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

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

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

Bench: Shri Sanjay Garg & Shri Manish Boradi.T.A. No.130/Ran/2018 Assessment Year: 2014-15 M/S Bharat Coking Coal Ltd…………..…...…......................……...…..….. Appellant Finance Directorate, Ground Floor, Koyla Bhawan, Koyla Nagar, Dhanbad-826005. [Pan: Aaacb7934M] Vs. Acit, Circle-1, Dhanbad…..……………………….……….…………….. Respondent Appearances By: Shri M. K. Choudhary, Advocate, Appeared On Behalf Of The Appellant. Shri Saumyajit Das Gupta, Cit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : August 26, 2022 Date Of Pronouncing The Order : September 20, 2022 Order Per Sanjay Garg: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 20.09.2017 Of The Commissioner Of Income Tax (Appeals), Dhanbad [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’).

22,00,000/- and interest of Rs.6,21,34,000/- totalling to Rs.19,43,34,000/- in respect of aforesaid interest payable. The ld. Counsel has further submitted that the appeal relating to the aforesaid TDS demand has been settled by the assessee under Vivad Se Viswas Scheme 2020 1 I.T.A. No.130/Ran/2018 Assessment Year: 2014-15 M/s Bharat Coking Coal

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 liability in this case. 4. Ld. CIT(A) has erred in accepting the submission of the petitioner assessee in its entirely during the appeal proceedings without making any cross verification of the facts of the case as stated supra and without giving any further opportunity to the Assessing Officer/ Revenue to rebut the claim of the assessee

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 liability in this case. 4. Ld. CIT(A) has erred in accepting the submission of the petitioner assessee in its entirely during the appeal proceedings without making any cross verification of the facts of the case as stated supra and without giving any further opportunity to the Assessing Officer/ Revenue to rebut the claim of the assessee

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

In the result, appeal of the revenue is dismissed and appeal by the assessee is partly allowed as well as cross-objection by the assessee is allowed

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

22,53,48,000/- on the grounds that TDS was not deducted in violation of provision of section 40(a)(ia). The disallowance

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

In the result, appeal of the revenue is dismissed and appeal by the assessee is partly allowed as well as cross-objection by the assessee is allowed

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

22,53,48,000/- on the grounds that TDS was not deducted in violation of provision of section 40(a)(ia). The disallowance

SANJAY CHAWLA,CHAIBASA vs. PR. CIT, RANCHI

In the result, the appeal of the assessee is allowed

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahaysanjay Chawla, Pr.C.I.T., Sentola, Chaibasa-833201 (Jharkhand) Ranchi. Vs. Pan No. Acmpc 6808 J Appellant/ Assessee Respondent/ Revenue

section 263 has been invoked for the following reasons:- "Perusal of records reveals that no analysis of quantitative details has been done by the Assessing Officer during the course of assessment proceedings. Sanjay Chawla Vs PCIT Even no inquiry was conducted by the Assessing Officer as to why there was a loss at the Gross Profit Level.” 3. That

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

In the result, all the captioned appeals are hereby dismissed

Bench: Shri Sanjay Garg & Dr. Manish Boradi.T.A No.299/Ran/2017 Assessment Year: 2009-10 Acit,Central-1, Dhanbad............................................................……Appellant Vs. M/S Bharat Coking Coal Ltd........................................……...…..…..Respondent Koyla Bhawan, Koyla Nagara, Dhanbad—826005 [Pan: Aaacb7934M] I.T.A No.123/Ran/2018 Assessment Year: 2009-10 M/S Bharat Coking Coal Ltd........................................................…… Respondent Koyla Bhawan, Koyla Nagara, Dhanbad—826005 [Pan: Aaacb7934M] Vs. Acit,Central-1, Dhanbad..............................................……...…..….. Appellant C.O No.08/Ran/2018 (In Ita No.299/Ran/2017) Assessment Year: 2009-10 M/S Bharat Coking Coal Ltd..................................................... …Cross-Objector Koyla Bhawan, Koyla Nagara, Dhanbad—826005 [Pan: Aaacb7934M] Vs. Acit,Central-1, Dhanbad..............................................……...…..….. Appellant Appearances By: Shri Rinku Singh, Cit- Dr., Appeared On Behalf Of The Appellant. Shri M. K. Choudhary With Devesh Poddar, Adv Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : May 23, 2023 Date Of Pronouncing The Order : July 07, 2023

section 32(2) as amended by Finance Act, 2001 and were available for carry forward and set off against the profits and gains of subsequent years without any limit whatsoever.” 8. In the light of the judicial precedents on the issue especially that of the Hon’ble Gujarat High court in the case of General Motors India Pvt. Ltd. (supra

