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28 results for “section 68”+ Section 120clear

Sorted by relevance

Delhi1,149Mumbai933Karnataka517Bangalore398Jaipur201Pune200Kolkata198Hyderabad196Chennai191Ahmedabad169Chandigarh151Cochin101Indore75Raipur73Surat55Calcutta53Telangana51Rajkot48Cuttack40Visakhapatnam37Lucknow34Panaji31Guwahati31Nagpur29Ranchi28Amritsar20Patna19SC14Allahabad12Jodhpur7Rajasthan6Varanasi6Agra5Jabalpur4Orissa3Dehradun2ASHOK BHAN DALVEER BHANDARI1Andhra Pradesh1A.K. SIKRI ROHINTON FALI NARIMAN1Kerala1

Key Topics

Disallowance27Depreciation26Section 14A21Section 35E20Section 234A20Addition to Income12Section 1442Section 692

M/S ANJENEYA ISPAT LTD.,SARAIKELA vs. DEPUTY COMMISSIONE OF INCOME TAX, CIRCELE-1, JAMSHEDPUR, JAMSHEDPUR

In the result, the appeal of the assessee is allowed

ITA 75/RAN/2022[2009-10]Status: DisposedITAT Ranchi06 Jan 2026AY 2009-10

Bench: Shri Sonjoy Sarma & Shri Ratnesh Nandan Sahayi.T.A. No.75/Ran/2022 Assessment Year: 2009-10 M/S Anjeneya Ispat Ltd.…………….…….…............................……….……Appellant 29, Rain Basera, Sanjay Nagar Colony, Adityapur, Saraikela, Jharkhand- 831013. [Pan: Aagca1031N] Vs. Dcit, Circle-1, Jamshedpur.….....…..…..….........……........……...…..…..Respondent Appearances By: Shri Devesh Poddar, Adv., Appeared On Behalf Of The Appellant. Shri Kanhaiya Lal Kanak, Cit, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : December 18, 2025 Date Of Pronouncing The Order : January 06, 2026 Order Per Sonjoy Sarma: This Appeal Filed By The Assessee Is Directed Against The Order Of The Cit(A), Jamshedpur (Hereinafter Referred To As “Cit(A)”) Dated 25.09.2017 Passed Under Section 250 Of The Income-Tax Act, 1961 (Hereinafter Referred To As The “Act”). 2. Brief Facts Of The Case Are That The Assessee Filed Its Return Of Income For The Assessment Year 2019–20 Declaring A Total Income Of ₹62,64,116. The Case Was Selected For Complete Scrutiny. During The Relevant Previous Year, A Survey Operation Under Section 133A Of The Income-Tax Act, 1961 Was Conducted At The Business Premises Of The Assessee On 16.02.2019. Subsequently, Statutory Notices Under Sections 143(2) & 142(1) Of The Act Were Issued. In Response Thereto, The Assessee Appeared From Time To Time & Furnished Various Details & Documents As Called For. The Same Were Examined & Discussed By The Assessing Officer During The Course Of Assessment Proceedings. During

Section 10(23)Section 133ASection 133A(3)

Showing 1–20 of 28 · Page 1 of 2

Section 145A
Section 14A
Section 250
Section 40
Section 69
Section 69C

120 (Chennai - Trib.)[21- 12-2022] wherein it has been held as under:- 7. Both the sides have been heard, perused the materials available on record and gone through the orders of authorities below including paper book filed by the assessee. In this case, the Assessing Officer made addition of Rs. 6,00,000/- as unexplained credit. However, the Assessing

DCIT CIRCLE-3, BOKARO vs. YAVVARI NARAYAN RAO, BOKARO

In the result, the appeal is allowed

ITA 246/RAN/2016[2010-11]Status: DisposedITAT Ranchi30 May 2018AY 2010-11

Bench: Shri N.S.Saini & Shri Pavan Kumar Gadalea.Y. : 2010-2011 Dcit, Circle-3, Bokaro Vs Shri Yavvari Narayan Rao, A-1, Sector Market-1, Ram Mandir, Sec-1, B.S.City-827001 Pan No. : Aajcs 7786 F Respondent (Appellant) . Revenue By :Shri A.K.Mohanty, Jcit Assessee By : None Date Of Hearing : 28.05.2018 Date Of Pronouncement : 30.05.2018 O R D E R Per Pavan Kumar Gadale, Jm: This Is An Appeal Filed By The Revenue Against The Order Of Cit(A)

