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

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 Assessee represented by Shri M.K. Chowdhary & Shri Devesh Poddar, A.Rs. Department represented by Shri Rajib Jain, CIT-DR Date

DCIT,CIRCLE-1,RANCHI, 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

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 Assessee represented by Shri M.K. Chowdhary & Shri Devesh Poddar, A.Rs. Department represented by Shri Rajib Jain, CIT-DR Date

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 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

5A, Main Road, Ranchi-834001 (Jharkhand) PAN No. AAACC 7476 R Appellant/ Revenue Respondent/ Assessee Assessee represented by Shri M.K. Chowdhary & Shri Devesh Poddar, A.Rs. Department represented by Shri Rajib Jain, CIT-DR Date of hearing 05/01/2026 Date of pronouncement 20/02/2026 O R D E R PER: BENCH 1. The appeal filed by the assessee and the cross appeal filed

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

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

5A, Main Road, Ranchi-834001 (Jharkhand) PAN No. AAACC 7476 R Respondent/ Assessee Assessee represented by Shri M.K. Chowdhary & Shri Devesh Poddar, A.Rs. Department represented by Shri Rajib Jain, CIT-DR Date of hearing 05/01/2026 Date of pronouncement 20/02/2026 ORDER PER: BENCH 1. The appeal filed by the assessee and the cross appeal filed by the revenue are directed against

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

5A, Main Road, Ranchi-834001 (Jharkhand) PAN No. AAACC 7476 R Appellant/ Revenue Respondent/ Assessee Assessee represented by Shri M.K. Chowdhary & Shri Devesh Poddar, A.Rs. Department represented by Shri Rajib Jain, CIT-DR Date of hearing 05/01/2026 Date of pronouncement 20/02/2026 O R D E R PER: BENCH 1. The appeal filed by the assessee and the cross appeal filed

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 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

5A, Main Road, Ranchi-834001 (Jharkhand) PAN No. AAACC 7476 R Appellant/ Revenue Respondent/ Assessee Assessee represented by Shri M.K. Chowdhary & Shri Devesh Poddar, A.Rs. Department represented by Shri Rajib Jain, CIT-DR Date of hearing 05/01/2026 Date of pronouncement 20/02/2026 O R D E R PER: BENCH 1. The appeal filed by the assessee and the cross appeal filed

DCIT,CIRCLE-1,RANCHI, 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 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

5A, Main Road, Ranchi-834001 (Jharkhand) PAN No. AAACC 7476 R Appellant/ Revenue Respondent/ Assessee Assessee represented by Shri M.K. Chowdhary & Shri Devesh Poddar, A.Rs. Department represented by Shri Rajib Jain, CIT-DR Date of hearing 05/01/2026 Date of pronouncement 20/02/2026 O R D E R PER: BENCH 1. The appeal filed by the assessee and the cross appeal filed

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

5A, Main Road, Ranchi-834001 (Jharkhand) PAN No. AAACC 7476 R Appellant/ Revenue Respondent/ Assessee Assessee represented by Shri M.K. Chowdhary & Shri Devesh Poddar, A.Rs. Department represented by Shri Rajib Jain, CIT-DR Date of hearing 05/01/2026 Date of pronouncement 20/02/2026 O R D E R PER: BENCH 1. The appeal filed by the assessee and the cross appeal filed

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 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

5A, Main Road, Ranchi-834001 (Jharkhand) PAN No. AAACC 7476 R Appellant/ Revenue Respondent/ Assessee Assessee represented by Shri M.K. Chowdhary & Shri Devesh Poddar, A.Rs. Department represented by Shri Rajib Jain, CIT-DR Date of hearing 05/01/2026 Date of pronouncement 20/02/2026 O R D E R PER: BENCH 1. The appeal filed by the assessee and the cross appeal filed

DCIT,CIRCLE-1,RANCHI, 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 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

5A, Main Road, Ranchi-834001 (Jharkhand) PAN No. AAACC 7476 R Appellant/ Revenue Respondent/ Assessee Assessee represented by Shri M.K. Chowdhary & Shri Devesh Poddar, A.Rs. Department represented by Shri Rajib Jain, CIT-DR Date of hearing 05/01/2026 Date of pronouncement 20/02/2026 O R D E R PER: BENCH 1. The appeal filed by the assessee and the cross appeal filed

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

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 Assessee represented by Shri M.K. Chowdhary & Shri Devesh Poddar, A.Rs. Department represented by Shri Rajib Jain, CIT-DR Date

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

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 Assessee represented by Shri M.K. Chowdhary & Shri Devesh Poddar, A.Rs. Department represented by Shri Rajib Jain, CIT-DR Date

MAA CHINNA CEMENT & ISPAT (P) LTD,HAZARIBAGH vs. ACIT, CIRCLE-2, RANCHI

Bench: Shri S.S.Godara & Dr. A.L. Sainiरोक आवेदन (S.A. No.01/Ran/2020 (Arising Out Ita No.203/Ran/2019) "नधा"रण वष" / Assessment Year:-2015-16

5A Ltd., b/h PNB NH-33, Main Road, Ranchi Ramgarh ant-829122 .. अपीलाथ" /Appellant ""यथ"/Respondent Shri Devesh Poddar, Advocate आवेदक क" ओर से/By Assessee Shri Inderjeet Singh, CIT-DR राज"व क" ओर से/By Revenue 02-03-2020 सुनवाई क" तार"ख/Date of Hearing 02 -03-2020 घोषणा क" तार"ख/Date of Pronouncement आदेश

NISHA SARAWGI,RANCHI vs. ACIT,CIRCLE-2, RANCHI

Appeal is partly allowed in above terms

Bench: Shri S.S.Godara & Dr. A.L. Sainiassessment Year :2015-16

5A, बनाम 206, Mahabir Tower, J.D. Main Road, Central V/s. Compound, main Road, Revenue Building, Ranchi-834001 Annex Building, [PAN No.AFZPS 8212 G] Ranchi-834001 .. अपीलाथ" /Appellant ""यथ"/Respondent Shri K.M. Roy, AR & अपीलाथ" क" ओर से/By Appellant Shri P.S. Paul, AR Mrs. Nisha Singhmar, JCIT-DR ""यथ" क" ओर से/By Respondent 02-03-2020 सुनवाई क" तार