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

In the result, appeal of the assessee is allowed and the appeal of the revenue\nis dismissed

U/s 274 r.w.s 271(1)(c)\nwas an invalid notice if the specific fault for which the penalty proceeding was\ninitiated has not been rightly specified. The Ld. Counsel also stated that\nHon'ble Supreme Court in multiple cases have dismissed the SLP filed by the\nrevenue department on this issue and upheld the decisions of the Hon'ble\nHigh

DCIT,CIRCLE-1,RANCHI, RANCHI vs. CENTRAL COALFIELD LTD, RANCHI

In the result, appeal of the assessee is allowed and the appeal of the revenue is dismissed

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahaym/S Central Coalfields Ltd., D.C.I.T., Darbhanga House, Kutchery Road, Circle-1, Vs. Ranchi-834001 (Jharkhand) Ranchi. Pan No. Aaacc 7476 R Appellant/ Assessee Respondent/ Revenue D.C.I.T., Central Coalfield Ltd., Circle-1, 4Th Floor, Central Revenue Building Vs. Ranchi. Annexee, 5A, Main Road, Ranchi-834001 (Jharkhand) Pan No. Aaacc 7476 R Appellant/ Revenue Respondent/ Assessee

U/s 274 r.w.s 271(1)(c) was an invalid notice if the specific fault for which the penalty proceeding was initiated has not been rightly specified. The Ld. Counsel also stated that Hon'ble Supreme Court in multiple cases have dismissed the SLP filed by the revenue department on this issue and upheld the decisions of the Hon’ble High

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

In the result, appeal of the assessee is allowed and the appeal of the revenue is dismissed

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahaym/S Central Coalfields Ltd., D.C.I.T., Darbhanga House, Kutchery Road, Circle-1, Vs. Ranchi-834001 (Jharkhand) Ranchi. Pan No. Aaacc 7476 R Appellant/ Assessee Respondent/ Revenue D.C.I.T., Central Coalfield Ltd., Circle-1, 4Th Floor, Central Revenue Building Vs. Ranchi. Annexee, 5A, Main Road, Ranchi-834001 (Jharkhand) Pan No. Aaacc 7476 R Appellant/ Revenue Respondent/ Assessee

U/s 274 r.w.s 271(1)(c) was an invalid notice if the specific fault for which the penalty proceeding was initiated has not been rightly specified. The Ld. Counsel also stated that Hon'ble Supreme Court in multiple cases have dismissed the SLP filed by the revenue department on this issue and upheld the decisions of the Hon’ble High

DCIT,CIRCLE-1,RANCHI, RANCHI vs. CENTRAL COALFIELD LTD, RANCHI

In the result, appeal of the assessee is allowed and the appeal of the revenue is dismissed

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahayd.C.I.T., Central Coalfield Ltd., Circle-1, 4Th Floor, Central Revenue Building Vs. Ranchi. Annexee, 5A, Main Road, Ranchi-834001 (Jharkhand) Pan No. Aaacc 7476 R Appellant/ Revenue Respondent/ Assessee M/S Central Coalfields Ltd., D.C.I.T., Darbhanga House, Kutchery Road, Circle-1, Vs. Ranchi-834001 (Jharkhand) Ranchi. Pan No. Aaacc 7476 R Appellant/ Assessee Respondent/ Revenue

U/s 274 r.w.s 271(1)(c) was an invalid notice if the specific fault for which the penalty proceeding was initiated has not been rightly specified. The Ld. Counsel also stated that Hon'ble Supreme Court in multiple cases have dismissed the SLP filed by the revenue department on this issue and upheld the decisions of the Hon’ble High

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

In the result, appeal of the assessee is allowed and the appeal of the revenue is dismissed

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahayd.C.I.T., Central Coalfield Ltd., Circle-1, 4Th Floor, Central Revenue Building Vs. Ranchi. Annexee, 5A, Main Road, Ranchi-834001 (Jharkhand) Pan No. Aaacc 7476 R Appellant/ Revenue Respondent/ Assessee M/S Central Coalfields Ltd., D.C.I.T., Darbhanga House, Kutchery Road, Circle-1, Vs. Ranchi-834001 (Jharkhand) Ranchi. Pan No. Aaacc 7476 R Appellant/ Assessee Respondent/ Revenue

U/s 274 r.w.s 271(1)(c) was an invalid notice if the specific fault for which the penalty proceeding was initiated has not been rightly specified. The Ld. Counsel also stated that Hon'ble Supreme Court in multiple cases have dismissed the SLP filed by the revenue department on this issue and upheld the decisions of the Hon’ble High

DCIT,CIRCLE-1,RANCHI, RANCHI vs. CENTRAL COALFIELDS LIMITED, RANCHI

In the result, appeal of the assessee is allowed and the appeal of the revenue is dismissed

