M/S MANIKARAN POWER LTD,RANCHI vs. ACIT, CIRCLE-2, RANCHI

In the result, the appeal of the assessee in ITA No

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahayit(Ss)A No. 01/Ran/2025 (Assessment Year: 2022-23) A.C.I.T., Manikaran Power Limited, Central Circle-2, Manikaran Tower, Kilburn Colony, Vs. Ranchi. P.O. Hinoo, Ranchi-834002 (Jharkhand) J.C.I.T. (In Situ), Pan No. Aaecm 4555 F Ranchi. Revenue/ Appellant Respondent/ Assessee Manikaran Power Limited, A.C.I.T., Manikaran Tower, Kilburn Colony, Central Circle-2, Vs. P.O. Hinoo, Ranchi-834002 Ranchi. (Jharkhand) Pan No. Aaecm 4555 F Revenue/ Appellant Respondent/ Assessee

77,52,226/- from any of the sellers of power. It was a submission that the said addition itself was not called for much less under Section 37(1) or Section 68 of the Act. The ld. AR had also placed before us the copy of the purchase register as also the sales register to show that the quantity

DEVPRABHA CONSTRUCTION PRIVATE LTD.,,DHANBAD vs. PCIT, DHANBAD

In the result, this appeal of the assessee is allowed

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay(Virtual Hearing) Devprabha Construction Private Ltd., P.C.I.T., Dev Villa, Behind Radha Swamy Arcade, Dhanbad, Vs. Saraidhela, Dhanbad-828127. Aayakar Bhawan, Luby Pan No. Aaecb 2652 A Circular Road, Dhanbad-826001 (Jharkhand) Appellant/ Assessee Respondent/ Revenue

section 263 of the Act. f) That as such, the allegation of the PCIT that the AO has only looked into 5 persons/entities out of the 7 persons to whom hire charges was paid without deduction of TDS is factually incorrect. 4. That with respect to the 2nd issue i.e. hire charges paid to related persons

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

77 contractors idetified in the\nassessment order page 14 to 16 of A.Y11-12.\n4.\nLd AR is also directed to produce the CAG audit report\nfor\nthe A.Υ. 2009-10, 2011-12 and 2012-13 in assessee's\ncase and any specific audit report available in respect\nof Kustore area for the said three assessment years.\nadjourned\n19.08.2025 with

CCL,RANCHI vs. DCIT CIR-1, RANCHI

77,93,000\nDisputed\n57,14,34,000\nDisputed\n5,95,76,000\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

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

77,93,000\n57,14,34,000\n5,95,76,000\nGrand total Disputes Rs.\nM/S CENTRAL COALFIELDS Ltd.\nAssessee's Appeals-disputed Additions\nSI.\nHead\nΙ.Τ.Α.\nNo.\nAY 2011-12\nAY 2012-13\nAY 2013-14\nAY 2014-15\nAY 2015-16\nBy Assessee\nBy Assessee\nBy Assessee\nBy Assessee\nBy Assessee\nLease Rent/ Depreciation Forest Land

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

77,93,000\n57,14,34,000\n5,95,76,000\nGrand total Disputes Rs.\nM/S CENTRAL COALFIELDS Ltd.\nAssessee's Appeals-disputed Additions\nSI.\nHead\nΙ.Τ.Α. No.\nAY 2011-12\nBy Assessee\nAY 2012-13\nBy Assessee\nAY 2013-14\nBy Assessee\nAY 2014-15\nBy Assessee\nAY 2015-16\nBy Assessee\nLease Rent/ Depreciation Forest Land

DCIT CIR-1, RANCHI vs. CCL, RANCHI

77,93,000\n57,14,34,000\n5,95,76,000\nGrand total Disputes Rs.\nM/S CENTRAL COALFIELDS Ltd.\nAssessee's Appeals-disputed Additions\nSI.\nHead\nΙ.Τ.Α. No.\nAY 2011-12\nBy Assessee\nAY 2012-13\nBy Assessee\nAY 2013-14\nBy Assessee\nAY 2014-15\nBy Assessee\nAY 2015-16\nBy Assessee\nLease Rent/ Depreciation Forest Land

CCL,RANCHI vs. ACIT CIR-1, RANCHI

77,93,000\n57,14,34,000\n5,95,76,000\nGrand total Disputes Rs.\nM/S CENTRAL COALFIELDS Ltd.\nAssessee's Appeals-disputed Additions\nSI.\nHead\nΙ.Τ.Α. No.\nAY 2011-12\nAY 2012-13\nAY 2013-14\nAY 2014-15\nAY 2015-16\n169/RAN/2017\n170/RAN/2017\n266/RAN/2017\n32/RAN/2018\n190/RAN/2019\nBy Assessee\nBy Assessee\nBy Assessee\nBy Assessee\nBy Assessee

