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

disallowed by the Assessing Officer, establishing mens rea in assessee's approach. 4. The CIT(A) failed to appreciate that the assessee is aided by a battery of CAs and advocates, still it deliberately filed inaccurate particulars of income. 5. Other grounds, if any, will be raised at the time of hearing." 2. The appeal of the assessee, bearing

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

disallowed by the Assessing Officer, establishing mens rea in assessee's approach. 4. The CIT(A) failed to appreciate that the assessee is aided by a battery of CAs and advocates, still it deliberately filed inaccurate particulars of income. 5. Other grounds, if any, will be raised at the time of hearing." 2. The appeal of the assessee, bearing

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\nis dismissed

disallowed by\nthe Assessing Officer, establishing mens rea in assessee's approach.\n5. The CIT(A) failed to appreciate that the assessee is aided by a battery of CAs\nand advocates, still it deliberately filed inaccurate particulars of income.\n6. Other grounds, if any, will be raised at the time of hearing.\"\n2. The appeal of the assessee, bearing

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 Sahayd.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 M/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

Disallowance u/s 14A ₹ 1,64,80,500/- (ii) Prior period expenses ₹ 91,73,000/- (iii) Land & Crop Compensation ₹ 26,65,86,000/- (iv) Sports grant and grants of school ₹ 6,74,95,000/- (v) Community development and environmental ₹ 10,22,13,000/- expenses (vi) Mines development expenses ₹ 13,53,43,000/- (vii) CMPDIL Expenses ₹ 19,13,85,000/- (viii) IICM

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 Sahayd.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 M/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

Disallowance u/s 14A ₹ 1,64,80,500/- (ii) Prior period expenses ₹ 91,73,000/- (iii) Land & Crop Compensation ₹ 26,65,86,000/- (iv) Sports grant and grants of school ₹ 6,74,95,000/- (v) Community development and environmental ₹ 10,22,13,000/- expenses (vi) Mines development expenses ₹ 13,53,43,000/- (vii) CMPDIL Expenses ₹ 19,13,85,000/- (viii) IICM

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

disallowed by the Assessing Officer, establishing mens rea in assessee's approach. 4. The CIT(A) failed to appreciate that the assessee is aided by a battery of CAs and advocates, still it deliberately filed inaccurate particulars of income. 5. Other grounds, if any, will be raised at the time of hearing." 2. The appeal of the assessee, bearing

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

disallowed by the Assessing Officer, establishing mens rea in assessee's approach. 4. The CIT(A) failed to appreciate that the assessee is aided by a battery of CAs and advocates, still it deliberately filed inaccurate particulars of income. 5. Other grounds, if any, will be raised at the time of hearing." 2. The appeal of the assessee, bearing

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

disallowed by the Assessing Officer, establishing mens rea in assessee's approach. 4. The CIT(A) failed to appreciate that the assessee is aided by a battery of CAs and advocates, still it deliberately filed inaccurate particulars of income. 5. Other grounds, if any, will be raised at the time of hearing." 2. The appeal of the assessee, bearing

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

disallowed by the Assessing Officer, establishing mens rea in assessee's approach. 4. The CIT(A) failed to appreciate that the assessee is aided by a battery of CAs and advocates, still it deliberately filed inaccurate particulars of income. 5. Other grounds, if any, will be raised at the time of hearing." 2. The appeal of the assessee, bearing

DCIT,CIRCLE-1RANCHI, 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 Sahayd.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 M/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

disallowance of expenses is as under :- Sl. Head Amount Issue involved 1 Lease Rent paid for 133,78,37,000/- Whether revenue the acquisition of expenditure or capital Forest land expenditure. 2 Prior period 8,99,66,000/- Whether ascertained & expenses crystalized during the year. 3 Land & Crop 89,82,07,000/- Whether of enduring Compensation nature i.e. Capital

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 Sahayd.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 M/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

disallowance of expenses is as under :- Sl. Head Amount Issue involved 1 Lease Rent paid for 133,78,37,000/- Whether revenue the acquisition of expenditure or capital Forest land expenditure. 2 Prior period 8,99,66,000/- Whether ascertained & expenses crystalized during the year. 3 Land & Crop 89,82,07,000/- Whether of enduring Compensation nature i.e. Capital