For Appellant: NoneFor Respondent: Shri A.K.Mohanty, JCIT
Section 143(1)Section 143(2)Section 144Section 44

120/- and the return of income was duly processed u/s.143(1) of the Act and the case was selected for scrutiny under CASS. Subsequently, notice u/s.143(2) & 142(1) of the Act were issued to the assessee. In compliance, the AR of the assessee appeared from time to time and case was discussed. Thereafter the AO completed the assessment

CCL,RANCHI vs. DCIT CIR-1, RANCHI

ITA 165/RAN/2017[07-08]Status: DisposedITAT Ranchi05 Jan 2026
Section 14ASection 234ASection 35E

120, 74/RAN/2024\n(AY: 2018-19, 2019-20 & 2020-21)\nM/s Central Coalfields Limited,\nVs.\nAddl.CIT, Range-1, Ranchi\nDarbhanga House, Office of GM\nFinance-A, Opp. Governor House\nRanchi-834001\nस्थायी लेखा सं./PAN No. : AAACC 7476 R\nAND\nआयकर अपील सं./ITA Nos. 172, 173, 174, 175, 176,177,178 & 235/RAN/2017

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

ITA 178/RAN/2017[12-13]Status: DisposedITAT Ranchi05 Jan 2026
Section 14ASection 234ASection 35E

120, 74/RAN/2024\n(AY: 2018-19, 2019-20 & 2020-21)\nM/s Central Coalfields Limited,\nVs. Addl.CIT, Range-1, Ranchi\nDarbhanga House, Office of GM\nFinance-A, Opp. Governor House\nRanchi-834001\nस्थायी लेखा सं./PAN No. : AAACC 7476 R\nAND\nआयकर अपील सं./ITA Nos. 172, 173, 174, 175, 176,177,178 & 235/RAN/2017

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

ITA 174/RAN/2017[08-09]Status: DisposedITAT Ranchi05 Jan 2026
Section 14ASection 234ASection 35E

120, 74/RAN/2024\n(AY: 2018-19, 2019-20 & 2020-21)\nM/s Central Coalfields Limited,\nVs. Addl.CIT, Range-1, Ranchi\nDarbhanga House, Office of GM\nFinance-A, Opp. Governor House\nRanchi-834001\nस्थायी लेखा सं./PAN No. : AAACC 7476 R\nAND\nआयकर अपील सं./ITA Nos. 172, 173, 174, 175, 176,177,178 & 235/RAN/2017

CCL,RANCHI vs. ACIT CIR-1, RANCHI

ITA 166/RAN/2017[08-09]Status: DisposedITAT Ranchi05 Jan 2026
Section 14ASection 234ASection 35E

120, 74/RAN/2024\n(AY: 2018-19, 2019-20 & 2020-21)\nM/s Central Coalfields Limited,\nVs.\nAddl.CIT, Range-1, Ranchi\nDarbhanga House, Office of GM\nFinance-A, Opp. Governor House\nRanchi-834001\nस्थायी लेखा सं./PAN No. : AAACC 7476 R\nAND\nआयकर अपील सं./ITA Nos. 172, 173, 174, 175, 176,177,178 & 235/RAN/2017

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

ITA 74/RAN/2024[2020-21]Status: DisposedITAT Ranchi05 Jan 2026AY 2020-21
Section 14ASection 234ASection 35E

120, 74/RAN/2024\n(AY: 2018-19, 2019-20 & 2020-21)\nM/s Central Coalfields Limited,\nVs. Addl.CIT, Range-1, Ranchi\nDarbhanga House, Office of GM\nFinance-A, Opp. Governor House\nRanchi-834001\nस्थायी लेखा सं./PAN No. : AAACC 7476 R\nAND\nआयकर अपील सं./ITA Nos. 172, 173, 174, 175, 176,177,178 & 235/RAN/2017

