10-11 Page No 6 DCIT Vs. Piyush Subodhbhai Jhaveri & Soham Commodities Pvt. Ltd. (v) CIT-II v. Kantibhal Revidas Patel

42 Taxmann.com 128High Court2014#7034 most cited

What is 10-11 Page No 6 DCIT Vs. Piyush Subodhbhai Jhaveri & Soham Commodities Pvt. Ltd. (v) CIT-II v. Kantibhal Revidas Patel authority for?

The Gujarat High Court held that evidence found in loose papers during a search under section 132(4A) can be used to make additions to income, provided it is corroborated. The court found that the assessee's case was squarely covered by its previous decision in CIT-II vs. Kantibhai Revidas Patel.

16

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2021 to 2025.

Also referred to as

DCIT Vs. Piyush Subodhbhai Jhaveri · Soham Commodities Pvt. Ltd. · CIT-II v. Kantibhal Revidas Patel · 2014 · Gujarat High Court · section 132(4A) · loose papers · search and seizure · additions to income · corroboration

Sections most often in play

Section 131(1A)Section 132(4A)Section 133ASection 143(3)Section 147Section 148Section 68Section 143(1)

Issues it is cited on

section 132(4a)loose paperssection 132section 13section 143personcompanysection 14section 143(3)indiadocument

Judgments citing 10-11 Page No 6 DCIT Vs. Piyush Subodhbhai Jhaveri & Soham Commodities Pvt. Ltd. (v) CIT-II v. Kantibhal Revidas Patel

The DCIT, Central Circle-1(1), Ahmedabad vs. Soham Commodities Pvt. Ltd, Ahmedabad

In the result, the appeal filed by the Revenue in ITA No

ITA 1381/AHD/2019[2010-11]Status: DisposedITAT Ahmedabad16 Jan 2025AY 2010-11

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)

Section 143(1)Section 143(3)Section 148Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “C” BENCH Before: Shri T.R. Senthil Kumar, Judicial Member And Shri Narendra Prasad Sinha, Accountant Member ITA No: 1380/Ahd/2019 Assessment Year: 2010-11 The DCIT, Piyush Subodhbhai Central Circle-1(1), Jhaveri Ahmedabad Vs 16, Thakorbhai Tower, Opp. Sarita Gramudhyog, (Appellant) Law Garden, Ellisbridge, Ahmedabad-380009 PAN: AEFPJ0864C (Respondent) ITA No: 1381/Ahd/2019 Assessment Year: 2010-11 The DCIT, Soham Commodities Pvt. Central Circle-1(1), Ltd. Ahmedabad Vs 307, Shayamak Complex, Nr. Panjarapole, (Appellant) Polytechnic, Ambawadi, Ahmedabad-38…

The DCIT, Central Circle-1(1), Ahmedabad vs. Piyush Subodhbhai Jhaveri, Ahmedabad

In the result, the appeal filed by the Revenue in ITA No

ITA 1380/AHD/2019[2010-11]Status: DisposedITAT Ahmedabad16 Jan 2025AY 2010-11

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)

Section 143(1)Section 143(3)Section 148Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “C” BENCH Before: Shri T.R. Senthil Kumar, Judicial Member And Shri Narendra Prasad Sinha, Accountant Member ITA No: 1380/Ahd/2019 Assessment Year: 2010-11 The DCIT, Piyush Subodhbhai Central Circle-1(1), Jhaveri Ahmedabad Vs 16, Thakorbhai Tower, Opp. Sarita Gramudhyog, (Appellant) Law Garden, Ellisbridge, Ahmedabad-380009 PAN: AEFPJ0864C (Respondent) ITA No: 1381/Ahd/2019 Assessment Year: 2010-11 The DCIT, Soham Commodities Pvt. Central Circle-1(1), Ltd. Ahmedabad Vs 307, Shayamak Complex, Nr. Panjarapole, (Appellant) Polytechnic, Ambawadi, Ahmedabad-38…

