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

11-12\nUnder Section\n1\nUnabsorbed depreciation - covereed by ITAT\norder Dt. 31.03.2023 of AY 2008-09 u/s 143(3)\n263/143

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

Section\n300/R/17\nAY 09-10\n302/R/17\nAY 11-12\n1\nUnabsorbed depreciation - covereed by ITAT\norder Dt. 31.03.2023 of AY 2008-09 u/s 143(3)\n263/143

ACIT.CIRCLE-1 ,, RANCHI vs. MOHINI DEVI CHARITABLE TRUST, VARANASI

In the result, the appeal of the Revenue is dismissed

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

depreciation again. However, this year is prior to the amendment made in section 11(1) of the Income Tax Act. The ld. CIT(Appeals

JHARKHAND ROAD PROJECTS IMPLEMENTATION COMPANY LIMITED,RANCHI vs. DCIT,C.C.-1, RANCHI

In the result, the grounds of appeal raised by the assessee are partly allowed

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

Section 32(1)(ii) of the Act. The appellant submitted that it had constructed the road as a part of the concessionaire agreement entered into between the government of Jharkhand and Jharkhand Accelerated Road Development company Limited and the assessee company and the project was awarded to the appellant on BOT and annuity basis. The appellant also placed reliance

JHARKHAND ROAD PROJECTS IMPLEMENTATION CO. LTD,RANCHI vs. DCIT CENT. CIRCLE-1, RANCHI

In the result, the grounds of appeal raised by the assessee are partly allowed

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

Section 32(1)(ii) of the Act. The appellant submitted that it had constructed the road as a part of the concessionaire agreement entered into between the government of Jharkhand and Jharkhand Accelerated Road Development company Limited and the assessee company and the project was awarded to the appellant on BOT and annuity basis. The appellant also placed reliance

S S CHARITABLE TRUST,DUMKA vs. CIT APPEAL, RANCHI

In the result, the appeal of the assessee-trust stands allowed

Bench: Shri Sanjay Garg & Shri Rajesh Kumari.T.A. No.49/Ran/2022 Assessment Year: 2016-17 S S Charitable Trust..….…..…………..…...…......................……...…..….. Appellant S S Vidya Vihar School, New Kumar Para, Near Dudhani Rasikpur, Asharam Road, Jharkhand-814110. [Pan: Aafts1387R] Vs. Ito, Exemption Ward, Ranchi…………………….……….…………….. Respondent Appearances By: Shri Devesh Poddar, Adv., Appeared On Behalf Of The Appellant. Shri Pranob Kumar Koley, Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : March 02, 2023 Date Of Pronouncing The Order : April 28, 2023 Order Per Sanjay Garg: The Present Appeal Has Been Preferred By The Assessee-Trust Against The Order Dated 30.03.2022 Of The National Faceless Appeal Centre [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’).

11(2) of the Act and made the impugned addition. The ld. CIT(A) confirmed the addition so made by the Assessing Officer. 4. Before us, the ld. Counsel for the assessee has submitted that the assessment year 2016-17 was the first year for e-filing of Form No.10 and that even the CBDT has taken note

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

11-09- 2009] wherein the Hon'ble High Court has held that "there is a distinction between a 'lack of inquiry' and 'inadequate inquiry' would not by itself give occasion to the Commissioner to pass orders under Section 263 of the Act merely because he has a different opinion in the matter. 7. The ld. AR of the appellant finally

MISRILALL JAIN & SONS,SINGHBHUM WEST vs. ACIT, CENTRAL CIRCLE-1, RANCHI

In the result the appeal filed by the assessee is allowed

Bench: Shri Sonjoy Sarma & Shri Ratnesh Nandan Sahayi.T.A. No.468/Ran/2024 Assessment Year: 2017-18 Misrilall Jain & Sons….…………….…….…............................……….……Appellant M. D. House, Chaibasa Singhbhum West, Jharkhand – 833201. [Pan: Aabfm2851Q] Vs. Acit, Cc-1, Ranchi.................……….…..….........……........……...…..…..Respondent Appearances By: Shri Devesh Poddar, Adv., Appeared On Behalf Of The Appellant. Shri Kanhaiya Lal Kanak, Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : December 18, 2025 Date Of Pronouncing The Order : January 21, 2026 Order Per Sonjoy Sarma: This Appeal Filed By The Assessee Is Directed Against The Order Of The Cit(A)-3, Patna (Hereinafter Referred To As “Cit(A)”) Dated 30.07.2025 Passed Under Section 250 Of The Income-Tax Act, 1961 (Hereinafter Referred To As The “Act”).

