Pr. CIT v. Golden Peace Hotels and Resorts (P) Ltd.

124 Taxmann.com 249Supreme Court of India2021#1044 most cited

What is Pr. CIT v. Golden Peace Hotels and Resorts (P) Ltd. authority for?

A penalty levied under Section 271(1)(c) is not sustainable if the notice issued under Section 274 fails to specifically mention whether the charge relates to concealment of income or furnishing inaccurate particulars of income. The Assessing Officer must specify the exact charge for the penalty to be valid.

105

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2021 to 2026.

Also referred to as

Pr. CIT v. Golden Peace Hotels and Resorts (P) Ltd. · 124 Taxmann.com 249 · Section 271(1)(c) · Section 274 · penalty validity · specific charge · notice defect · concealment of income · inaccurate particulars · penalty sustainability

Sections most often in play

Section 271(1)(c)Section 274Section 153ASection 143(3)Section 132(1)Section 132(4)Section 275Section 270A

Issues it is cited on

section 274(1)section 271(c)section 43b(f)section 2(45)section 36(l)(iii)section 211section 271(l)section 32(1)(iia)house property incomefurnishing inaccurate particulars of incomesection 140penalty proceedings initiated

Judgments citing Pr. CIT v. Golden Peace Hotels and Resorts (P) Ltd.

DWARKA CEMENT WORKS LIMITED(CONVERTED INTO DWARKA CEMENT WORKS LLP W.E.F 15-09-2022),MUMBAI vs. THE INCOME TAX OFFICER,WARD-6(2)(1),MUMBAI, MUMBAI

ITA 6706/MUM/2025[2015-2016]Status: DisposedITAT Mumbai23 Feb 2026AY 2015-2016

Bench: Shri Saktijit Dey & Shri Makarand Vasant Mahadeokar

Section 139(1)Section 143(3)Section 148Section 250Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL "D" BENCH MUMBAI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT & SHRI MAKARAND VASANT MAHADEOKAR, ACCOUNTANT MEMBER ITA No. 6706/Mum/2025 (Assessment Year: 2015-16) Dwarka Cement Works Limited (converted into Dwarka Cement Works LLP w.e.f. 15.09.2022) 304, Arun Chambers, Tardeo, Mumbai Central, Mumbai-400 034 ITO Ward-6(2)(1), Room No. 510, Vs. Aayakar Bhavan, Maharshi Karve Road, Mumbai 400 020 PAN/GIR No. AAACD2955L (Applicant) (Respondent) Assessee by Shri Satish Mody, Ld. AR Revenue by Shri Annavaram Kosuri, Ld. DR Date of Hearing 19.02.2026 Date of Pronouncement 23.02.2026 आदे…

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

In the result, appeal of the assessee is allowed and the appeal of the revenue is dismissed

ITA 223/RAN/2024[2013-14]Status: DisposedITAT Ranchi20 Feb 2026AY 2013-14

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahaym/S Central Coalfields Ltd., D.C.I.T., Darbhanga House, Kutchery Road, Circle-1, Vs. Ranchi-834001 (Jharkhand) Ranchi. Pan No. Aaacc 7476 R Appellant/ Assessee Respondent/ Revenue D.C.I.T., Central Coalfield Ltd., Circle-1, 4Th Floor, Central Revenue Building Vs. Ranchi. Annexee, 5A, Main Road, Ranchi-834001 (Jharkhand) Pan No. Aaacc 7476 R Appellant/ Revenue Respondent/ Assessee

Section 271Section 271(1)(c)Section 274Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL, RANCHI BENCH, RANCHI BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER M/s Central Coalfields Ltd., D.C.I.T., Darbhanga House, Kutchery Road, Circle-1, Vs. Ranchi-834001 (Jharkhand) Ranchi. PAN No. AAACC 7476 R Appellant/ Assessee Respondent/ Revenue D.C.I.T., Central Coalfield Ltd., Circle-1, 4th Floor, Central revenue Building Vs. Ranchi. Annexee, 5A, Main Road, Ranchi-834001 (Jharkhand) PAN No. AAACC 7476 R Appellant/ Revenue Respondent/ Assessee Assessee represented by Shri M.K. Chowdhary & Shri Devesh Poddar, A.Rs. Department re…