Dy. Commissioner of Income Tax, Central Circle, Vapi vs. M/S Mahavir Jain Charitable Trust, Valsad

In the result, the grounds of Revenue’s appeal are dismissed

ITA 208/SRT/2023[2018-19]Status: DisposedITAT Surat18 Oct 2023AY 2018-19

Bench: Shri Pawan Singh & Dr Arjun Lal Sainiआ.अ.सं./Ita No.208/Srt/2023 (Ay 2018-19) (Hearing In Virtual Court) Deputy Commissioner Of M/S Mahavir Jain Income-Tax, Central Circle-Vapi, Charitable Trust, 410/411, Vs 9Th Floor, Fortune Square Ii, Amar Chambers, Station Daman Road, Chala, Vapi- Road, Opp. Lal School, 396191 Valsad-396001 Pan No. Aamts 6784 K अपीलाथ"/Appellant ""थ" /Respondent

Section 12ASection 131Section 132Section 143(3)Section 254(1)

…आयकर अपीलीय अिधकरण, सुरत "ायपीठ, सुरत IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND Dr ARJUN LAL SAINI, ACCOUNTANT MEMBER आ.अ.सं./ITA No.208/SRT/2023 (AY 2018-19) (Hearing in Virtual Court) Deputy Commissioner of M/s Mahavir Jain Income-tax, Central Circle-Vapi, Charitable Trust, 410/411, Vs 9th Floor, Fortune Square II, Amar Chambers, Station Daman Road, Chala, Vapi- Road, Opp. Lal School, 396191 Valsad-396001 PAN No. AAMTS 6784 K अपीलाथ"/Appellant ""थ" /Respondent िनधा"रती की ओर से /Assessee by Shri Mehul Shah, C.A राज" की ओर से /Revenue by Shri Ritesh M…

The ITO, Ward-2(2)(1), Ahmedabad vs. Dushyant U Patel, Ahmedabad

ITA 1197/AHD/2019[2011-12]Status: DisposedITAT Ahmedabad23 May 2022AY 2011-12

Bench: Shri Mahavir Prasad, Judicial Memebr & Shri Waseem Ahmed, Accountant Memebr

For Appellant: Shah, A.RsFor Respondent: Shri Mohd. Usman
Section 132Section 292CSection 69

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘D’ अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMEBR & SHRI WASEEM AHMED, ACCOUNTANT MEMEBR आयकर अपील सं./I.T.A. No. 1197/Ahd/2019 A/w. CROSS OBJECTION No. 212/Ahd/2019 ("नधा"रण वष" / Assessment Year : 2011-12) Income Tax Officer Dushyant U Patel बनाम/ Ward -2(2)(1), Ahmedabad 1947, Patel Vas, Old Vs. Vadaj, Ashram Road, Ahmedabad - 380013 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : BHKPP0277Q (Appellant/Respondent) .. (Respondent/Cross Objector) राज"व क" ओर से/Revenue by : Shri Mohd. Usman, CIT.DR. Ms. Nupur Sh…

ITO, Bhadrak Ward, Bhadrak vs. Himansu Mohapatra, Bhadrak

In the result, Appeals of the revenue in in ITANos

ITA 45/CTK/2020[2015-16]Status: DisposedITAT Cuttack21 Dec 2021AY 2015-16

Bench: Shri C.M. Garg, Jm & Shri Manish Borad, Am

For Appellant: Shri S.C Mohanty, Sr. DR
Section 10(38)

…आयकर अपीऱीय अधिकरण, कटक न्यायपीठ, कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH, CUTTACK BEFORE SHRI C.M. GARG, JM & SHRI MANISH BORAD, AM ITA Nos.42 & 43/CTK/2020 (नििाारण वषा / Assessment Year :2014-2015 & 2015-16) ITO Vs Deepansu Mohapatra Kuansh, Bhadrak, Bhadrak Ward, Bhadrak PAN No. : AQHPM3912G (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ITA Nos.44 & 45/CTK/2020 (नििाारण वषा / Assessment Year :2014-2015 & 2015-16) ITO Vs Himansu Mohapatra Kuansh, Bhadrak, Bhadrak Ward, Bhadrak PAN No. : AJDPM0006A (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ITA Nos.38 & 39/CTK/2020 (नििाारण वषा / A…

