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]

90,89,176/- (AY 1996-97 to 2005-06) and restricting the same for C.O. No. 07/Ran/2018 AY: 2008-09 M/s. Bharat Coking Coal Limited preceding 8 years only by relying on the amendment made in this regard by Finance (No. 2), Bill 1996. 5. Aggrieved by the above order passed by the ld. AO, assessee preferred an appeal before

SRI SAURABH TIWARY,JAMSHEDPUR vs. ACIT CIR-3 , JAMSHEDPUR

Appeal is partly allowed in above terms

Bench: Shri S.S, Godara, Jm & Dr. A.L. Saini, Am Assessment Year:2013-14 बनाम Sauravh Tiwary Acit, Circle-3, Jamshedpur / Banglow No.9999/287, Vijaya V/S. Garden, 5Th Phase, Baridih, Jamshedpur-831017. Pan No.Agfpt6115J अपीलाथ" /Appellant ""यथ" /Respondent ..

90,359/- which was interest u/s.234C of the Income Tax Act, 1961 (Act) paid by the Assessee for not paying advance tax in time and another sum of Rs.11,275/- which was interest for delay in deposit of Tax Deducted at Source (TDS) in all a sum of Rs.8,01,634/-, on the ground that the sum in question

PADAM KUMAE JAIN,RANCHI vs. CIT, CENTRAL, PATNA

In the result, the appeal filed by the assessee is allowed

Bench: Shri S.S. Godara, Jm & Dr. A.L. Saini, Am आयकरअपीलसं./Ita No.289/Ran/2019 (िनधा"रणवष" / Assessment Year: 2012-13) Padam Kumar Jain Vs. Cit, Central, Cr Building, Beer Chand Patel Marg, Patna – 800001. Ratanlalsurajmal Compound, Main Road, Ranchi – 834001, Jharkhand "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Abrpj 0001 E (Assessee) .. (Revenue)

TDS deducted,fixed assets details, short/long term capital gain. (xvii) Balance sheet, profit and loss account, bank statement etc. The assessee submitted the documents and details, as mentioned above, during the original assessment proceedings u/s 153A/143(3) of the Act in response to notice under section 142(1) of the Act. During the original assessment proceedings(before first 263 order

CCL,RANCHI vs. DCIT CIR-1, RANCHI

90,931\nDisputed\nTotal Rs.\n42,60,02,440\n33,40,83,502\n2,99,00,000\n29,31,00,000\n1,06,99,22,792\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

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

90,27,735/- out of Rs. 40,69,67,114/-\nTotal value: - Rs. 36,44,00,000/-\nReconciliation for AY 2009-10 is being submitted below: -\nLB Singh disclosed in Profit & Loss a/c of his proprietorship concerns from BCCL: - Rs. 4,03,54,585/-\nK N Singh disclosed in Profit & Loss a/c of his proprietorship concerns from BCCL

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

90,931\n13 Repair expenses\n14 Stripping Activity Adjustment\n15 R & D Expenses and Actuary Payment\nExpense u/s 35E\n16\n17\nInt. u/s 234A / 234B\nTotal Rs.\n42,60,02,440\n33,40,83,502\n2,99,00,000\n29,31,00,000\n1,06,99,22,792\nGrand total Disputes Rs.\nM/s CENTRAL COALFIELDS Ltd.\nAssessee's Appeals-disputed

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

90,931\n14\nStripping Activity Adjustment\n15\nR & D Expenses and Actuary Payment\n16\nExpense u/s 35E\n17\nInt. u/s 234A / 234B\nTotal Rs.\n42,60,02,440\n33,40,83,502\n2,99,00,000\n29,31,00,000\n1,06,99,22,792\nGrand total Disputes Rs.\nM/s CENTRAL COALFIELDS Ltd.\nAssessee's Appeals-disputed Additions\nSI.\nHead

DCIT CIR-1, RANCHI vs. CCL, RANCHI

90,931\nTotal Rs.\n42,60,02,440\n33,40,83,502\n2,99,00,000\n29,31,00,000\n1,06,99,22,792\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

