In the result, appeal of the assessee is allowed

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita No.1220/Srt/2024 Assessment Year: (2013-14) (Physical Hearing) Rahul Coal India Pvt. Ltd. Vs. The Addl. Cit (Tds), 429-432 Golden Point, Ring Road, Surat, Nr. Bsnl Office, Surat-395 002 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aabcr1044D (अपीलाथ"/Appellant) (""थ" /Respondent) Appellant By Shri Rasesh Shah, Ca Respondent By Shri Mukesh Jain, Sr. Dr Date Of Hearing 18/02/2025 Date Of Pronouncement 29/04/2025

1A) of the Act. However, the AO passed order u/s 206(6&6A) r.w.s. 206C(7) of the Act later on 11.02.2019 and intimated the Addl. CIT, TDS on 11.02.2019 to initiate penalty u/s 271C(1)(a) of the Act. Resultantly, the Addl. CIT, TDS issued notices u/s 271CA on 26.08.2021, 13.10.2021 and 27.01.2022. The appellant received said notice