SOUTH EASTERN COALFIEDS LIMITED,BILASPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, BILASPUR
In the result, appeal of the assessee company is allowed for statistical purposes in terms of our aforesaid observations
ITA 314/RPR/2023[2017-18]Status: DisposedITAT Raipur30 Nov 2023AY 2017-18
Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 314/Rpr/2023 "नधा"रण वष" / Assessment Year : 2017-18 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 Debashis Lahiri, CIT-DR
Section 246ASection 270ASection 270A(9)
8. Per contra, the Ld. Departmental Representative (for short ‘DR’) relied on the orders of the lower authorities.
9. We have given a thoughtful consideration and find substance in the claim of the Ld. AR that the CIT(Appeals) had on the basis of his perverse observations dismissed the appeal of the assessee company and held the same as infructuous