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

In the result, appeal of the assessee is allowed and the appeal of the revenue is dismissed

ITA 220/RAN/2024[2012-13]Status: DisposedITAT Ranchi20 Feb 2026AY 2012-13

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahaym/S Central Coalfields Ltd., D.C.I.T., Darbhanga House, Kutchery Road, Circle-1, Vs. Ranchi-834001 (Jharkhand) Ranchi. Pan No. Aaacc 7476 R Appellant/ Assessee Respondent/ Revenue D.C.I.T., Central Coalfield Ltd., Circle-1, 4Th Floor, Central Revenue Building Vs. Ranchi. Annexee, 5A, Main Road, Ranchi-834001 (Jharkhand) Pan No. Aaacc 7476 R Appellant/ Revenue Respondent/ Assessee

Section 271Section 271(1)(c)Section 274Section 32

…IN THE INCOME TAX APPELLATE TRIBUNAL, RANCHI BENCH, RANCHI BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER M/s Central Coalfields Ltd., D.C.I.T., Darbhanga House, Kutchery Road, Circle-1, Vs. Ranchi-834001 (Jharkhand) Ranchi. PAN No. AAACC 7476 R Appellant/ Assessee Respondent/ Revenue D.C.I.T., Central Coalfield Ltd., Circle-1, 4th Floor, Central revenue Building Vs. Ranchi. Annexee, 5A, Main Road, Ranchi-834001 (Jharkhand) PAN No. AAACC 7476 R Appellant/ Revenue Respondent/ Assessee Assessee represented by Shri M.K. Chowdhary & Shri Devesh Poddar, A.Rs. Department re…

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

In the result, appeal of the assessee is allowed and the appeal of the revenue is dismissed

ITA 218/RAN/2024[2011-12]Status: DisposedITAT Ranchi20 Feb 2026AY 2011-12

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahaym/S Central Coalfields Ltd., D.C.I.T., Darbhanga House, Kutchery Road, Circle-1, Vs. Ranchi-834001 (Jharkhand) Ranchi. Pan No. Aaacc 7476 R Appellant/ Assessee Respondent/ Revenue D.C.I.T., Central Coalfield Ltd., Circle-1, 4Th Floor, Central Revenue Building Vs. Ranchi. Annexee, 5A, Main Road, Ranchi-834001 (Jharkhand) Pan No. Aaacc 7476 R Appellant/ Revenue Respondent/ Assessee

Section 271Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL, RANCHI BENCH, RANCHI BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER M/s Central Coalfields Ltd., D.C.I.T., Darbhanga House, Kutchery Road, Circle-1, Vs. Ranchi-834001 (Jharkhand) Ranchi. PAN No. AAACC 7476 R Appellant/ Assessee Respondent/ Revenue D.C.I.T., Central Coalfield Ltd., Circle-1, 4th Floor, Central revenue Building Vs. Ranchi. Annexee, 5A, Main Road, Ranchi-834001 (Jharkhand) PAN No. AAACC 7476 R Appellant/ Revenue Respondent/ Assessee Assessee represented by Shri M.K. Chowdhary & Shri Devesh Poddar, A.Rs. Department re…

DCIT,CIRCLE-1,RANCHI, RANCHI vs. CENTRAL COALFIELDS LTD, RANCHI

In the result, appeal of the assessee is allowed and the appeal of the revenue is dismissed

ITA 217/RAN/2024[2010-11]Status: DisposedITAT Ranchi20 Feb 2026AY 2010-11

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahaym/S Central Coalfields Ltd., D.C.I.T., Darbhanga House, Kutchery Road, Circle-1, Vs. Ranchi-834001 (Jharkhand) Ranchi. Pan No. Aaacc 7476 R Appellant/ Assessee Respondent/ Revenue D.C.I.T., Central Coalfield Ltd., Circle-1, 4Th Floor, Central Revenue Building Vs. Ranchi. Annexee, 5A, Main Road, Ranchi-834001 (Jharkhand) Pan No. Aaacc 7476 R Appellant/ Revenue Respondent/ Assessee