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

90,931\n14\nStripping Activity Adjustment\n15\nR & D Expenses and Actuary Payment\nExpense u/s 35E\n16\n17\nInt. u/s 234A / 234B\nTotal Rs.\n42,60,02,440\n33,40,83,502\n2,99,00,000\n29,31,00,000\n1,06,99,22,792\nGrand total Disputes Rs.\n3\nM/s Central Coal Fields Ltd.\nM/s CENTRAL COALFIELDS Ltd.\nAssessee

CCL,RANCHI vs. ACIT CIR-1, RANCHI

90,931\nR & D Expenses and Actuary Payment\nExpense u/s 35E\nInt. u/s 234A / 234B\nTotal Rs.\n42,60,02,440\n33,40,83,502\n2,99,00,000\n29,31,00,000\n1,06,99,22,792\nGrand total Disputes Rs.\nM/s CENTRAL COALFIELDS Ltd.\nAssessee's Appeals-disputed Additions\nSI.\nHead

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

90,27,735/- out of Rs. 40,69,67,114/-\nTotal value: - Rs. 36,44,00,000/-\nReconciliation for AY 2009-10 is being submitted below: -\nLB Singh disclosed in Profit & Loss a/c of his proprietorship concerns from BCCL: - Rs. 4,03,54,585/-\nK N Singh disclosed in Profit & Loss a/c of his proprietorship concerns from BCCL

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

90,931\nTotal Rs.\n42,60,02,440\n33,40,83,502\n2,99,00,000\n29,31,00,000\n1,06,99,22,792\nGrand total Disputes Rs.\nM/s CENTRAL COALFIELDS Ltd.\nAssessee's Appeals-disputed Additions\nSI.\nHead\nΙ.Τ.Α. No.\nAY 2016-17\n191/RAN/2019\nBy Assessee

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

90,931\nDisputed\nTotal Rs.\n42,60,02,440\n33,40,83,502\n2,99,00,000\n29,31,00,000\n1,06,99,22,792\nGrand total Disputes Rs.\nM/s CENTRAL COALFIELDS Ltd.\nAssessee's Appeals-disputed Additions\n3\nM/s Central Coal Fields Ltd.\nSI.\nHead\nΙ.Τ.Α. No.\nAY 2016-17\n191/RAN/2019\nBy Assessee

DCIT CIR-1, RANCHI vs. CCL, RANCHI

90,931\nR & D Expenses and Actuary Payment\nExpense u/s 35E\nInt. u/s 234A / 234B\nDisputed\nTotal Rs.\n42,60,02,440\n33,40,83,502\n2,99,00,000\n29,31,00,000\n1,06,99,22,792\nGrand total Disputes Rs.\nM/s CENTRAL COALFIELDS Ltd.\nAssessee's Appeals-disputed Additions\nSI.\nHead

CCL,RNCHI vs. ACIT CIR-1 , RANCHI

90,931\nRepair expenses\nStripping Activity Adjustment\nR & D Expenses and Actuary Payment\nExpense u/s 35E\nInt. u/s 234A / 234B\nDisputed\nDisputed\nDisputed\nDisputed\nDisputed\nTotal Rs.\n42,60,02,440\n33,40,83,502\n2,99,00,000\n29,31,00,000\n1,06,99,22,792\nGrand total Disputes Rs.\nM/s CENTRAL COALFIELDS Ltd.\nAssessee's Appeals-disputed

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

90,27,735/- out of Rs. 40,69,67,114/-\nTotal value: - Rs. 36,44,00,000/-\nReconciliation for AY 2009-10 is being submitted below: -\nLB Singh disclosed in Profit & Loss a/c of his proprietorship concerns from BCCL: - Rs. 4,03,54,585/-\nK N Singh disclosed in Profit & Loss a/c of his proprietorship concerns from BCCL

CCL ,RANCHI vs. DCIT CIR-1 , RANCHI

90,931\nTotal Rs.\n42,60,02,440\n33,40,83,502\n2,99,00,000\n29,31,00,000\n1,06,99,22,792\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\nLease

CCL,RANCHI vs. DCIT CIR01 , RANCHI

90,931\n42,60,02,440\n33,40,83,502\n2,99,00,000\n29,31,00,000\n1,06,99,22,792\nM/s CENTRAL COALFIELDS Ltd.\nAssessee's Appeals-disputed Additions\n3\nM/s Central Coal Fields Ltd.\nSI.\nHead\nΙ.Τ.Α. No.\nAY 2016-17\n191/RAN/2019\nBy Assessee