DCIT,CIRCLE-1,RANCHI, RANCHI vs. CENTRAL COALFIELDS 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\nis dismissed

1. The Ld. CIT(A) had erred in restricting the penalty to its minimum, while the\nAO was fully justified in imposing penalty @ 150% of tax sought to be evaded.\n2. The Assessee has given inaccurate particulars of allowable expenses and the\nsame has been confirmed by the Ld.CIT(A) in his order relating to the\nAssessment order

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

Section 14A of the Act r.w. Rule 8D of\nthe Rules were applicable on the assessee and after giving a show\ncause computed the disallowance at Rs. 27,19,753/- comprising of\nRs. 9,11,753/- under Rule 8D(2)(ii) and Rs. 17,32,000/- under Rule\n8D(2)(iii) of the Rules

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

Section 14A of the Act r.w. Rule 8D of\nthe Rules were applicable on the assessee and after giving a show\ncause computed the disallowance at Rs. 27,19,753/- comprising of\nRs. 9,11,753/- under Rule 8D(2)(ii) and Rs. 17,32,000/- under Rule\n8D(2)(iii) of the Rules

ST PATRICKS EDUCATIONAL SOCIETY,GUMLA vs. INCOME TAX OFFICER W3(1), RANCHI

In the result, appeal of the assessee stands allowed

Bench: Shri George Mathan(Through Hybrid Mode) आयकर अपील सं./Ita No.70/Ran/2025 (निर्धारण वर्ा / Assessment Year :2018-2019) St Patricks Educational Vs. Ito, Ward-3(1), Ranchi Society, Sisai Road, Gumla, Jharkhand-835207 स्थायी लेखा सं./Pan No. : Aakas 7872 B (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) ..

disallowed the claim of income not chargeable to tax u/s. 10 was denied. As the dispute is relates to the provision of section 10(23C)(iiiad) it would be relevant to go through the provision of the Act which reads as under: (23C) any income received by any person on behalf of— (i) the Prime Minister's National Relief Fund

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

Section 14A of the Act r.w. Rule 8D of\nthe Rules were applicable on the assessee and after giving a show\ncause computed the disallowance at Rs. 27,19,753/- comprising of\nRs. 9,11,753/- under Rule 8D(2)(ii) and Rs. 17,32,000/- under Rule\n8D(2)(iii) of the Rules

TATA CUMMINS PRIVATE LIMITED,PUNE vs. THE DCIT CIRCLE-1-JAMSHEDPUR AND THE ASSESSMENT UNIT, INCOME-TAX DEPARTMENT, NFAC, DELHI, JAMSHEDPUR

In the result, appeal of the assessee is partly allowed for statistical purposes

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahaytata Cummins Private Limited, D.C.I.T., Cummins India Office, Tower-A, 7Th Circle-1, Vs. Floor, Survey No. 21, Balewadi, Pune, Jamshedpur. Maharashtra. Pan No. Aaact 6353 L Appellant/ Assessee Respondent/ Revenue

ii. In CIT v Panipat Woolen and General Mills (103 ITR 66), the Supreme Court has held that held that the test of commercial expediency cannot be reduced in the shape of a ritualistic formula, nor can it be put in a water-tight compartment so as to be confined in a straight-jacket. The test merely means that

M/S JHARKHAND STATE FOREST DEVELOPMENT CORPORATION LTD., ,RANCHI vs. DCIT,CIRCLE-1, RANCHI

In the result, appeal of the assessee in ITA No

Bench: Shri George Mathan, Jm & Shri Ratnesh Nandan Sahay, Am आयकर अपील सं./Ita No.200/Ran/2018 (निि ारण वर्ा / Assessment Year :2014-2015) Dcit, Circle-1, Ranchi Vs. M/S Jharkhand State Forest Development Corporation Ltd. H/O Bms Electricals, Near Hinoo Bridge, Hinoo, Ranchi, Jharkhand-834002 स्थायी लेखा सं./Pan No. : Aabcj 1402 H & Cross Objection.04/Ran/2019 (निि ारण वर्ा / Assessment Year :2014-2015) (Arising Out Of Ita No.200/Ran/2018) M/S Jharkhand State Forest Vs. Dcit, Circle-1, Ranchi Development Corporation Ltd. H/O Bms Electricals, Near Hinoo Bridge, Hinoo, Ranchi, Jharkhand-834002 स्थायी लेखा सं./Pan No. : Aabcj 1402 H & आयकर अपील सं./Ita No.221/Ran/2018 (निि ारण वर्ा / Assessment Year :2014-2015) M/S Jharkhand State Forest Vs. Dcit, Circle-1, Ranchi Development Corporation Ltd. H/O Bms Electricals, Near Hinoo Bridge, Hinoo, Ranchi, Jharkhand-834002 स्थायी लेखा सं./Pan No. : Aabcj 1402 H (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. निर्ाारिती की ओर से /Assessee By : Shri J.P.Sharma, Advocate राजस्व की ओर से /Revenue By : Shri Rajib Jain, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 08/10/2025 घोषणा की तारीख/Date Of Pronouncement : 08/10/2025 आदेश / O R D E R Per Bench :