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahaym/S Central Coalfields Ltd., D.C.I.T., Darbhanga House, Kutchery Road, Circle-1, Vs. Ranchi-834001 (Jharkhand) Ranchi. Pan No. Aaacc 7476 R Appellant/ Assessee Respondent/ Revenue D.C.I.T., Central Coalfield Ltd., Circle-1, 4Th Floor, Central Revenue Building Vs. Ranchi. Annexee, 5A, Main Road, Ranchi-834001 (Jharkhand) Pan No. Aaacc 7476 R Appellant/ Revenue Respondent/ Assessee

U/s 274 r.w.s 271(1)(c) was an invalid notice if the specific fault for which the penalty proceeding was initiated has not been rightly specified. The Ld. Counsel also stated that Hon'ble Supreme Court in multiple cases have dismissed the SLP filed by the revenue department on this issue and upheld the decisions of the Hon’ble High

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

In the result, appeal of the assessee is allowed and the appeal of the revenue is dismissed

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahaym/S Central Coalfields Ltd., D.C.I.T., Darbhanga House, Kutchery Road, Circle-1, Vs. Ranchi-834001 (Jharkhand) Ranchi. Pan No. Aaacc 7476 R Appellant/ Assessee Respondent/ Revenue D.C.I.T., Central Coalfield Ltd., Circle-1, 4Th Floor, Central Revenue Building Vs. Ranchi. Annexee, 5A, Main Road, Ranchi-834001 (Jharkhand) Pan No. Aaacc 7476 R Appellant/ Revenue Respondent/ Assessee

U/s 274 r.w.s 271(1)(c) was an invalid notice if the specific fault for which the penalty proceeding was initiated has not been rightly specified. The Ld. Counsel also stated that Hon'ble Supreme Court in multiple cases have dismissed the SLP filed by the revenue department on this issue and upheld the decisions of the Hon’ble High

DCIT,CIRCLE-1,RANCHI, RANCHI vs. CENTRAL COALFIELD LTD, RANCHI

In the result, appeal of the assessee is allowed and the appeal of the revenue is dismissed

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahaym/S Central Coalfields Ltd., D.C.I.T., Darbhanga House, Kutchery Road, Circle-1, Vs. Ranchi-834001 (Jharkhand) Ranchi. Pan No. Aaacc 7476 R Appellant/ Assessee Respondent/ Revenue D.C.I.T., Central Coalfield Ltd., Circle-1, 4Th Floor, Central Revenue Building Vs. Ranchi. Annexee, 5A, Main Road, Ranchi-834001 (Jharkhand) Pan No. Aaacc 7476 R Appellant/ Revenue Respondent/ Assessee

U/s 274 r.w.s 271(1)(c) was an invalid notice if the specific fault for which the penalty proceeding was initiated has not been rightly specified. The Ld. Counsel also stated that Hon'ble Supreme Court in multiple cases have dismissed the SLP filed by the revenue department on this issue and upheld the decisions of the Hon’ble High

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

In the result, appeal of the assessee is allowed and the appeal of the revenue is dismissed

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahaym/S Central Coalfields Ltd., D.C.I.T., Darbhanga House, Kutchery Road, Circle-1, Vs. Ranchi-834001 (Jharkhand) Ranchi. Pan No. Aaacc 7476 R Appellant/ Assessee Respondent/ Revenue D.C.I.T., Central Coalfield Ltd., Circle-1, 4Th Floor, Central Revenue Building Vs. Ranchi. Annexee, 5A, Main Road, Ranchi-834001 (Jharkhand) Pan No. Aaacc 7476 R Appellant/ Revenue Respondent/ Assessee

U/s 274 r.w.s 271(1)(c) was an invalid notice if the specific fault for which the penalty proceeding was initiated has not been rightly specified. The Ld. Counsel also stated that Hon'ble Supreme Court in multiple cases have dismissed the SLP filed by the revenue department on this issue and upheld the decisions of the Hon’ble High

DCIT,CIRCLE-1,RANCHI, RANCHI vs. CENTRAL COALFIELDS LTD, RANCHI

In the result, appeal of the assessee is allowed and the appeal of the revenue is dismissed

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahaym/S Central Coalfields Ltd., D.C.I.T., Darbhanga House, Kutchery Road, Circle-1, Vs. Ranchi-834001 (Jharkhand) Ranchi. Pan No. Aaacc 7476 R Appellant/ Assessee Respondent/ Revenue D.C.I.T., Central Coalfield Ltd., Circle-1, 4Th Floor, Central Revenue Building Vs. Ranchi. Annexee, 5A, Main Road, Ranchi-834001 (Jharkhand) Pan No. Aaacc 7476 R Appellant/ Revenue Respondent/ Assessee

U/s 274 r.w.s 271(1)(c) was an invalid notice if the specific fault for which the penalty proceeding was initiated has not been rightly specified. The Ld. Counsel also stated that Hon'ble Supreme Court in multiple cases have dismissed the SLP filed by the revenue department on this issue and upheld the decisions of the Hon’ble High

DCIT,CIRCLE-1RANCHI, RANCHI vs. CENTRAL COALFIELD LTD, RANCHI

In the result, appeal of the assessee is allowed and the appeal of the revenue is dismissed

