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

Depreciation on Lease Hold Land ₹ 39,98,32,440/- (iii) Land & Crop Compensation ₹ 24,09,000/- (iv) Grants to Sports Recreation & Grants of ₹ 11,67,32,000/- School & Institutions (v) Community Development & Environmental ₹ 12,24,87,000/- Expenditure (vi) Mines Closure Expenses ₹ 47,39,30,000/- (vii) CMPDIL expenses ₹ 56,93,18,000/- (viii) IICM Charges

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 ₹ 39,98,32,440/- (iii) Land & Crop Compensation ₹ 24,09,000/- (iv) Grants to Sports Recreation & Grants of ₹ 11,67,32,000/- School & Institutions (v) Community Development & Environmental ₹ 12,24,87,000/- Expenditure (vi) Mines Closure Expenses ₹ 47,39,30,000/- (vii) CMPDIL expenses ₹ 56,93,18,000/- (viii) IICM Charges

OM PRAAKSH SINGH,RANCHI vs. DCIT, CIRCLE-1, RANCHI

In the result, appeal filed by the assessee is allowed

Bench: Shri S.S, Godara, Jm & Dr. A.L. Saini, Am Om Prakash Singh Vs. Dcit, Circle-1, Ranchi Sankalp, East Jail Road, Ranchi- 834001. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Agkps0300D (अपीलाथ" /Appellant) .. (""थ" / Respondent)

d. Records reveal that turnover of the Co. was Rs, 12,26,32,884/- which included sales of 38,693.832 MT valued at Rs. 118,89,78,581/-. End cutting/scraps of 1344.982 MT value Rs. 1,98,51,278/- totaling 40,038.812 MT valued at Rs. 1,20,88,29,859/- apart from conversion charges and other items of sales

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

D E R PER: BENCH 1. These appeals by the assessee are directed against the two separate orders of the learned Commissioner of Income Tax (Appeals), Ranchi [in short, the ld. CIT(A)] both dated 12/12/2018 for the Assessment Year (AY) 2013-14 and 2014-15 respectively. These appeals of the assessee are having common facts and grounds, therefore, with

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

D E R PER: BENCH 1. These appeals by the assessee are directed against the two separate orders of the learned Commissioner of Income Tax (Appeals), Ranchi [in short, the ld. CIT(A)] both dated 12/12/2018 for the Assessment Year (AY) 2013-14 and 2014-15 respectively. These appeals of the assessee are having common facts and grounds, therefore, with

CCL,RANCHI vs. DCIT CIR-1, RANCHI

13,47,37,752\n3. The first issue is with regard to disallowance of Lease\nRent/Depreciation Forest Land expenses. It was submitted that the\nassessee in some years has paid and some years been treated as the\namortisation over the period of lease and in some years the depreciation\nhas been claimed treating the forest land lease as an intangible

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

D Expenses and Actuary Payment\n16 Expense u/s 35E\n17 Int. u/s 234A / 234B\n39,21,891\n7,54,00,000\nTotal Rs.\n1,75,11,86,674\n1,10,13,17,344\n82,28,00,000\n58,07,20,000\nGrand total Disputes Rs.\n13,13,47,37,752\n3. The first issue is with regard to disallowance

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

DCIT CIR-1, RANCHI vs. CCL, RANCHI

13,47,37,752\n3.\nThe first issue is with regard to disallowance of Lease\nRent/Depreciation Forest Land expenses. It was submitted that the\nassessee in some years has paid and some years been treated as the\namortisation over the period of lease and in some years the depreciation\nhas been claimed treating the forest land lease as an intangible

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

D Expenses and Actuary Payment\n36,08,20,000\n16\nExpense u/s 35E\n39,21,891\n7,54,00,000\n17\nInt. u/s 234A/234B\nTotal Rs.\n1,75,11,86,674\n1,10,13,17,344 82,28,00,000 58,07,20,000\nGrand total Disputes Rs.\n13,13,47,37,752\n3.\nThe first issue is with regard

M/S. CENTRAL COAL FIELDS LTD.,,RANCHI vs. ACIT/DCIT CIRCLE-1, RANCHI

D Expenses and Actuary Payment\n16\nExpense u/s 35E\n17\nInt. u/s 234A / 234B\n39,21,891\n7,54,00,000\n21,99,00,000\n36,08,20,000\nTotal Rs.\n1,75,11,86,674\n1,10,13,17,344\n82,28,00,000\n58,07,20,000\nGrand total Disputes Rs.\n13,13,47,37,752\n3.\nThe

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

D Expenses and Actuary Payment\n16\nExpense u/s 35E\n17\nInt. u/s 234A / 234B\n10,09,00,000\n21,99,00,000\n36,08,20,000\n39,21,891\n7,54,00,000\nTotal Rs.\n1,75,11,86,674\n1,10,13,17,344\n82,28,00,000\n58,07,20,000\nGrand total Disputes Rs.\n13,13

CCL,RANCHI vs. ACIT CIR-1, RANCHI

D Expenses and Actuary Payment\nExpense u/s 35E\nInt. u/s 234A / 234B\nTotal Rs.\n1,75,11,86,674\n1,10,13,17,344\n82,28,00,000\n58,07,20,000\nGrand total Disputes Rs.\n13,13,47,37,752\n3. The first issue is with regard to disallowance of Lease\nRent/Depreciation Forest Land expenses. It was submitted that

CCL,RNCHI vs. ACIT CIR-1 , RANCHI

D Expenses and Actuary Payment\nExpense u/s 35E\nInt. u/s 234A / 234B\n7,54,00,000\nTotal Rs.\n1,75,11,86,674\n1,10,13,17,344\n82,28,00,000\n58,07,20,000\nGrand total Disputes Rs.\n13,13,47,37,752\n3. The first issue is with regard to disallowance of Lease\nRent/Depreciation Forest Land expenses

DCIT CIR-1, RANCHI vs. CCL, RANCHI

D Expenses and Actuary Payment\nExpense u/s 35E\nInt. u/s 234A / 234B\n7,54,00,000\nTotal Rs.\n1,75,11,86,674\n1,10,13,17,344\n82,28,00,000\n58,07,20,000\nGrand total Disputes Rs.\n13,13,47,37,752\n3. The first issue is with regard to disallowance of Lease\nRent/Depreciation Forest Land expenses

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

D Expenses and Actuary Payment\nExpense u/s 35E\nInt. u/s 234A / 234B\n5,10,00,000\n65,48,51,116\n35,29,25,558\n10,09,00,000\n21,99,00,000\n36,08,20,000\n39,21,891\n7,54,00,000\nTotal Rs.\n1,75,11,86,674\n1,10,13

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

13,47,37,752\n3.\nThe first issue is with regard to disallowance of Lease\nRent/Depreciation Forest Land expenses. It was submitted that the\nassessee in some years has paid and some years been treated as the\namortisation over the period of lease and in some years the depreciation\nhas been claimed treating the forest land lease as an intangible

CCL ,RANCHI vs. DCIT CIR-1 , RANCHI

13,47,37,752\n3.\nThe first issue is with regard to disallowance of Lease\nRent/Depreciation Forest Land expenses. It was submitted that the\nassessee in some years has paid and some years been treated as the\namortisation over the period of lease and in some years the depreciation\nhas been claimed treating the forest land lease as an intangible