Section 271Section 271(1)(c)Section 274Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL, RANCHI BENCH, RANCHI BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER M/s Central Coalfields Ltd., D.C.I.T., Darbhanga House, Kutchery Road, Circle-1, Vs. Ranchi-834001 (Jharkhand) Ranchi. PAN No. AAACC 7476 R Appellant/ Assessee Respondent/ Revenue D.C.I.T., Central Coalfield Ltd., Circle-1, 4th Floor, Central revenue Building Vs. Ranchi. Annexee, 5A, Main Road, Ranchi-834001 (Jharkhand) PAN No. AAACC 7476 R Appellant/ Revenue Respondent/ Assessee Assessee represented by Shri M.K. Chowdhary & Shri Devesh Poddar, A.Rs. Department re…

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

In the result, appeal of the assessee is allowed and the appeal of the revenue is dismissed

ITA 213/RAN/2024[2013-14]Status: DisposedITAT Ranchi20 Feb 2026AY 2013-14

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahaym/S Central Coalfields Ltd., D.C.I.T., Darbhanga House, Kutchery Road, Circle-1, Vs. Ranchi-834001 (Jharkhand) Ranchi. Pan No. Aaacc 7476 R Appellant/ Assessee Respondent/ Revenue D.C.I.T., Central Coalfield Ltd., Circle-1, 4Th Floor, Central Revenue Building Vs. Ranchi. Annexee, 5A, Main Road, Ranchi-834001 (Jharkhand) Pan No. Aaacc 7476 R Appellant/ Revenue Respondent/ Assessee

Section 271Section 271(1)(c)Section 274Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL, RANCHI BENCH, RANCHI BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER M/s Central Coalfields Ltd., D.C.I.T., Darbhanga House, Kutchery Road, Circle-1, Vs. Ranchi-834001 (Jharkhand) Ranchi. PAN No. AAACC 7476 R Appellant/ Assessee Respondent/ Revenue D.C.I.T., Central Coalfield Ltd., Circle-1, 4th Floor, Central revenue Building Vs. Ranchi. Annexee, 5A, Main Road, Ranchi-834001 (Jharkhand) PAN No. AAACC 7476 R Appellant/ Revenue Respondent/ Assessee Assessee represented by Shri M.K. Chowdhary & Shri Devesh Poddar, A.Rs. Department re…

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

In the result, appeal of the assessee is allowed and the appeal of the revenue is dismissed

ITA 212/RAN/2024[2012-13]Status: DisposedITAT Ranchi20 Feb 2026AY 2012-13

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahaym/S Central Coalfields Ltd., D.C.I.T., Darbhanga House, Kutchery Road, Circle-1, Vs. Ranchi-834001 (Jharkhand) Ranchi. Pan No. Aaacc 7476 R Appellant/ Assessee Respondent/ Revenue D.C.I.T., Central Coalfield Ltd., Circle-1, 4Th Floor, Central Revenue Building Vs. Ranchi. Annexee, 5A, Main Road, Ranchi-834001 (Jharkhand) Pan No. Aaacc 7476 R Appellant/ Revenue Respondent/ Assessee

Section 271Section 271(1)(c)Section 274Section 32

…IN THE INCOME TAX APPELLATE TRIBUNAL, RANCHI BENCH, RANCHI BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER M/s Central Coalfields Ltd., D.C.I.T., Darbhanga House, Kutchery Road, Circle-1, Vs. Ranchi-834001 (Jharkhand) Ranchi. PAN No. AAACC 7476 R Appellant/ Assessee Respondent/ Revenue D.C.I.T., Central Coalfield Ltd., Circle-1, 4th Floor, Central revenue Building Vs. Ranchi. Annexee, 5A, Main Road, Ranchi-834001 (Jharkhand) PAN No. AAACC 7476 R Appellant/ Revenue Respondent/ Assessee Assessee represented by Shri M.K. Chowdhary & Shri Devesh Poddar, A.Rs. Department re…

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

In the result, appeal of the assessee is allowed and the appeal of the revenue is dismissed