1 Gratuity Payment 8,52,331 In the Income-tax Act, after section 43A, the following section shall be inserted with effect from the 1st day of April, 1984, namely:-"43B. Certain deductions to be only on actual payment. Notwithstanding anything contained in any other provision of this Act, a deduction otherwise allowable under this Act in respect

DCIT,CIRCLE-1,, RANCHI vs. M/S JHARKHAND STATE FOREST DEVELOPMENT CORPORATION LTD.,, RANCHI

In the result, appeal of the assessee in ITA No

Bench: Shri George Mathan, Jm & Shri Ratnesh Nandan Sahay, Am आयकर अपील सं./Ita No.200/Ran/2018 (निि ारण वर्ा / Assessment Year :2014-2015) Dcit, Circle-1, Ranchi Vs. M/S Jharkhand State Forest Development Corporation Ltd. H/O Bms Electricals, Near Hinoo Bridge, Hinoo, Ranchi, Jharkhand-834002 स्थायी लेखा सं./Pan No. : Aabcj 1402 H & Cross Objection.04/Ran/2019 (निि ारण वर्ा / Assessment Year :2014-2015) (Arising Out Of Ita No.200/Ran/2018) M/S Jharkhand State Forest Vs. Dcit, Circle-1, Ranchi Development Corporation Ltd. H/O Bms Electricals, Near Hinoo Bridge, Hinoo, Ranchi, Jharkhand-834002 स्थायी लेखा सं./Pan No. : Aabcj 1402 H & आयकर अपील सं./Ita No.221/Ran/2018 (निि ारण वर्ा / Assessment Year :2014-2015) M/S Jharkhand State Forest Vs. Dcit, Circle-1, Ranchi Development Corporation Ltd. H/O Bms Electricals, Near Hinoo Bridge, Hinoo, Ranchi, Jharkhand-834002 स्थायी लेखा सं./Pan No. : Aabcj 1402 H (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. निर्ाारिती की ओर से /Assessee By : Shri J.P.Sharma, Advocate राजस्व की ओर से /Revenue By : Shri Rajib Jain, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 08/10/2025 घोषणा की तारीख/Date Of Pronouncement : 08/10/2025 आदेश / O R D E R Per Bench :

1 Gratuity Payment 8,52,331 In the Income-tax Act, after section 43A, the following section shall be inserted with effect from the 1st day of April, 1984, namely:-"43B. Certain deductions to be only on actual payment. Notwithstanding anything contained in any other provision of this Act, a deduction otherwise allowable under this Act in respect

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

In the result, both appeals of revenue and the cross objections of the assessee are dismissed and appeals of assessee in ITA No

Bench: Shri George Mathan, Jm & Shri Ratnesh Nandan Sahay, Am आयकर अपील सं./Ita Nos.291,293,294/Ran/2017 (A.Y :2009-10, 2011-12 & 2012-13) M/S Bharat Coking Coal Ltd, Vs. Acit, Circle-1, Dhanbad Finance Directorate, Koyla Bhawan, Koyla Nagar, P.O.Bccl, Township, Dhanbad-826005 स्थायी लेखा सं./Pan No. : Aaacb 7934 M & आयकर अपील सं./Ita Nos.300 & 302/Ran/2017 (A.Y :2009-10 & 2011-12) Acit, Circle-1, Dhanbad Vs. M/S Bharat Coking Coal Ltd, Finance Directorate, Koyla Bhawan, Koyla Nagar, P.O.Bccl, Township, Dhanbad-826005 स्थायी लेखा सं./Pan No. : Acb 7934 M & Cross Objection Nos.09 & 11/Ran/2018 (Arising Out Of Ita Nos.300&302/Ran/2017) (A.Y :2009-10 & 2011-12) M/S Bharat Coking Coal Ltd, Vs. Acit, Circle-1, Dhanbad Finance Directorate, Koyla Bhawan, Koyla Nagar, P.O.Bccl, Township, Dhanbad-826005 स्थायी लेखा सं./Pan No. : Acb 7934 M (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) निर्ाारिती की ओर से /Assessee By : Shri M.K.Chowdhary & Shri Devesh Poddar, Advocates राजस्व की ओर से /Revenue By : Shri Rajib Jain, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 06/01/2026 घोषणा की तारीख/Date Of Pronouncement : 06/01/2026 आदेश / O R D E R Per Bench : These Are The Cross Appeals Filed By The Assessee & Revenue Against The Separate Orders Passed By The Ld.Cit(A), Ranchi/Nfac, Delhi, Dated 20.09.2017 & 19.09.2017 For The Assessment Years 2009-10, 2011-

Section 14A of the Act r.w. Rule 8D of the Rules were applicable on the assessee and after giving a show cause computed the disallowance at Rs. 27,19,753/- comprising of Rs. 9,11,753/- under Rule 8D(2)(ii) and Rs. 17,32,000/- under Rule 8D(2)(iii) of the Rules