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

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

57,00,000\n10\nDisallowance of Prior Period Expenses\n47,00,000\n4,18,00,000\n33,11,00,000\n11\nPrior Period Expenses as per Note 32 of\nAnnual Report\n14,89,91,861\n12\nPrior period exp. not exceeding Rs. 10 Lacs,\non estimate @ 50%- enhancement\n23,99,90,931\n13\nRepair expenses\n14\nStripping Activity Adjustment

CCL,RANCHI vs. DCIT CIR-1, RANCHI

57,00,000\n47,00,000\n4,18,00,000\n33,11,00,000\n14,89,91,861\n23,99,90,931\nDisputed\nTotal Rs.\n42,60,02,440\n33,40,83,502\n2,99,00,000\n29,31,00,000\n1,06,99,22,792\nGrand total Disputes Rs.\nM/s CENTRAL COALFIELDS Ltd.\nAssessee's Appeals-disputed Additions

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

57,00,000\nDisallowance of Prior Period Expenses\n47,00,000\n4,18,00,000\n33,11,00,000\n1 Prior Period Expenses as per Note 32 of\nAnnual Report\n14,89,91,861\n12 Prior period exp. not exceeding Rs. 10 Lacs,\non estimate @ 50%- enhancement\n23,99,90,931\n13 Repair expenses\n14 Stripping Activity Adjustment

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

57,00,000\n10\nDisallowance of Prior Period Expenses\n47,00,000\n4,18,00,000\n11\nPrior Period Expenses as per Note 32 of\nAnnual Report\n33,11,00,000\n12\nPrior period exp. not exceeding Rs. 10 Lacs,\non estimate @ 50%- enhancement\n14,89,91,861\n13\nRepair expenses\n23,99,90,931\n14\nStripping Activity Adjustment

CCL,RNCHI vs. ACIT CIR-1 , RANCHI

57,00,000\nDisallowance of Prior Period Expenses\n47,00,000\n4,18,00,000\n33,11,00,000\nPrior Period Expenses as per Note 32 of\nAnnual Report\n14,89,91,861\nPrior period exp. not exceeding Rs. 10 Lacs,\non estimate @ 50%- enhancement\n23,99,90,931\nRepair expenses\nStripping Activity Adjustment\nR & D Expenses and Actuary Payment

CCL ,RANCHI vs. DCIT CIR-1 , RANCHI

57,00,000\n4,18,00,000\n33,11,00,000\n14,89,91,861\n23,99,90,931\nTotal Rs.\n42,60,02,440\n33,40,83,502\n2,99,00,000\n29,31,00,000\n1,06,99,22,792\nGrand total Disputes Rs.\nM/s CENTRAL COALFIELDS Ltd.\nAssessee's Appeals-disputed Additions\nSI.\nHead

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

57,00,000\n10\nDisallowance of Prior Period Expenses\n47,00,000\n4,18,00,000\n11\nPrior Period Expenses as per Note 32 of\nAnnual Report\n33,11,00,000\n12\nPrior period exp. not exceeding Rs. 10 Lacs,\non estimate @ 50%- enhancement\n14,89,91,861\n13\nRepair expenses\n23,99,90,931\n14\nStripping Activity Adjustment

CCL,RANCHI vs. ACIT CIR-1, RANCHI

57,00,000\nPrior period exp. not exceeding Rs. 10 Lacs,\non estimate @ 50%- enhancement\n47,00,000\n4,18,00,000\n33,11,00,000\nRepair expenses\n14,89,91,861\nStripping Activity Adjustment\n23,99,90,931\nR & D Expenses and Actuary Payment\nExpense u/s 35E\nInt. u/s 234A / 234B\nTotal

DCIT CIR-1, RANCHI vs. CCL, RANCHI

57,00,000\nPrior period exp. not exceeding Rs. 10 Lacs,\non estimate @ 50%- enhancement\n47,00,000\n4,18,00,000\n33,11,00,000\nRepair expenses\n14,89,91,861\nStripping Activity Adjustment\n23,99,90,931\nR & D Expenses and Actuary Payment\nExpense u/s 35E\nInt. u/s 234A / 234B\nDisputed\nTotal

