M/S. BHARAT COKING COAL LIMITED,,DHANBAD vs. JCIT, TDS CIRCLE,, DHANBAD

In the result, grounds of appeal raised by the assessee are allowed

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

TDS Dhanbad, vide order dated 01/05/2018 (parallel orders for each year) and same being confirmed by CIT(A) NFAC vide order dated 30/01/2024 (parallel orders for each year). 2. That at the very outset we challenge the very initiation of the penalty proceedings vide notice dated 28/02/2018 (parallel notice for each year) to the extent that the same has been

C.N.AUTOMOBILES,,RANCHI vs. ACIT,CENTRALISED PROCESSING CELL-TDS, GHAZIABAD

Bench: Shri S.S, Godara

TDS UP Page 6 11. In the above view, respectfully following Shri Fatehraj Singhvi and Ors (Supra), Sibia Healthcare Pvt. Ltd. Vs. DCIT (Supra), 'Shri Kaur Oland Jain vs. DCIT', (Supra), and our own finding in the case of Sudershan Goyal (Supra), we accept the grievance of the assessees as genuine. Accordingly, the orders of the CIT(A) are reversed

M/S COMPREHENSIVE NEOMARKETING SYSTEM PVT.,LTD.,,RANCHI vs. ए. सी. आई. टी. सेंट्रलाइज्ड प्रोसेसिंग सेल-टी. डी. एस. , गाजिआबाद

Bench: Shri S.S, Godara

TDS UP Page 6 11. In the above view, respectfully following Shri Fatehraj Singhvi and Ors (Supra), Sibia Healthcare Pvt. Ltd. Vs. DCIT (Supra), 'Shri Kaur Oland Jain vs. DCIT', (Supra), and our own finding in the case of Sudershan Goyal (Supra), we accept the grievance of the assessees as genuine. Accordingly, the orders of the CIT(A) are reversed

SHREE BALAJI STEEL WORKS,JAMSHEDPUR vs. ACIT,

Bench: Shri S.S, Godara

TDS UP Page 6 11. In the above view, respectfully following Shri Fatehraj Singhvi and Ors (Supra), Sibia Healthcare Pvt. Ltd. Vs. DCIT (Supra), 'Shri Kaur Oland Jain vs. DCIT', (Supra), and our own finding in the case of Sudershan Goyal (Supra), we accept the grievance of the assessees as genuine. Accordingly, the orders of the CIT(A) are reversed

M/S GOOD HEALTH FOOD PVT., LTD.,,RANCHI vs. ACIT, CENTRALISED PROCESSING CELL-TDS,, GHAZIABAD

Bench: Shri S.S, Godara

TDS UP Page 6 11. In the above view, respectfully following Shri Fatehraj Singhvi and Ors (Supra), Sibia Healthcare Pvt. Ltd. Vs. DCIT (Supra), 'Shri Kaur Oland Jain vs. DCIT', (Supra), and our own finding in the case of Sudershan Goyal (Supra), we accept the grievance of the assessees as genuine. Accordingly, the orders of the CIT(A) are reversed

M/S GOOD HEALTH FOOD PVT., LTD.,,RANCHI vs. ACIT, CENTRALISED PROCESSING CELL-TDS,, GHAZIABAD

Bench: Shri S.S, Godara

TDS UP Page 6 11. In the above view, respectfully following Shri Fatehraj Singhvi and Ors (Supra), Sibia Healthcare Pvt. Ltd. Vs. DCIT (Supra), 'Shri Kaur Oland Jain vs. DCIT', (Supra), and our own finding in the case of Sudershan Goyal (Supra), we accept the grievance of the assessees as genuine. Accordingly, the orders of the CIT(A) are reversed

C.N.AUTOMOBILES,,RANCHI vs. ACIT,CENTRALISED PROCESSING CELL-TDS, GHAZIABAD

Bench: Shri S.S, Godara

TDS UP Page 6 11. In the above view, respectfully following Shri Fatehraj Singhvi and Ors (Supra), Sibia Healthcare Pvt. Ltd. Vs. DCIT (Supra), 'Shri Kaur Oland Jain vs. DCIT', (Supra), and our own finding in the case of Sudershan Goyal (Supra), we accept the grievance of the assessees as genuine. Accordingly, the orders of the CIT(A) are reversed