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahayd.C.I.T., Central Coalfield Ltd., Circle-1, 4Th Floor, Central Revenue Building Vs. Ranchi. Annexee, 5A, Main Road, Ranchi-834001 (Jharkhand) Pan No. Aaacc 7476 R Appellant/ Revenue Respondent/ Assessee M/S Central Coalfields Ltd., D.C.I.T., Darbhanga House, Kutchery Road, Circle-1, Vs. Ranchi-834001 (Jharkhand) Ranchi. Pan No. Aaacc 7476 R Appellant/ Assessee Respondent/ Revenue

U/s 274 r.w.s 271(1)(c) was an invalid notice if the specific fault for which the penalty proceeding was initiated has not been rightly specified. The Ld. Counsel also stated that Hon'ble Supreme Court in multiple cases have dismissed the SLP filed by the revenue department on this issue and upheld the decisions of the Hon’ble DCIT

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

In the result, appeal of the assessee is allowed and the appeal of the revenue is dismissed

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahayd.C.I.T., Central Coalfield Ltd., Circle-1, 4Th Floor, Central Revenue Building Vs. Ranchi. Annexee, 5A, Main Road, Ranchi-834001 (Jharkhand) Pan No. Aaacc 7476 R Appellant/ Revenue Respondent/ Assessee M/S Central Coalfields Ltd., D.C.I.T., Darbhanga House, Kutchery Road, Circle-1, Vs. Ranchi-834001 (Jharkhand) Ranchi. Pan No. Aaacc 7476 R Appellant/ Assessee Respondent/ Revenue

U/s 274 r.w.s 271(1)(c) was an invalid notice if the specific fault for which the penalty proceeding was initiated has not been rightly specified. The Ld. Counsel also stated that Hon'ble Supreme Court in multiple cases have dismissed the SLP filed by the revenue department on this issue and upheld the decisions of the Hon’ble DCIT

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

In the result, appeal of the assessee is allowed

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahaym/S Central Coalfields Ltd., D.C.I.T., Darbhanga House, Kutchery Road, Circle-1, Vs. Ranchi-834001 (Jharkhand) Ranchi. Pan No. Aaacc 7476 R Appellant/ Assessee Respondent/ Revenue

U/s 274 r.w.s 271(1)(c) was an invalid notice if the specific fault for which the penalty proceeding was initiated has not been rightly specified. The Ld. Counsel also stated that Hon'ble Supreme Court in multiple cases have dismissed the SLP filed by the revenue department on this issue and upheld the decisions of the Hon’ble High

SRI MAKHAN LAL AGRWAL,WEST SINGHBHUM vs. ACIT CIR-3, JSTR

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

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

u/s. 274 of the Act should specifically state as to whether penalty is being proposed to be imposed for concealment of particulars of income or for furnishing inaccurate particulars of income. The Hon’ble High court has further laid down that certain printed form where all the grounds given in section 271 are given would not satisfy the requirement

DELIP JERATH,RANCHI vs. ITO WD-2(3), RANCHI

Appeals are allowed

Bench: Shri S.S, Godara

u/s. 274 of the Act should specifically state as to whether penalty is being proposed to be imposed for concealment of particulars of income or for furnishing inaccurate particulars of income. The Hon’ble High court has further laid down that certain printed form where all the grounds given in section 271 are given would not satisfy the requirement

SATENDRA KUMAR JALAN (HUF),RANCHI vs. ACIT, C.C.-2, RANCHI

Appeal is allowed

Bench: Shri S.S.Godara & Dr. A.L. Sainiassessment Year :2014-15

u/s. 274 of the Act should specifically state as to whether penalty is being proposed to be imposed for concealment of particulars of income or for furnishing inaccurate particulars of income. The Hon’ble High court has further laid down that certain printed form where all the grounds given in section 271 are given would not satisfy the requirement

DEVI KHEMKA,JAMSHEDPUR vs. ITO, WARD-2(4), JAMSHEDPUR

Appeal is allowed

Bench: Shri S.S, Godara, Jm & Dr. A.L. Saini, Am Assessment Year:2005-06 बनाम Devi Khemka Ito, Ward-2(4), Jamshedpur / C/O Sri Sajjan Khemka, New V/S. Baradwari, Sakchi, Jamshedpur Pan No.Acapk7053R अपीलाथ" /Appellant ""यथ" /Respondent ..

u/s. 274 of the Act should specifically state as to whether penalty is being proposed to be imposed for concealment of particulars of income or for furnishing inaccurate particulars of income. The Hon’ble High court has further laid down that certain printed form where all the grounds given in section 271 are given would not satisfy the requirement

BABITA JALAN,RANCHI vs. ACIT, C.C.-2, RANCHI

Appeal is partly allowed

Bench: Shri S.S.Godara & Dr. A.L. Sainiassessment Year :2014-15

u/s. 274 of the Act should specifically state as to whether penalty is being proposed to be imposed for concealment of particulars of income or for furnishing inaccurate particulars of income. The Hon’ble High court has further laid down that certain printed form where all the grounds given in section 271 are given would not satisfy the requirement