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

ITA 32/RAN/2018[14-15]Status: DisposedITAT Ranchi05 Jan 2026
Section 14ASection 234ASection 35E

120, 74/RAN/2024\n(AY: 2018-19, 2019-20 & 2020-21)\nM/s Central Coalfields Limited,\nVs. Addl.CIT, Range-1, Ranchi\nDarbhanga House, Office of GM\nFinance-A, Opp. Governor House\nRanchi-834001\nस्थायी लेखा सं./PAN No. : AAACC 7476 R\nAND\nआयकर अपील सं./ITA Nos. 172, 173, 174, 175, 176,177,178 & 235/RAN/2017

CCL,RNCHI vs. ACIT CIR-1 , RANCHI

ITA 167/RAN/2017[09-10]Status: DisposedITAT Ranchi05 Jan 2026
Section 14ASection 234ASection 35E

120, 74/RAN/2024\n(AY: 2018-19, 2019-20 & 2020-21)\nM/s Central Coalfields Limited,\nVs. Addl.CIT, Range-1, Ranchi\nDarbhanga House, Office of GM\nFinance-A, Opp. Governor House\nRanchi-834001\nस्थायी लेखा सं./PAN No. : AAACC 7476 R\nAND\nआयकर अपील सं./ITA Nos. 172, 173, 174, 175, 176,177,178 & 235/RAN/2017

DCIT CIR-1, RANCHI vs. CCL, RANCHI

ITA 176/RAN/2017[10-11]Status: DisposedITAT Ranchi05 Jan 2026
Section 14ASection 234ASection 35E

120, 74/RAN/2024\n(AY: 2018-19, 2019-20 & 2020-21)\nM/s Central Coalfields Limited,\nVs. Addl.CIT, Range-1, Ranchi\nDarbhanga House, Office of GM\nFinance-A, Opp. Governor House\nRanchi-834001\nस्थायी लेखा सं./PAN No. : AAACC 7476 R\nAND\nआयकर अपील सं./ITA Nos. 172, 173, 174, 175, 176,177,178 & 235/RAN/2017

CCL,RANCHI vs. DCIT CIR01 , RANCHI

ITA 168/RAN/2017[10-11]Status: DisposedITAT Ranchi05 Jan 2026
Section 14ASection 234ASection 35E

120, 74/RAN/2024\n(AY: 2018-19, 2019-20 & 2020-21)\nM/s Central Coalfields Limited,\nVs. Addl.CIT, Range-1, Ranchi\nDarbhanga House, Office of GM\nFinance-A, Opp. Governor House\nRanchi-834001\nस्थायी लेखा सं./PAN No. : AAACC 7476 R\nAND\nआयकर अपील सं./ITA Nos. 172, 173, 174, 175, 176,177,178 & 235/RAN/2017

CCL ,RANCHI vs. DCIT CIR-1 , RANCHI

ITA 266/RAN/2017[13-14]Status: DisposedITAT Ranchi05 Jan 2026
Section 14ASection 234ASection 35E

120, 74/RAN/2024\n(AY: 2018-19, 2019-20 & 2020-21)\nM/s Central Coalfields Limited,\nVs.\nAddl.CIT, Range-1, Ranchi\nDarbhanga House, Office of GM\nFinance-A, Opp. Governor House\nRanchi-834001\nस्थायी लेखा सं./PAN No. : AAACC 7476 R\nAND\nआयकर अपील सं./ITA Nos. 172, 173, 174, 175, 176,177,178 & 235/RAN/2017

