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

Bench: Hon'Ble Itat - By It Department Si No.

11-12 Under Section 1 Unabsorbed depreciation - covereed by ITAT order Dt. 31.03.2023 of AY 2008-09 u/s 143(3) 263/143(3) 147/143(3) 2,30,09,91,962 3 Contractual Expenses unpaid liability disallowed 29,00,32,000 5 Expense relating to exempt income -disallowance u/s14A-covereed by ITAT order

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

Bench: Hon'Ble Itat - By It Department Si No.

11-12 Under Section 1 Unabsorbed depreciation - covereed by ITAT order Dt. 31.03.2023 of AY 2008-09 u/s 143(3) 263/143(3) 147/143(3) 2,30,09,91,962 3 Contractual Expenses unpaid liability disallowed 29,00,32,000 5 Expense relating to exempt income -disallowance u/s14A-covereed by ITAT order

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

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) (Α.Υ :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) निर्धारिती 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 : 06/01/2026 घोषणा की तारीख/Date Of Pronouncement 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 20.09.2017 & 19.09.2017 For The Assessment Years 2009-10, 2011- 12 & 2012-13, Respectively. The Assessee Has Also Filed Cross Objections Arising Out Of Appeals Of Revenue For A.Y.2009-2010 & 2011-2012. 2. First, We Shall Take Up The Appeals Of The Revenue Filed For A.Y.2009- 2010 & 2011-2012. Ld. Ar, At The Outset, Filed A Chart Specifying The Issues Involved In The Appeals Of The Revenue, Which Reads As Follows :- Bharat Coking Coal Limited, Dhanbad Pan: Aaacb7934M Additions Disputed In Appeal Before Hon'Ble Itat - By It Department Si No.

11-12 Under Section 1 Unabsorbed depreciation - covereed by ITAT order Dt. 31.03.2023 of AY 2008-09 u/s 143(3) 263/143(3) 147/143(3) 2,30,09,91,962 3 Contractual Expenses unpaid liability disallowed 29,00,32,000 5 Expense relating to exempt income -disallowance u/s14A-covereed by ITAT order

M/S. HIMACHAL CONSTRUCTION CO. PVT. LTD,JAMSHEDPUR vs. ITO, WARD NO.1(5), JAMSHEDPUR

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

Bench: Dr. Manish Borad & Sonjoy Sarma

depreciation. In other words the net addition sustained is Rs.26,34,060/-(Rs.41,43,171 - 15,09,111) as against addition made of Rs.55,24,228/- and the appellant gets a part relief of Rs. 28,90,168/-. Accordingly, this ground is partly allowed.” 6. Now, before us, ld. Counsel for the assessee has referred to the decision of this

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

6. The ld. CIT(A) also rejected the various case laws on which the appellant had placed reliance on the ground that the cases are distinguishable from the facts of the present case. 7. Aggrieved by the impugned order of the ld. CIT(A), this appeal has been preferred before this Tribunal. 8. Before us, at the outset, the learned

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

6. The ld. CIT(A) also rejected the various case laws on which the appellant had placed reliance on the ground that the cases are distinguishable from the facts of the present case. 7. Aggrieved by the impugned order of the ld. CIT(A), this appeal has been preferred before this Tribunal. 8. Before us, at the outset, the learned

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

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, Finance Directorate, Koyla Bhawan, Koyla Nagar, P.O.Bccl, Township, Dhanbad-826005 स्थायी लेखा सं./Pan No. : Aaacb 7934 M Vs. Acit, Circle-1, Dhanbad & 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) निर्धारिती 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 / 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 20.09.2017 & 19.09.2017 For The Assessment Years 2009-10, 2011- 12 & 2012-13, Respectively. The Assessee Has Also Filed Cross Objections Arising Out Of Appeals Of Revenue For A.Y.2009-2010 & 2011-2012. 2. First, We Shall Take Up The Appeals Of The Revenue Filed For A.Y.2009- 2010 & 2011-2012. Ld. Ar, At The Outset, Filed A Chart Specifying The Issues Involved In The Appeals Of The Revenue, Which Reads As Follows :- Bharat Coking Coal Limited, Dhanbad Pan: Aaacb7934M Additions Disputed In Appeal Before Hon'Ble Itat - By It Department Si No.

11-12 1 Unabsorbed depreciation - covereed by ITAT order Dt. 31.03.2023 of AY 2008-09 u/s 143(3) 263/143(3) 147/143(3) 2,30,09,91,962 3 Contractual Expenses unpaid liability disallowed 29,00,32,000 5 Expense relating to exempt income -disallowance u/s14A-covereed by ITAT order

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) has rightly followed the decision of the Hon’ble Supreme Court in the case of Rajasthan & Gujarati Charitable Foundation Poona, reported in (2018) 300 CTR 1 (SC)/ 89 taxmann.com 127. After considering the reasoned finding

