CCL,RANCHI vs. DCIT CIR-1, RANCHI

164,165,166,167,168,169,170&266/RAN/2017\n(Α.Υ:2006-07, 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13, 2013-14)\nआयकर अपील सं./ITA Nos.32/RAN/2018\n(AY: 2014-2015)\nआयकर अपील सं./ITA Nos.190 & 191/RAN/2019\n(AY:2015-16 & 2016-17)\nआयकर अपील सं./ITA Nos.119, 120, 74/RAN/2024

M/S EKLAVYA ESTATE PVT.LTD.,RANCHI vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, RANCHI, RANCHI

In the result, this appeal of the assessee is allowed

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahaym/S Eklavya Estate Pvt. Ltd., D.C.I.T., H-95, Harmu Housing Colony, Central Circle-2, Vs. Ranchi-834002 (Jharkhand) Ranchi. Pan No. Aabce 5815 F Appellant/ Assessee Respondent/ Revenue

164/-. Penalty proceedings under Section 270A of the Act as separately initiated for under reporting of income shown in the return. 2 M/s Eklavya Estate P Ltd. Vs DCIT 4. Aggrieved by the order of Assessing Officer, the assessee preferred appeal before the ld. CIT(A). The appeal against the quantum addition is still pending before

M/S P.K.UPADHYAY vs. ITO WARD-3(5), PALAMAU

In the result, the appeal of the assessee is partly allowed

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Manish Borad

164/- has been claimed by the assessee. It was shown on the assets side of the balance-sheet to be realised subsequently. Thus the ld. Assessing Officer was of the view that the balance amount ought to be recognised as a revenue receipt or it should be included in the gross contract receipts. On the other hand, the assessee

DCIT CIR-1, RANCHI vs. CCL, RANCHI

164,165,166,167,168,169,170&266/RAN/2017\n(Α.Υ:2006-07, 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13, 2013-14)\nआयकर अपील सं./ITA Nos.32/RAN/2018\n(AY: 2014-2015)\nआयकर अपील सं./ITA Nos.190 & 191/RAN/2019\n(AY:2015-16 & 2016-17)\nआयकर अपील सं./ITA Nos.119, 120, 74/RAN/2024

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

164,165,166,167,168,169,170&266/RAN/2017\n(Α.Υ:2006-07, 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13, 2013-14)\nआयकर अपील सं./ITA Nos.32/RAN/2018\n(AY: 2014-2015)\nआयकर अपील सं./ITA Nos.190 & 191/RAN/2019\n(AY:2015-16 & 2016-17)\nआयकर अपील सं./ITA Nos.119, 120, 74/RAN/2024

CCL,RNCHI vs. ACIT CIR-1 , RANCHI

164,165,166,167,168,169,170&266/RAN/2017\n(Α.Υ:2006-07, 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13, 2013-14)\nआयकर अपील सं./ITA Nos.32/RAN/2018\n(AY: 2014-2015)\nआयकर अपील सं./ITA Nos.190 & 191/RAN/2019\n(AY:2015-16 & 2016-17)\nआयकर अपील सं./ITA Nos.119, 120, 74/RAN/2024

CCL,RANCHI vs. ACIT CIR-1, RANCHI

164,165,166,167,168,169,170&266/RAN/2017\n(Α.Υ:2006-07, 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13, 2013-14)\nआयकर अपील सं./ITA Nos.32/RAN/2018\n(AY: 2014-2015)\nआयकर अपील सं./ITA Nos.190 & 191/RAN/2019\n(AY:2015-16 & 2016-17)\nआयकर अपील सं./ITA Nos.119, 120, 74/RAN/2024

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

164,165,166,167,168,169,170&266/RAN/2017\n(Α.Υ:2006-07, 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13, 2013-14)\nआयकर अपील सं./ITA Nos.32/RAN/2018\n(AY: 2014-2015)\nआयकर अपील सं./ITA Nos.190 & 191/RAN/2019\n(AY:2015-16 & 2016-17)\nआयकर अपील सं./ITA Nos.119, 120, 74/RAN/2024

