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

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

Bench: Shri Sanjay Garg & Shri Manish Boradi.T.A. No.130/Ran/2018 Assessment Year: 2014-15 M/S Bharat Coking Coal Ltd…………..…...…......................……...…..….. Appellant Finance Directorate, Ground Floor, Koyla Bhawan, Koyla Nagar, Dhanbad-826005. [Pan: Aaacb7934M] Vs. Acit, Circle-1, Dhanbad…..……………………….……….…………….. Respondent Appearances By: Shri M. K. Choudhary, Advocate, Appeared On Behalf Of The Appellant. Shri Saumyajit Das Gupta, Cit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : August 26, 2022 Date Of Pronouncing The Order : September 20, 2022 Order Per Sanjay Garg: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 20.09.2017 Of The Commissioner Of Income Tax (Appeals), Dhanbad [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’).

TDS and another one against the order under section 143(3) of the Act for disallowance under section 40(a)(i)/(ia) of the Act. The disallowance under section 40 is with respect to same issue on which order under section 201

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

section 201 or to impose penalty u/s 271C for default of non-deduction of TDS. 3. For that Ld. CIT(A) erred

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

section 201 or to impose penalty u/s 271C for default of non-deduction of TDS. 3. For that Ld. CIT(A) erred

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

section 201 or to impose penalty u/s 271C for default of non-deduction of TDS. 3. For that Ld. CIT(A) erred

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

3,376,336.00\nB.O.I. A/c 030\n2,299.66\n172,021,561.00\nB.O.I. A/c 0000106\n579,827.00\nB.O.I. A/c 0000110\n401,649.00\nSandry Crediter\nB.0.1. A/c 0000114\n781,633.00\nB.O.L. A/c 000035\n43,180.78\nAs per List Attached\n63633822.00\nB.0.1. A/c 000113\n5,000.00\nB.0.1. A/c 00004\n2,647,451.18\nB.O.L. A/c 000186\n1,705,016.10\nOutstanding Liabilities\nB.O.L

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

3)\n1 Contractual Expenses related to Kustore area (LB\nSingh)\n23,22,00,000\n1,33,93,00,000\n36,44,00,000\n3\nContractual Expenses (details not furnished)\n34,76,18,000\n4\nContractual Exp. Barora - Block II liab. disallowed\nu/s 40(a)(ia) - Settled in VsV Dt. 23.02.2021 &\n24.02.2021 - Not pressed\n35,88,38,000\n6\nGrant