M/S BIJAY KUMAR SANTOSH KUMAR ,DHANBAD vs. ITO WARD-1(2), DHANBAD

In the result, appeal of the assessee is partly allowed

Bench: Shri Chandra Mohan Gargआयकर अऩीऱ सं./Ita No.78/Ran/2018 (नििाारण वषा / Assessment Year :2010-2011) M/S Bijay Kumar Santosh Kumar Vs. Ito, Ward-(1)2, Dhanbad Bata More, Jharia, Dhanbad-828111 स्थायी ऱेखा सं./ जीआइआर सं./ Pan/Gir No. : Aacfb 1219 L (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. यनधागररती की ओर से /Assessee By : Shri Devesh Poddar, Advocate राजस्व की ओर से /Revenue By : Shri P.K.Mondal, Acit(Dr) सुनवाई की तारीख / Date Of Hearing : 20/05/2019 घोषणा की तारीख/Date Of Pronouncement 21/05/2019 आदेश / O R D E R This Appeal Has Been Filed By The Assessee Against The Order Of Commissioner Of Income Tax (Appeals), Dhanbad, Jharkhand, Dated 24.01.2018 Passed In First Appeal No.16/Dhn/2013-14 For The Assessment Year 2010-2011. 2. The Assessee Has Raised The Following Grounds Of Appeal :- 1. For That The Ld. Cit(A) Was Not Justified In Confirming Disallowance Of Remuneration/Commission Paid To The Partners Smt. Manju Devi Drolia & Smt. Sangeeta Drolia. Remuneration Was Paid As Per Deed Of Partnership & Is An Allowable Expenditure. Disallowance As Confirm By Ld. Cit(A) Is Illegal & Incorrect. Both Were Working Partners Of The Firm. Nothing On Record Was Bought By Ld. A.O. To Contradict This Fact. As Such. Disallowance Made Is Unjustified & Illegal. 2. For That The Consultancy Charges Were Paid, To M/S H. K. Drolia & Company (Chartered Accountant) For Providing Consultancy Charges During The Year Under Consideration. The Same Has Been Paid In Past & Future & No Disallowance Was Made.

11. With regard to the issue of disallowance made on account of claiming excess depreciation, ld. AR submitted that the assessee claimed depreciation @60% on UPS being part of computer system, however, the authorities below were of the view that depreciation @15% can only be allowed, which is not justified. To support his claim, ld. AR relied on the decision

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”).

6. It is noted that the notice dated 26.03.2024 issued under Section 148A(b) of the Act did not contain any allegation regarding income amounting to Rs.11,37,67,029/- escaping assessment. The only information which, according to the AO, suggested that the petitioner's income for AY 2017-18 has escaped assessment was information to the effect that

ITO (EXEMPTIONS), JAMSHEDPUR vs. JYOTI PUNJ EDUCATIONAL AND WELFARE SOCIETY, JAMSHEDPUR

In the result, the appeal filed by the revenue is dismissed

Bench: Shri S. S. Godara, J.M. & Dr.A.L.Saini, A.M.)

depreciation were made. Ultimately the assessee claimed excess of income over expenditure of Rs. 23,13,604/-. The expenditure which have been incurred in connection with the running and maintenance of schools, establishment and administration have been examined an d are found to have been incurred in the pursuit of the general activities of the society, which are its main

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

6. For that the statement of Sri Baidyanath Singh, employee of appellant, statement of Sri Binod Sarkar, Tax Consultant for the appellant and the statement of the appellant taken thereof to involve the appellant to suggest that Sukhra Oran and Sri Alok Nath Bhagat were the Benamidar of the appellant and the supply of labour or any other work

DCIT, JAMSHEDPUR vs. M/S HARIOM SMELTERS PVT. LTD., JAMSHEDPUR

In the result, appeal of the Revenue is partly allowed for statistical purposes

Bench: Shri N.S.Saini & Shri Pavan Kumar Gadalea.Y. : 2011-2012 Dy.Cit,Circle-1,C.H.Area, Vs M/S Hariom Smelters Jamshedpur Pvt. Ltd., 2, C.H.Area (New), Sonari, Jamshedpur- 831001 Pan No. : Aabch 5038 F Respondent (Appellant) .

section 234B as amended in the year 2006. The applicant craves leave to pray add/amend, modify any of 5. the grounds of Appeal. 2. Brief facts of the case are that the assessee is engaged in the business of manufacturing of rod, bar etc. and filed the return of income for the assessment year 2010-2011 on 26.09.2010 with

M/S NEW PUNJAB MOTOR TRANSPORT ,JAMSHEDPUR vs. ITO WARD-1(2), JAMSHEDPUR

In the result, appeal of the assesse is partly allowed for

Bench: Shri N.S Sainiassessment Year : 2012-13

depreciation at the rate of 30% claimed by the assesse. 9. In Ground No.2 of appeal, the grievance of the assesse is that the CIT(A) erred in confirming the disallowance of interest of Rs.4,36,006/- paid to M/s. SREI Equipment Finance Pvt Ltd., and M/s. Tata Capital Ltd.,towards payment of instalment of vehicle finance for non-deduction

M/S CHURCH SCHOOL,JAMSHEDPUR vs. ACIT, JAMSHEPUR

In the result, the appeal of assessee being ITA No

6. Being not satisfied with the order of the CIT-A, now the assessee and the revenue both in appeal before us challenging the impugned order of the CIT-A. 7. Before us the ld.AR submits that the assessee is a premier institute in the city of Jamshedpur and is known for its charitable activities across the society irrespective

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 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

11,86,674 1,10,13,17,344 82,28,00,000 58,07,20,000 Grand total Disputes Rs. 13,13,47,37,752 3. The first issue is with regard to disallowance of Lease Rent/Depreciation Forest Land expenses. It was submitted that the assessee in some years has paid and some years been treated as the amortisation over