ITO, Bhadrak Ward, Bhadrak vs. Himansu Mohapatra, Bhadrak

In the result, Appeals of the revenue in in ITANos

ITA 44/CTK/2020[2014-15]Status: DisposedITAT Cuttack21 Dec 2021AY 2014-15

Bench: Shri C.M. Garg, Jm & Shri Manish Borad, Am

For Appellant: Shri S.C Mohanty, Sr. DR
Section 10(38)

…आयकर अपीऱीय अधिकरण, कटक न्यायपीठ, कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH, CUTTACK BEFORE SHRI C.M. GARG, JM & SHRI MANISH BORAD, AM ITA Nos.42 & 43/CTK/2020 (नििाारण वषा / Assessment Year :2014-2015 & 2015-16) ITO Vs Deepansu Mohapatra Kuansh, Bhadrak, Bhadrak Ward, Bhadrak PAN No. : AQHPM3912G (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ITA Nos.44 & 45/CTK/2020 (नििाारण वषा / Assessment Year :2014-2015 & 2015-16) ITO Vs Himansu Mohapatra Kuansh, Bhadrak, Bhadrak Ward, Bhadrak PAN No. : AJDPM0006A (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ITA Nos.38 & 39/CTK/2020 (नििाारण वषा / A…

ITO, Bhadrak Ward, Bhadrak vs. Deepansu Mohapatra, Bhadrak

In the result, Appeals of the revenue in in ITANos

ITA 43/CTK/2020[2015-16]Status: DisposedITAT Cuttack21 Dec 2021AY 2015-16

Bench: Shri C.M. Garg, Jm & Shri Manish Borad, Am

For Appellant: Shri S.C Mohanty, Sr. DR
Section 10(38)

…आयकर अपीऱीय अधिकरण, कटक न्यायपीठ, कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH, CUTTACK BEFORE SHRI C.M. GARG, JM & SHRI MANISH BORAD, AM ITA Nos.42 & 43/CTK/2020 (नििाारण वषा / Assessment Year :2014-2015 & 2015-16) ITO Vs Deepansu Mohapatra Kuansh, Bhadrak, Bhadrak Ward, Bhadrak PAN No. : AQHPM3912G (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ITA Nos.44 & 45/CTK/2020 (नििाारण वषा / Assessment Year :2014-2015 & 2015-16) ITO Vs Himansu Mohapatra Kuansh, Bhadrak, Bhadrak Ward, Bhadrak PAN No. : AJDPM0006A (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ITA Nos.38 & 39/CTK/2020 (नििाारण वषा / A…

ITO, Bhadrak Ward, Bhadrak vs. Deepansu Mohapatra, Bhadrak

In the result, Appeals of the revenue in in ITANos

ITA 42/CTK/2020[2014-15]Status: DisposedITAT Cuttack21 Dec 2021AY 2014-15

Bench: Shri C.M. Garg, Jm & Shri Manish Borad, Am

For Appellant: Shri S.C Mohanty, Sr. DR
Section 10(38)

…आयकर अपीऱीय अधिकरण, कटक न्यायपीठ, कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH, CUTTACK BEFORE SHRI C.M. GARG, JM & SHRI MANISH BORAD, AM ITA Nos.42 & 43/CTK/2020 (नििाारण वषा / Assessment Year :2014-2015 & 2015-16) ITO Vs Deepansu Mohapatra Kuansh, Bhadrak, Bhadrak Ward, Bhadrak PAN No. : AQHPM3912G (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ITA Nos.44 & 45/CTK/2020 (नििाारण वषा / Assessment Year :2014-2015 & 2015-16) ITO Vs Himansu Mohapatra Kuansh, Bhadrak, Bhadrak Ward, Bhadrak PAN No. : AJDPM0006A (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ITA Nos.38 & 39/CTK/2020 (नििाारण वषा / A…

