M/S. BENGAL EMTA COAL MINES LIMITED,KOLKATA vs. DCIT, CENTRAL CIRCLE - XVI, KOLKATA, KOLKATA

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

Bench: Hon’Ble Shri J.Sudhakar Reddy, Am & Shri S.S.Viswanethra Ravi, Jm ]

1) of section 142 or section 148 or to disclose fully and truly all material facts necessary for his assessment, for that assessment year:” 9. A plain reading of the reasons recorded for re-opening takes us to a conclusion that the assessee has produced all evidences and filed all the details before the AO during the course of assessment

ACIT, CIRCLE-2, ASANSOL, ASANSOL vs. M/S. EASTERN COALFIELDS LTD.,