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]

31(1) can be set off against income under any head within the same year and unabsorbed depreciation is to be carried forward to subsequent year and in the subsequent, year it will be treated as current deprecation in addition to the subsequent year's depreciation. Post 1996 amendment treatment for A.Y. 1997-98 to A.Y. 2001-02 (i) First

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

Section\n1\nUnabsorbed depreciation - covereed by ITAT\norder Dt. 31.03.2023 of AY 2008-09 u/s 143(3)\n263/143(3)\n147/143(3)\n2,30,09,91,962\n3\nContractual Expenses unpaid liability disallowed\n29,00,32,000\n5\nExpense relating to exempt income -disallowance\nu/s14A-covereed by ITAT order

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

Section\n1\nUnabsorbed depreciation - covereed by ITAT\norder Dt. 31.03.2023 of AY 2008-09 u/s 143(3)\n263/143(3)\n147/143(3)\n2,30,09,91,962\n3\nContractual Expenses unpaid liability disallowed\n29,00,32,000\n5\nExpense relating to exempt income -disallowance\nu/s14A-covereed by ITAT order

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

Section\n1\nUnabsorbed depreciation - covereed by ITAT\norder Dt. 31.03.2023 of AY 2008-09 u/s 143(3)\n263/143(3)\n147/143(3)\n2,30,09,91,962\n3\nContractual Expenses unpaid liability disallowed\n29,00,32,000\n5\nExpense relating to exempt income -disallowance\nu/s14A-covereed by ITAT order

DCIT CIR-1, RANCHI vs. CCL, RANCHI

31,00,000\n1,00,000\nLand & Crop Compensation\n99,64,95,453\n74,74,00,000\n21,99,00,000\nCredit of Dividend Distribution Tax\nRehabilitation fund Contribution Expenses\nIICM Charges\n92,10,000\nProvisions Toward NCWA VIII\nMine Closure Expenses\nCSR Expenses - Welfare\nu/s 14A\nDisallowance of Prior Period Expenses\nPrior Period Expenses as per Note

CCL,RNCHI vs. ACIT CIR-1 , RANCHI

31,00,000\n99,64,95,453\n74,74,00,000\nLand & Crop Compensation\n1,00,000\nCredit of Dividend Distribution Tax\nRehabilitation fund Contribution Expenses\nIICM Charges\n92,10,000\nProvisions Toward NCWA VIII\nMine Closure Expenses\nCSR Expenses - Welfare\nu/s 14A\nDisallowance of Prior Period Expenses\n5,10,00,000\n65,48,51,116\nPrior Period Expenses

CCL,RANCHI vs. ACIT CIR-1, RANCHI

31,00,000\n1,00,000\n99,64,95,453\n74,74,00,000\nLand & Crop Compensation\nCredit of Dividend Distribution Tax\nRehabilitation fund Contribution Expenses\nIICM Charges\n92,10,000\nProvisions Toward NCWA VIII\nMine Closure Expenses\nCSR Expenses - Welfare\nu/s 14A\nDisallowance of Prior Period Expenses\n5,10,00,000\nPrior Period Expenses as per Note

JOKHIRAM DURGADUTT,RANCHI vs. DCIT, CIRCLE-1, RANCHI

In the result, this appeal of the assessee is allowed

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahayjokhiram Durgadutt, D.C.I.T., 9, J.D. Corporate, Behind J.D. High Circle-1, Vs. Street, Main Road, Ranchi-834001 Ranchi. (Jharkhand) Pan No. Aabfj 2200 Q Appellant/ Assessee Respondent/ Revenue

section 271 (1)(c)." 4. The contention of the Ld. Commissioner of Income Tax ( Appeal ) that the assessee had claimed an unallowable standard deduction of Rs. 68,36,208/- is fully compensated by way of depreciation being allowed Rs. 2,31

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

31,00,000\nAY 2017-18\n99,64,95,453\nAY 2018-19\n74,74,00,000\nLand & Crop Compensation\n1,00,000\nCredit of Dividend Distribution Tax\nRehabilitation fund Contribution Expenses\nIICM Charges\n92,10,000\nProvisions Toward NCWA VIII\nMine Closure Expenses\nCSR Expenses - Welfare\nu/s 14A\n10\nDisallowance of Prior Period Expenses

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

31,00,000\n2\nLand & Crop Compensation\n1,00,000\n99,64,95,453\n74,74,00,000\n3\nCredit of Dividend Distribution Tax\n4\nRehabilitation fund Contribution Expenses\n5\nIICM Charges\n92,10,000\n6\nProvisions Toward NCWA VIII\n7\nMine Closure Expenses\n8\nCSR Expenses - Welfare\n9\nu/s 14A\n10\nDisallowance of Prior Period Expenses

