M/S PINNACLE CAPITAL SOLUTIONS PRIVATE LIMITED,RANCHI vs. PCIT, RANCHI, CENTRAL REVENUE BUILDING, 5, MAIN ROAD, RANCHI-834004

In the result, this appeal of the assessee is allowed

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahaym/S Pinnacle Capital Solutions (P) Ltd., P.C.I.T., Virdi Niwas, Jamshedpur, East Ranchi. Vs. Singhbhum, Jharkhand-831001. Pan No. Aaacp 9726 H Appellant/ Assessee Respondent/ Revenue

disallowed while passing the order under Section 143(3) of the Act. Since the Assessing Officer has failed to do so, the said omission resulted in short computation of income of Rs. 2,00,93,041 and consequential tax effect of Rs. 65,42,767/-. 4. Aggrieved by the order passed by the ld. PCIT under Section

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

92,000\n2,21,98,000\n91,73,000\nDisputed\nDisputed\nDisputed\nTotal Rs.\n2,87,64,70,000\n56,04,32,000\n2,65,77,93,000\nDisputed\n57,14,34,000\nDisputed\n5,95,76,000\nGrand total Disputes Rs.\nM/S CENTRAL COALFIELDS Ltd.\nAssessee's Appeals-disputed Additions\nSI.\nHead\nΙ.Τ.Α. No.\nLease Rent/ Depreciation

CCL,RANCHI vs. DCIT CIR-1, RANCHI

92,000\n2,21,98,000\n91,73,000\nDisputed\nDisputed\nDisputed\nTotal Rs.\n2,87,64,70,000\n56,04,32,000\n2,65,77,93,000\nDisputed\n57,14,34,000\nDisputed\n5,95,76,000\nGrand total Disputes Rs.\nM/S CENTRAL COALFIELDS Ltd.\nAssessee's Appeals-disputed Additions\nSI.\nHead\nΙ.Τ.Α. No.\nLease Rent/ Depreciation

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

92,000\n2,21,98,000\n91,73,000\nDisputed\nDisputed\nDisputed\nDisputed\nDisputed\nTotal Rs.\n2,87,64,70,000\n56,04,32,000\n2,65,77,93,000\n57,14,34,000\n5,95,76,000\nGrand total Disputes Rs.\nM/S CENTRAL COALFIELDS Ltd.\nAssessee's Appeals-disputed Additions\nSI.\nHead

DCIT CIR-1, RANCHI vs. CCL, RANCHI

92,000\n2,21,98,000\n91,73,000\nPrior period exp. not exceeding Rs. 10 Lacs,\non estimate @ 50%- enhancement\nRepair expenses\nStripping Activity Adjustment\nR & D Expenses and Actuary Payment\nExpense u/s 35E\nInt. u/s 234A / 234B\nDisputed\nDisputed\nDisputed\nDisputed\nDisputed\nTotal

DCIT CIR-1, RANCHI vs. CCL, RANCHI

92,000\n2,21,98,000\n91,73,000\nDisputed\nDisputed\nDisputed\nDisputed\nDisputed\nTotal Rs.\n2,87,64,70,000\n56,04,32,000\n2,65,77,93,000\n57,14,34,000\n5,95,76,000\nGrand total Disputes Rs.\nM/S CENTRAL COALFIELDS Ltd.\nAssessee's Appeals-disputed Additions\nSI.\nHead

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

92,000\n2,21,98,000\n91,73,000\n12 Prior period exp. not exceeding Rs. 10 Lacs,\non estimate @ 50%- enhancement\n13 Repair expenses\n14 Stripping Activity Adjustment\n18 R & D Expenses and Actuary Payment\nExpense u/s 35E\nInt. u/s 234A / 234B\nTotal

CCL,RNCHI vs. ACIT CIR-1 , RANCHI

92,000\n2,21,98,000\n91,73,000\nPrior period exp. not exceeding Rs. 10 Lacs,\non estimate @ 50%- enhancement\nRepair expenses\nStripping Activity Adjustment\nR & D Expenses and Actuary Payment\nExpense u/s 35E\nInt. u/s 234A / 234B\nDisputed\nDisputed\nDisputed\nDisputed\nDisputed\nTotal

CCL,RANCHI vs. ACIT CIR-1, RANCHI

92,000\n2,21,98,000\n91,73,000\nPrior period exp. not exceeding Rs. 10 Lacs,\non estimate @ 50%- enhancement\nRepair expenses\nStripping Activity Adjustment\nR & D Expenses and Actuary Payment\nExpense u/s 35E\nInt. u/s 234A / 234B\nTotal

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

92,000\n2,21,98,000\n91,73,000\nDisputed\nDisputed\nDisputed\nTotal Rs.\n2,87,64,70,000\n56,04,32,000\n2,65,77,93,000\nDisputed\n57,14,34,000\nDisputed\n5,95,76,000\nGrand total Disputes Rs.\nM/S CENTRAL COALFIELDS Ltd.\nAssessee's Appeals-disputed Additions\nSI.\nHead\nΙ.Τ.Α. No.\nLease Rent/ Depreciation

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

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

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

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

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

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

Section 37(1) of the Income-tax Act, 1961 - Business expenditure\nAllowability of (Welfare expenses of employees)\nAssessee-\ncompany was engaged in business of coal mining It claimed\nexpenses incurred towards welfare of of its employees like canteen,\nhostels, etc. business expenditure Commissioner disallowed same\non ground that said expenditures had not been properly explained\nand that assessee

CCL ,RANCHI vs. DCIT CIR-1 , RANCHI

92,000\n2,21,98,000\n91,73,000\nTotal Rs.\n2,87,64,70,000\n56,04,32,000\n2,65,77,93,000\n57,14,34,000\n5,95,76,000\nGrand total Disputes Rs.\nM/S CENTRAL COALFIELDS Ltd.\nAssessee's Appeals-disputed Additions\nSI.\nHead

CCL,RANCHI vs. DCIT CIR01 , RANCHI

92,000\n2,21,98,000\nDisputed\n2,87,64,70,000\n56,04,32,000\nPA\nAY 2008-09\n166/RAN/2017\nBy Assessee\n2,80,62,000\n26,65,86,000\n25,20,60,000\n26,19,00,000\n2,20,00,000\n2,13,49,00,000\n19,85,73,000\nPA\nAY 2009-10\n167/RAN/2017\nBy Assessee