ITA 211/RAN/2024[2011-12]Status: DisposedITAT Ranchi20 Feb 2026AY 2011-12

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahaym/S Central Coalfields Ltd., D.C.I.T., Darbhanga House, Kutchery Road, Circle-1, Vs. Ranchi-834001 (Jharkhand) Ranchi. Pan No. Aaacc 7476 R Appellant/ Assessee Respondent/ Revenue D.C.I.T., Central Coalfield Ltd., Circle-1, 4Th Floor, Central Revenue Building Vs. Ranchi. Annexee, 5A, Main Road, Ranchi-834001 (Jharkhand) Pan No. Aaacc 7476 R Appellant/ Revenue Respondent/ Assessee

Section 271Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL, RANCHI BENCH, RANCHI BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER M/s Central Coalfields Ltd., D.C.I.T., Darbhanga House, Kutchery Road, Circle-1, Vs. Ranchi-834001 (Jharkhand) Ranchi. PAN No. AAACC 7476 R Appellant/ Assessee Respondent/ Revenue D.C.I.T., Central Coalfield Ltd., Circle-1, 4th Floor, Central revenue Building Vs. Ranchi. Annexee, 5A, Main Road, Ranchi-834001 (Jharkhand) PAN No. AAACC 7476 R Appellant/ Revenue Respondent/ Assessee Assessee represented by Shri M.K. Chowdhary & Shri Devesh Poddar, A.Rs. Department re…

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

In the result, appeal of the assessee is allowed and the appeal of the revenue

ITA 210/RAN/2024[2010-11]Status: DisposedITAT Ranchi20 Feb 2026AY 2010-11

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

Section 271Section 271(1)(c)Section 274Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL, RANCHI BENCH, RANCHI BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER ITA No. 210/Ran/2024 (Assessment Year-2010-11) M/s Central Coalfields Ltd., D.C.I.T., Darbhanga House, Kutchery Road, Circle-1, Ranchi-834001 (Jharkhand) Vs. Ranchi. PAN No. AAACC 7476 R Appellant/ Assessee Respondent/ Revenue D.C.I.T., Circle-1, Ranchi. Appellant/ Revenue Vs. Central Coalfield Ltd., 4th Floor, Central revenue Building Annexee, 5A, Main Road, Ranchi-834001 (Jharkhand) PAN No. AAACC 7476 R Respondent/ Assessee Assessee represented by Shri M.K. Chowd…

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

In the result, appeal of the assessee is allowed and the appeal of the revenue is dismissed

ITA 209/RAN/2024[2009-10]Status: DisposedITAT Ranchi20 Feb 2026AY 2009-10

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahayd.C.I.T., Central Coalfield Ltd., Circle-1, 4Th Floor, Central Revenue Building Vs. Ranchi. Annexee, 5A, Main Road, Ranchi-834001 (Jharkhand) Pan No. Aaacc 7476 R Appellant/ Revenue Respondent/ Assessee M/S Central Coalfields Ltd., D.C.I.T., Darbhanga House, Kutchery Road, Circle-1, Vs. Ranchi-834001 (Jharkhand) Ranchi. Pan No. Aaacc 7476 R Appellant/ Assessee Respondent/ Revenue

Section 271Section 271(1)(c)Section 274Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL, RANCHI BENCH, RANCHI BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER D.C.I.T., Central Coalfield Ltd., Circle-1, 4th Floor, Central revenue Building Vs. Ranchi. Annexee, 5A, Main Road, Ranchi-834001 (Jharkhand) PAN No. AAACC 7476 R Appellant/ Revenue Respondent/ Assessee M/s Central Coalfields Ltd., D.C.I.T., Darbhanga House, Kutchery Road, Circle-1, Vs. Ranchi-834001 (Jharkhand) Ranchi. PAN No. AAACC 7476 R Appellant/ Assessee Respondent/ Revenue Assessee represented by Shri M.K. Chowdhary & Shri Devesh Poddar, A.Rs. Department re…

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

In the result, appeal of the assessee is allowed

ITA 208/RAN/2024[2008-09]Status: DisposedITAT Ranchi20 Feb 2026AY 2008-09

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahaym/S Central Coalfields Ltd., D.C.I.T., Darbhanga House, Kutchery Road, Circle-1, Vs. Ranchi-834001 (Jharkhand) Ranchi. Pan No. Aaacc 7476 R Appellant/ Assessee Respondent/ Revenue