DCIT CIR-1, RANCHI vs. CCL, RANCHI

57,00,000\n47,00,000\n4,18,00,000\n33,11,00,000\n14,89,91,861\n23,99,90,931\nTotal Rs.\n42,60,02,440\n33,40,83,502\n2,99,00,000\n29,31,00,000\n1,06,99,22,792\nGrand total Disputes Rs.\n3\nM/s Central Coal Fields Ltd.\nM/s CENTRAL COALFIELDS Ltd.\nAssessee

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

57,00,000\n47,00,000\n4,18,00,000\n33,11,00,000\n14,89,91,861\n23,99,90,931\nTotal Rs.\n42,60,02,440\n33,40,83,502\n2,99,00,000\n29,31,00,000\n1,06,99,22,792\nGrand total Disputes Rs.\nM/s CENTRAL COALFIELDS Ltd.\nAssessee's Appeals-disputed Additions\nSI.\nHead

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

57,00,000\n47,00,000\n4,18,00,000\n33,11,00,000\n14,89,91,861\n23,99,90,931\nDisputed\nTotal Rs.\n42,60,02,440\n33,40,83,502\n2,99,00,000\n29,31,00,000\n1,06,99,22,792\nGrand total Disputes Rs.\nM/s CENTRAL COALFIELDS Ltd.\nAssessee's Appeals-disputed Additions

CCL,RANCHI vs. DCIT CIR01 , RANCHI

57,00,000\n47,00,000\n4,18,00,000\n33,11,00,000\n14,89,91,861\n23,99,90,931\n42,60,02,440\n33,40,83,502\n2,99,00,000\n29,31,00,000\n1,06,99,22,792\nM/s CENTRAL COALFIELDS Ltd.\nAssessee's Appeals-disputed Additions\n3\nM/s Central Coal Fields Ltd.\nSI.\nHead

DCIT CIR-1 , RANCHI vs. CCL, 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 (A.Y :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 (A.Y :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 स्थायी लेखा सं./Pan No. : Aaacc 7476 R (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 : 05/01/2026 घोषणा की तारीख/Date Of Pronouncement : 05/01/2026 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 12.04.2017, 26.04.2017, 25.04.2027, 28.04.2017, 08.11.2017

depreciation and the issue has not been adjudicated by the AO or assessment has been done, the amortization shall be done and be calculated and where excess relief has been granted to the assessee, the same shall be withdrawn and where the short relief has been granted to the assessee, the appropriate relief shall be granted. With these directions these

DCIT CIRCLE-1 RANCHI, RANCHI vs. CENTRAL COALFIELD LTD, 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 (A.Y :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 (A.Y :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 स्थायी लेखा सं./Pan No. : Aaacc 7476 R (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 : 05/01/2026 घोषणा की तारीख/Date Of Pronouncement : 05/01/2026 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 12.04.2017, 26.04.2017, 25.04.2027, 28.04.2017, 08.11.2017

depreciation and the issue has not been adjudicated by the AO or assessment has been done, the amortization shall be done and be calculated and where excess relief has been granted to the assessee, the same shall be withdrawn and where the short relief has been granted to the assessee, the appropriate relief shall be granted. With these directions these

DCIT CIR-1 , RANCHI vs. M/S CENTRAL COALFIELDS LTD, 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 (A.Y :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 (A.Y :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 स्थायी लेखा सं./Pan No. : Aaacc 7476 R (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 : 05/01/2026 घोषणा की तारीख/Date Of Pronouncement : 05/01/2026 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 12.04.2017, 26.04.2017, 25.04.2027, 28.04.2017, 08.11.2017

depreciation and the issue has not been adjudicated by the AO or assessment has been done, the amortization shall be done and be calculated and where excess relief has been granted to the assessee, the same shall be withdrawn and where the short relief has been granted to the assessee, the appropriate relief shall be granted. With these directions these