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

Bench: Shri S.S, Godara

56- Aayakar Bhawan, Main Road, Ranchi-834001 Sesctoro-3, Vaishali, [PAN No. AAACG 5287 E] Ghaziabad, U.P. 201010 .. अपीलाथ" /Appellant ""यथ" /Respondent Shri Devesh Poddar, Advocate आवेदक क" ओर से/By Assessee Shri Chandan Das, JCIT-DR राज"व क" ओर से/By Revenue 11-01-2019 सुनवाई क" तार"ख/Date of Hearing 15-02-2019 घोषणा क" तार

SHREE BALAJI STEEL WORKS,JAMSHEDPUR vs. ACIT,

Bench: Shri S.S, Godara

56- Aayakar Bhawan, Main Road, Ranchi-834001 Sesctoro-3, Vaishali, [PAN No. AAACG 5287 E] Ghaziabad, U.P. 201010 .. अपीलाथ" /Appellant ""यथ" /Respondent Shri Devesh Poddar, Advocate आवेदक क" ओर से/By Assessee Shri Chandan Das, JCIT-DR राज"व क" ओर से/By Revenue 11-01-2019 सुनवाई क" तार"ख/Date of Hearing 15-02-2019 घोषणा क" तार

SHREE BALAJI STEEL WORKS,JAMSHEDPUR vs. ACIT,

Bench: Shri S.S, Godara

56- Aayakar Bhawan, Main Road, Ranchi-834001 Sesctoro-3, Vaishali, [PAN No. AAACG 5287 E] Ghaziabad, U.P. 201010 .. अपीलाथ" /Appellant ""यथ" /Respondent Shri Devesh Poddar, Advocate आवेदक क" ओर से/By Assessee Shri Chandan Das, JCIT-DR राज"व क" ओर से/By Revenue 11-01-2019 सुनवाई क" तार"ख/Date of Hearing 15-02-2019 घोषणा क" तार

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

Bench: Shri S.S, Godara

56- Aayakar Bhawan, Main Road, Ranchi-834001 Sesctoro-3, Vaishali, [PAN No. AAACG 5287 E] Ghaziabad, U.P. 201010 .. अपीलाथ" /Appellant ""यथ" /Respondent Shri Devesh Poddar, Advocate आवेदक क" ओर से/By Assessee Shri Chandan Das, JCIT-DR राज"व क" ओर से/By Revenue 11-01-2019 सुनवाई क" तार"ख/Date of Hearing 15-02-2019 घोषणा क" तार

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

Bench: Shri S.S, Godara

56- Aayakar Bhawan, Main Road, Ranchi-834001 Sesctoro-3, Vaishali, [PAN No. AAACG 5287 E] Ghaziabad, U.P. 201010 .. अपीलाथ" /Appellant ""यथ" /Respondent Shri Devesh Poddar, Advocate आवेदक क" ओर से/By Assessee Shri Chandan Das, JCIT-DR राज"व क" ओर से/By Revenue 11-01-2019 सुनवाई क" तार"ख/Date of Hearing 15-02-2019 घोषणा क" तार

SHREE BALAJI STEEL WORKS,JAMSHEDPUR vs. ACIT,

Bench: Shri S.S, Godara

56- Aayakar Bhawan, Main Road, Ranchi-834001 Sesctoro-3, Vaishali, [PAN No. AAACG 5287 E] Ghaziabad, U.P. 201010 .. अपीलाथ" /Appellant ""यथ" /Respondent Shri Devesh Poddar, Advocate आवेदक क" ओर से/By Assessee Shri Chandan Das, JCIT-DR राज"व क" ओर से/By Revenue 11-01-2019 सुनवाई क" तार"ख/Date of Hearing 15-02-2019 घोषणा क" तार

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

Bench: Shri S.S, Godara

56- Aayakar Bhawan, Main Road, Ranchi-834001 Sesctoro-3, Vaishali, [PAN No. AAACG 5287 E] Ghaziabad, U.P. 201010 .. अपीलाथ" /Appellant ""यथ" /Respondent Shri Devesh Poddar, Advocate आवेदक क" ओर से/By Assessee Shri Chandan Das, JCIT-DR राज"व क" ओर से/By Revenue 11-01-2019 सुनवाई क" तार"ख/Date of Hearing 15-02-2019 घोषणा क" तार

SHREE BALAJI STEEL WORKS,JAMSHEDPUR vs. ACIT,

Bench: Shri S.S, Godara

56- Aayakar Bhawan, Main Road, Ranchi-834001 Sesctoro-3, Vaishali, [PAN No. AAACG 5287 E] Ghaziabad, U.P. 201010 .. अपीलाथ" /Appellant ""यथ" /Respondent Shri Devesh Poddar, Advocate आवेदक क" ओर से/By Assessee Shri Chandan Das, JCIT-DR राज"व क" ओर से/By Revenue 11-01-2019 सुनवाई क" तार"ख/Date of Hearing 15-02-2019 घोषणा क" तार