CCL,RANCHI vs. ADDITIONAL CIT RG-1 , RANCHI

In the result, appeal of the assessee in ITA No

ITA 169/RAN/2017[11-12]Status: DisposedITAT Ranchi05 Jan 2026

Bench: Shri George Mathan, Jm & Shri Ratnesh Nandan Sahay, Am आयकर अपील सं./Ita Nos.164,165,166,167,168,169,170&266/Ran/2017 (A.Y :2006-07, 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13, 2013-14) आयकर अपील सं./Ita Nos.32/Ran/2018 (Ay : 2014-2015) आयकर अपील सं./Ita Nos.190 & 191/Ran/2019 (Ay:2015-16 & 2016-17) आयकर अपील सं./Ita Nos.119, 120, 74/Ran/2024 (Ay: 2018-19, 2019-20 & 2020-21) M/S Central Coalfields Limited, Vs. Addl.Cit, Range-1, Ranchi Darbhanga House, Office Of Gm Finance-A, Opp. Governor House Ranchi-834001 स्थायी लेखा सं./Pan No. : Aaacc 7476 R & आयकर अपील सं./Ita Nos.172,173,174,175,176,177,178 & 235/Ran/2017 (A.Y :2006-07, 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13, 2013-14) आयकर अपील सं./Ita No.37/Ran/2018 (Ay : 2014-2015) आयकर अपील सं./Ita Nos.174 & 175/Ran/2019 (Ay:2015-16 & 2016-17) आयकर अपील सं./Ita Nos.47, 203, 204, 128/Ran/2024 (Ay: 2017-2018, 2018-19, 2019-20 & 2020-21) Addl.Cit, Range-1, Ranchi Vs. M/S Central Coalfields Limited, Darbhanga House, Office Of Gm Finance-A, Opp. Governor House Ranchi-834001 स्थायी लेखा सं./Pan No. : Aaacc 7476 R (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 : 05/01/2026 घोषणा की तारीख/Date Of Pronouncement : 05/01/2026 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 12.04.2017, 26.04.2017, 25.04.2027, 28.04.2017, 08.11.2017

For Appellant: Shri M.K.ChowdharyFor Respondent: Shri Rajib Jain, CIT-DR

120, 74/RAN/2024 (AY: 2018-19, 2019-20 & 2020-21) M/s Central Coalfields Limited, Vs. Addl.CIT, Range-1, Ranchi Darbhanga House, Office of GM Finance-A, Opp. Governor House Ranchi-834001 स्थायी लेखा सं./PAN No. : AAACC 7476 R AND आयकर अपील सं./ITA Nos.172,173,174,175,176,177,178 & 235/RAN/2017

DCIT CIRCLE-1 RANCHI, RANCHI vs. CENTRAL COALFIELD LTD, RANCHI

In the result, appeal of the assessee in ITA No

ITA 203/RAN/2024[2018-19]Status: DisposedITAT Ranchi05 Jan 2026AY 2018-19

Bench: Shri George Mathan, Jm & Shri Ratnesh Nandan Sahay, Am आयकर अपील सं./Ita Nos.164,165,166,167,168,169,170&266/Ran/2017 (A.Y :2006-07, 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13, 2013-14) आयकर अपील सं./Ita Nos.32/Ran/2018 (Ay : 2014-2015) आयकर अपील सं./Ita Nos.190 & 191/Ran/2019 (Ay:2015-16 & 2016-17) आयकर अपील सं./Ita Nos.119, 120, 74/Ran/2024 (Ay: 2018-19, 2019-20 & 2020-21) M/S Central Coalfields Limited, Vs. Addl.Cit, Range-1, Ranchi Darbhanga House, Office Of Gm Finance-A, Opp. Governor House Ranchi-834001 स्थायी लेखा सं./Pan No. : Aaacc 7476 R & आयकर अपील सं./Ita Nos.172,173,174,175,176,177,178 & 235/Ran/2017 (A.Y :2006-07, 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13, 2013-14) आयकर अपील सं./Ita No.37/Ran/2018 (Ay : 2014-2015) आयकर अपील सं./Ita Nos.174 & 175/Ran/2019 (Ay:2015-16 & 2016-17) आयकर अपील सं./Ita Nos.47, 203, 204, 128/Ran/2024 (Ay: 2017-2018, 2018-19, 2019-20 & 2020-21) Addl.Cit, Range-1, Ranchi Vs. M/S Central Coalfields Limited, Darbhanga House, Office Of Gm Finance-A, Opp. Governor House Ranchi-834001 स्थायी लेखा सं./Pan No. : Aaacc 7476 R (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 : 05/01/2026 घोषणा की तारीख/Date Of Pronouncement : 05/01/2026 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 12.04.2017, 26.04.2017, 25.04.2027, 28.04.2017, 08.11.2017

