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

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]

5. Aggrieved by the above order passed by the ld. AO, assessee preferred an appeal before the ld. CIT(A) where the appeal of the assessee was partly allowed. 6. Dissatisfied with the above order assessee as well as revenue both have filed their appeal before the Tribunal raising various grounds of appeal. 7. Now for the sake of convenience

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]

5. Aggrieved by the above order passed by the ld. AO, assessee preferred an appeal before the ld. CIT(A) where the appeal of the assessee was partly allowed. 6. Dissatisfied with the above order assessee as well as revenue both have filed their appeal before the Tribunal raising various grounds of appeal. 7. Now for the sake of convenience

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

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

M/S P.K.UPADHYAY vs. ITO WARD-3(5), PALAMAU

In the result, the appeal of the assessee is partly allowed

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Manish Borad

2 A.Y. 2010-2011 M/s. P.K. Upadhyay 5. Ground No. 3: In this ground, the assessee has pleaded that the ld. CIT(Appeals) has erred in confirming the addition of Rs.5,55,280/-. 6. Brief facts of the case are that the assessee has filed its return of income on 06.12.2010 declaring total income of Rs.3,18,050/-. The case

DCIT CIR-1, RANCHI vs. CCL, RANCHI

In the result, appeal of the assessee in ITA No

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

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

Bench: Shri S.S, Godara

section 234E of the Act is cancelled.” 4. Learned Departmental Representative fails to indicate any distinction on facts or law during the course of hearing. I therefore accept all assessee’s sole substantive ground raised in the instant batch of cases challenging correctness of sec. 234E late filing fee. 5. These assessees’ appeal(s) are allowed in above terms. Order

SHREE BALAJI STEEL WORKS,JAMSHEDPUR vs. ACIT,

Bench: Shri S.S, Godara

section 234E of the Act is cancelled.” 4. Learned Departmental Representative fails to indicate any distinction on facts or law during the course of hearing. I therefore accept all assessee’s sole substantive ground raised in the instant batch of cases challenging correctness of sec. 234E late filing fee. 5. These assessees’ appeal(s) are allowed in above terms. Order

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

Bench: Shri S.S, Godara

section 234E of the Act is cancelled.” 4. Learned Departmental Representative fails to indicate any distinction on facts or law during the course of hearing. I therefore accept all assessee’s sole substantive ground raised in the instant batch of cases challenging correctness of sec. 234E late filing fee. 5. These assessees’ appeal(s) are allowed in above terms. Order

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

Bench: Shri S.S, Godara

section 234E of the Act is cancelled.” 4. Learned Departmental Representative fails to indicate any distinction on facts or law during the course of hearing. I therefore accept all assessee’s sole substantive ground raised in the instant batch of cases challenging correctness of sec. 234E late filing fee. 5. These assessees’ appeal(s) are allowed in above terms. Order

SHREE BALAJI STEEL WORKS,JAMSHEDPUR vs. ACIT,

Bench: Shri S.S, Godara

section 234E of the Act is cancelled.” 4. Learned Departmental Representative fails to indicate any distinction on facts or law during the course of hearing. I therefore accept all assessee’s sole substantive ground raised in the instant batch of cases challenging correctness of sec. 234E late filing fee. 5. These assessees’ appeal(s) are allowed in above terms. Order

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

Bench: Shri S.S, Godara

section 234E of the Act is cancelled.” 4. Learned Departmental Representative fails to indicate any distinction on facts or law during the course of hearing. I therefore accept all assessee’s sole substantive ground raised in the instant batch of cases challenging correctness of sec. 234E late filing fee. 5. These assessees’ appeal(s) are allowed in above terms. Order

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

section 234E of the Act is cancelled.” 4. Learned Departmental Representative fails to indicate any distinction on facts or law during the course of hearing. I therefore accept all assessee’s sole substantive ground raised in the instant batch of cases challenging correctness of sec. 234E late filing fee. 5. These assessees’ appeal(s) are allowed in above terms. Order

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

Bench: Shri S.S, Godara

section 234E of the Act is cancelled.” 4. Learned Departmental Representative fails to indicate any distinction on facts or law during the course of hearing. I therefore accept all assessee’s sole substantive ground raised in the instant batch of cases challenging correctness of sec. 234E late filing fee. 5. These assessees’ appeal(s) are allowed in above terms. Order

SHREE BALAJI STEEL WORKS,JAMSHEDPUR vs. ACIT,

Bench: Shri S.S, Godara

section 234E of the Act is cancelled.” 4. Learned Departmental Representative fails to indicate any distinction on facts or law during the course of hearing. I therefore accept all assessee’s sole substantive ground raised in the instant batch of cases challenging correctness of sec. 234E late filing fee. 5. These assessees’ appeal(s) are allowed in above terms. Order

SHREE BALAJI STEEL WORKS,JAMSHEDPUR vs. ACIT,

Bench: Shri S.S, Godara

section 234E of the Act is cancelled.” 4. Learned Departmental Representative fails to indicate any distinction on facts or law during the course of hearing. I therefore accept all assessee’s sole substantive ground raised in the instant batch of cases challenging correctness of sec. 234E late filing fee. 5. These assessees’ appeal(s) are allowed in above terms. Order