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

Bench: Shri S.S, Godara

56- Aayakar Bhawan, Main Road, Ranchi-834001 Sesctoro-3, Vaishali, [PAN No. AAACG 5287 E] Ghaziabad, U.P. 201010 .. अपीलाथ" /Appellant ""यथ" /Respondent Shri Devesh Poddar, Advocate आवेदक क" ओर से/By Assessee Shri Chandan Das, JCIT-DR राज"व क" ओर से/By Revenue 11-01-2019 सुनवाई क" तार"ख/Date of Hearing 15-02-2019 घोषणा क" तार

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

Bench: Shri S.S, Godara

56- Aayakar Bhawan, Main Road, Ranchi-834001 Sesctoro-3, Vaishali, [PAN No. AAACG 5287 E] Ghaziabad, U.P. 201010 .. अपीलाथ" /Appellant ""यथ" /Respondent Shri Devesh Poddar, Advocate आवेदक क" ओर से/By Assessee Shri Chandan Das, JCIT-DR राज"व क" ओर से/By Revenue 11-01-2019 सुनवाई क" तार"ख/Date of Hearing 15-02-2019 घोषणा क" तार

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

56- Aayakar Bhawan, Main Road, Ranchi-834001 Sesctoro-3, Vaishali, [PAN No. AAACG 5287 E] Ghaziabad, U.P. 201010 .. अपीलाथ" /Appellant ""यथ" /Respondent Shri Devesh Poddar, Advocate आवेदक क" ओर से/By Assessee Shri Chandan Das, JCIT-DR राज"व क" ओर से/By Revenue 11-01-2019 सुनवाई क" तार"ख/Date of Hearing 15-02-2019 घोषणा क" तार

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

Bench: Shri S.S, Godara

56- Aayakar Bhawan, Main Road, Ranchi-834001 Sesctoro-3, Vaishali, [PAN No. AAACG 5287 E] Ghaziabad, U.P. 201010 .. अपीलाथ" /Appellant ""यथ" /Respondent Shri Devesh Poddar, Advocate आवेदक क" ओर से/By Assessee Shri Chandan Das, JCIT-DR राज"व क" ओर से/By Revenue 11-01-2019 सुनवाई क" तार"ख/Date of Hearing 15-02-2019 घोषणा क" तार

CCL LTD ,RANCHI vs. DCIT CIRCLE-1, 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

56,04,32,000 2,65,77,93,000 Disputed 57,14,34,000 Disputed 5,95,76,000 Grand total Disputes Rs. M/S CENTRAL COALFIELDS Ltd. Assessee's Appeals-disputed Additions SI. Head Ι.Τ.Α. No. Lease Rent/ Depreciation Forest Land 1 2 Land & Crop Compensation 3 Credit of Dividend Distribution Tax 4 Rehabilitation fund Contribution Expenses

CCL,RANCHI vs. DCIT CIR-1, 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 आदेश / Order Per Bench : 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

56,04,32,000 2,65,77,93,000 Disputed 57,14,34,000 Disputed 5,95,76,000 Grand total Disputes Rs. M/S CENTRAL COALFIELDS Ltd. Assessee's Appeals-disputed Additions SI. Head Ι.Τ.Α. No. Lease Rent/ Depreciation Forest Land 1 2 Land & Crop Compensation Credit of Dividend Distribution Tax 3 Rehabilitation fund Contribution Expenses 4 IICM

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

56,04,32,000 2,65,77,93,000 Disputed 57,14,34,000 Disputed 5,95,76,000 Grand total Disputes Rs. M/S CENTRAL COALFIELDS Ltd. Assessee's Appeals-disputed Additions SI. Head Ι.Τ.Α. No. Lease Rent/ Depreciation Forest Land Land & Crop Compensation Credit of Dividend Distribution Tax Rehabilitation fund Contribution Expenses IICM Charges Provisions Toward NCWA

DCIT CIR-1, RANCHI vs. CCL, RANCHI

In the result, appeal of the assessee in ITA No

56,04,32,000 2,65,77,93,000 57,14,34,000 5,95,76,000 Grand total Disputes Rs. M/S CENTRAL COALFIELDS Ltd. Assessee's Appeals-disputed Additions SI. Head Ι.Τ.Α. No. AY 2011-12 By Assessee AY 2012-13 By Assessee AY 2013-14 By Assessee AY 2014-15 By Assessee

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

In the result, appeal of the assessee in ITA No

56,04,32,000 2,65,77,93,000 57,14,34,000 5,95,76,000 Grand total Disputes Rs. M/S CENTRAL COALFIELDS Ltd. Assessee's Appeals-disputed Additions SI. Head Ι.Τ.Α. No. AY 2011-12 169/RAN/2017 By Assessee AY 2012-13 170/RAN/2017 By Assessee AY 2013-14 266/RAN/2017 By Assessee AY 2014-15 32/RAN/2018 By Assessee

CCL,RANCHI vs. ACIT CIR-1, 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

56,04,32,000 2,65,77,93,000 57,14,34,000 5,95,76,000 Grand total Disputes Rs. M/S CENTRAL COALFIELDS Ltd. Assessee's Appeals-disputed Additions SI. Head Ι.Τ.Α. No. AY 2011-12 AY 2012-13 AY 2013-14 AY 2014-15 AY 2015-16 169/RAN/2017 170/RAN/2017 266/RAN/2017 32/RAN/2018 190/RAN/2019 By Assessee By Assessee