For Appellant: Shri M.K.ChowdharyFor Respondent: Shri Rajib Jain, CIT-DR

120, 74/RAN/2024 (AY: 2018-19, 2019-20 & 2020-21) M/s Central Coalfields Limited, Vs. Addl.CIT, Range-1, Ranchi Darbhanga House, Office of GM Finance-A, Opp. Governor House Ranchi-834001 स्थायी लेखा सं./PAN No. : AAACC 7476 R AND आयकर अपील सं./ITA Nos.172,173,174,175,176,177,178 & 235/RAN/2017

DCIT, CIRCLE-1, RANCHI, RANCHI vs. CENTRAL COALFIELD LIMITED, RANCHI

In the result, appeal of the assessee in ITA No

ITA 128/RAN/2024[2020-21]Status: DisposedITAT Ranchi05 Jan 2026AY 2020-21

Bench: Shri George Mathan, Jm & Shri Ratnesh Nandan Sahay, Am आयकर अपील सं./Ita Nos.164,165,166,167,168,169,170&266/Ran/2017 (A.Y :2006-07, 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13, 2013-14) आयकर अपील सं./Ita Nos.32/Ran/2018 (Ay : 2014-2015) आयकर अपील सं./Ita Nos.190 & 191/Ran/2019 (Ay:2015-16 & 2016-17) आयकर अपील सं./Ita Nos.119, 120, 74/Ran/2024 (Ay: 2018-19, 2019-20 & 2020-21) M/S Central Coalfields Limited, Vs. Addl.Cit, Range-1, Ranchi Darbhanga House, Office Of Gm Finance-A, Opp. Governor House Ranchi-834001 स्थायी लेखा सं./Pan No. : Aaacc 7476 R & आयकर अपील सं./Ita Nos.172,173,174,175,176,177,178 & 235/Ran/2017 (A.Y :2006-07, 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13, 2013-14) आयकर अपील सं./Ita No.37/Ran/2018 (Ay : 2014-2015) आयकर अपील सं./Ita Nos.174 & 175/Ran/2019 (Ay:2015-16 & 2016-17) आयकर अपील सं./Ita Nos.47, 203, 204, 128/Ran/2024 (Ay: 2017-2018, 2018-19, 2019-20 & 2020-21) Addl.Cit, Range-1, Ranchi Vs. M/S Central Coalfields Limited, Darbhanga House, Office Of Gm Finance-A, Opp. Governor House Ranchi-834001 स्थायी लेखा सं./Pan No. : Aaacc 7476 R (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 : 05/01/2026 घोषणा की तारीख/Date Of Pronouncement : 05/01/2026 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 12.04.2017, 26.04.2017, 25.04.2027, 28.04.2017, 08.11.2017

For Appellant: Shri M.K.ChowdharyFor Respondent: Shri Rajib Jain, CIT-DR

120, 74/RAN/2024 (AY: 2018-19, 2019-20 & 2020-21) M/s Central Coalfields Limited, Vs. Addl.CIT, Range-1, Ranchi Darbhanga House, Office of GM Finance-A, Opp. Governor House Ranchi-834001 स्थायी लेखा सं./PAN No. : AAACC 7476 R AND आयकर अपील सं./ITA Nos.172,173,174,175,176,177,178 & 235/RAN/2017

