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 Dt. 18.08.2023 of\nAY 2013-14 u/s 143(3)\n1,32,63

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

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

ITO WARD-2(1), JAMSHEDPUR vs. M/S OM DAYAL INGOTS&STEEL CO. PVT LTD , JAMSHEDPUR

In the result, application u/s 27 filed by the assessee is allowed and both the appeals of the revenue are dismissed

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

depreciation chart as part of books of account of the assessee and deleted the addition made under Section 68 of the I.T. Act, 1961. 3. Any other grounds of appeal during the course of hearing. 12. After hearing the rival contentions and perusing the material on record, we find that this appeal should not have been filed by the revenue

ITO WD -2(1), JAMSHEDPUR vs. M/S OM DAYAL INGOTS &STEEL CO. PVT LTD , JAMSHEDPUR

In the result, application u/s 27 filed by the assessee is allowed and both the appeals of the revenue are dismissed

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

depreciation chart as part of books of account of the assessee and deleted the addition made under Section 68 of the I.T. Act, 1961. 3. Any other grounds of appeal during the course of hearing. 12. After hearing the rival contentions and perusing the material on record, we find that this appeal should not have been filed by the revenue

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 ₹ 8,74,00,000/- (ix) CSR Expenses ₹ 15,52,00,000/- Total Additions/Disallowances ₹ 2,01,52,25,826/- The penalty proceedings under Section 271(1)(c) of the Act were separately initiated with the issue of notice under Section 274 read with section 271(1)(c) of the Act and finally, the Assessing Officer vide

DCIT,CIRCLE-1,RANCHI, RANCHI vs. CENTRAL COALFIELDS LIMITED, 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 ₹ 8,74,00,000/- (ix) CSR Expenses ₹ 15,52,00,000/- Total Additions/Disallowances ₹ 2,01,52,25,826/- The penalty proceedings under Section 271(1)(c) of the Act were separately initiated with the issue of notice under Section 274 read with section 271(1)(c) of the Act and finally, the Assessing Officer vide

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

CCL,RANCHI vs. DCIT CIR-1, RANCHI

depreciable asset. It was further submission that the Ld. AR on the behalf\nof the assessee that during some of the year the revenue has not made\nany disallowance on this issue of lease rental. Therefore, even if\namortisation is granted, it could lead to computation problems.\n5. We have considered the submissions of the both the sides.\nAdmittedly

DCIT CIR-1, RANCHI vs. CCL, RANCHI

depreciable asset. It was further submission that the Ld. AR on the behalf\nof the assessee that during some of the year the revenue has not made\nany disallowance on this issue of lease rental. Therefore, even if\namortisation is granted, it could lead to computation problems.\n5. We have considered the submissions of the both the sides.\nAdmittedly

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

depreciable asset. It was further submission that the Ld. AR on the behalf\nof the assessee that during some of the year the revenue has not made\nany disallowance on this issue of lease rental. Therefore, even if\namortisation is granted, it could lead to computation problems.\n5. We have considered the submissions of the both the sides.\nAdmittedly

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

depreciable asset. It was further submission that the Ld. AR on the behalf\nof the assessee that during some of the year the revenue has not made\nany disallowance on this issue of lease rental. Therefore, even if\namortisation is granted, it could lead to computation problems.\n5.\nWe have considered the submissions of the both the sides.\nAdmittedly

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

depreciable asset. It was further submission that the Ld. AR on the behalf\nof the assessee that during some of the year the revenue has not made\nany disallowance on this issue of lease rental. Therefore, even if\namortisation is granted, it could lead to computation problems.\n5. We have considered the submissions of the both the sides.\nAdmittedly

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

depreciable asset. It was further submission that the Ld. AR on the behalf\nof the assessee that during some of the year the revenue has not made\nany disallowance on this issue of lease rental. Therefore, even if\namortisation is granted, it could lead to computation problems.\n5. We have considered the submissions of the both the sides.\nAdmittedly

CCL,RANCHI vs. ACIT CIR-1, RANCHI

depreciable asset. It was further submission that the Ld. AR on the behalf\nof the assessee that during some of the year the revenue has not made\nany disallowance on this issue of lease rental. Therefore, even if\namortisation is granted, it could lead to computation problems.\n5. We have considered the submissions of the both the sides.\nAdmittedly

CCL,RNCHI vs. ACIT CIR-1 , RANCHI

depreciable asset. It was further submission that the Ld. AR on the behalf\nof the assessee that during some of the year the revenue has not made\nany disallowance on this issue of lease rental. Therefore, even if\namortisation is granted, it could lead to computation problems.\n5. We have considered the submissions of the both the sides.\nAdmittedly

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

depreciable asset. It was further submission that the Ld. AR on the behalf\nof the assessee that during some of the year the revenue has not made\nany disallowance on this issue of lease rental. Therefore, even if\namortisation is granted, it could lead to computation problems.\n5.\nWe have considered the submissions of the both the sides.\nAdmittedly