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28 results for “section 68”+ Section 168clear

Sorted by relevance

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Key Topics

Disallowance28Depreciation26Section 35E20Section 234A20Section 14A19Addition to Income12Section 271(1)(c)6Section 2742Section 2712Section 40

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

ITA 217/RAN/2024[2010-11]Status: DisposedITAT Ranchi20 Feb 2026AY 2010-11

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

Section 271(1)(c) of the Act dated 30/11/2017 on the ground that "the assessee company has furnished inaccurate particulars of income and to that extent it has concealed its income." 3. Aggrieved by the said penalty order, the assessee company filed appeal before the ld. CIT(A), who vide its impugned order partly allowed the appeal by reducing

Showing 1–20 of 28 · Page 1 of 2

2
Penalty2

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

ITA 210/RAN/2024[2010-11]Status: DisposedITAT Ranchi20 Feb 2026AY 2010-11
Section 271Section 271(1)(c)Section 274Section 40

Section 271(1)(c) of the Act dated 30/11/2017 on the ground that \"the\nassessee company has furnished inaccurate particulars of income and to that\nextent it has concealed its income.\"\n3. Aggrieved by the said penalty order, the assessee company filed appeal before\nthe Id. CIT(A), who vide its impugned order partly allowed the appeal by\nreducing

CCL,RANCHI vs. DCIT CIR-1, RANCHI

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

168,169,170&266/RAN/2017\n(Α.Υ:2006-07, 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13, 2013-14)\nआयकर अपील सं./ITA Nos.32/RAN/2018\n(AY: 2014-2015)\nआयकर अपील सं./ITA Nos.190 & 191/RAN/2019\n(AY:2015-16 & 2016-17)\nआयकर अपील सं./ITA Nos.119, 120, 74/RAN/2024\n(AY: 2018-19, 2019-20 & 2020-21)\nM/s

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

168,169,170&266/RAN/2017\n(Α.Υ:2006-07, 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13, 2013-14)\nआयकर अपील सं./ITA Nos.32/RAN/2018\n(AY: 2014-2015)\nआयकर अपील सं./ITA Nos.190 & 191/RAN/2019\n(AY:2015-16 & 2016-17)\nआयकर अपील सं./ITA Nos.119, 120, 74/RAN/2024\n(AY: 2018-19, 2019-20 & 2020-21)\nM/s

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

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

168,169,170&266/RAN/2017\n(Α.Υ:2006-07, 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13, 2013-14)\nआयकर अपील सं./ITA Nos.32/RAN/2018\n(AY: 2014-2015)\nआयकर अपील सं./ITA Nos.190 & 191/RAN/2019\n(AY:2015-16 & 2016-17)\nआयकर अपील सं./ITA Nos.119, 120, 74/RAN/2024\n(AY: 2018-19, 2019-20 & 2020-21)\nM/s

CCL,RANCHI vs. ACIT CIR-1, RANCHI

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

168,169,170&266/RAN/2017\n(Α.Υ:2006-07, 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13, 2013-14)\nआयकर अपील सं./ITA Nos.32/RAN/2018\n(AY: 2014-2015)\nआयकर अपील सं./ITA Nos.190 & 191/RAN/2019\n(AY:2015-16 & 2016-17)\nआयकर अपील सं./ITA Nos.119, 120, 74/RAN/2024\n(AY: 2018-19, 2019-20 & 2020-21)\nM/s

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

168,169,170&266/RAN/2017\n(Α.Υ:2006-07, 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13, 2013-14)\nआयकर अपील सं./ITA Nos.32/RAN/2018\n(AY: 2014-2015)\nआयकर अपील सं./ITA Nos.190 & 191/RAN/2019\n(AY:2015-16 & 2016-17)\nआयकर अपील सं./ITA Nos.119, 120, 74/RAN/2024\n(AY: 2018-19, 2019-20 & 2020-21)\nM/s

DCIT CIR-1, RANCHI vs. CCL, RANCHI

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

168,169,170&266/RAN/2017\n(Α.Υ:2006-07, 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13, 2013-14)\nआयकर अपील सं./ITA Nos.32/RAN/2018\n(AY: 2014-2015)\nआयकर अपील सं./ITA Nos.190 & 191/RAN/2019\n(AY:2015-16 & 2016-17)\nआयकर अपील सं./ITA Nos.119, 120, 74/RAN/2024\n(AY: 2018-19, 2019-20 & 2020-21)\nM/s

CCL,RNCHI vs. ACIT CIR-1 , RANCHI

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

168,169,170&266/RAN/2017\n(Α.Υ:2006-07, 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13, 2013-14)\nआयकर अपील सं./ITA Nos.32/RAN/2018\n(AY: 2014-2015)\nआयकर अपील सं./ITA Nos.190 & 191/RAN/2019\n(AY:2015-16 & 2016-17)\nआयकर अपील सं./ITA Nos.119, 120, 74/RAN/2024\n(AY: 2018-19, 2019-20 & 2020-21)\nM/s

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

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

168,169,170&266/RAN/2017\n(Α.Υ:2006-07, 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13, 2013-14)\nआयकर अपील सं./ITA Nos.32/RAN/2018\n(AY: 2014-2015)\nआयकर अपील सं./ITA Nos.190 & 191/RAN/2019\n(AY:2015-16 & 2016-17)\nआयकर अपील सं./ITA Nos.119, 120, 74/RAN/2024\n(AY: 2018-19, 2019-20 & 2020-21)\nM/s

CCL ,RANCHI vs. DCIT CIR-1 , RANCHI

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

168,169,170&266/RAN/2017\n(Α.Υ:2006-07, 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13, 2013-14)\nआयकर अपील सं./ITA Nos.32/RAN/2018\n(AY: 2014-2015)\nआयकर अपील सं./ITA Nos.190 & 191/RAN/2019\n(AY:2015-16 & 2016-17)\nआयकर अपील सं./ITA Nos.119, 120, 74/RAN/2024\n(AY: 2018-19, 2019-20 & 2020-21)\nM/s

CCL,RANCHI vs. DCIT CIR01 , RANCHI

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

168,169,170&266/RAN/2017\n(Α.Υ:2006-07, 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13, 2013-14)\nआयकर अपील सं./ITA Nos.32/RAN/2018\n(AY: 2014-2015)\nआयकर अपील सं./ITA Nos.190 & 191/RAN/2019\n(AY:2015-16 & 2016-17)\nआयकर अपील सं./ITA Nos.119, 120, 74/RAN/2024\n(AY: 2018-19, 2019-20 & 2020-21)\nM/s

CCL ,RANCHI vs. DCIT CIR-1 , RANCHI

In the result, appeal of the assessee in ITA No

ITA 191/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

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

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

In the result, appeal of the assessee in ITA No

ITA 172/RAN/2017[06-07]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

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

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

In the result, appeal of the assessee in ITA No

ITA 174/RAN/2019[2015-16]Status: DisposedITAT Ranchi05 Jan 2026AY 2015-16

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

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

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

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

CCL ,RANCHI vs. DCIT CIR-1 , RANCHI

In the result, appeal of the assessee in ITA No

ITA 170/RAN/2017[12-13]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

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

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

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

M/S. CENTRAL COAL FIELDS LTD.,,RANCHI vs. ACIT/DCIT, CIRCLE-1, RANCHI

In the result, appeal of the assessee in ITA No

ITA 119/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

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

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

In the result, appeal of the assessee in ITA No

ITA 164/RAN/2017[06-07]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

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