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
ITA 207/RAN/2024[2006-07]Status: DisposedITAT Ranchi20 Feb 2026AY 2006-07
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
Section 271Section 271(1)(c)Section 274
4. Other grounds, if any, will be raised at the time of hearing."
The assessee, on the other hand, in its appeal, has raised following grounds of appeal:
"1. For that the impugned order passed against order u/s 271(1)(c) is unjustified, uncalled for on facts and in law and is liable to be quashed.
2. For that
