MANOJ KUMAR DAS,MAYURBHANJ vs. PRINCIPAL CIT, CUTTACK

In the result, Appeal of the assessee in ITANo

277(KOl), Coordinate bench had held that “Merely if an issue is pending consideration before Commissioenr (Appeals), commissioner’s jurisdiction under section 263 does not get curtailed qua assessment order”. Explanation (c) to section 263(1) of the Act is very specific in this regard as it shows that powers of Pr. CIT or CIT under this sub-section shall

MAHANADI COALFIELDS LTD.,SAMBALPUR vs. DCIT, CIRCLE-2(1), SAMBALPUR

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

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अपीऱ सं./Ita No.174/Ctk/2018 (नििाारण वषा / Assessment Year : 2015 - 2016) Mahanadi Coalfields Ltd., Vs. Dcit, Circle-2(1), Sambalpur Jagriti Vihar, Burla, Sambalpur स्थायी ऱेखा सं./Pan No. : Aabcm 5188 P (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. यनधागररती की ओर से /Assessee By : Shri S.S.Podar, Ca राजस्व की ओर से /Revenue By : Shri S.M.Keshkamat, Citdr सुनवाई की तारीख / Date Of Hearing : 15/01/2020 घोषणा की तारीख/Date Of Pronouncement : 05/06/2020 आदेश / O R D E R Per L.P.Sahu, Am :

TDS will not justify the expenses. Furthermore, department is in appeal against the order of Ld CIT(A) on this issue, Hence the Claim is disallowed and added to the income. " 5.2 In this regard it is submitted that CMPDIL (Central Mines Planning & Design Institute) is another subsidiary Company of Coal India Limited 29 having its head-quarter at Ranchi