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

depreciation has already been\nadjudicated in the assessee's own case by the coordinate bench of the\nTribunal, respectfully following the observations of the coordinate bench of\nthe Tribunal and for the identical reasons, the order of the Id. CIT(A) stands\nupheld and the issue is held in favour of the assessee and against the\nrevenue.\n5.\nNext issue

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

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

depreciation has already been\nadjudicated in the assessee's own case by the coordinate bench of the\nTribunal, respectfully following the observations of the coordinate bench of\nthe Tribunal and for the identical reasons, the order of the Id. CIT(A) stands\nupheld and the issue is held in favour of the assessee and against the\nrevenue.\n5. Next issue

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

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

36,000\n2\nLand & Crop Compensation\n89,82,07,000\n74,48,000\n3\nCredit of Dividend Distribution Tax\n40,87,00,000\n4\nRehabilitation fund Contribution Expenses\n23,17,26,000\n23,16,60,000\n25,20,60,000\n26,19,00,000\n5\nIICM Charges\n6\nProvisions Toward NCWA VIII

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

depreciation issue was not verified in the course of assessment. 5. The action of the learned Principal Commissioner of Income Tax, Dhanbad, is, otherwise, perverse and violates the principles of natural justice which has been passed without rebutting the contentions filed by the Appellant with reasons and justifications. 6. The Appellant craves leave to add, alter or abandon

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

36,000\nLand & Crop Compensation\n89,82,07,000\n74,48,000\nCredit of Dividend Distribution Tax\n40,87,00,000\nRehabilitation fund Contribution Expenses\n23,17,26,000\n23,16,60,000\n25,20,60,000\n26,19,00,000\nIICM Charges\nProvisions Toward NCWA VIII

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

36,000\nLand & Crop Compensation\n89,82,07,000\n74,48,000\nCredit of Dividend Distribution Tax\n40,87,00,000\nRehabilitation fund Contribution Expenses\n23,17,26,000\n23,16,60,000\n25,20,60,000\n26,19,00,000\nIICM Charges\n2,20,00,000\n2,16,22,000\n2,35,40,000\nProvisions Toward NCWA VIII

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

36,000\nLand & Crop Compensation\n89,82,07,000\n74,48,000\nCredit of Dividend Distribution Tax\n40,87,00,000\nRehabilitation fund Contribution Expenses\n23,17,26,000\n23,16,60,000\n25,20,60,000\n26,19,00,000\nIICM Charges\n2,20,00,000\n2,16,22,000\n2,35,40,000\nProvisions Toward NCWA VIII

DCIT CIR-1, RANCHI vs. CCL, RANCHI

36,000\nLand & Crop Compensation\n89,82,07,000\n74,48,000\nCredit of Dividend Distribution Tax\n40,87,00,000\nRehabilitation fund Contribution Expenses\n23,17,26,000\n23,16,60,000\n25,20,60,000\n26,19,00,000\nIICM Charges\n2,20,00,000\n2,35,40,000\nProvisions Toward NCWA VIII

CCL,RANCHI vs. ACIT CIR-1, RANCHI

36,000\nLand & Crop Compensation\n89,82,07,000\n74,48,000\nCredit of Dividend Distribution Tax\n40,87,00,000\nRehabilitation fund Contribution Expenses\n23,17,26,000\n23,16,60,000\n25,20,60,000\n26,19,00,000\nIICM Charges\n2,20,00,000\n2,35,40,000\nProvisions Toward NCWA VIII

CCL,RNCHI vs. ACIT CIR-1 , RANCHI

36,000\nLand & Crop Compensation\n89,82,07,000\n74,48,000\nCredit of Dividend Distribution Tax\n40,87,00,000\nRehabilitation fund Contribution Expenses\n23,17,26,000\n23,16,60,000\n25,20,60,000\n26,19,00,000\nIICM Charges\n2,20,00,000\n2,13,49,00,000\n2,35,40,000\nProvisions Toward NCWA VIII

DCIT CIR-1, RANCHI vs. CCL, RANCHI

36,000\n40,87,00,000\n23,17,26,000\n23,16,60,000\n25,20,60,000\n26,19,00,000\n2,20,00,000\n2,13,49,00,000\n19,85,73,000\n2,16,22,000\n2,35,40,000\n1,21,53,000\nDisallowance of Prior Period Expenses\nPrior Period Expenses as per Note

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

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

36,000\n40,87,00,000\n23,17,26,000\n23,16,60,000\n25,20,60,000\n26,19,00,000\n2,20,00,000\n2,13,49,00,000\n19,85,73,000\n2,16,22,000\n2,35,40,000\n1,21,53,000\nDisallowance of Prior Period Expenses\n1 Prior Period Expenses as per Note

CCL ,RANCHI vs. DCIT CIR-1 , RANCHI

36,000\n2,35,40,000\nDisallowance of Prior Period Expenses\nPrior Period Expenses as per Note 32 of\nAnnual Report\nPrior period exp. not exceeding Rs. 10 Lacs,\non estimate @ 50%- enhancement\nRepair expenses\nStripping Activity Adjustment\nR & D Expenses and Actuary Payment\nExpense u/s 35E\nInt. u/s 234A / 234B

CCL,RANCHI vs. DCIT CIR-1, RANCHI

36,000\n2,35,40,000\n2,20,00,000\n2,13,49,00,000\n19,85,73,000\n2,16,22,000\n1,21,53,000\nDisallowance of Prior Period Expenses\n1 Prior Period Expenses as per Note 32 of\nAnnual Report\n12 Prior period exp. not exceeding Rs. 10 Lacs,\non estimate @ 50%- enhancement\n13 Repair expenses

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

36,000\n23,16,60,000\n25,20,60,000\n26,19,00,000\n2,16,22,000\n2,35,40,000\n1,21,53,000\nDisallowance of Prior Period Expenses\n1 Prior Period Expenses as per Note 32 of\nAnnual Report\n12 Prior period exp. not exceeding Rs. 10 Lacs,\non estimate @ 50%- enhancement\n13 Repair expenses\n14 Stripping