M/S USHA MARTIN LTD,KOLKATA vs. ACIT CIR-3, RANCHI

In the result, appeal of the assessee stands partly allowed for statistical purposes

Bench: BEFORES/SHRI GEORGE MATHAN, JUDICIAL MEMBER AND RATNESH NANDAN SAHAY (Accountant Member)

section 234 B and 234D, theseare consequential in nature. Consequently, additional grounds raised by the assessee stand disposed as per the above direction. 9. Now coming to the main appeal filed the assessee, Ground No.1 is general in nature and consequently not adjudicated. 10. In Ground No.2, the same has three limbs. In Ground No.2.2, most specifically Ground No.2.2.2

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

31,00,000\n1,00,000\nAY 2017-18\n99,64,95,453\nAY 2018-19\n119/RAN/2024\nBy Assessee\n74,74,00,000\nAY 2019-20\n120/RAN/2024\nBy Assessee\nAY 2020-21\n74/RAN/2024\nBy Assessee\nLand & Crop Compensation\nCredit of Dividend Distribution Tax\nRehabilitation fund Contribution Expenses\nIICM Charges\n92,10,000\nProvisions Toward NCWA VIII\nMine Closure Expenses\nCSR

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

31,00,000\n1,00,000\n3\nCredit of Dividend Distribution Tax\n4\nRehabilitation fund Contribution Expenses\n5\nIICM Charges\n92,10,000\n6\nProvisions Toward NCWA VIII\n7\nMine Closure Expenses\n8\nCSR Expenses - Welfare\n9\nu/s 14A\n10 Disallowance of Prior Period Expenses\n11 Prior Period Expenses as per Note 32 of\nAnnual Report\n12 Prior period

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(3)\n147/143(3)\n2,30,09,91,962\n3\nContractual Expenses unpaid liability disallowed\n29,00,32,000\n5\nExpense relating to exempt income -disallowance\nu/s14A-covereed by ITAT order

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

ABILITY SERVICES PRIVATE LIMITED,SAKCHI vs. ACIT, CIRCLE-1, JAMSHEDPUR, JAMSHEDPUR

In the result, the appeal of the assessee is allowed

Bench: Shri Sonjoy Sarma & Shri Ratnesh Nandan Sahayi.T.A. No.20/Ran/2024 Assessment Year: 2014-15 Ability Services Pvt. Ltd…….....................…...........................……….……Appellant 232 Kumhar Para, New Baradwari Sakchi, Jharkhand-831001. [Pan: Aacce1395H] Vs. Acit, Circle-1, Jamshedpur.....…..….…..….........……........……...…..…..Respondent Appearances By: Shri Devesh Poddar, Ar, Appeared On Behalf Of The Appellant. Shri Khubchand T. Pandya, Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : July 02, 2025 Date Of Pronouncing The Order : July 09, 2025 Order Per Sonjoy Sarma: The Present Appeal Has Been Preferred By The Assessee Against An Order Dated 18.12.2023 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’). 2. Brief Facts Of The Case Are That The Assessee Is Engaged In The Business Of Contract & Transportation & Filed Its Return Of Income For The Assessment Year 2014-15 By Declaring Total Income Of Rs.81,52,900/-. The Case Of The Assessee Was Selected For Scrutiny & Assessment Was Framed On A Total Assessed Income Of Rs.84,49,220/-. Subsequnetly, Proceedings U/S 148 Were Initiated Vide Notice Dated 30.03.2021 & Assessment Was Completed On 20.03.2022 Wherein The Assessing Officer Made Addition Of Excess Depreciation Of Rs.36,64,657/- & Payment Of Epf/Esi Beyond The Due Date But Prior To Filing Of Return Of Rs.5,31,940/-

depreciation of Rs.36,64,657/- and payment of EPF/ESI beyond the due date but prior to filing of return of Rs.5,31,940/- I.T.A. No.20/Ran/2024 Ability Services Pvt. Ltd 4. Dissatisfied with the above order, the assessee preferred an appeal before the ld. CIT(A) against the reassessment order, where the ld. CIT(A) dismissed the appeal of the assessee

CCL,RANCHI vs. DCIT CIR-1, RANCHI

31,00,000\n1,00,000\nAY 2017-18\nNo appeal\nBy Assessee\nAY 2018-19\nAY 2019-20\nAY 2020-21\nBy Assessee\n99,64,95,453\n119/RAN/2024 120/RAN/2024 74/RAN/2024\nBy Assessee\nBy Assessee

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

31,00,000\n1,00,000\nAY 2017-18\nNo appeal\nBy Assessee\nAY 2018-19\nBy Assessee\n99,64,95,453\nAY 2019-20\nAY 2020-21\nBy Assessee\n74,74,00,000\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