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

02,000\n1,51,00,000\n8\nDirectors Salary - Adl. Ground Not Admitted by\nCIT(A)\n74,61,000\n1,12,62,000\nTotal Rs.\n61,89,37,000\n1,39,37,68,000\n74,89,09,000\n13. The first issue is in regard to addition made on contractual expenses\nrelated to Kustore area (L.B.Singh). It was submitted

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

02,000\n1,51,00,000\n8\nDirectors Salary - Adl. Ground Not Admitted by\nCIT(A)\n74,61,000\n1,12,62,000\nTotal Rs.\n61,89,37,000\n1,39,37,68,000\n74,89,09,000\n13. The first issue is in regard to addition made on contractual expenses\nrelated to Kustore area (L.B.Singh). It was submitted

CCL,RANCHI vs. DCIT CIR-1, RANCHI

02,440\n33,40,83,502\n2,99,00,000\n29,31,00,000\n1,06,99,22,792\nGrand total Disputes Rs.\nM/s CENTRAL COALFIELDS Ltd.\nAssessee's Appeals-disputed Additions\nSI.\nHead\nΙ.Τ.Α. No.\nLease Rent/ Depreciation Forest Land\n1\n2\nLand & Crop Compensation\nCredit of Dividend Distribution Tax\n3\nRehabilitation fund Contribution Expenses\n4\nIICM

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

02,440\n33,40,83,502\n2,99,00,000\n29,31,00,000\n1,06,99,22,792\nGrand total Disputes Rs.\nM/s CENTRAL COALFIELDS Ltd.\nAssessee's Appeals-disputed Additions\nSI.\nHead\nΙ.Τ.Α.\nNo.\nAY 2016-17\nAY 2017-18\nAY 2018-19\nAY 2019-20\nAY 2020-21\nBy Assessee\nNo appeal\nBy Assessee

DCIT CIR-1,, RANCHI vs. CCL, RANCHI

02,440\n33,40,83,502\n2,99,00,000\n29,31,00,000\n1,06,99,22,792\nGrand total Disputes Rs.\nM/s CENTRAL COALFIELDS Ltd.\nAssessee's Appeals-disputed Additions\nSI.\nHead\nΙ.Τ.Α. No.\nAY 2016-17\nBy Assessee\nAY 2017-18\nNo appeal\nBy Assessee\nAY 2018-19\nBy Assessee\nAY 2019-20\n119/RAN/2024

DCIT CIR-1, RANCHI vs. CCL, RANCHI

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\nBy Assessee\nAY 2017-18\nNo appeal\nBy Assessee

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

02,000\n1,51,00,000\n8 Directors Salary - Adl. Ground Not Admitted by\nCIT(A)\n74,61,000\n1,12,62,000\nTotal Rs.\n61,89,37,000\n1,39,37,68,000\n74,89,09,000\n13.\nThe first issue is in regard to addition made on contractual expenses\nrelated to Kustore area (L.B.Singh). It was submitted

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

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\nBy Assessee

CCL,RANCHI vs. ACIT CIR-1, RANCHI

02,440\n33,40,83,502\n2,99,00,000\n29,31,00,000\n1,06,99,22,792\nGrand total Disputes Rs.\nM/s CENTRAL COALFIELDS Ltd.\nAssessee's Appeals-disputed Additions\nSI.\nHead\nΙ.Τ.Α. No.\nAY 2016-17\nAY 2017-18\nAY 2018-19\nAY 2019-20\nAY 2020-21\n191/RAN/2019\nNo appeal\n119/RAN/2024\n120/RAN/2024\n74/RAN/2024

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

Section 263 of the Act on the ground that the Assessing Officer failed to enquire into the expenses claimed by the assessee regarding major expenses claimed in the books to arrive at the correct assessment of the income of the assessee with 3 Ashok Kr. Pandey Vs PCIT regard to (i) real estate business with high closing stock, (ii) enquiries

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

02,440\n33,40,83,502\n2,99,00,000\n29,31,00,000\n1,06,99,22,792\nGrand total Disputes Rs.\nM/s CENTRAL COALFIELDS Ltd.\nAssessee's Appeals-disputed Additions\nSI.\nHead\nΙ.Τ.Α. No.\nAY 2016-17\n191/RAN/2019\nBy Assessee\n68,31,00,000\n1,00,000\nAY 2017-18\nNo appeal\nBy Assessee

CCL,RNCHI vs. ACIT CIR-1 , RANCHI

02,440\n33,40,83,502\n2,99,00,000\n29,31,00,000\n1,06,99,22,792\nGrand total Disputes Rs.\nM/s CENTRAL COALFIELDS Ltd.\nAssessee's Appeals-disputed Additions\nSI.\nHead\nΙ.Τ.Α.\nNo.\nAY 2016-17\nAY 2017-18\nAY 2018-19\nAY 2019-20\nAY 2020-21\n191/RAN/2019\n47/RAN/2024\n119/RAN/2024\n120/RAN/2024\n74/RAN/2024\nBy Assessee

DCIT CIR-1, RANCHI vs. CCL, RANCHI

02,440\n33,40,83,502\n2,99,00,000\n29,31,00,000\n1,06,99,22,792\nGrand total Disputes Rs.\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\nBy Assessee\nAY 2018-19\nBy Assessee\nAY 2019-20\n119/RAN/2024

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

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

CCL ,RANCHI vs. DCIT CIR-1 , RANCHI

02,440\n33,40,83,502\n2,99,00,000\n29,31,00,000\n1,06,99,22,792\nGrand total Disputes Rs.\nM/s CENTRAL COALFIELDS Ltd.\nAssessee's Appeals-disputed Additions\nSI.\nHead\nΙ.Τ.Α.\nNo.\nAY 2016-17\nAY 2017-18\nAY 2018-19\nAY 2019-20\nAY 2020-21\nLease Rent/ Depreciation Forest Land\nLand & Crop

CCL,RANCHI vs. DCIT CIR01 , RANCHI

02,440\n33,40,83,502\n2,99,00,000\n29,31,00,000\n1,06,99,22,792\nM/s CENTRAL COALFIELDS Ltd.\nAssessee's Appeals-disputed Additions\n3\nM/s Central Coal Fields Ltd.\nSI.\nHead\nΙ.Τ.Α. No.\nAY 2016-17\n191/RAN/2019\nBy Assessee\n68,31,00,000\n1,00,000\nAY 2017-18\nNo appeal\nBy Assessee

JUSCO LTD ,JSR vs. DCIT CIR-2 , JSR

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

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 80IA(4)(iii) of the Act. The AO noted that Form no. 10CCB is mandatory along with return or during the assessment proceedings but the assessee company has not ITA Nos. 8 & 9/Ran/2018 AY: 2013-14 & 2014-15 M/s Jamshedpur Utilities & Services Company Ltd. submitted the Form no. 10CCB. Accordingly the counsel of the assessee was asked to explain

ACIT CIR-2(1), JSR vs. JUSCO LTD , JSR

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

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 80IA(4)(iii) of the Act. The AO noted that Form no. 10CCB is mandatory along with return or during the assessment proceedings but the assessee company has not ITA Nos. 8 & 9/Ran/2018 AY: 2013-14 & 2014-15 M/s Jamshedpur Utilities & Services Company Ltd. submitted the Form no. 10CCB. Accordingly the counsel of the assessee was asked to explain