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

77,93,000\n57,14,34,000\n5,95,76,000\nGrand total Disputes Rs.\nM/S CENTRAL COALFIELDS Ltd.\nAssessee's Appeals-disputed Additions\nSI.\nHead\nΙ.Τ.Α. No.\nAY 2011-12\n169/RAN/2017\nBy Assessee\nAY 2012-13\n170/RAN/2017\nBy Assessee\nAY 2013-14\n266/RAN/2017\nBy Assessee\nAY 2014-15\n32/RAN/2018\nBy Assessee\nAY 2015-16\n190/RAN/2019\nBy Assessee

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

77 contractors idetified in the\nassessment order page 14 to 16 of A.Y11-12.\nLd AR is also directed to produce the CAG audit report\nfor the A.Υ. 2009-10, 2011-12 and 2012-13 in assessee's\ncase and any specific audit report available in respect\nof Kustore area for the said three assessment years.\nAccordingly case is adjourned

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

77,93,000\nDisputed\n57,14,34,000\nDisputed\n5,95,76,000\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\nLand & Crop Compensation\nCredit of Dividend Distribution Tax\nRehabilitation fund Contribution Expenses\nIICM Charges\nProvisions Toward NCWA VIII\nMine Closure Expenses\nCSR Expenses

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

77,93,000\nDisputed\n57,14,34,000\nDisputed\n5,95,76,000\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\n3\nCredit of Dividend Distribution Tax\n4\nRehabilitation fund Contribution Expenses\nAY 2011-12\n169/RAN/2017\nBy Assessee

CCL,RNCHI vs. ACIT CIR-1 , RANCHI

77,93,000\n57,14,34,000\n5,95,76,000\nGrand total Disputes Rs.\nM/S CENTRAL COALFIELDS Ltd.\nAssessee's Appeals-disputed Additions\nSI.\nHead\nΙ.Τ.Α.\nNo.\nAY 2011-12\nAY 2012-13\nAY 2013-14\nAY 2014-15\nAY 2015-16\n169/RAN/2017\n170/RAN/2017\n266/RAN/2017\n32/RAN/2018\n190/RAN/2019\nBy Assessee\nBy Assessee\nBy Assessee\nBy Assessee\nBy Assessee

DCIT CIR-1, RANCHI vs. CCL, RANCHI

77,93,000\n57,14,34,000\n5,95,76,000\nGrand total Disputes Rs.\nM/S CENTRAL COALFIELDS Ltd.\nAssessee's Appeals-disputed Additions\nSI.\nHead\nΙ.Τ.Α. No.\nAY 2011-12\nBy Assessee\nAY 2012-13\nBy Assessee\nAY 2013-14\nBy Assessee\nAY 2014-15\nBy Assessee\nAY 2015-16\nBy Assessee\nLease Rent/ Depreciation Forest Land

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

77 contractors idetified in the\nassessment order page 14 to 16 of A.Y11-12.\n4. Ld AR is also directed to produce the CAG audit report\nfor\nthe A.Υ. 2009-10, 2011-12 and 2012-13 in assessee's\ncase and any specific audit report available in respect\nof Kustore area for the said three assessment years.\nAccordingly case\nadjourned

CCL ,RANCHI vs. DCIT CIR-1 , RANCHI

77,93,000\n57,14,34,000\n5,95,76,000\nGrand total Disputes Rs.\nM/S CENTRAL COALFIELDS Ltd.\nAssessee's Appeals-disputed Additions\nSI.\nHead\nΙ.Τ.Α.\nNo.\nAY 2011-12\nAY 2012-13\nAY 2013-14\nAY 2014-15\nAY 2015-16\nLease Rent/ Depreciation Forest Land\nLand & Crop Compensation\nCredit of Dividend Distribution Tax\nRehabilitation fund

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

77,29,240/- for the AYs 1996-97, 1997-98 & 1999-2000 by recalculating the brought forward unabsorbed depreciation / loss of the preceding years at Rs. 942,13,59,936/- (AY 2000-01 to AY 2005-06) instead of Rs. 1886,90,89,176/- (AY 1996-97 to 2005-06) and restricting the same for preceding 8 years only

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

77,29,240/- for the AYs 1996-97, 1997-98 & 1999-2000 by recalculating the brought forward unabsorbed depreciation / loss of the preceding years at Rs. 942,13,59,936/- (AY 2000-01 to AY 2005-06) instead of Rs. 1886,90,89,176/- (AY 1996-97 to 2005-06) and restricting the same for preceding 8 years only