SHREE BALAJI STEEL WORKS,JAMSHEDPUR vs. ACIT,

Bench: Shri S.S, Godara

TDS UP Page 6 11. In the above view, respectfully following Shri Fatehraj Singhvi and Ors (Supra), Sibia Healthcare Pvt. Ltd. Vs. DCIT (Supra), 'Shri Kaur Oland Jain vs. DCIT', (Supra), and our own finding in the case of Sudershan Goyal (Supra), we accept the grievance of the assessees as genuine. Accordingly, the orders of the CIT(A) are reversed

M/S GOOD HEALTH FOOD PVT., LTD.,,RANCHI vs. ACIT, CENTRALISED PROCESSING CELL-TDS,, GHAZIABAD

Bench: Shri S.S, Godara

TDS UP Page 6 11. In the above view, respectfully following Shri Fatehraj Singhvi and Ors (Supra), Sibia Healthcare Pvt. Ltd. Vs. DCIT (Supra), 'Shri Kaur Oland Jain vs. DCIT', (Supra), and our own finding in the case of Sudershan Goyal (Supra), we accept the grievance of the assessees as genuine. Accordingly, the orders of the CIT(A) are reversed

M/S GOOD HEALTH FOOD PVT., LTD.,,RANCHI vs. ACIT, CENTRALISED PROCESSING CELL-TDS,, GHAZIABAD

Bench: Shri S.S, Godara

TDS UP Page 6 11. In the above view, respectfully following Shri Fatehraj Singhvi and Ors (Supra), Sibia Healthcare Pvt. Ltd. Vs. DCIT (Supra), 'Shri Kaur Oland Jain vs. DCIT', (Supra), and our own finding in the case of Sudershan Goyal (Supra), we accept the grievance of the assessees as genuine. Accordingly, the orders of the CIT(A) are reversed

SHREE BALAJI STEEL WORKS,JAMSHEDPUR vs. ACIT,

Bench: Shri S.S, Godara

TDS UP Page 6 11. In the above view, respectfully following Shri Fatehraj Singhvi and Ors (Supra), Sibia Healthcare Pvt. Ltd. Vs. DCIT (Supra), 'Shri Kaur Oland Jain vs. DCIT', (Supra), and our own finding in the case of Sudershan Goyal (Supra), we accept the grievance of the assessees as genuine. Accordingly, the orders of the CIT(A) are reversed

C.N.AUTOMOBILES,,RANCHI vs. ACIT,CENTRALISED PROCESSING CELL-TDS, GHAZIABAD

Bench: Shri S.S, Godara

TDS UP Page 6 11. In the above view, respectfully following Shri Fatehraj Singhvi and Ors (Supra), Sibia Healthcare Pvt. Ltd. Vs. DCIT (Supra), 'Shri Kaur Oland Jain vs. DCIT', (Supra), and our own finding in the case of Sudershan Goyal (Supra), we accept the grievance of the assessees as genuine. Accordingly, the orders of the CIT(A) are reversed

M/S COMPREHENSIVE NEOMARKETING SYSTEM PVT. LTD.,,RANCHI vs. ACIT, CENTRALISED PROCESSING CELL-TDS,, GHAZIABAD

Bench: Shri S.S, Godara

TDS UP Page 6 11. In the above view, respectfully following Shri Fatehraj Singhvi and Ors (Supra), Sibia Healthcare Pvt. Ltd. Vs. DCIT (Supra), 'Shri Kaur Oland Jain vs. DCIT', (Supra), and our own finding in the case of Sudershan Goyal (Supra), we accept the grievance of the assessees as genuine. Accordingly, the orders of the CIT(A) are reversed

SHREE BALAJI STEEL WORKS,JAMSHEDPUR vs. ACIT,

Bench: Shri S.S, Godara

TDS UP Page 6 11. In the above view, respectfully following Shri Fatehraj Singhvi and Ors (Supra), Sibia Healthcare Pvt. Ltd. Vs. DCIT (Supra), 'Shri Kaur Oland Jain vs. DCIT', (Supra), and our own finding in the case of Sudershan Goyal (Supra), we accept the grievance of the assessees as genuine. Accordingly, the orders of the CIT(A) are reversed

