PADAM KUMAR JAIN,RANCHI vs. DCIT, CENTRAL CIRCLE-1, RANCHI

In the result, all the appeals filed by the assessee are allowed and copy of common order passed is to be placed on respective case files

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

5. At the time of hearing, the ld. AR submitted before us that the impugned order passed by the ld. CIT(A) is bad in law by which the ld. CIT(A) upholding the penalty levied u/s 271(1)(c) of the Act without appreciating the fact that the AO did not mention the specific charges viz. “concealment of particulars

PADAM KUMAR JAIN,RANCHI vs. DCIT, CENTRAL CIRCLE-1, RANCHI

In the result, all the appeals filed by the assessee are allowed and copy of common order passed is to be placed on respective case files

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

5. At the time of hearing, the ld. AR submitted before us that the impugned order passed by the ld. CIT(A) is bad in law by which the ld. CIT(A) upholding the penalty levied u/s 271(1)(c) of the Act without appreciating the fact that the AO did not mention the specific charges viz. “concealment of particulars

SURESH KUMAR AGARWAL,DHANBAD vs. ACIT,C.C., DHANBAD

In the result, all the three appeals of the assessee are allowed

1)(c) of the Act and neither in the reassessment order nor in the penalty order there is any positive finding establishing that the assessee during the course of search found to be owner of any money, bullion, jewellery or other valuable article or thing, therefore, the penalty by invoking Explanation 5 to Section

SURESH KUMAR AGARWAL,DHANBAD vs. ACIT,C.C., DHANBAD

In the result, all the three appeals of the assessee are allowed

1)(c) of the Act and neither in the reassessment order nor in the penalty order there is any positive finding establishing that the assessee during the course of search found to be owner of any money, bullion, jewellery or other valuable article or thing, therefore, the penalty by invoking Explanation 5 to Section

SURESH KUMAR AGARWAL,DHANBAD vs. ACIT,C.C., DHANBAD

In the result, all the three appeals of the assessee are allowed

1)(c) of the Act and neither in the reassessment order nor in the penalty order there is any positive finding establishing that the assessee during the course of search found to be owner of any money, bullion, jewellery or other valuable article or thing, therefore, the penalty by invoking Explanation 5 to Section

M/S NANDLAL KESHARDEO,RANCHI vs. ACIT, CENTRAL CIRCLE (1), RANCHI

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

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

5 M/s Nandlal Keshardeo Vs ACIT (i) which has ended before the date of search, but the date of furnishing the return of income under sub-section (1) of section 139 for such year has not expired before the date of search and the assessee has not furnished the return of income for the previous year before the date

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

5. That as stated above, the copy of the notice issued U/s 274 r.w.s 271(1)(c) dated 30/01/2015 and 10/11/2017 is attached herewith from which it can be seen that the specific charge for levy of penalty was not rightly marked. Neither the show cause notice nor the order of assessment specify as to whether the penalty proceedings

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

5. That as stated above, the copy of the notice issued U/s 274 r.w.s 271(1)(c) dated 30/01/2015 and 10/11/2017 is attached herewith from which it can be seen that the specific charge for levy of penalty was not rightly marked. Neither the show cause notice nor the order of assessment specify as to whether the penalty proceedings

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

5. That as stated above, the copy of the notice issued U/s 274 r.w.s 271(1)(c) dated 12/03/2014 and the final notice dated 10/11/2017 is attached herewith from which it can be seen that the specific charge for levy of penalty was not rightly marked. Neither the show cause notice nor the order of assessment specify as to whether

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

5. That as stated above, the copy of the notice issued U/s 274 r.w.s 271(1)(c) dated 12/03/2014 and the final notice dated 10/11/2017 is attached herewith from which it can be seen that the specific charge for levy of penalty was not rightly marked. Neither the show cause notice nor the order of assessment specify as to whether

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

5. That as stated above, the copy of the notice issued U/s 274 r.w.s 271(1)(c) dated 16/12/2011 and final notice dated 10/11/2017 is attached herewith from which it can be seen that the specific charge for levy of penalty was not rightly marked. Neither the show cause notice nor the order of assessment specify as to whether

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

5. That as stated above, the copy of the notice issued U/s 274 r.w.s 271(1)(c) dated 16/12/2011 and final notice dated 10/11/2017 is attached herewith from which it can be seen that the specific charge for levy of penalty was not rightly marked. Neither the show cause notice nor the order of assessment specify as to whether

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

5. That as stated above, the copy of the notice issued U/s 274 r.w.s 271(1)(c) dated 26/12/2008 is attached herewith from which it can be seen that the specific charge for levy of penalty was not rightly marked. Neither the show cause notice nor the order of assessment specify as to whether the penalty proceedings is being initiated

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

5. That as stated above, the copy of the notice issued U/s 274 r.w.s 271(1)(c) dated 26/12/2008 is attached herewith from which it can be seen that the specific charge for levy of penalty was not rightly marked. Neither the show cause notice nor the order of assessment specify as to whether the penalty proceedings is being initiated

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

5. That as stated above, the copy of the notice issued U/s 274 r.w.s 271(1)(c) dated 21/01/2016 and 10/11/2017 is attached herewith from which it can be seen that the specific charge for levy of penalty was not rightly marked. Neither the show cause notice nor the order of assessment specify as to whether the penalty proceedings

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

5. That as stated above, the copy of the notice issued U/s 274 r.w.s 271(1)(c) dated 21/01/2016 and 10/11/2017 is attached herewith from which it can be seen that the specific charge for levy of penalty was not rightly marked. Neither the show cause notice nor the order of assessment specify as to whether the penalty proceedings

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

5. That as stated above, the copy of the notice issued U/s 274 r.w.s 271(1)(c) dated 01/01/2013 and further final notice dated 10/11/2017 is attached herewith from which it can be seen that the specific charge for levy of penalty was not rightly marked. Neither the show cause notice nor the order of assessment specify as to whether

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

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

5. That as stated above, the copy of the notice issued U/s 274 r.w.s 271(1)(c) dated 01/01/2013 and further final notice dated 10/11/2017 is attached herewith from which it can be seen that the specific charge for levy of penalty was not rightly marked. Neither the show cause notice nor the order of assessment specify as to whether

SRI SANJAY KUMAR SHARDA,WEST SINGHBHUM vs. ACIT, C.C.-1, RANCHI

Appeal is allowed

Bench: Shri S.S, Godara, Jm & Dr. A.L. Saini, Am Assessment Year:2016-17 बनाम Sri Sanjay Kumar Sharda Acit, Central Circle-1, Ranchi / Barajamda, West Singhbhum, V/S. Jharkhand-833221. Pan No.Ahwps4875Q अपीलाथ" /Appellant ""यथ" /Respondent ..

5 (1) No order imposing a penalty under this Chapter shall be made unless the assessee has been heard, or has been given a reasonable opportunity of being heard. (2) No order imposing a penalty under this Chapter shall be made- (a) by the Income- tax Officer, where the penalty exceeds ten thousand rupees; (b) by the Assistant Commissioner, where

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

5 M/s CCL Vs DCIT We shall be obliged for your kind consideration and necessary orders on the above." 6. During the course of hearing, it was argued by the Ld. Counsel for the assessee that from the copy of the notice issued u/s 274 r.w.s 271(1)(c) dated 10/11/2017, it can be seen that the specific charge