DEVPRABHA CONSTRUCTION PRIVATE LTD.,,DHANBAD vs. PCIT, DHANBAD

In the result, this appeal of the assessee is allowed

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay(Virtual Hearing) Devprabha Construction Private Ltd., P.C.I.T., Dev Villa, Behind Radha Swamy Arcade, Dhanbad, Vs. Saraidhela, Dhanbad-828127. Aayakar Bhawan, Luby Pan No. Aaecb 2652 A Circular Road, Dhanbad-826001 (Jharkhand) Appellant/ Assessee Respondent/ Revenue

275 Taxman 408 (Karnataka) [16-09-2020] wherein it was held that inadequacy of enquiry conducted by the Assessing Officer wherein the assessee has filed all the ITA 27/Ran/2024 Devprabha Construction P Ltd. Vs PCIT details as required by the Assessing Officer, the Commissioner could not have set aside the assessment order merely on the ground of inadequacy of enquiry

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

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