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

In the result, all the captioned appeals are hereby dismissed

Bench: Shri Sanjay Garg & Dr. Manish Boradi.T.A No.299/Ran/2017 Assessment Year: 2009-10 Acit,Central-1, Dhanbad............................................................……Appellant Vs. M/S Bharat Coking Coal Ltd........................................……...…..…..Respondent Koyla Bhawan, Koyla Nagara, Dhanbad—826005 [Pan: Aaacb7934M] I.T.A No.123/Ran/2018 Assessment Year: 2009-10 M/S Bharat Coking Coal Ltd........................................................…… Respondent Koyla Bhawan, Koyla Nagara, Dhanbad—826005 [Pan: Aaacb7934M] Vs. Acit,Central-1, Dhanbad..............................................……...…..….. Appellant C.O No.08/Ran/2018 (In Ita No.299/Ran/2017) Assessment Year: 2009-10 M/S Bharat Coking Coal Ltd..................................................... …Cross-Objector Koyla Bhawan, Koyla Nagara, Dhanbad—826005 [Pan: Aaacb7934M] Vs. Acit,Central-1, Dhanbad..............................................……...…..….. Appellant Appearances By: Shri Rinku Singh, Cit- Dr., Appeared On Behalf Of The Appellant. Shri M. K. Choudhary With Devesh Poddar, Adv Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : May 23, 2023 Date Of Pronouncing The Order : July 07, 2023

section 32(2) as amended by Finance Act, 2001 and were available for carry forward and set off against the profits and gains of subsequent years without any limit whatsoever.” 8. In the light of the judicial precedents on the issue especially that of the Hon’ble Gujarat High court in the case of General Motors India Pvt. Ltd. (supra

BADRINATH SALES PRIVATE LIMITED,ADITYAPUR, WEST SINGHBHUM vs. DCIT/ACIT CIRCLE 1 JSR, JAMSHEDPUR

In the result, the appeal of the assessee is allowed

22,69,680.\n3.\nAggrieved by the above order the assessee went in appeal where the\nld. CIT(A) dismissed the appeal and sustained the reassessment as well\nas additions.\n4.\nDissatisfied with the above order the assessee is in appeal before\nthis tribunal, the assessee contended that notice under section 148,\nthough dated 31.03.2018, was never served within

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

22,00,000-7,75,99,579).\nProfit & Loss a/c and Balance Sheet of L B Singh, K N Singh and Bharat Singh for the FY 2010-11,\n2011-12 and 2008-09 relevant to AY 2011-12, 2012-13 and 2009-10 are attached/enclosed in support of the\naforesaid data except FY 2008-09 relevant

CCL,RANCHI vs. DCIT CIR-1, RANCHI

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 Charges\n5\n6\nProvisions Toward NCWA VIII\nMine Closure Expenses\n7\n8\nCSR Expenses - Welfare\n9\nu/s

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

22,00,000-7,75,99,579).\nProfit & Loss a/c and Balance Sheet of L B Singh, K N Singh and Bharat Singh for the FY 2010-11,\n2011-12 and 2008-09 relevant to AY 2011-12, 2012-13 and 2009-10 are attached/enclosed in support of the\naforesaid data except FY 2008-09 relevant

DCIT CIR-1, RANCHI vs. CCL, RANCHI

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\nAY 2018-19\nBy Assessee\nAY 2019-20\nAY 2020-21\nBy Assessee\n119/RAN/2024 120/RAN/2024 74/RAN/2024\nBy Assessee\nLease Rent/ Depreciation

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

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\nBy Assessee\nBy Assessee\nLease Rent/ Depreciation Forest Land\n191/RAN/2019\nBy Assessee

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

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\nBy Assessee\nAY 2020-21\n74/RAN/2024\nBy Assessee\nLease Rent/ Depreciation Forest Land\n191/RAN/2019

CCL,RANCHI vs. ACIT CIR-1, RANCHI

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\nBy Assessee\nBy Assessee\nBy Assessee\nBy Assessee\nBy Assessee\nLease Rent/ Depreciation Forest Land

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

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\nAY 2018-19\nAY 2019-20\nAY 2020-21\nBy Assessee\n119/RAN/2024 120/RAN/2024 74/RAN/2024\nBy Assessee\nBy Assessee\nLease Rent