section 148A(b). In this case of the assessee, the show cause notice and the order U/s 148A(d) only talked about escapement of income to the tune of Rs. 1,32,63,010/- which has already been disclosed by the assessee in the revised return and that the same has I.T.A. No.468/Ran/2025 Misrilall Jain & Sons been accepted. The assessing

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

In the result, both appeals of revenue and the cross objections of the assessee are dismissed and appeals of assessee in ITA No

Bench: Shri George Mathan, Jm & Shri Ratnesh Nandan Sahay, Am आयकर अपील सं./Ita Nos.291,293,294/Ran/2017 (A.Y :2009-10, 2011-12 & 2012-13) M/S Bharat Coking Coal Ltd, Vs. Acit, Circle-1, Dhanbad Finance Directorate, Koyla Bhawan, Koyla Nagar, P.O.Bccl, Township, Dhanbad-826005 स्थायी लेखा सं./Pan No. : Aaacb 7934 M & आयकर अपील सं./Ita Nos.300 & 302/Ran/2017 (A.Y :2009-10 & 2011-12) Acit, Circle-1, Dhanbad Vs. M/S Bharat Coking Coal Ltd, Finance Directorate, Koyla Bhawan, Koyla Nagar, P.O.Bccl, Township, Dhanbad-826005 स्थायी लेखा सं./Pan No. : Acb 7934 M & Cross Objection Nos.09 & 11/Ran/2018 (Arising Out Of Ita Nos.300&302/Ran/2017) (A.Y :2009-10 & 2011-12) M/S Bharat Coking Coal Ltd, Vs. Acit, Circle-1, Dhanbad Finance Directorate, Koyla Bhawan, Koyla Nagar, P.O.Bccl, Township, Dhanbad-826005 स्थायी लेखा सं./Pan No. : Acb 7934 M (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) निर्ाारिती की ओर से /Assessee By : Shri M.K.Chowdhary & Shri Devesh Poddar, Advocates राजस्व की ओर से /Revenue By : Shri Rajib Jain, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 06/01/2026 घोषणा की तारीख/Date Of Pronouncement : 06/01/2026 आदेश / O R D E R Per Bench : These Are The Cross Appeals Filed By The Assessee & Revenue Against The Separate Orders Passed By The Ld.Cit(A), Ranchi/Nfac, Delhi, Dated 20.09.2017 & 19.09.2017 For The Assessment Years 2009-10, 2011-

depreciation has already been adjudicated in the assessee’s own case by the coordinate bench of the Tribunal, respectfully following the observations of the coordinate bench of the Tribunal and for the identical reasons, the order of the ld. CIT(A) stands upheld and the issue is held in favour of the assessee and against the revenue. 5. Next issue

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]

depreciation from A.Y. 1997-98 upto the A.Y. 2001-02 got carried forward to the assessment year 2002-03 and became part thereof, it came to be governed by the provisions of 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

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]

depreciation from A.Y. 1997-98 upto the A.Y. 2001-02 got carried forward to the assessment year 2002-03 and became part thereof, it came to be governed by the provisions of 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

ITO WARD-2(1), JAMSHEDPUR vs. M/S OM DAYAL INGOTS&STEEL CO. PVT LTD , JAMSHEDPUR

In the result, application u/s 27 filed by the assessee is allowed and both the appeals of the revenue are dismissed

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

11. The revenue has challenged the order of Ld. CIT(A) on the following grounds: 1.Under the facts and in the circumstances of the case, whether the Ld. CIT(A) is justified in vitiating the assessment proceedings completed under section 148 of the I.T.Act, 1961 on the ground that issue for the same assessment year is still pending before

ITO WD -2(1), JAMSHEDPUR vs. M/S OM DAYAL INGOTS &STEEL CO. PVT LTD , JAMSHEDPUR

In the result, application u/s 27 filed by the assessee is allowed and both the appeals of the revenue are dismissed

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

11. The revenue has challenged the order of Ld. CIT(A) on the following grounds: 1.Under the facts and in the circumstances of the case, whether the Ld. CIT(A) is justified in vitiating the assessment proceedings completed under section 148 of the I.T.Act, 1961 on the ground that issue for the same assessment year is still pending before

DCIT,CIRCLE-1,RANCHI, RANCHI vs. CENTRAL COALFIELD LTD, RANCHI

In the result, appeal of the assessee is allowed and the appeal of the revenue is dismissed

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahaym/S Central Coalfields Ltd., D.C.I.T., Darbhanga House, Kutchery Road, Circle-1, Vs. Ranchi-834001 (Jharkhand) Ranchi. Pan No. Aaacc 7476 R Appellant/ Assessee Respondent/ Revenue D.C.I.T., Central Coalfield Ltd., Circle-1, 4Th Floor, Central Revenue Building Vs. Ranchi. Annexee, 5A, Main Road, Ranchi-834001 (Jharkhand) Pan No. Aaacc 7476 R Appellant/ Revenue Respondent/ Assessee

