M/S S.P.ENTERPRISES,JAMSHEDPUR vs. ITO WARD-1(5), JAMSHEDPUR

Bench: Shri S.S.Godara & Dr. A.L. Sainiassessment Year :2010-11

71,212/-. 8. Lastly comes the assessee’s challenge to section 68 unexplained cash credits addition of Rs.41 lac made

M/S S.P.ENTERPRISES,JAMSHEDPUR vs. ITO WARD-1(5), JAMSHEDPUR

Bench: Shri S.S.Godara & Dr. A.L. Sainiassessment Year :2010-11

71,212/-. 8. Lastly comes the assessee’s challenge to section 68 unexplained cash credits addition of Rs.41 lac made

M/S STEEL CITY FOOD PRODUCTS PVT LTD.,JAMSHEDPUR vs. ACIT, CIRCLE-3, JAMSHEDPUR

In the result, the appeal of the assessee in ITA No

68 ITD 407. 5 ITA Nos.183/Ran/15 29/Ran/16 & CO No. 21/Ran/17 15. In view of above, we are of the view that the order of the CIT-A on this issue is justified. Thus, ground no. 1 relating to unaccounted purchase and sale raised by the revenue in the appeal is dismissed. 16. Ground no. 2 is relating to deletion

ITO, TDS,, RANCHI vs. M/S. CHINNAMASTIKA CEMENT & ISPAT LTD.,, RAMGARH

In the result, the grounds of appeal raised by the revenue are dismissed

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

71,64,279.00 23,13,95,671.00 6,57,68,608.00 2017-18 6,84,08,367.00 4,24,21,613.00 2,59,86,754.00 Shri Dinesh Kumar Choudhary stated that while making payments to various transporters, no TDS has been deducted barring a few entity as these transporters were having less than ten vehicles/carriers, however, Shri Dinesh Kumar Choudhary

ITO, TDS, RANCHI, RANCHI vs. M/S. CHHINAMASTIKA CEMENT & ISPAT PVT. LTD.,, RAMGARH

In the result, the grounds of appeal raised by the revenue are dismissed

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

71,64,279.00 23,13,95,671.00 6,57,68,608.00 2017-18 6,84,08,367.00 4,24,21,613.00 2,59,86,754.00 Shri Dinesh Kumar Choudhary stated that while making payments to various transporters, no TDS has been deducted barring a few entity as these transporters were having less than ten vehicles/carriers, however, Shri Dinesh Kumar Choudhary

KAUSHAL JAIN,RANCHI vs. ITO, WARD-1(5), RANCHI

In the result, this appeal of the assessee is allowed

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay(Virtual Hearing) Kaushal Jain, I.T.O., Radheshyam Garage Lane, Old Ward 1(5), Vs. Commissioner Compound, Ranchi. Ranchi-834001 (Jharkhand) Pan No. Afgpj 0706 H Appellant/ Assessee Respondent/ Revenue

Section 69A of the Income Tax Act, 1961 (in short, the Act) on the ground that the assessee failed to explain the cash deposits of ₹ 52,16,169/-. The Assessing Officer in the assessment order has also given the basis on which the addition was made by providing a table in the assessment order in paragraph

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

71,47,000/- of Sec. 14A of the I.T. Act. (ii) Land & Crop Compensation ₹ 3,60,36,000/- (iii) Grants to Sports & Grants to Schools ₹ 14,93,74,000/- M/s CCL Vs DCIT & 1 Anr. (iv) Community Development & Environmental ₹ 9,90,47,000/- Expenditure (v) Mines Closure Expenses ₹ 22,72,13,000/- (vi) CMPDIL expenses ₹ 43,53,60,000/- (viii

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

71,47,000/-\nof Sec. 14A of the I.T. Act.\n(ii) Land & Crop Compensation\n* 3,60,36,000/-\n(iii) Grants to Sports & Grants to Schools\n* 14,93,74,000/-\n(iv) Community Development & Environmental\n9,90,47,000/-\nExpenditure\n(v) Mines Closure Expenses\n* 22,72,13,000/-\n(vi) CMPDIL expenses

SRI AJAY KUMAR KHATORE,RANCHI vs. DCIT CIRCLE-1, RANCHI

In the result, appeal of the assessee is allowed for statistical

Bench: Shri N.S.Saini & Shri Pavan Kumar Gadalea.Y. : 2012-2013 Sri Ajay Kumar Khatore, Vs Dcit, Circle-1, Ranchi North Market Road, Upper Bazaar, Ranchi-834001 Pan No. : Aaacb 7488 C Respondent (Appellant) .