KAMESHWAR ALLOYS AND STEELS PVT. LTD.,KOLKATA vs. ACIT, CENTRAL CIRCLE-1, RANCHI

In the result, the appeal of the assessee is allowed

Bench: Shri Sonjoy Sarma & Shri Ratnesh Nandan Sahayi.T.A. No.49/Ran/2024 Assessment Year: 2014-15 Kameshwar Alloys & Steels Pvt. Ltd….…............................……….……Appellant 128/3, Hazra Road, Bhawanipur, Kol-700026.. [Pan: Aadck6558K] Vs. Acit, Cc-1, Ranchi.................……….…..….........……........……...…..…..Respondent Appearances By: Shri Devesh Poddar, Adv., Appeared On Behalf Of The Appellant. Shri Md. Shadab Ahmed, Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : December 16, 2025 Date Of Pronouncing The Order : January 14, 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 05.02.2024 Passed Under Section 250 Of The Income-Tax Act, 1961 (Hereinafter Referred To As The “Act”). 2. Brief Facts Of The Case Are That The Assessee Company, Filed Its Return Of Income For The Assessment Year Under Consideration. The Case Was Originally Selected For Scrutiny On The Issue Of Share Capital & Share Premium Received During The Year. The Assessing Officer Completed The Assessment Ex Parte Under Section 144 Of The Income-Tax Act, 1961, On The Ground Of Alleged Non-Compliance & Made An Addition Of ₹2,00,00,000 Being Share Capital & Share Premium Received From Various Companies, Treating The Same As Unexplained Under Section 68 Of The Act. Subsequently, A Search & Seizure Operation Under

disallowed ₹14,182 towards penal expenses. 3. Aggrieved the order of the Assessing Officer, the assessee preferred an appeal before the CIT(A), where the Ld. Commissioner of Income-tax (Appeals) sustained the addition of ₹2,00,00,000. 4. Dissatisfied with the order of the Ld. CIT(A), the assessee is in appeal before the Tribunal

ACIT, CIRCLE-3, RANCHI vs. SHRI SUMIT RAMSISARIA, RANCHI

Bench: Shri J.Sudhakar Reddy & Shri S.S.Godara

disallowing sundry creditors u/s 41(1) of the Act. The issue raised by the appellant is, whether the credit purchases can be added under section 41(1) of the Income Tax Act, 1961 when all the purchases have been accepted as genuine and all the creditors stood in the books of accounts of the appellant. As regards applicability of provisions

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

Section 37(1) of the Income-tax Act, 1961 - Business expenditure\nAllowability of (Welfare expenses of employees)\nAssessee-\ncompany was engaged in business of coal mining It claimed\nexpenses incurred towards welfare of of its employees like canteen,\nhostels, etc. business expenditure Commissioner disallowed same\non ground that said expenditures had not been properly explained\nand that assessee

CCL ,RANCHI vs. DCIT CIR-1 , RANCHI

164,165,166,167,168,169,170&266/RAN/2017\n(Α.Υ:2006-07, 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13, 2013-14)\nआयकर अपील सं./ITA Nos.32/RAN/2018\n(AY: 2014-2015)\nआयकर अपील सं./ITA Nos.190 & 191/RAN/2019\n(AY:2015-16 & 2016-17)\nआयकर अपील सं./ITA Nos.119, 120, 74/RAN/2024

CCL,RANCHI vs. DCIT CIR01 , RANCHI

164,165,166,167,168,169,170&266/RAN/2017\n(Α.Υ:2006-07, 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13, 2013-14)\nआयकर अपील सं./ITA Nos.32/RAN/2018\n(AY: 2014-2015)\nआयकर अपील सं./ITA Nos.190 & 191/RAN/2019\n(AY:2015-16 & 2016-17)\nआयकर अपील सं./ITA Nos.119, 120, 74/RAN/2024

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