SHAH BROTHERS,CHAIBASA vs. ACIT CENTRAL CIRCLE-1, RANCHI

In the result, this appeal of the assessee is allowed

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahayshah Brothers, A.C.I.T., Thana Lane, Chaibasa-833201 Central Circle-1, Vs. (Jharkhand) Ranchi. Pan No. Aazfs 7498 F Appellant/ Assessee Respondent/ Revenue

3 Shah Brothers Vs ACIT when the appellant's transactions were supported by proper documentary evidences which are required to be maintained in the ordinary course of business. As admitted by the Id. AO of the payee company, the gross contractual receipts for FY 2012-13 were to the or.der of Rs.6716.69 lacs whereas the amount billed to the appellant

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

3%\n3,658\n125,576\n-T.D.S.\n315,944\nRefundable\n190,368\nAs per our attached Report of even date\nFor D.N. SINHA & CO.\nChartered Accountants\nDIN. SINHA\nPropristor\n178\n12 دار\n26\nM/s Bharat Coking Coal Ltd.\nPoonam Entp., Prabha Entp., Priye Ento.\nProp:- Sri. Kumbh Nath Singh\nJharla, Dhanbad.\nBalance Sheet as on 31 st. March

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

In the result, this appeal filed by the assessee is allowed

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

124, 125, 127 & 128/Ran/2018 (Assessment Years-2007-08, 2008-09, 2009-10, 2010-11, 2011-12 & 2012-13) M/s Bharat Coking Coal Ltd., A.C.I.T., Finance Directorate, Ground Floor, Central-1, Vs. Koyla Bhawan, Koyla Nagar, Dhanbad. Dhanbad-826005. PAN No. AAACB 7934 M Appellant/ Assessee Respondent/ Revenue Assessee represented by Shri M.K. Choudhary with Shri Devesh Poddar, ARs. Department represented

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

In the result, this appeal filed by the assessee is allowed

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

124, 125, 127 & 128/Ran/2018 (Assessment Years-2007-08, 2008-09, 2009-10, 2010-11, 2011-12 & 2012-13) M/s Bharat Coking Coal Ltd., A.C.I.T., Finance Directorate, Ground Floor, Central-1, Vs. Koyla Bhawan, Koyla Nagar, Dhanbad. Dhanbad-826005. PAN No. AAACB 7934 M Appellant/ Assessee Respondent/ Revenue Assessee represented by Shri M.K. Choudhary with Shri Devesh Poddar, ARs. Department represented

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

In the result, this appeal filed by the assessee is allowed

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

124, 125, 127 & 128/Ran/2018 (Assessment Years-2007-08, 2008-09, 2009-10, 2010-11, 2011-12 & 2012-13) M/s Bharat Coking Coal Ltd., A.C.I.T., Finance Directorate, Ground Floor, Central-1, Vs. Koyla Bhawan, Koyla Nagar, Dhanbad. Dhanbad-826005. PAN No. AAACB 7934 M Appellant/ Assessee Respondent/ Revenue Assessee represented by Shri M.K. Choudhary with Shri Devesh Poddar, ARs. Department represented

M/S BHARAT COKING COAL LIMITED ,DHANBAD vs. ACIT CIRCLE-1 , DHANBAD

In the result, this appeal filed by the assessee is allowed

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

124, 125, 127 & 128/Ran/2018 (Assessment Years-2007-08, 2008-09, 2009-10, 2010-11, 2011-12 & 2012-13) M/s Bharat Coking Coal Ltd., A.C.I.T., Finance Directorate, Ground Floor, Central-1, Vs. Koyla Bhawan, Koyla Nagar, Dhanbad. Dhanbad-826005. PAN No. AAACB 7934 M Appellant/ Assessee Respondent/ Revenue Assessee represented by Shri M.K. Choudhary with Shri Devesh Poddar, ARs. Department represented

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

In the result, this appeal filed by the assessee is allowed

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

124, 125, 127 & 128/Ran/2018 (Assessment Years-2007-08, 2008-09, 2009-10, 2010-11, 2011-12 & 2012-13) M/s Bharat Coking Coal Ltd., A.C.I.T., Finance Directorate, Ground Floor, Central-1, Vs. Koyla Bhawan, Koyla Nagar, Dhanbad. Dhanbad-826005. PAN No. AAACB 7934 M Appellant/ Assessee Respondent/ Revenue Assessee represented by Shri M.K. Choudhary with Shri Devesh Poddar, ARs. Department represented