DCIT CIRCLE-1 , RANCHI vs. M/S CCL , RANCHI

In the result, appeal of the assessee in ITA No

ITA 175/RAN/2019[2016-17]Status: DisposedITAT Ranchi05 Jan 2026AY 2016-17

Bench: Shri George Mathan, Jm & Shri Ratnesh Nandan Sahay, Am आयकर अपील सं./Ita Nos.164,165,166,167,168,169,170&266/Ran/2017 (A.Y :2006-07, 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13, 2013-14) आयकर अपील सं./Ita Nos.32/Ran/2018 (Ay : 2014-2015) आयकर अपील सं./Ita Nos.190 & 191/Ran/2019 (Ay:2015-16 & 2016-17) आयकर अपील सं./Ita Nos.119, 120, 74/Ran/2024 (Ay: 2018-19, 2019-20 & 2020-21) M/S Central Coalfields Limited, Vs. Addl.Cit, Range-1, Ranchi Darbhanga House, Office Of Gm Finance-A, Opp. Governor House Ranchi-834001 स्थायी लेखा सं./Pan No. : Aaacc 7476 R & आयकर अपील सं./Ita Nos.172,173,174,175,176,177,178 & 235/Ran/2017 (A.Y :2006-07, 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13, 2013-14) आयकर अपील सं./Ita No.37/Ran/2018 (Ay : 2014-2015) आयकर अपील सं./Ita Nos.174 & 175/Ran/2019 (Ay:2015-16 & 2016-17) आयकर अपील सं./Ita Nos.47, 203, 204, 128/Ran/2024 (Ay: 2017-2018, 2018-19, 2019-20 & 2020-21) Addl.Cit, Range-1, Ranchi Vs. M/S Central Coalfields Limited, Darbhanga House, Office Of Gm Finance-A, Opp. Governor House Ranchi-834001 स्थायी लेखा सं./Pan No. : Aaacc 7476 R (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 : 05/01/2026 घोषणा की तारीख/Date Of Pronouncement : 05/01/2026 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 12.04.2017, 26.04.2017, 25.04.2027, 28.04.2017, 08.11.2017

For Appellant: Shri M.K.ChowdharyFor Respondent: Shri Rajib Jain, CIT-DR

120, 74/RAN/2024 (AY: 2018-19, 2019-20 & 2020-21) M/s Central Coalfields Limited, Vs. Addl.CIT, Range-1, Ranchi Darbhanga House, Office of GM Finance-A, Opp. Governor House Ranchi-834001 स्थायी लेखा सं./PAN No. : AAACC 7476 R AND आयकर अपील सं./ITA Nos.172,173,174,175,176,177,178 & 235/RAN/2017

DCIT CIR-1 , RANCHI vs. CCL, RANCHI

In the result, appeal of the assessee in ITA No

ITA 175/RAN/2017[09-10]Status: DisposedITAT Ranchi05 Jan 2026

Bench: Shri George Mathan, Jm & Shri Ratnesh Nandan Sahay, Am आयकर अपील सं./Ita Nos.164,165,166,167,168,169,170&266/Ran/2017 (A.Y :2006-07, 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13, 2013-14) आयकर अपील सं./Ita Nos.32/Ran/2018 (Ay : 2014-2015) आयकर अपील सं./Ita Nos.190 & 191/Ran/2019 (Ay:2015-16 & 2016-17) आयकर अपील सं./Ita Nos.119, 120, 74/Ran/2024 (Ay: 2018-19, 2019-20 & 2020-21) M/S Central Coalfields Limited, Vs. Addl.Cit, Range-1, Ranchi Darbhanga House, Office Of Gm Finance-A, Opp. Governor House Ranchi-834001 स्थायी लेखा सं./Pan No. : Aaacc 7476 R & आयकर अपील सं./Ita Nos.172,173,174,175,176,177,178 & 235/Ran/2017 (A.Y :2006-07, 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13, 2013-14) आयकर अपील सं./Ita No.37/Ran/2018 (Ay : 2014-2015) आयकर अपील सं./Ita Nos.174 & 175/Ran/2019 (Ay:2015-16 & 2016-17) आयकर अपील सं./Ita Nos.47, 203, 204, 128/Ran/2024 (Ay: 2017-2018, 2018-19, 2019-20 & 2020-21) Addl.Cit, Range-1, Ranchi Vs. M/S Central Coalfields Limited, Darbhanga House, Office Of Gm Finance-A, Opp. Governor House Ranchi-834001 स्थायी लेखा सं./Pan No. : Aaacc 7476 R (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 : 05/01/2026 घोषणा की तारीख/Date Of Pronouncement : 05/01/2026 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 12.04.2017, 26.04.2017, 25.04.2027, 28.04.2017, 08.11.2017

For Appellant: Shri M.K.ChowdharyFor Respondent: Shri Rajib Jain, CIT-DR

120, 74/RAN/2024 (AY: 2018-19, 2019-20 & 2020-21) M/s Central Coalfields Limited, Vs. Addl.CIT, Range-1, Ranchi Darbhanga House, Office of GM Finance-A, Opp. Governor House Ranchi-834001 स्थायी लेखा सं./PAN No. : AAACC 7476 R AND आयकर अपील सं./ITA Nos.172,173,174,175,176,177,178 & 235/RAN/2017

