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

143(3) was framed on 01/01/2013 wherein certain additions were made and subsequent to which penalty proceedings U/s 271(1)(c) was initiated vide notice dated 01/01/2013 copy of which is attached herewith. M/s CCL Vs DCIT & 1 Anr. 3. That the AO passed the penalty order U/s 271(1)(c) on 30/11/2017 imposing a penalty

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

143(3) was framed on 12/03/2014 wherein certain additions were made and subsequent to which penalty proceedings U/s 271(1)(c) was initiated vide notice dated 12/03/2014 copy of which is attached herewith. 3. That the AO passed the penalty order U/s 271(1)(c) on 30/11/2017 imposing a penalty of Rs. 19,17,01,098/- being

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

143(3) was framed\non 01/01/2013 wherein certain additions were made and subsequent to\nwhich penalty proceedings U/s 271(1)(c) was initiated vide notice dated\n01/01/2013 copy of which is attached herewith.\n3. That the AO passed the penalty order U/s 271(1)(c) on 30/11/2017\nimposing a penalty of Rs. 2,68,09,200/- being

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

143(3) was framed on 30/01/2015 wherein certain additions were made and subsequent to which penalty proceedings U/s 271(1)(c) was initiated vide notice dated 30/01/2015 and further by final notice dated 10/11/2017 copy of which is attached herewith. 3. That the AO passed the penalty order U/s 271(1)(c) on 04/12/2017 imposing a penalty

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

143(3) was framed on 26/12/2008 wherein certain additions were made and subsequent to which penalty proceedings U/s 271(1)(c) was initiated vide notice dated 26/12/2008 copy of which is attached herewith. 3. That the AO passed the penalty order U/s 271(1)(c) on 30/11/2017 imposing a penalty of Rs. 104,67,04,500/- being

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

143(3) was framed on 12/03/2014 wherein certain additions were made and subsequent to which penalty proceedings U/s 271(1)(c) was initiated vide notice dated 12/03/2014 copy of which is attached herewith. 3. That the AO passed the penalty order U/s 271(1)(c) on 30/11/2017 imposing a penalty of Rs. 19,17,01,098/- being

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

143(3) was framed on 21/01/2016 wherein certain additions were made and subsequent to which penalty proceedings U/s 271(1)(c) was initiated vide notice dated M/s CCL Vs DCIT & 1 Anr. 21/01/2016 and further by final notice dated 10/11/2017 copy of which is attached herewith. 3. That the AO passed the penalty order U/s 271(1)(c) on 30/11/2017

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

143(3) was framed on 16/12/2011 wherein certain additions were made and subsequent to which penalty proceedings U/s 271(1)(c) was initiated vide notice dated 16/12/2011 copy of which is attached herewith. 3. That the AO passed the penalty order U/s 271(1)(c) on 30/11/2017 imposing a penalty of Rs. 69,68,01,600/- being

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

143(3) was framed on 16/12/2011 wherein certain additions were made and subsequent to which penalty proceedings U/s 271(1)(c) was initiated vide notice dated 16/12/2011 copy of which is attached herewith. 3. That the AO passed the penalty order U/s 271(1)(c) on 30/11/2017 imposing a penalty of Rs. 69,68,01,600/- being

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

143(3) was framed on 26/12/2008 wherein certain additions were made and subsequent to which penalty proceedings U/s 271(1)(c) was initiated vide notice dated 26/12/2008 copy of which is attached herewith. 3. That the AO passed the penalty order U/s 271(1)(c) on 30/11/2017 imposing a penalty of Rs. 104,67,04,500/- being

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

In the result, appeal of the assessee is allowed

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

143(3) was framed on 30/12/2010 wherein certain additions were made and subsequent to which penalty proceedings U/s 271(1)(c) was initiated vide notice dated 30/12/2010 copy of which is attached herewith. 3. That the AO passed the penalty order U/s 271(1)(c) on 30/11/2017 imposing a penalty of Rs. 99,32,22,000/- being

JOKHIRAM DURGADUTT,RANCHI vs. DCIT, CIRCLE-1, RANCHI

In the result, this appeal of the assessee is allowed

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahayjokhiram Durgadutt, D.C.I.T., 9, J.D. Corporate, Behind J.D. High Circle-1, Vs. Street, Main Road, Ranchi-834001 Ranchi. (Jharkhand) Pan No. Aabfj 2200 Q Appellant/ Assessee Respondent/ Revenue

penalty of Rs. 21,12,388/- u/s 271(1)(c) and the ld. CIT(A) is not justified in upholding the same. 3. That the other and further grounds shall be urged at the time of hearing." 2. Facts of the case, in brief, are that the assessment in this case was completed under Section 143

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, RANCHI, RANCHI vs. SHRI KAMAL BHUSHAN, RANCHI

In the result, appeal filed by the revenue is dismissed and the cross objection of the assessee is allowed

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

143(3) of the Act was passed in this case on 30/12/2016 on a total income of Rs. 7,02,84,030/-. While completing the assessment for the A.Y. 2014-15, penalty proceedings under Section 271(1)(c) of the Act was also initiated and notice under Section 271(1)(c) r.w.s. 274 of the Act was issued on 30/12/2016

PADAM KUMAE JAIN,RANCHI vs. CIT, CENTRAL, PATNA

In the result, the appeal filed by the assessee is allowed

Bench: Shri S.S. Godara, Jm & Dr. A.L. Saini, Am आयकरअपीलसं./Ita No.289/Ran/2019 (िनधा"रणवष" / Assessment Year: 2012-13) Padam Kumar Jain Vs. Cit, Central, Cr Building, Beer Chand Patel Marg, Patna – 800001. Ratanlalsurajmal Compound, Main Road, Ranchi – 834001, Jharkhand "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Abrpj 0001 E (Assessee) .. (Revenue)

penalty u/s 271(1)(b) of the Income Tax Act, 1961 may be (in addition to tax, if any, payable imposed for a sum of ten thousand rupees for each such failure.” 11. We note that by way of issue of notice under section 142(1) of the Act, as noted above, the assessing officer, during the original assessment proceedings

ACIT, CIRCLE-3, RANCHI vs. SHRI SUMIT RAMSISARIA, RANCHI

Bench: Shri J.Sudhakar Reddy & Shri S.S.Godara

143(3) of the Income Tax Act, 1961; in short ‘the Act’. Heard both the parties. Case files perused. ITA No.222/R/2019 & C.O.12/R/2019 A.Y. 2014-15 ACIT, Cir-3,RAN Vs. Sh Sumit Ramsisaria Page 2 2. The Revenue’s sole substantive grievance raised in the instant lis seeks to reverse the Assessing Officer’s action treating the assessee’s sundry

SHRI NIRANJAN KUMAR AGARWAL,DHANBAD vs. ITO WD-2(1), DHANBAD

In the result, appeal of the assessee is allowed

Bench: Shri N.S Saini

section 142(1) / 143(2) of the Income-tax Act, 1961. ***have concealed the particulars of your income or furnished in accurate particulars of such income. You are hereby requested to appear before me at 3.30 PM on 21.1.2016 and show cause why an order imposing a penalty on you should not be made u/s 271

SRI AJAY KUMAR MURARKA,JAMSHEDPUR vs. ACIT,CIRCLE-1(1),, JAMSHEDPUR

In the result, appeal of the assessee is allowed

Bench: Shri Sonjoy Sarma & Shri Girish Agrawal

271(1)(c) of the Income-tax Act, 1961 (hereinafter referred to as the “Act”), dated 27.12.2017 and 14.02.2019 respectively, for AY 2011-12. 2. Grounds raised by the assessee in the Memorandum of Appeal in Form 36 are reproduced as under: “1. For that the proceedings being initiated u/s

SRI AJAY KUMAR MURARKA,JAMSHEDPUR vs. ACIT, JAMSHEDPUR

In the result, appeal of the assessee is allowed

Bench: Shri Sonjoy Sarma & Shri Girish Agrawal

271(1)(c) of the Income-tax Act, 1961 (hereinafter referred to as the “Act”), dated 27.12.2017 and 14.02.2019 respectively, for AY 2011-12. 2. Grounds raised by the assessee in the Memorandum of Appeal in Form 36 are reproduced as under: “1. For that the proceedings being initiated u/s