Principal Commissioner Of Income Tax vs M/S Central Coalfields Limited
2025 Latest Caselaw 7010 Jhar

Jharkhand High Court

Principal Commissioner Of Income Tax vs M/S Central Coalfields Limited on 19 November, 2025

Author: Rajesh Shankar

Bench: Rajesh Shankar

             IN THE HIGH COURT OF JHARKHAND AT RANCHI
                         Tax Appeal No. 8 of 2023
             Principal Commissioner of Income Tax, Ranchi ...        Appellant
                                      Versus
             M/s Central Coalfields Limited       ...     ...     ...    Respondent
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CORAM: HON'BLE THE CHIEF JUSTICE HON'BLE MR. JUSTICE RAJESH SHANKAR

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For the Appellant : Mr. Kumar Vaibhav, Sr.S.C. Mr. Anurag Vijay, Jr.S.C. Mr. Durgesh Agarwal, Advocate For the Respondent: Mr. Biren Poddar, Sr. Advocate Mr. Deepak Kr. Sinha, Advocate

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05/Dated: 19.11.2025

I.A. No. 5643 of 2024

1) Learned counsel for the respondent states that he has no

objection if delay of 52 days that has crept up in filing the

appeal is condoned. Even otherwise, we find sufficient cause to

condone the delay of 52 days in filing the appeal.

2) Accordingly, the delay of 52 days in filing the appeal is

condoned. I.A. No. 5643 of 2024 stands disposed of.

3) List this case on 26.11.2025 for "Admission".

4) Learned counsel for the respondent to obtain further

instructions regarding the issue in question being covered by

the judgment of Hon'ble Supreme Court in the case of

Checkmate Service (P) Ltd. Vs. CIT, 2022 SCC online SC

1423.

(Tarlok Singh Chauhan, C.J.)

19/11/2025 Sharda/MM Cp.01

(Rajesh Shankar, J.)