Section 143(3) of the Income Tax Act, 1961 (in short, the Act) was passed by the Assessing Officer and following additions/disallowances were made: M/s CCL Vs DCIT & 1 Anr. Sl. No. Head of addition/disallowance Amount (i) Income from tax free bonds & applicability ₹ 33,45,000/- of Sec. 14A of the I.T. Act. (ii) Depreciation on Lease Hold Land

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

In the result, appeal of the assessee is allowed and the appeal of the revenue is dismissed

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahaym/S Central Coalfields Ltd., D.C.I.T., Darbhanga House, Kutchery Road, Circle-1, Vs. Ranchi-834001 (Jharkhand) Ranchi. Pan No. Aaacc 7476 R Appellant/ Assessee Respondent/ Revenue D.C.I.T., Central Coalfield Ltd., Circle-1, 4Th Floor, Central Revenue Building Vs. Ranchi. Annexee, 5A, Main Road, Ranchi-834001 (Jharkhand) Pan No. Aaacc 7476 R Appellant/ Revenue Respondent/ Assessee

Section 143(3) of the Income Tax Act, 1961 (in short, the Act) was passed by the Assessing Officer and following additions/disallowances were made: M/s CCL Vs DCIT & 1 Anr. Sl. No. Head of addition/disallowance Amount (i) Income from tax free bonds & applicability ₹ 33,45,000/- of Sec. 14A of the I.T. Act. (ii) Depreciation on Lease Hold Land

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

In the result, appeal of the assessee is allowed and the appeal of the revenue is dismissed

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahaym/S Central Coalfields Ltd., D.C.I.T., Darbhanga House, Kutchery Road, Circle-1, Vs. Ranchi-834001 (Jharkhand) Ranchi. Pan No. Aaacc 7476 R Appellant/ Assessee Respondent/ Revenue D.C.I.T., Central Coalfield Ltd., Circle-1, 4Th Floor, Central Revenue Building Vs. Ranchi. Annexee, 5A, Main Road, Ranchi-834001 (Jharkhand) Pan No. Aaacc 7476 R Appellant/ Revenue Respondent/ Assessee

Depreciation on Lease Hold Land ₹ 8,74,00,000/- (ix) CSR Expenses ₹ 15,52,00,000/- Total Additions/Disallowances ₹ 2,01,52,25,826/- The penalty proceedings under Section 271(1)(c) of the Act were separately initiated with the issue of notice under Section 274 read with section 271(1)(c) of the Act and finally, the Assessing Officer vide

DCIT,CIRCLE-1,RANCHI, RANCHI vs. CENTRAL COALFIELDS LIMITED, RANCHI

In the result, appeal of the assessee is allowed and the appeal of the revenue is dismissed

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahaym/S Central Coalfields Ltd., D.C.I.T., Darbhanga House, Kutchery Road, Circle-1, Vs. Ranchi-834001 (Jharkhand) Ranchi. Pan No. Aaacc 7476 R Appellant/ Assessee Respondent/ Revenue D.C.I.T., Central Coalfield Ltd., Circle-1, 4Th Floor, Central Revenue Building Vs. Ranchi. Annexee, 5A, Main Road, Ranchi-834001 (Jharkhand) Pan No. Aaacc 7476 R Appellant/ Revenue Respondent/ Assessee

Depreciation on Lease Hold Land ₹ 8,74,00,000/- (ix) CSR Expenses ₹ 15,52,00,000/- Total Additions/Disallowances ₹ 2,01,52,25,826/- The penalty proceedings under Section 271(1)(c) of the Act were separately initiated with the issue of notice under Section 274 read with section 271(1)(c) of the Act and finally, the Assessing Officer vide

SHRI KIRTIMAN SINGH,RANCHI vs. DCIT, RANCHI

In the result, grounds of appeal raised by the assessee are partly allowed

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay(Hybrid Hearing) Shri Kirtiman Singh, D.C.I.T., 357/A, Professor Colony, Karam Toli, Circle-2, Vs. Behind Abhilasha Building, Morabadi, Ranchi. Ranchi-834001. Pan No. Awmps 5592 F Appellant/ Assessee Respondent/ Revenue

depreciation and partners remuneration. However, the Hon'ble ITAT, though, in the body of the order at the beginning, has taken both and ITA No. 122/Ran/2016 for the A.Y. 2009-10 and 2010-11 while passing the final decision, the Hon'ble ITAT only considered the grounds raised for A.Y. 2009-10 in ITA No. 121/Ran/2016 and the grounds raised