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 ]

3) of section 143 or this section has been made for the relevant assessment year, no action shall be taken under this section after the expiry of four years from the end of the relevant assessment year unless any income chargeable to tax has escaped assessment for such assessment year by reason of the failure on the part

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