71,112/- as on 01.04.2011 with the appellant and the total reserve of the company was less than the amount of advance given. The fresh loan of Rs.25,000/- and Rs.3,68,000/- by account payee cheque was for the purposes of business. M/s Khatore Earthmovers Pvt. Ltd. had earned profit of Rs.15,376/- for financial year

TATA CUMMINS PRIVATE LIMITED,PUNE vs. THE DCIT CIRCLE-1-JAMSHEDPUR AND THE ASSESSMENT UNIT, INCOME-TAX DEPARTMENT, NFAC, DELHI, JAMSHEDPUR

In the result, appeal of the assessee is partly allowed for statistical purposes

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahaytata Cummins Private Limited, D.C.I.T., Cummins India Office, Tower-A, 7Th Circle-1, Vs. Floor, Survey No. 21, Balewadi, Pune, Jamshedpur. Maharashtra. Pan No. Aaact 6353 L Appellant/ Assessee Respondent/ Revenue

71,239/- Lakhs. The said R&D expenses incurred by the Assessee are in the nature of testing expenses, salaries and wages of the personnel involved, travel etc. The details of R&D expenditure debited to P&L are tabulated below: Nature of Expense Amount (In Lakhas) Salareis & Wages 220 Material, Spares and 73 Consumables Testing Expenses 798 Total

M/S BHARAT COOKING COAL LTD ,DHANBAD vs. ACIT CIR-1 , DHANBAD

71,000\n7\nIICM Expenses - Adl. Ground Not Admitted by\nCIT(A)\n1,27,57,000\n1,45,02,000\n1,51,00,000\n8\nDirectors Salary - Adl. Ground Not Admitted by\nCIT(A)\n74,61,000\n1,12,62,000\nTotal Rs.\n61,89,37,000\n1,39,37,68,000\n74,89,09,000\n13. The first issue

ACIT CIR-1 , DHANBAD vs. M/S BHARAT COOKING COAL LTD , DHANBAD

71,000\n7\nIICM Expenses - Adl. Ground Not Admitted by\nCIT(A)\n1,27,57,000\n1,45,02,000\n1,51,00,000\n8\nDirectors Salary - Adl. Ground Not Admitted by\nCIT(A)\n74,61,000\n1,12,62,000\nTotal Rs.\n61,89,37,000\n1,39,37,68,000\n74,89,09,000\n13. The first issue

M/S BHARAT COOKING COAL LTD ,DHANBAD vs. ACIT CIR-1 , DHANBAD

71,000\n7 IICM Expenses - Adl. Ground Not Admitted by\nCIT(A)\n1,27,57,000\n1,45,02,000\n1,51,00,000\n8 Directors Salary - Adl. Ground Not Admitted by\nCIT(A)\n74,61,000\n1,12,62,000\nTotal Rs.\n61,89,37,000\n1,39,37,68,000\n74,89,09,000\n13.\nThe first issue

ACIT CIRCLE-1 , DHANBAD vs. M/S BHARAT COOKING COAL LTD , DHANBAD

71,000\n7 IICM Expenses - Adl. Ground Not Admitted by\nCIT(A)\n1,27,57,000\n1,45,02,000\n1,51,00,000\n8\nDirectors Salary - Adl. Ground Not Admitted by\nCIT(A)\n74,61,000\n1,12,62,000\nTotal Rs.\n61,89,37,000\n1,39,37,68,000\n74,89,09,000\n13. The first issue

MARS MERCANTILES PVT.LTD.,DHANBAD vs. ASSISTANT COMMISSIONE OF INCOME TAX, CENTRAL CIRCLE, DHANBAD, DHANBAD

In the result, appeal of the assessee is allowed

Bench: Shri Sonjoy Sarma & Shri Girish Agrawalassessment Year: 2012-13

68 of the Income Tax Act, 1961.” 2 Mars Mercantile Pvt. Ltd., AY: 2012-13. 3. Assessee has taken an additional ground vide its application dated 01.03.2023. The additional ground taken by the assessee reads as under: “1. For that the proceeding initiated u/s. 148 and the order of assessment passed u/s. 147/143

ITO WARD-2(1), JAMSHEDPUR vs. M/S OM PRAKASH BAJAJ, JAMSHEDPUR

In the result, appeal of the revenue is dismissed

Bench: S/Shri N.S Saini & Pavan Kumar Gadaleassessment Year : 2009-2010

71, New Baradwari, F-l/101,in the 1st floor, still now sale deed is not made by the builder cost of the flat fully paid by Om Prakash Bajaj, Flat possession hand over to Mr, BADRI NARAYAN DUTTA by the builder, AVISKAR ( Anup Chatterjee) on dt- 31/07/2009, 3. Bank Fixed Deposit & Cash in Hand, Investment 25,00,000/- Twenty

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

In the result, appeal of the assessee in ITA No

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

Section 14A of the Act was in existence and the some disallowances were called for. It was submitted that the disallowance should be proportionate to the investment made. 33. In rejoinder, ld. AR submitted that the bonds were on account of securitization of the debts. It was the submission that in the earlier years the ld.CIT(A) has held

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

In the result, appeal of the assessee in ITA No

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

Section 14A of the Act was in existence and the some disallowances were called for. It was submitted that the disallowance should be proportionate to the investment made. 33. In rejoinder, ld. AR submitted that the bonds were on account of securitization of the debts. It was the submission that in the earlier years the ld.CIT(A) has held