ITAT Cuttack Bench

DEPUTY COMMISSIONER OF INCOME TAX(EXEMPTIONS), BHUBANESWAR vs STATE POLLUTION CONTROL BOARD ODISHA, BHUBANESWAR

DEPUTY COMMISSIONER OF INCOME TAX(EXEMPTIONS), BHUBANESWAR vs STATE POLLUTION CONTROL BOARD ODISHA, BHUBANESWAR

RAJASHREE KHUNTIA,CUTTACK vs ITO WARD(1), CUTTACK

RANJAN KUMAR SAHU,ANGUL vs INCOME TAX OFFICER, ITO WARD, ANGUL

JEMAMANI MOHANTA,MAYURBHANJ vs THE INCOME TAX OFFICER,WARD-1,BARIPADA, MAYURBHANJ

SHRI GEORGE MATHAN (Judicial Member), SHRI RAJESH KUMAR (Accountant Member)

ANGUL DISTRICT TRUCK OWNERS ASSOCIATION,ANGUL vs INCOME TAX OFFICER, ANGUL WARD, ANGUL

SHRI GEORGE MATHAN (Judicial Member), SHRI RAJESH KUMAR (Accountant Member)

HIMANSU SEKHAR DAS,BHUBAN, DHENKANAL vs INCOME TAX OFFICER, DHENKANAL WARD, DHENKANAL

the Id.CIT(A), therefore, the delay of 68 days in filing the appeal before the Id.CIT(A) is condoned and so as to grant the assessee one more opportunity to substantiate his claim before the Id. AO, the issues in this appeal are restored to the file of Id. AO for adjudicating afresh after providing the assessee adequate opportunity of being heard. The assessee is directed to cooperate before the Id. AO in the set aside proceedings. 5. In the result, appeal of the assessee is partly allowed

SWOSTI EDUCATIONAL FOUNDATION,BHUBANESWAR vs ITO (EXEMPTION) BHUBANESWAR, BHUBANESWAR

SHRI GEORGE MATHAN (Judicial Member), SHRI RAJESH KUMAR (Accountant Member)

GUNJAN ENTERPRISES,JUNAGARH vs INCOME TAX OFFICER, BHAWANIPATNA

SHRI GEORGE MATHAN (Judicial Member), SHRI RAJESH KUMAR (Accountant Member)

SHRI PARAMESWAR MOHANTA,MAYURBHANJ vs INCOME TAX OFFICER, WARD-1, BARIPADA

SHRI GEORGE MATHAN (Judicial Member), SHRI RAJESH KUMAR (Accountant Member)

SMART LIFESTYLE MULTI TRADE PRIVATE LIMITED,BHUBANESWAR vs ITO, WARD-1(4), BHUBANESWAR

SHRI GEORGE MATHAN (Judicial Member), SHRI RAJESH KUMAR (Accountant Member)

MSL FISH TRADERS PRIVATE LIMITED,BHUBANESWAR vs DY.CIT, CENTRAL CIRCLE-2, BHUBANESWAR

SHRI GEORGE MATHAN (Judicial Member), SHRI RAJESH KUMAR (Accountant Member)

MSL FISH TRADERS PRIVATE LIMITED,BHUBANESWAR vs DY.CIT, CENTRAL CIRCLE-2, BHUBANESWAR

SHRI GEORGE MATHAN (Judicial Member), SHRI RAJESH KUMAR (Accountant Member)

HEMRAJ DEVKARANDAS METALS & MINERAL LTD,MUMBAI vs ASSISTANT COMMISSIONER OF INCOME TAX, RANGE -1,, SAMBALPUR

SHRI GEORGE MATHAN (Judicial Member), SHRI RAJESH KUMAR (Accountant Member)

INCOME TAX OFFICER, BHAWANIPATNA vs AMR INFRATECH PRIVATE LIMITED, LANE NO.

the Assessing Officer. 3. Whether on the facts and circumstances of the case and in lave the Ld. CIT(A) justified in holding that the AO's order u/s. 143/3/147 constitutes a change in opinion as the AD was of a different opinion on the same set of facts as existed during the time of the original assessment proceeding without appreciating the fact that, the Information received from the Income Tax Investigation Wing was not in possession of the AD at the time of Original Assessment as well a

BINOD AUTOMOBILES,ANGUL vs INCOME TAX OFFICER,ANGUL WARD, ANGUL, ANGUL

SHRI GEORGE MATHAN (Judicial Member), SHRI RAJESH KUMAR (Accountant Member)

NIRMALA SHETH,CUTTACK vs ACIT,CIRCLE-2(1),CUTTACK, CUTTACK

SHRI GEORGE MATHAN (Judicial Member), SHRI RAJESH KUMAR (Accountant Member)

NIRMALA SHETH,CUTTACK vs ACIT, CIRCLE-2(1),CUTTACK, CUTTACK

SHRI GEORGE MATHAN (Judicial Member), SHRI RAJESH KUMAR (Accountant Member)

ORISSA RURAL HOUSING AND DEVELOPMENT CORPORATION LIMITED(ORHDC),KHORDA vs DCIT, CIRCLE-1(1), BHUBANESWAR

SHRI GEORGE MATHAN (Judicial Member), SHRI RAJESH KUMAR (Accountant Member)

ORISSA RURAL HOUSING AND DEVELOPMENT CORPORATION LIMITED(ORHDC),KHORDA vs DCIT, CIRCLE-1(1), BHUBANESWAR

SHRI GEORGE MATHAN (Judicial Member), SHRI RAJESH KUMAR (Accountant Member)