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

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

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

assessment as confirmed by Ld. CIT(A) are in dispute before Hon'ble ITAT. None of the additions made can be considered as concealment of income. Further, none of the additions will come under purview of furnishing inaccurate particulars. Ld. AO was therefore not justified in imposing penalty U/s 271(1)(c). 6. For that other grounds in details will

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

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