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
ITA 213/RAN/2024[2013-14]Status: DisposedITAT Ranchi20 Feb 2026AY 2013-14
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 274Section 40
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 contended that it was handling bulk material and there were no facilities to weigh the ore in such quantity and stock records
