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

1) of the Act. Thus, it cannot be considered as time barred. The ld. CIT(A) also held or imposition of penalty under Section 271C of the Act. The ld. CIT(A), accordingly, confirmed the order of Assessing Officer who imposed penalty under Section 271C of the Act. 4. Aggrieved by the order of ld. CIT(A), the assessee company

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

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