ACIT, RANCHI vs. M/S M/S ADITYA BIRLA CHEMICALS INDIA LTD., PALAMAU

In the result, Assessee`s appeals are allowed and Revenue`s appeals are dismissed and cross objections filed by the assessee are allowed to the extent indicated above

Bench: Shri S.S.Godara, Jm & Dr. A. L. Saini, Am I.T.A Nos. 125 To 127/Ran/2015 Assessment Years: 2008-09 To 2010-11 M/S. Aditya Birla Chemicals India Vs. Acit, Circle – 1, Ltd. (Formerly Known As Bihar Ranchi Caustic & Chemicals Ltd.) Rehla, Palamau – 822124. Pan/Gir No. : Aaacb 7747 A (Appellant) .. (Respondent)

section 143(3) of the Income Tax Act, 1961 ( hereinafter referred to as ‘the Act’) . 2. Since, the issues involved in all the appeals and cross objections are common and identical; therefore, these appeals and cross objections have been heard together and are being disposed of by this consolidated order. For the sake of convenience, the grounds as well

M/S ADITYA BIRLA CHEMICALS INDIA LTD.,PALAMAU vs. ACIT, RANCHI

In the result, Assessee`s appeals are allowed and Revenue`s appeals are dismissed and cross objections filed by the assessee are allowed to the extent indicated above

Bench: Shri S.S.Godara, Jm & Dr. A. L. Saini, Am I.T.A Nos. 125 To 127/Ran/2015 Assessment Years: 2008-09 To 2010-11 M/S. Aditya Birla Chemicals India Vs. Acit, Circle – 1, Ltd. (Formerly Known As Bihar Ranchi Caustic & Chemicals Ltd.) Rehla, Palamau – 822124. Pan/Gir No. : Aaacb 7747 A (Appellant) .. (Respondent)

section 143(3) of the Income Tax Act, 1961 ( hereinafter referred to as ‘the Act’) . 2. Since, the issues involved in all the appeals and cross objections are common and identical; therefore, these appeals and cross objections have been heard together and are being disposed of by this consolidated order. For the sake of convenience, the grounds as well

M/S ADITYA BIRLA CHEMICALS INDIA LTD.,PALAMAU vs. ACIT, RANCHI

In the result, Assessee`s appeals are allowed and Revenue`s appeals are dismissed and cross objections filed by the assessee are allowed to the extent indicated above

Bench: Shri S.S.Godara, Jm & Dr. A. L. Saini, Am I.T.A Nos. 125 To 127/Ran/2015 Assessment Years: 2008-09 To 2010-11 M/S. Aditya Birla Chemicals India Vs. Acit, Circle – 1, Ltd. (Formerly Known As Bihar Ranchi Caustic & Chemicals Ltd.) Rehla, Palamau – 822124. Pan/Gir No. : Aaacb 7747 A (Appellant) .. (Respondent)

section 143(3) of the Income Tax Act, 1961 ( hereinafter referred to as ‘the Act’) . 2. Since, the issues involved in all the appeals and cross objections are common and identical; therefore, these appeals and cross objections have been heard together and are being disposed of by this consolidated order. For the sake of convenience, the grounds as well

M/S ADITYA BIRLA CHEMICALS INDIA LTD.,PALAMAU vs. ACIT, RANCHI

In the result, Assessee`s appeals are allowed and Revenue`s appeals are dismissed and cross objections filed by the assessee are allowed to the extent indicated above

Bench: Shri S.S.Godara, Jm & Dr. A. L. Saini, Am I.T.A Nos. 125 To 127/Ran/2015 Assessment Years: 2008-09 To 2010-11 M/S. Aditya Birla Chemicals India Vs. Acit, Circle – 1, Ltd. (Formerly Known As Bihar Ranchi Caustic & Chemicals Ltd.) Rehla, Palamau – 822124. Pan/Gir No. : Aaacb 7747 A (Appellant) .. (Respondent)

section 143(3) of the Income Tax Act, 1961 ( hereinafter referred to as ‘the Act’) . 2. Since, the issues involved in all the appeals and cross objections are common and identical; therefore, these appeals and cross objections have been heard together and are being disposed of by this consolidated order. For the sake of convenience, the grounds as well

ACIT, RANCHI vs. M/S M/S ADITYA BIRLA CHEMICALS INDIA LTD., PALAMAU

In the result, Assessee`s appeals are allowed and Revenue`s appeals are dismissed and cross objections filed by the assessee are allowed to the extent indicated above

Bench: Shri S.S.Godara, Jm & Dr. A. L. Saini, Am I.T.A Nos. 125 To 127/Ran/2015 Assessment Years: 2008-09 To 2010-11 M/S. Aditya Birla Chemicals India Vs. Acit, Circle – 1, Ltd. (Formerly Known As Bihar Ranchi Caustic & Chemicals Ltd.) Rehla, Palamau – 822124. Pan/Gir No. : Aaacb 7747 A (Appellant) .. (Respondent)

section 143(3) of the Income Tax Act, 1961 ( hereinafter referred to as ‘the Act’) . 2. Since, the issues involved in all the appeals and cross objections are common and identical; therefore, these appeals and cross objections have been heard together and are being disposed of by this consolidated order. For the sake of convenience, the grounds as well

ACIT, RANCHI vs. M/S ADITYA BIRLA CHEMICALS INDIA LTD., PALAMAU

In the result, Assessee`s appeals are allowed and Revenue`s appeals are dismissed and cross objections filed by the assessee are allowed to the extent indicated above