Section 143(3)Section 14ASection 2Section 271Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL, RANCHI BENCH, RANCHI BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER M/s Central Coalfields Ltd., D.C.I.T., Darbhanga House, Kutchery Road, Circle-1, Vs. Ranchi-834001 (Jharkhand) Ranchi. PAN No. AAACC 7476 R Appellant/ Assessee Respondent/ Revenue Assessee represented by Shri M.K. Chowdhary & Shri Devesh Poddar, A.Rs. Department represented by Shri Rajib Jain, CIT-DR Date of hearing 05/01/2026 Date of pronouncement 20/02/2026 O R D E R PER: BENCH 1. This appeal filed by the assessee is directed against the order of the National Fa…

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

In the result, appeal of the assessee is allowed and the appeal of the revenue is dismissed

ITA 207/RAN/2024[2006-07]Status: DisposedITAT Ranchi20 Feb 2026AY 2006-07

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahayd.C.I.T., Central Coalfield Ltd., Circle-1, 4Th Floor, Central Revenue Building Vs. Ranchi. Annexee, 5A, Main Road, Ranchi-834001 (Jharkhand) Pan No. Aaacc 7476 R Appellant/ Revenue Respondent/ Assessee M/S Central Coalfields Ltd., D.C.I.T., Darbhanga House, Kutchery Road, Circle-1, Vs. Ranchi-834001 (Jharkhand) Ranchi. Pan No. Aaacc 7476 R Appellant/ Assessee Respondent/ Revenue

Section 271Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL, RANCHI BENCH, RANCHI BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER D.C.I.T., Central Coalfield Ltd., Circle-1, 4th Floor, Central revenue Building Vs. Ranchi. Annexee, 5A, Main Road, Ranchi-834001 (Jharkhand) PAN No. AAACC 7476 R Appellant/ Revenue Respondent/ Assessee M/s Central Coalfields Ltd., D.C.I.T., Darbhanga House, Kutchery Road, Circle-1, Vs. Ranchi-834001 (Jharkhand) Ranchi. PAN No. AAACC 7476 R Appellant/ Assessee Respondent/ Revenue Assessee represented by Shri M.K. Chowdhary & Shri Devesh Poddar, A.Rs. Department re…

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

In the result, appeal of the assessee is allowed and the appeal of the revenue is dismissed

ITA 206/RAN/2024[2009-10]Status: DisposedITAT Ranchi20 Feb 2026AY 2009-10

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahayd.C.I.T., Central Coalfield Ltd., Circle-1, 4Th Floor, Central Revenue Building Vs. Ranchi. Annexee, 5A, Main Road, Ranchi-834001 (Jharkhand) Pan No. Aaacc 7476 R Appellant/ Revenue Respondent/ Assessee M/S Central Coalfields Ltd., D.C.I.T., Darbhanga House, Kutchery Road, Circle-1, Vs. Ranchi-834001 (Jharkhand) Ranchi. Pan No. Aaacc 7476 R Appellant/ Assessee Respondent/ Revenue

Section 271Section 271(1)(c)Section 274Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL, RANCHI BENCH, RANCHI BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER D.C.I.T., Central Coalfield Ltd., Circle-1, 4th Floor, Central revenue Building Vs. Ranchi. Annexee, 5A, Main Road, Ranchi-834001 (Jharkhand) PAN No. AAACC 7476 R Appellant/ Revenue Respondent/ Assessee M/s Central Coalfields Ltd., D.C.I.T., Darbhanga House, Kutchery Road, Circle-1, Vs. Ranchi-834001 (Jharkhand) Ranchi. PAN No. AAACC 7476 R Appellant/ Assessee Respondent/ Revenue Assessee represented by Shri M.K. Chowdhary & Shri Devesh Poddar, A.Rs. Department re…

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

In the result, appeal of the assessee is allowed and the appeal of the revenue is dismissed

ITA 163/RAN/2024[2006-07]Status: DisposedITAT Ranchi20 Feb 2026AY 2006-07

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahayd.C.I.T., Central Coalfield Ltd., Circle-1, 4Th Floor, Central Revenue Building Vs. Ranchi. Annexee, 5A, Main Road, Ranchi-834001 (Jharkhand) Pan No. Aaacc 7476 R Appellant/ Revenue Respondent/ Assessee M/S Central Coalfields Ltd., D.C.I.T., Darbhanga House, Kutchery Road, Circle-1, Vs. Ranchi-834001 (Jharkhand) Ranchi. Pan No. Aaacc 7476 R Appellant/ Assessee Respondent/ Revenue