DCIT CIRCLE-1 , RANCHI vs. M/S CCL , RANCHI

In the result, appeal of the assessee in ITA No

ITA 235/RAN/2017[13-14]Status: DisposedITAT Ranchi05 Jan 2026

Bench: Shri George Mathan, Jm & Shri Ratnesh Nandan Sahay, Am आयकर अपील सं./Ita Nos.164,165,166,167,168,169,170&266/Ran/2017 (A.Y :2006-07, 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13, 2013-14) आयकर अपील सं./Ita Nos.32/Ran/2018 (Ay : 2014-2015) आयकर अपील सं./Ita Nos.190 & 191/Ran/2019 (Ay:2015-16 & 2016-17) आयकर अपील सं./Ita Nos.119, 120, 74/Ran/2024 (Ay: 2018-19, 2019-20 & 2020-21) M/S Central Coalfields Limited, Vs. Addl.Cit, Range-1, Ranchi Darbhanga House, Office Of Gm Finance-A, Opp. Governor House Ranchi-834001 स्थायी लेखा सं./Pan No. : Aaacc 7476 R & आयकर अपील सं./Ita Nos.172,173,174,175,176,177,178 & 235/Ran/2017 (A.Y :2006-07, 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13, 2013-14) आयकर अपील सं./Ita No.37/Ran/2018 (Ay : 2014-2015) आयकर अपील सं./Ita Nos.174 & 175/Ran/2019 (Ay:2015-16 & 2016-17) आयकर अपील सं./Ita Nos.47, 203, 204, 128/Ran/2024 (Ay: 2017-2018, 2018-19, 2019-20 & 2020-21) Addl.Cit, Range-1, Ranchi Vs. M/S Central Coalfields Limited, Darbhanga House, Office Of Gm Finance-A, Opp. Governor House Ranchi-834001 स्थायी लेखा सं./Pan No. : Aaacc 7476 R (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 : 05/01/2026 घोषणा की तारीख/Date Of Pronouncement : 05/01/2026 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 12.04.2017, 26.04.2017, 25.04.2027, 28.04.2017, 08.11.2017

For Appellant: Shri M.K.ChowdharyFor Respondent: Shri Rajib Jain, CIT-DR

120, 74/RAN/2024 (AY: 2018-19, 2019-20 & 2020-21) M/s Central Coalfields Limited, Vs. Addl.CIT, Range-1, Ranchi Darbhanga House, Office of GM Finance-A, Opp. Governor House Ranchi-834001 स्थायी लेखा सं./PAN No. : AAACC 7476 R AND आयकर अपील सं./ITA Nos.172,173,174,175,176,177,178 & 235/RAN/2017

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, RANCHI, RANCHI vs. CENTRAL COAL FIELDS LIMITED, RANCHI

In the result, appeal of the assessee in ITA No

ITA 47/RAN/2024[2017-18]Status: DisposedITAT Ranchi05 Jan 2026AY 2017-18

Bench: Shri George Mathan, Jm & Shri Ratnesh Nandan Sahay, Am आयकर अपील सं./Ita Nos.164,165,166,167,168,169,170&266/Ran/2017 (A.Y :2006-07, 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13, 2013-14) आयकर अपील सं./Ita Nos.32/Ran/2018 (Ay : 2014-2015) आयकर अपील सं./Ita Nos.190 & 191/Ran/2019 (Ay:2015-16 & 2016-17) आयकर अपील सं./Ita Nos.119, 120, 74/Ran/2024 (Ay: 2018-19, 2019-20 & 2020-21) M/S Central Coalfields Limited, Vs. Addl.Cit, Range-1, Ranchi Darbhanga House, Office Of Gm Finance-A, Opp. Governor House Ranchi-834001 स्थायी लेखा सं./Pan No. : Aaacc 7476 R & आयकर अपील सं./Ita Nos.172,173,174,175,176,177,178 & 235/Ran/2017 (A.Y :2006-07, 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13, 2013-14) आयकर अपील सं./Ita No.37/Ran/2018 (Ay : 2014-2015) आयकर अपील सं./Ita Nos.174 & 175/Ran/2019 (Ay:2015-16 & 2016-17) आयकर अपील सं./Ita Nos.47, 203, 204, 128/Ran/2024 (Ay: 2017-2018, 2018-19, 2019-20 & 2020-21) Addl.Cit, Range-1, Ranchi Vs. M/S Central Coalfields Limited, Darbhanga House, Office Of Gm Finance-A, Opp. Governor House Ranchi-834001 स्थायी लेखा सं./Pan No. : Aaacc 7476 R (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 : 05/01/2026 घोषणा की तारीख/Date Of Pronouncement : 05/01/2026 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 12.04.2017, 26.04.2017, 25.04.2027, 28.04.2017, 08.11.2017

