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

9 years from the end of relevant Financial year is barred by limitation. ii. That no demand of TDS u/s 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

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

9 years from the end of relevant Financial year is barred by limitation. ii. That no demand of TDS u/s 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

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

9 years from the end of relevant Financial year is barred by limitation. ii. That no demand of TDS u/s 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

PADAM KUMAE JAIN,RANCHI vs. CIT, CENTRAL, PATNA

In the result, the appeal filed by the assessee is allowed

Bench: Shri S.S. Godara, Jm & Dr. A.L. Saini, Am आयकरअपीलसं./Ita No.289/Ran/2019 (िनधा"रणवष" / Assessment Year: 2012-13) Padam Kumar Jain Vs. Cit, Central, Cr Building, Beer Chand Patel Marg, Patna – 800001. Ratanlalsurajmal Compound, Main Road, Ranchi – 834001, Jharkhand "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Abrpj 0001 E (Assessee) .. (Revenue)

section 142(1) of the Act, as noted above, the assessing officer, during the original assessment proceedings u/s 153A/143(3) of the Act ( that is, before first 263 order) sought the following documents and details information: (i).An amount received of Rs. 6,50,00,000/- from M/s. Core Minerals / M/s. Orient Resources. (ii) “Mines development” expenses

ASHOK KUMAR PANDEY,DHANBAD vs. PR. CIT, DHANBAD

In the result, this appeal of assessee is allowed

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

9,30,150/- (iii) Stone chips of ₹ 3,20,900/- (iv) Sand of ₹ 2,94,500/- (v) Steel of ₹ 11,78,852/- (vi) Plumbing material of ₹ 1,61,090/- (vii) Marble & Tiles of ₹ 17,73,356/- (b) Payment made to land owner of ₹ 31,06,375/- (c) Source & Advance of ₹ 10,42,27,450/- received in lieu of allotment

SHREE BALAJI STEEL WORKS,JAMSHEDPUR vs. ACIT,

Bench: Shri S.S, Godara

1) of Section 200A was inserted and incorporating Section 234E of the Act, 1961. He further submitted that prior 01.06.2015, there was no enabling provision in the Act u/s 200A for raising demand in respect of levy of fee u/s 234E of the Act. The provision of Section 234E of the Act is charging provision i.e. substantive provision which could

SHREE BALAJI STEEL WORKS,JAMSHEDPUR vs. ACIT,

Bench: Shri S.S, Godara

1) of Section 200A was inserted and incorporating Section 234E of the Act, 1961. He further submitted that prior 01.06.2015, there was no enabling provision in the Act u/s 200A for raising demand in respect of levy of fee u/s 234E of the Act. The provision of Section 234E of the Act is charging provision i.e. substantive provision which could

SHREE BALAJI STEEL WORKS,JAMSHEDPUR vs. ACIT,

Bench: Shri S.S, Godara

1) of Section 200A was inserted and incorporating Section 234E of the Act, 1961. He further submitted that prior 01.06.2015, there was no enabling provision in the Act u/s 200A for raising demand in respect of levy of fee u/s 234E of the Act. The provision of Section 234E of the Act is charging provision i.e. substantive provision which could

M/S COMPREHENSIVE NEOMARKETING SYSTEM PVT. LTD.,,RANCHI vs. ACIT, CENTRALISED PROCESSING CELL-TDS,, GHAZIABAD

Bench: Shri S.S, Godara

1) of Section 200A was inserted and incorporating Section 234E of the Act, 1961. He further submitted that prior 01.06.2015, there was no enabling provision in the Act u/s 200A for raising demand in respect of levy of fee u/s 234E of the Act. The provision of Section 234E of the Act is charging provision i.e. substantive provision which could

M/S COMPREHENSIVE NEOMARKETING SYSTEM PVT.,LTD.,,RANCHI vs. ए. सी. आई. टी. सेंट्रलाइज्ड प्रोसेसिंग सेल-टी. डी. एस. , गाजिआबाद

Bench: Shri S.S, Godara

1) of Section 200A was inserted and incorporating Section 234E of the Act, 1961. He further submitted that prior 01.06.2015, there was no enabling provision in the Act u/s 200A for raising demand in respect of levy of fee u/s 234E of the Act. The provision of Section 234E of the Act is charging provision i.e. substantive provision which could

