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
ITA 218/RAN/2024[2011-12]Status: DisposedITAT Ranchi20 Feb 2026AY 2011-12
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
Section 271Section 271(1)(c)Section 274
41,440/-
As such the penalty imposed for inaccurate particulars is unjustified, arbitrary and without any basis, without appreciating the facts and the law which is no more res-integra, as aforesaid.
6. For that other grounds, if any will be argued / taken up at the time of hearing.
The revenue, on the other hand, in its appeal, has raised