For Appellant: Shri M.K.ChowdharyFor Respondent: Shri Rajib Jain, CIT-DR

120, 74/RAN/2024 (AY: 2018-19, 2019-20 & 2020-21) M/s Central Coalfields Limited, Vs. Addl.CIT, Range-1, Ranchi Darbhanga House, Office of GM Finance-A, Opp. Governor House Ranchi-834001 स्थायी लेखा सं./PAN No. : AAACC 7476 R AND आयकर अपील सं./ITA Nos.172,173,174,175,176,177,178 & 235/RAN/2017

DCIT,CIRCLE-1RANCHI, RANCHI vs. CENTRAL COALFIELD LTD, RANCHI

In the result, appeal of the assessee in ITA No

ITA 204/RAN/2024[2019-20]Status: DisposedITAT Ranchi05 Jan 2026AY 2019-20

Bench: Shri George Mathan, Jm & Shri Ratnesh Nandan Sahay, Am आयकर अपील सं./Ita Nos.164,165,166,167,168,169,170&266/Ran/2017 (A.Y :2006-07, 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13, 2013-14) आयकर अपील सं./Ita Nos.32/Ran/2018 (Ay : 2014-2015) आयकर अपील सं./Ita Nos.190 & 191/Ran/2019 (Ay:2015-16 & 2016-17) आयकर अपील सं./Ita Nos.119, 120, 74/Ran/2024 (Ay: 2018-19, 2019-20 & 2020-21) M/S Central Coalfields Limited, Vs. Addl.Cit, Range-1, Ranchi Darbhanga House, Office Of Gm Finance-A, Opp. Governor House Ranchi-834001 स्थायी लेखा सं./Pan No. : Aaacc 7476 R & आयकर अपील सं./Ita Nos.172,173,174,175,176,177,178 & 235/Ran/2017 (A.Y :2006-07, 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13, 2013-14) आयकर अपील सं./Ita No.37/Ran/2018 (Ay : 2014-2015) आयकर अपील सं./Ita Nos.174 & 175/Ran/2019 (Ay:2015-16 & 2016-17) आयकर अपील सं./Ita Nos.47, 203, 204, 128/Ran/2024 (Ay: 2017-2018, 2018-19, 2019-20 & 2020-21) Addl.Cit, Range-1, Ranchi Vs. M/S Central Coalfields Limited, Darbhanga House, Office Of Gm Finance-A, Opp. Governor House Ranchi-834001 स्थायी लेखा सं./Pan No. : Aaacc 7476 R (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 : 05/01/2026 घोषणा की तारीख/Date Of Pronouncement : 05/01/2026 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 12.04.2017, 26.04.2017, 25.04.2027, 28.04.2017, 08.11.2017

For Appellant: Shri M.K.ChowdharyFor Respondent: Shri Rajib Jain, CIT-DR

120, 74/RAN/2024 (AY: 2018-19, 2019-20 & 2020-21) M/s Central Coalfields Limited, Vs. Addl.CIT, Range-1, Ranchi Darbhanga House, Office of GM Finance-A, Opp. Governor House Ranchi-834001 स्थायी लेखा सं./PAN No. : AAACC 7476 R AND आयकर अपील सं./ITA Nos.172,173,174,175,176,177,178 & 235/RAN/2017