PRINCIPAL COMM OF INCOME TAX, ASANSOL vs. M/S EASTERN COALFIELDS LTD

Accordingly, the appeal fails and it is dismissed

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

section 260 A of the Income Tax Act, 1961 (the act for brevity) is directed against the order dated 27.07.2016 passed by the Income Tax Appellate Tribunal, “C” Bench Kolkata (Tribunal) in ITA No. 462 to 464/Kol/2009 for the Assessment Years 2003-2004, 2004-2005 and 2005-2006. 2. The revenue has raised the following substantial questions