Search: disallowance

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Disallowance42 Depreciation38 Section 14A33 Addition to Income30 Section 35E28 Section 234A28 Section 32(2)23 Section 271(1)(c)16 Section 143(3)11 Carry Forward of Losses

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

ITA 178/RAN/2017[12-13]Status: DisposedITAT Ranchi05 Jan 2026

Section 14ASection 234ASection 35E

Section 14A of the\nAct was in existence and the some disallowances were called for. It was\nsubmitted that the disallowance should be proportionate to the investment\nmade.\n33. In rejoinder, Id. AR submitted that the bonds were on account of\nsecuritization of the debts. It was the submission that in the earlier years\nthe Id.CIT(A) has held this

M/S ANJENEYA ISPAT LTD.,SARAIKELA vs. DEPUTY COMMISSIONE OF INCOME TAX, CIRCELE-1, JAMSHEDPUR, JAMSHEDPUR

In the result, the appeal of the assessee is allowed

ITA 75/RAN/2022[2009-10]Status: DisposedITAT Ranchi06 Jan 2026AY 2009-10

Bench: Shri Sonjoy Sarma & Shri Ratnesh Nandan Sahayi.T.A. No.75/Ran/2022 Assessment Year: 2009-10 M/S Anjeneya Ispat Ltd.…………….…….…............................……….……Appellant 29, Rain Basera, Sanjay Nagar Colony, Adityapur, Saraikela, Jharkhand- 831013. [Pan: Aagca1031N] Vs. Dcit, Circle-1, Jamshedpur.….....…..…..….........……........……...…..…..Respondent Appearances By: Shri Devesh Poddar, Adv., Appeared On Behalf Of The Appellant. Shri Kanhaiya Lal Kanak, Cit, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : December 18, 2025 Date Of Pronouncing The Order : January 06, 2026 Order Per Sonjoy Sarma: This Appeal Filed By The Assessee Is Directed Against The Order Of The Cit(A), Jamshedpur (Hereinafter Referred To As “Cit(A)”) Dated 25.09.2017 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 Filed Its Return Of Income For The Assessment Year 2019–20 Declaring A Total Income Of ₹62,64,116. The Case Was Selected For Complete Scrutiny. During The Relevant Previous Year, A Survey Operation Under Section 133A Of The Income-Tax Act, 1961 Was Conducted At The Business Premises Of The Assessee On 16.02.2019. Subsequently, Statutory Notices Under Sections 143(2) & 142(1) Of The Act Were Issued. In Response Thereto, The Assessee Appeared From Time To Time & Furnished Various Details & Documents As Called For. The Same Were Examined & Discussed By The Assessing Officer During The Course Of Assessment Proceedings. During

Showing 1–20 of 47 · Page 1 of 3

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

M/S ANJENEYA ISPAT LTD.,SARAIKELA vs. DEPUTY COMMISSIONE OF INCOME TAX, CIRCELE-1, JAMSHEDPUR, JAMSHEDPUR

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

M/S ANJENEYA ISPAT LTD.,SARAIKELA vs. DEPUTY COMMISSIONE OF INCOME TAX, CIRCELE-1, JAMSHEDPUR, JAMSHEDPUR

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

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

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

CCL,RANCHI vs. DCIT CIR-1, RANCHI

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

CCL,RNACHI vs. ADDITIONAL CIT ,RG -1 , RANCHI

DCIT,CIRCLE-1RANCHI, RANCHI vs. CENTRAL COALFIELD LTD, RANCHI

DCIT CIRCLE-1 , RANCHI vs. M/S CCL , RANCHI

CCL,RANCHI vs. ADDITIONAL CIT RG-1 , RANCHI

DCIT CIRCLE-1 , RANCHI vs. M/S CCL , RANCHI

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

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, RANCHI, RANCHI vs. CENTRAL COAL FIELDS LIMITED, RANCHI

DCIT CIRCLE-1 RANCHI, RANCHI vs. CENTRAL COALFIELD LTD, RANCHI

CCL ,RANCHI vs. DCIT CIR-1 , RANCHI

DCIT, CIRCLE-1, RANCHI, RANCHI vs. CENTRAL COALFIELD LIMITED, RANCHI

DCIT CIR-1 , RANCHI vs. M/S CCL , RANCHI

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

DCIT CIRCLE-1 , RANCHI vs. M/S CCL , RANCHI