C.N.AUTOMOBILES,,RANCHI vs. ACIT,CENTRALISED PROCESSING CELL-TDS, GHAZIABAD

Bench: Shri S.S, Godara

1) of Section 200A was inserted and incorporating Section 234E of the Act, 1961. He further submitted that prior 01.06.2015, there was no enabling provision in the Act u/s 200A for raising demand in respect of levy of fee u/s 234E of the Act. The provision of Section 234E of the Act is charging provision i.e. substantive provision which could

C.N.AUTOMOBILES,,RANCHI vs. ACIT,CENTRALISED PROCESSING CELL-TDS, GHAZIABAD

Bench: Shri S.S, Godara

1) of Section 200A was inserted and incorporating Section 234E of the Act, 1961. He further submitted that prior 01.06.2015, there was no enabling provision in the Act u/s 200A for raising demand in respect of levy of fee u/s 234E of the Act. The provision of Section 234E of the Act is charging provision i.e. substantive provision which could

C.N.AUTOMOBILES,,RANCHI vs. ACIT,CENTRALISED PROCESSING CELL-TDS, GHAZIABAD

Bench: Shri S.S, Godara

1) of Section 200A was inserted and incorporating Section 234E of the Act, 1961. He further submitted that prior 01.06.2015, there was no enabling provision in the Act u/s 200A for raising demand in respect of levy of fee u/s 234E of the Act. The provision of Section 234E of the Act is charging provision i.e. substantive provision which could

M/S GOOD HEALTH FOOD PVT., LTD.,,RANCHI vs. ACIT, CENTRALISED PROCESSING CELL-TDS,, GHAZIABAD

Bench: Shri S.S, Godara

1) of Section 200A was inserted and incorporating Section 234E of the Act, 1961. He further submitted that prior 01.06.2015, there was no enabling provision in the Act u/s 200A for raising demand in respect of levy of fee u/s 234E of the Act. The provision of Section 234E of the Act is charging provision i.e. substantive provision which could

M/S GOOD HEALTH FOOD PVT., LTD.,,RANCHI vs. ACIT, CENTRALISED PROCESSING CELL-TDS,, GHAZIABAD

Bench: Shri S.S, Godara

1) of Section 200A was inserted and incorporating Section 234E of the Act, 1961. He further submitted that prior 01.06.2015, there was no enabling provision in the Act u/s 200A for raising demand in respect of levy of fee u/s 234E of the Act. The provision of Section 234E of the Act is charging provision i.e. substantive provision which could

M/S GOOD HEALTH FOOD PVT., LTD.,,RANCHI vs. ACIT, CENTRALISED PROCESSING CELL-TDS,, GHAZIABAD

Bench: Shri S.S, Godara

1) of Section 200A was inserted and incorporating Section 234E of the Act, 1961. He further submitted that prior 01.06.2015, there was no enabling provision in the Act u/s 200A for raising demand in respect of levy of fee u/s 234E of the Act. The provision of Section 234E of the Act is charging provision i.e. substantive provision which could

M/S GOOD HEALTH FOOD PVT., LTD.,,RANCHI vs. ACIT, CENTRALISED PROCESSING CELL-TDS,, GHAZIABAD

Bench: Shri S.S, Godara

1) of Section 200A was inserted and incorporating Section 234E of the Act, 1961. He further submitted that prior 01.06.2015, there was no enabling provision in the Act u/s 200A for raising demand in respect of levy of fee u/s 234E of the Act. The provision of Section 234E of the Act is charging provision i.e. substantive provision which could

SHREE BALAJI STEEL WORKS,JAMSHEDPUR vs. ACIT,

Bench: Shri S.S, Godara

1) of Section 200A was inserted and incorporating Section 234E of the Act, 1961. He further submitted that prior 01.06.2015, there was no enabling provision in the Act u/s 200A for raising demand in respect of levy of fee u/s 234E of the Act. The provision of Section 234E of the Act is charging provision i.e. substantive provision which could

DCIT CIRCLE-1, RANCHI vs. M/S HEC LTD, RANCHI

In the result, all appeals filed by the Revenue are dismissed and all appeals filed by the Assessee are allowed

Bench: Shri S. S. Godara, J.M. & Dr.A.L.Saini, A.M.)

TDS) on sales promotion expenses & (v) Liquidated damages, Misc. Provision and Provision for LTA vi) in ITA No.222/Ran/16 for the A.Y 2009-10, ground no. 2 raised by the revenue relates to expenditure on horticulture, not related to business expenditure. 3. i) In the assessee’s appeals in ITA Nos 231/Ran/2016 & 232/Ran/2016 for the A.Ys