ld counsel for the assessee submitted that the CIT(A) has allowed the claim of the assessee partly by calculating the market price of electricity after reducing the duty paid therein. Ld counsel

M/S USHA MARTIN LTD,KOLKATA vs. ACIT CIR-3, RANCHI

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

Bench: BEFORES/SHRI GEORGE MATHAN, JUDICIAL MEMBER AND RATNESH NANDAN SAHAY (Accountant Member)

Income tax, Circle-3, Ranchi Limited), Limited), 2A, 2A, Shakespeare Shakespeare Sarani, Kolkata Sarani, Kolkata PAN/GIR No. . (Appellant (Appellant) .. ( Respondent Respondent) Assessee by Assessee by : S/Shri Aditya Hans/Vishal Jain and Ashis Jain Hans/Vishal Jain and Ashis Jain Revenue by :Smt. Rinku Singh, CIT DR CIT DR Date of Hearing : 12/06/202 2025 Date of Pronouncement :12/06/ /2025

ASHOK KUMAR PANDEY,DHANBAD vs. PR. CIT, DHANBAD

In the result, this appeal of assessee is allowed

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

additions were made by the Assessing Officer on account of 'business promotion expenses', 'travelling and conveyance' and 'new papers and periodicals' amounting to ₹17,000/-, ₹ 5,908/- and ₹ 7,320/- respectively. 4. The ld. PCIT, Dhanbad vide its impugned order dated 09/02/2022 set aside the impugned assessment order dated 09/07/2019 under Section 263 of the Act on the ground that

ASHOK BEHL,RANCHI vs. ITO,WARD-1(1), RANCHI

In the result, appeal filed by the assessee is allowed

Bench: Shri S.S, Godara, Jm & Dr. A.L. Saini, Am Ashok Behl Vs. Ito, Ward-1(1), Ranchi 1St Floor, Samridhi Complex, South Office Para, Doranda, Ranchi – 834001. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Adwpb2438E (अपीलाथ" /Appellant) .. (""थ" / Respondent)

income of the assessee. 4. Aggrieved by the order of the Assessing Officer, the assessee carried the matter in appeal before the CIT(A) who has confirmed the addition made by the Assessing Officer observing the following: 3 Ashok Behl Assessment Year: 2014-15 “7.1 During the assessment proceedings, the AO examined the claim of long term capital gain

SUNITA ADUKIA,RANCHI vs. DCIT CIR-2, RANCHI

In the result, appeal is partly allowed

Bench: S/Shri Chandra Mohan Gargassessment Year: 2013-14

price. (iv) For that the order passed u/s 143(3) of the Income Tax Act, 1961, treating the Long Term Capital Gains as Short Term Capital Gain is bad in law as well as in facts and against the Principles of natural justice and therefore liable to be set aside. P a g e 2 | 17 ITA No.14 & 15/Ran/2018 Assessment

SUDHIR KUMAR JHA,BOKARO STEEL CITY vs. ACIT OR DCIT, CIRCLE-3, BOKARO

In the result, the appeal of the assessee is dismissed

price\nand ease of sale However in the year 2012, 630.25 qul of paddy sale was done to govt.\nagencies at Rs.680670 at MSP of Rs.1080/ql Copy of Cheque no. 810538 dated 08.02.2012\nof The Bihar State Co-operative Bank Ltd enclosed as Annexure-4 In the same year sale of\n342.35 qil. of wheat was done to govt agencies

SRI NALIN RANJAN,JAMSHEDPUR vs. ITO WD-1(3), JSR

In the result, appeal of the assessee is dismissed

Bench: S/Shri Chandra Mohan Garg & Laxmi Prasad Sahuassessment Year: 2014-15

income of the previous year in which such stock-in-trade is sold or otherwise transferred by him and, for the purposes of section 48, the fair market value of the asset on the date of such conversion or treatment shall be deemed to be the full value of the consideration received or accruing as a result of the transfer

REENA KHETAN,KODERMA vs. INCOME TAX OFFICER, KODERMA

In the result, appeal of the assessee stands allowed

Bench: S/ S/Hri George Mathan & Ratnesh Nandan Sahayratnesh Nandan Sahayratnesh Nandan Sahayassessment Year : 2012-13 Reena Khetan, M/S. Anand Reena Khetan, M/S. Anand Vs. Income Tax Officer, Ward - Income Tax Officer, Ward Vihar, Ranchi Patna Road, Vihar, Ranchi Patna Road, 1(5)Koderma Jhumritelaiya, Jhumritelaiya, Koderma, Koderma, Jharkhand Pan/Gir No. .Adlpk 5070 G (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri Devesh Poddar, Adv Devesh Poddar, Adv Revenue By : Shri Khubchand T Pandya, Revenue By Ld Sr Dr Date Of Hearing : 20/08/202 2025 Date Of Pronouncement : 20/08/2 2025 O R D E R Per Bench This Is An Appeal Filed By The Assessee Against The Order Of The Ld This Is An Appeal Filed By The Assessee Against The Order Of The Ld This Is An Appeal Filed By The Assessee Against The Order Of The Ld Cit(A), Cit(A), Nfac, Nfac, Delhi Delhi Dated Dated 28.8.2023 In In Appeal Appeal No.Cit(A) No.Cit(A) Hazaribag/10153/2019 Hazaribag/10153/2019-20 For The Assessment Year 2012-13 13. 2. Shri Devesh Poddar, Shri Devesh Poddar, Ld Ar Appeared For The Assessee. Shri Ed For The Assessee. Shri Khubchand T Pandya, Khubchand T Pandya, Ld Sr Dr Represented On Behalf Of The Revenue. Represented On Behalf Of The Revenue.

transferred in the name of the assessee on 3.3.2009. The payment of Rs.4,00,000/- for the shares was made on 13.11.2009 through banking channel. It was the submission that said Sakshi Vyapar Limited and another company namely M/s. Sharp Transport Pvt Ltd., were amalgamated into a company namely M/s. Oasis Cine Communication Ltd., (OCCL) vide order dated 11.6.2009 with