ITO, TDS,, RANCHI vs. M/S. CHINNAMASTIKA CEMENT & ISPAT LTD.,, RAMGARH

In the result, the grounds of appeal raised by the revenue are dismissed

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

TDS under this Section, since the payment made to the truck owners in each case is below ₹ 20,000/-, the charging of interest under Section 201(1)/(1A) of the Act has no basis. Accordingly, we uphold the order passed by the ld. CIT(A). In the result, the grounds of appeal raised by the revenue are dismissed

ITO, TDS, RANCHI, RANCHI vs. M/S. CHHINAMASTIKA CEMENT & ISPAT PVT. LTD.,, RAMGARH

In the result, the grounds of appeal raised by the revenue are dismissed

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

TDS under this Section, since the payment made to the truck owners in each case is below ₹ 20,000/-, the charging of interest under Section 201(1)/(1A) of the Act has no basis. Accordingly, we uphold the order passed by the ld. CIT(A). In the result, the grounds of appeal raised by the revenue are dismissed

SHRIRAM MARKETING SERVICES,GIRIDIH vs. PCIT, DHANBAD

In the result, grounds of appeal raised by the assessee are allowed

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

11,000 38 15.03.2013 15,480 39 15.03.2013 5,00,000 40 16.03.2013 5,00,000 41 19.03.2013 5,00,000 42 20.03.2013 9,00,000 43 21.03.2012 5,00,000 44 22.03.2013 5,00,000 45 30.03.2013 5, 00,000 46 22.03.2013 1,00,000 47 26.03.2013 43,000 '0838250020543 Total 2,04,97,097 As per reported submitted

CCL,RANCHI vs. DCIT CIR01 , RANCHI

In the result, appeal of the assessee in ITA No

Bench: Shri George Mathan, Jm & Shri Ratnesh Nandan Sahay, Am आयकर अपील सं./Ita Nos. 164,165,166,167,168,169,170&266/Ran/2017 (Α.Υ:2006-07, 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13, 2013-14) आयकर अपील सं./Ita Nos.32/Ran/2018 (Ay: 2014-2015) आयकर अपील सं./Ita Nos.190 & 191/Ran/2019 (Ay:2015-16 & 2016-17) आयकर अपील सं./Ita Nos.119, 120, 74/Ran/2024 (Ay: 2018-19, 2019-20 & 2020-21) M/S Central Coalfields Limited, Vs. Addl.Cit, Range-1, Ranchi Darbhanga House, Office Of Gm Finance-A, Opp. Governor House Ranchi-834001 स्थायी लेखा सं./Pan No. : Aaacc 7476 R & आयकर अपील सं./Ita Nos. 172, 173, 174, 175, 176,177,178 & 235/Ran/2017 (Α.Υ:2006-07, 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13, 2013-14) आयकर अपील सं./Ita No.37/Ran/2018 (Ay: 2014-2015) आयकर अपील सं./Ita Nos.174 & 175/Ran/2019 (Ay:2015-16 & 2016-17) आयकर अपील सं./Ita Nos.47, 203, 204, 128/Ran/2024 (Ay: 2017-2018, 2018-19, 2019-20 & 2020-21) Addl.Cit, Range-1, Ranchi Vs. M/S Central Coalfields Limited, Darbhanga House, Office Of Gm Finance-A, Opp. Governor House Ranchi-834001 (अपीलार्थी /Appellant) स्थायी लेखा सं./Pan No. : Aaacc 7476 R (प्रत्यर्थी / Respondent) निर्धारिती की ओर से /Assessee By : Shri M.Κ.Chowdhary & Shri Devesh Poddar, Advocates राजस्व की ओर से /Revenue By : Shri Rajib Jain, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 05/01/2026 घोषणा की तारीख/Date Of Pronouncement : 05/01/2026 Per Bench : आदेश / Order These Are The Cross Appeals Filed By The Assessee & Revenue Against The Separate Orders Passed By The Id.Cit(A), Ranchi/Nfac, Delhi, Dated 12.04.2017, 26.04.2017, 25.04.2027, 28.04.2017, 08.11.2017, 30.01.2019, 21.12.2023, 19.02.2024, 20.02.2024 & 30.01.2024 For The

5. We have considered the submissions of the both the sides. Admittedly, the forest land is not a capital asset. The assessee did not get own receipt over any asset. The assessee has only been given right to mining in the said land and along with the mining on the completion of the mining the assessee is also duty bound