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)

transfer pricing, it was submitted that the assessee is in the business of manufacture of steel wire, steel

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

Transfer Pricing Officer, as the case may be,] is erroneous in so far as it is prejudicial to the interests

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

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