Bench: Shri S.S.Godara, Jm & Dr. A. L. Saini, Am I.T.A Nos. 125 To 127/Ran/2015 Assessment Years: 2008-09 To 2010-11 M/S. Aditya Birla Chemicals India Vs. Acit, Circle – 1, Ltd. (Formerly Known As Bihar Ranchi Caustic & Chemicals Ltd.) Rehla, Palamau – 822124. Pan/Gir No. : Aaacb 7747 A (Appellant) .. (Respondent)

section 143(3) of the Income Tax Act, 1961 ( hereinafter referred to as ‘the Act’) . 2. Since, the issues involved in all the appeals and cross objections are common and identical; therefore, these appeals and cross objections have been heard together and are being disposed of by this consolidated order. For the sake of convenience, the grounds as well

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

172, 173, 174, 175, 176,177,178 & 235/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 No.37/RAN/2018\n(AY: 2014-2015)\nआयकर अपील सं./ITA Nos.174 & 175/RAN/2019\n(AY:2015-16 & 2016-17)\nआयकर अपील सं./ITA Nos.47, 203, 204, 128/RAN/2024

CCL,RANCHI vs. DCIT CIR-1, RANCHI

172, 173, 174, 175, 176,177,178 & 235/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 No.37/RAN/2018\n(AY: 2014-2015)\nआयकर अपील सं./ITA Nos.174 & 175/RAN/2019\n(AY:2015-16 & 2016-17)\nआयकर अपील सं./ITA Nos.47, 203, 204, 128/RAN/2024

DCIT CIR-1, RANCHI vs. CCL, RANCHI

172, 173, 174, 175, 176,177,178 & 235/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 No.37/RAN/2018\n(AY: 2014-2015)\nआयकर अपील सं./ITA Nos.174 & 175/RAN/2019\n(AY:2015-16 & 2016-17)\nआयकर अपील सं./ITA Nos.47, 203, 204, 128/RAN/2024

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

172, 173, 174, 175, 176,177,178 & 235/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 No.37/RAN/2018\n(AY: 2014-2015)\nआयकर अपील सं./ITA Nos.174 & 175/RAN/2019\n(AY:2015-16 & 2016-17)\nआयकर अपील सं./ITA Nos.47, 203, 204, 128/RAN/2024

CCL,RNCHI vs. ACIT CIR-1 , RANCHI

172, 173, 174, 175, 176,177,178 & 235/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 No.37/RAN/2018\n(AY: 2014-2015)\nआयकर अपील सं./ITA Nos.174 & 175/RAN/2019\n(AY:2015-16 & 2016-17)\nआयकर अपील सं./ITA Nos.47, 203, 204, 128/RAN/2024

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

172, 173, 174, 175, 176,177,178 & 235/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 No.37/RAN/2018\n(AY: 2014-2015)\nआयकर अपील सं./ITA Nos.174 & 175/RAN/2019\n(AY:2015-16 & 2016-17)\nआयकर अपील सं./ITA Nos.47, 203, 204, 128/RAN/2024

M/S. BHARAT COKING COAL LIMITED,,DHANBAD vs. JCIT, TDS CIRCLE,, DHANBAD

In the result, grounds of appeal raised by the assessee are allowed

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

disallowance u/s 40(a)(ia). At that time there was no intention of the department to start proceeding u/s 201 or u/s 271C. This also shows the bonafide and reasonable action on the part of the assessee. e) That whatsoever, later on after filing of the return for AY 2014-15, adding back the aforesaid provision of interest, as cessation

M/S. BHARAT COKING COAL LIMITED,DHANBAD vs. JT. CIT, TDS,, DHANBAD

In the result, grounds of appeal raised by the assessee are allowed

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

disallowance u/s 40(a)(ia). At that time there was no intention of the department to start proceeding u/s 201 or u/s 271C. This also shows the bonafide and reasonable action on the part of the assessee. e) That whatsoever, later on after filing of the return for AY 2014-15, adding back the aforesaid provision of interest, as cessation

M/S. BHARAT COKING COAL LIMITED,DHANBAD vs. JCIT TDS, DHANBAD

In the result, grounds of appeal raised by the assessee are allowed

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

disallowance u/s 40(a)(ia). At that time there was no intention of the department to start proceeding u/s 201 or u/s 271C. This also shows the bonafide and reasonable action on the part of the assessee. e) That whatsoever, later on after filing of the return for AY 2014-15, adding back the aforesaid provision of interest, as cessation

CCL ,RANCHI vs. DCIT CIR-1 , RANCHI

172, 173, 174, 175, 176,177,178 & 235/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 No.37/RAN/2018\n(AY: 2014-2015)\nआयकर अपील सं./ITA Nos.174 & 175/RAN/2019\n(AY:2015-16 & 2016-17)\nआयकर अपील सं./ITA Nos.47, 203, 204, 128/RAN/2024

CCL,RANCHI vs. DCIT CIR01 , RANCHI

172, 173, 174, 175, 176,177,178 & 235/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 No.37/RAN/2018\n(AY: 2014-2015)\nआयकर अपील सं./ITA Nos.174 & 175/RAN/2019\n(AY:2015-16 & 2016-17)\nआयकर अपील सं./ITA Nos.47, 203, 204, 128/RAN/2024