MGM MINERALS LIMITED,BHUBANESWAR vs. ACIT(TDS)-1, BHUBANESWAR
In the result, appeal of the assessee is allowed for statistical purposes
ITA 248/CTK/2015[2013-14]Status: DisposedITAT Cuttack26 Oct 2021AY 2013-14
Bench: S/ S/Shri Chandra Mohan Garg, Judicial & Manish Borad & Manish Borad & Manish Boradassessment Year : 2013-14 M.G.M. Minerals Ltd., 2 M.G.M. Minerals Ltd., 2-A, Forest Vs. Acit (Tds- -1), Park, Bhubaneswar. Park, Bhubaneswar. Bhubaneswar. Bhubaneswar. Pan/Gir No. No.Aadcm 2818 E (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri B.K.Mohapatra/A.K.Sabat B.K.Mohapatra/A.K.Sabat, Ars Revenue By : Shri S.C.Mohanty, Addl. Addl. Cit (Dr) Date Of Hearing : 22 /10/ 20 / 2021 Date Of Pronouncement : 26/10 10/2021 O R D E R Per Bench This Is An Appeal Filed By The Assessee Against The Order Of The This Is An Appeal Filed By The Assessee Against The Order Of The This Is An Appeal Filed By The Assessee Against The Order Of The Cit(A),1, Bhubaneswar Cit(A),1, Bhubaneswar Dated 17.2.2015 For The Assessment Year For The Assessment Year 2013-14. 2. The Assessee The Assessee Has Raised The Following Grounds Of Appeal: Has Raised The Following Grounds Of Appeal:
For Appellant: Shri B.K.Mohapatra/A.K.SabatFor Respondent: Shri S.C.Mohanty, Addl
Section 206C(6)Section 206C(7)
206(1)(C) of the IT Act wherein the sale of minerals, being coal or liginite or iron ore was included for the first time within the purview of collection of tax at source (TCS) w.e.f.
1.7.2012. He submitted that as per Section 206C (1A), it is provided that if the buyer of the goods is an Indian Resident