Section 271Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL, RANCHI BENCH, RANCHI BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER D.C.I.T., Central Coalfield Ltd., Circle-1, 4th Floor, Central revenue Building Vs. Ranchi. Annexee, 5A, Main Road, Ranchi-834001 (Jharkhand) PAN No. AAACC 7476 R Appellant/ Revenue Respondent/ Assessee M/s Central Coalfields Ltd., D.C.I.T., Darbhanga House, Kutchery Road, Circle-1, Vs. Ranchi-834001 (Jharkhand) Ranchi. PAN No. AAACC 7476 R Appellant/ Assessee Respondent/ Revenue Assessee represented by Shri M.K. Chowdhary & Shri Devesh Poddar, A.Rs. Department re…

EVEREST KANTO CYLINDER LTD,MUMBAI vs. DCIT CIRCLE 3(4), MUMBAI

In the result, the appeal of the assessee is allowed

ITA 5790/MUM/2025[2010-11]Status: DisposedITAT Mumbai10 Dec 2025AY 2010-11

Bench: Shri Rahul Chaudhary & Shri Prabhash Shankareverest Kanto Cylinder V/S. Deputy Commissioner Of Ltd. बनाम Income Tax, Circle – 3(4), 204,Raheja Centre, Free World Trade Centre 1, Cuffe Press Journal Marg, Parade, Mumbai – 400005, Nariman Point, Mumbai – Maharashtra 400 021, Maharashtra स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaace0836F Appellant/अपीलार्थी .. Respondent/प्रतिवादी

For Appellant: Shri Shekhar Gupta,ARFor Respondent: Shri Hemanshu Joshi, (Sr.DR)
Section 115JSection 143(3)Section 271(1)Section 271(1)(c)Section 274

…IN THE INCOME-TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER Everest Kanto Cylinder v/s. Deputy Commissioner of Ltd. बनाम Income Tax, Circle – 3(4), 204,Raheja Centre, Free World Trade Centre 1, Cuffe Press Journal Marg, Parade, Mumbai – 400005, Nariman Point, Mumbai – Maharashtra 400 021, Maharashtra स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAACE0836F Appellant/अपीलार्थी .. Respondent/प्रतिवादी Appellant by : Shri Shekhar Gupta,AR Respondent by : Shri Hemanshu Joshi, (Sr.DR) Date of Hearing 12.11.2025 Date of Pronouncement 10.12.2…

M.LAKHAMSI& CO. ,MUMBAI vs. DY. COMMISSIONER OF INCOME TAX 17(1), MUMBAI

In the result, the appeal of the assessee is allowed

ITA 4304/MUM/2025[2012-13]Status: DisposedITAT Mumbai13 Oct 2025AY 2012-13
For Appellant: \nMr. Ketan Vajani, CAFor Respondent: \nShri Annavaran Kasuri, (Sr. AR)
Section 271(1)(c)Section 274Section 292B

…{ "clean_text": "IN THE INCOME-TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI\nBEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER\n&\nSHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER\nITA No.4304/MUM/2025\n(A.Y. 2012-13)\nM. Lakhamsi & Co.\n505, Churchgate\nChambers, 5, New Marine\nLines, Mumbai 400 020,\nMaharashtra\nv/s. Deputy\nCommissioner\nof\nIncome Tax, Circle-17(1),\nKautilya Bhavan, Bandra Kurla\nComplex, Bandra (East),\nMumbai -400051, Maharashtra\nस्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AABFM5192L\nAppellant/अपीलार्थी\n..\nRespondent/प्रतिवादी\nAppellant by :\nMr. Ketan Vajani, CA\nRespondent by :\nShri Annavaran Kasuri,…

MUKON CONSTRUCTION PRIVATE LIMITED,MUMBAI vs. ACIT CIRCLE 7(1)(1), MUMBAI

In the result, the appeal of the assessee is allowed

ITA 1152/MUM/2025[2014-15]Status: DisposedITAT Mumbai13 Oct 2025AY 2014-15
For Appellant: \nShri Siddharth Srivashtav,ARFor Respondent: \nShri Annavaran Kasuri, (Sr. AR)
Section 271Section 271(1)Section 271(1)(c)Section 274Section 292B