ITO, Bhadrak Ward, Bhadrak vs. Anupama Mohapatra, Bhadrak

In the result, Appeals of the revenue in in ITANos

ITA 41/CTK/2020[2015-16]Status: DisposedITAT Cuttack21 Dec 2021AY 2015-16

Bench: Shri C.M. Garg, Jm & Shri Manish Borad, Am

For Appellant: Shri S.C Mohanty, Sr. DR
Section 10(38)

…आयकर अपीऱीय अधिकरण, कटक न्यायपीठ, कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH, CUTTACK BEFORE SHRI C.M. GARG, JM & SHRI MANISH BORAD, AM ITA Nos.42 & 43/CTK/2020 (नििाारण वषा / Assessment Year :2014-2015 & 2015-16) ITO Vs Deepansu Mohapatra Kuansh, Bhadrak, Bhadrak Ward, Bhadrak PAN No. : AQHPM3912G (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ITA Nos.44 & 45/CTK/2020 (नििाारण वषा / Assessment Year :2014-2015 & 2015-16) ITO Vs Himansu Mohapatra Kuansh, Bhadrak, Bhadrak Ward, Bhadrak PAN No. : AJDPM0006A (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ITA Nos.38 & 39/CTK/2020 (नििाारण वषा / A…

ITO, Bhadrak Ward, Bhadrak vs. Anupama Mohapatra, Bhadrak

In the result, Appeals of the revenue in in ITANos

ITA 40/CTK/2020[2014-15]Status: DisposedITAT Cuttack21 Dec 2021AY 2014-15

Bench: Shri C.M. Garg, Jm & Shri Manish Borad, Am

For Appellant: Shri S.C Mohanty, Sr. DR
Section 10(38)

…आयकर अपीऱीय अधिकरण, कटक न्यायपीठ, कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH, CUTTACK BEFORE SHRI C.M. GARG, JM & SHRI MANISH BORAD, AM ITA Nos.42 & 43/CTK/2020 (नििाारण वषा / Assessment Year :2014-2015 & 2015-16) ITO Vs Deepansu Mohapatra Kuansh, Bhadrak, Bhadrak Ward, Bhadrak PAN No. : AQHPM3912G (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ITA Nos.44 & 45/CTK/2020 (नििाारण वषा / Assessment Year :2014-2015 & 2015-16) ITO Vs Himansu Mohapatra Kuansh, Bhadrak, Bhadrak Ward, Bhadrak PAN No. : AJDPM0006A (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ITA Nos.38 & 39/CTK/2020 (नििाारण वषा / A…

ITO, Bhadrak Ward, Bhadrak vs. Sitansu Sekhar Mohapatra, Bhadrak

In the result, Appeals of the revenue in in ITANos

ITA 38/CTK/2020[2014-15]Status: DisposedITAT Cuttack21 Dec 2021AY 2014-15

Bench: Shri C.M. Garg, Jm & Shri Manish Borad, Am

For Appellant: Shri S.C Mohanty, Sr. DR
Section 10(38)

…आयकर अपीऱीय अधिकरण, कटक न्यायपीठ, कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH, CUTTACK BEFORE SHRI C.M. GARG, JM & SHRI MANISH BORAD, AM ITA Nos.42 & 43/CTK/2020 (नििाारण वषा / Assessment Year :2014-2015 & 2015-16) ITO Vs Deepansu Mohapatra Kuansh, Bhadrak, Bhadrak Ward, Bhadrak PAN No. : AQHPM3912G (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ITA Nos.44 & 45/CTK/2020 (नििाारण वषा / Assessment Year :2014-2015 & 2015-16) ITO Vs Himansu Mohapatra Kuansh, Bhadrak, Bhadrak Ward, Bhadrak PAN No. : AJDPM0006A (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ITA Nos.38 & 39/CTK/2020 (नििाारण वषा / A…

ITO, Bhadrak Ward, