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

2 and 3  The assessee carried on the business of mining and processing of iron ore and its sale and export. A survey was conducted under section 133A and information was collected under section 133/6). The statutory returns, which were filed by the assessee, when compared with the stock position, disclosed a difference of 3 lakh metric tons. The assessee

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

2 and 3  The assessee carried on the business of mining and processing of iron ore and its sale and export. A survey was conducted under section 133A and information was collected under section 133/6). The statutory returns, which were filed by the assessee, when compared with the stock position, disclosed a difference of 3 lakh metric tons. The assessee

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

2 and 3  The assessee carried on the business of mining and processing of iron ore and its sale and export. A survey was conducted under section 133A and information was collected under section 133/6). The statutory returns, which were filed by the assessee, when compared with the stock position, disclosed a difference of 3 lakh metric tons. The assessee

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

2 and 3  The assessee carried on the business of mining and processing of iron ore and its sale and export. A survey was conducted under section 133A and information was collected under section 133/6). The statutory returns, which were filed by the assessee, when compared with the stock position, disclosed a difference of 3 lakh metric tons. The assessee

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

2 and 3\n• The assessee carried on the business of mining and processing of iron\nore and its sale and export. A survey was conducted under section\n133A and information was collected under section 133/6). The statutory\nreturns, which were filed by the assessee, when compared with the\nstock position, disclosed a difference of 3 lakh metric tons

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

2 and 3  The assessee carried on the business of mining and processing of iron ore and its sale and export. A survey was conducted under section 133A and information was collected under section 133/6). The statutory returns, which were filed by the assessee, when compared with the stock position, disclosed a difference of 3 lakh metric tons. The assessee

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

2 and 3  The assessee carried on the business of mining and processing of iron ore and its sale and export. A survey was conducted under section 133A and information was collected under section 133/6). The statutory returns, which were filed by the assessee, when compared with the stock position, disclosed a difference of 3 lakh metric tons. The assessee

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

2 and 3  The assessee carried on the business of mining and processing of iron ore and its sale and export. A survey was conducted under section 133A and information was collected under section 133/6). The statutory returns, which were filed by the assessee, when compared with the stock position, disclosed a difference of 3 lakh metric tons. The assessee

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

2 and 3  The assessee carried on the business of mining and processing of iron ore and its sale and export. A survey was conducted under section 133A and information was collected under section 133/6). The statutory returns, which were filed by the assessee, when compared with the stock position, disclosed a difference of 3 lakh metric tons. The assessee

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

2 and 3  The assessee carried on the business of mining and processing of iron ore and its sale and export. A survey was conducted under section 133A and information was collected under section 133/6). The statutory returns, which were filed by the assessee, when compared with the stock position, disclosed a difference of 3 lakh metric tons. The assessee

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

2 and 3  The assessee carried on the business of mining and processing of iron ore and its sale and export. A survey was conducted under section 133A and information was collected under section 133/6). The statutory returns, which were filed by the assessee, when compared with the stock position, disclosed a difference of 3 lakh metric tons. The assessee

ALOK KUMAR,KANKE ROAD vs. DCIT, CENTRAL CIRCLE TWO

In the result, all the appeals of assessee are partly allowed for statistical purposes

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

reassessment order passed on 29.12.2011 /153A/144 of the Act, due to non- technical person of the firm partner unable to locate order. When Assessment order is received thereafter search new A.R. after his appointment we comes known appeal is not file that the reason appeal is not file on due time. I pray before your honor condemn my delay. Affidavit

ALOK KUMAR,KANKE ROAD vs. DCIT, CENTRAL CIRCLE TWO

In the result, all the appeals of assessee are partly allowed for statistical purposes

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

reassessment order passed on 29.12.2011 /153A/144 of the Act, due to non- technical person of the firm partner unable to locate order. When Assessment order is received thereafter search new A.R. after his appointment we comes known appeal is not file that the reason appeal is not file on due time. I pray before your honor condemn my delay. Affidavit

ALOK KUMAR,KANKE ROAD vs. DCIT, CENTRAL CIRCLE TWO

In the result, all the appeals of assessee are partly allowed for statistical purposes

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

reassessment order passed on 29.12.2011 /153A/144 of the Act, due to non- technical person of the firm partner unable to locate order. When Assessment order is received thereafter search new A.R. after his appointment we comes known appeal is not file that the reason appeal is not file on due time. I pray before your honor condemn my delay. Affidavit

ALOK KUMAR,KANKE ROAD vs. DCIT, CENTRAL CIRCLE TWO

In the result, all the appeals of assessee are partly allowed for statistical purposes

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

reassessment order passed on 29.12.2011 /153A/144 of the Act, due to non- technical person of the firm partner unable to locate order. When Assessment order is received thereafter search new A.R. after his appointment we comes known appeal is not file that the reason appeal is not file on due time. I pray before your honor condemn my delay. Affidavit

ALOK KUMAR,RANCHI vs. DCIT, CENTRAL CIRCLE TWO

In the result, all the appeals of assessee are partly allowed for statistical purposes

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

reassessment order passed on 29.12.2011 /153A/144 of the Act, due to non- technical person of the firm partner unable to locate order. When Assessment order is received thereafter search new A.R. after his appointment we comes known appeal is not file that the reason appeal is not file on due time. I pray before your honor condemn my delay. Affidavit