M/S. BHARAT COKING COAL LIMITED,DHANBAD vs. JT. CIT, TDS,, DHANBAD

In the result, grounds of appeal raised by the assessee are allowed

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

201(1) was raised for the year under consideration, because the proceedings were barred by limitation. As such since the proceedings for demanding Tax / TDS in itself are barred by limitation, any action for imposition of penalty is ab-initio void and illegal. iii. That the provisions of section

M/S. BHARAT COKING COAL LIMITED,,DHANBAD vs. JCIT, TDS CIRCLE,, DHANBAD

In the result, grounds of appeal raised by the assessee are allowed

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

201(1) was raised for the year under consideration, because the proceedings were barred by limitation. As such since the proceedings for demanding Tax / TDS in itself are barred by limitation, any action for imposition of penalty is ab-initio void and illegal. iii. That the provisions of section

M/S. BHARAT COKING COAL LIMITED,DHANBAD vs. JCIT TDS, DHANBAD

In the result, grounds of appeal raised by the assessee are allowed

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

201(1) was raised for the year under consideration, because the proceedings were barred by limitation. As such since the proceedings for demanding Tax / TDS in itself are barred by limitation, any action for imposition of penalty is ab-initio void and illegal. iii. That the provisions of section

ACIT CIR-1 , DHANBAD vs. M/S BHARAT COOKING COAL LTD , DHANBAD

201\n10,150.00\n115,745,225.00\nB.O.I. A/c 202\n10,150.00\nB.O.I. A/c 0000110\n3,553.00\nB.O.I. A/c 0000114\n10.350.00\nSundry Creditors\nB.0.1. A/c 000035\n11,486.00\nAs per List Attached\n45075456.00\n3.0.1. A/c 200\n10,150.00\nB.O.I. A/c 203\n10,150.00\nB.O.I. A/c 145\n4,850.00\nB.0.1. A/c 59019\n14,006 00\nOutstanding Liabilities\nB.O.L

ACIT CIRCLE-1 , DHANBAD vs. M/S BHARAT COOKING COAL LTD , DHANBAD

201\n10,150.00\nL.I.C.\n76,336.00 57,776,336.00\nB.O.I. A/c 202\n10,150.00\nB.O.I. A/c 0000110\n3,553.00\n115,745,225.00\nB.O.I. A/c 0000114\n10.350.00\nB.0.1. A/c 000035\n11,486.00\nSundry Creditors\n3.0.1. A/c 200\n10,150.00\nAs per List Attached\n45075456.00\nB.O.I. A/c 203\n10,150.00\nB.O.I. A/c 145\n4,850.00\nOutstanding Liabilities\nB.0.1

M/S BHARAT COOKING COAL LTD ,DHANBAD vs. ACIT CIR-1 , DHANBAD

201\n10,150.00\n115,745,225.00\nB.O.I. A/c 202\n10,150.00\nB.O.I. A/c 0000110\n3,553.00\nB.O.I. A/c 0000114\n10.350.00\nSundry Creditors\nB.0.1. A/c 000035\n11,486.00\nAs per List Attached\n45075456.00\n3.0.1. A/c 200\n10,150.00\nB.O.I. A/c 203\n10,150.00\nOutstanding Liabilities\nB.O.I. A/c 145\n4,850.00\nB.0.1. A/c 59019\n14,006 00\nB.O.L