…{ "clean_text": "IN THE INCOME-TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI\nBEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER\n&\nSHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER\nITA No.1152/MUM/2025\n(A.Y. 2014-15)\nMukon Constructions Private v/s. Assistant Commissioner of\nLimited\nबनाम Income Tax, Circle-\n31A, 3rd Floor, Tahnee Heights,\n7(1)(1), Aayakar Bhawan,\n66 Nepean Road, Malabar Hill\nMumbai\n400020,\nS.O., Mumbai\n400 006,\nMaharashtra\nMaharashtra\nस्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AADCM1616L\nAppellant/अपीलार्थी\n..\nRespondent/प्रतिवादी\nAppellant by :\nShri Siddharth Srivashtav,AR\nRespondent by :\nShri…

CRYSTAL THERMOTECH PRIVATE LIMITED,KOLKATA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, JAMSHEDPUR

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

ITA 78/RAN/2024[2018-19]Status: DisposedITAT Ranchi07 Oct 2025AY 2018-19

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

Section 132(1)Section 132(4)Section 153ASection 271(1)Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL, RANCHI BENCH, RANCHI BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER I.T.A. No. 78/Ran/2024 (Assessment Year-2018-19) Crystal Thermotech Private Limited, A.C.I.T., 7/1A, Grant Lane, 1st Floor, Room No.- Central Circle, Vs. 1C, West Bengal-700012. Jamshedpur. PAN No. AAFCC 4542 F Appellant/ Assessee Respondent/ Revenue Assessee represented by Shri Akshay Ringasia, C.A. Department represented by Shri Khubchand T. Pandya, Sr.DR Date of hearing 07/10/2025 Date of pronouncement 07/10/2025 O R D E R PER: BENCH 1. This appeal by the asses…

UNITED STEEL ALLIED INDUSTRIES PVT LIMITED,HYDERABAD vs. DCIT., CIRCLE-8(1), HYDERABAD

In the result, appeal of the assessee is allowed

ITA 908/HYD/2025[2017-18]Status: DisposedITAT Hyderabad10 Sept 2025AY 2017-18

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

For Appellant: CA, M Poorna Chander RaoFor Respondent: Sri Siva Prasad, SV, Sr. AR
Section 143(1)Section 270ASection 274

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD “A” BENCH: HYDERABAD BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MANJUNATHA G, ACCOUNTANT MEMBER ITA.No.908/Hyd./2025 Assessment Year 2017-2018 United Steel Allied Industries Pvt. Ltd., The DCIT, Circle – 8 (1), Hyderabad – 500 001. vs. Hyderabad - 500 084. State of Telangana Telangana. PAN AAACU2935K (Appellant) (Respondent) For Assessee : CA, M Poorna Chander Rao For Revenue : Sri Siva Prasad, SV, Sr. AR Date of Hearing : 11.08.2025 Date of Pronouncement : 10.09.2025 ORDER PER MANJUNATHA G. : The above appeal has been filed by the assessee company against…

ARUSUVAI FOOD PROCESSORS PVT. LTD.,SALEM vs. DCIT, CIRCLE-1(1), SALEM

In the result, appeal filed by the assessee is allowed

ITA 416/CHNY/2025[2017-18]Status: DisposedITAT Chennai28 Aug 2025AY 2017-18

Bench: Shri Aby T. Varkey & Shri Jagadish

For Appellant: Mr.D. Anand, Advocate
Section 133(6)Section 142(1)Section 143(3)Section 264Section 270ASection 270A(1)Section 270A(9)(a)Section 270A(9)(c)Section 271Section 41(1)

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी जगदीश, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.416/Chny/2025 िनधा"रणवष"/Assessment Year: 2017-18 v. M/s. Arusuvai Food – The DCIT, Processors Pvt. Ltd., Circle-1(1), No.352, Sooramangalam Main Road, Salem. Manipuram, Salem-636 009. [PAN: AAHCA 6759 L] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Mr.D. Anand, Advocate : ""यथ" क" ओर से /Respondent by Mr.M. Mohan Babu, Ad…

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