SOUTH EASTERN COALFIELDS LIMITED, BILASPUR,BILASPUR vs. ASSISSTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1), BILASPUR, BILASPUR
In the result, appeal of the assessee company is allowed for statistical purposes in terms of our aforesaid observations
ITA 43/RPR/2023[2018-19]Status: DisposedITAT Raipur03 Aug 2023AY 2018-19
Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 43/Rpr/2023 "नधा"रण वष" / Assessment Year : 2018-19 M/S. South Eastern Coalfields Limited Seepat Road, Sarkanda, Bilaspur (C.G.)-495006 Pan: Aadcs2066E .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax, Circle-1(1), Bilaspur (C.G.) ……""यथ" / Respondent
For Appellant: S/shri Ajit Korde, Advocate &For Respondent: Shri S.K Meena, CIT-DR
Section 270ASection 3
TDS credit.
13. Without prejudice to the above, the Ld.CIT(A), NFAC erred in not adjudicating the ground raised for initiating penalty proceedings on account of disallowance relating to amortization of leased land compensation expenses.
14. Without prejudice to the above, the Ld. CIT(A), NFAC erred in not adjudicating the ground raised for initiating penalty proceedings on account
