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
ITA 212/RAN/2024[2012-13]Status: DisposedITAT Ranchi20 Feb 2026AY 2012-13
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
Section 271Section 271(1)(c)Section 274Section 32
5A, Main Road,
Ranchi-834001 (Jharkhand)
PAN No. AAACC 7476 R
Appellant/ Revenue
Respondent/ Assessee
Assessee represented by Shri M.K. Chowdhary &
Shri Devesh Poddar, A.Rs.
Department represented by Shri Rajib Jain, CIT-DR
Date of hearing
05/01/2026
Date of pronouncement
20/02/2026
O R D E R
PER: BENCH
1. The appeal filed by the assessee and the cross appeal filed
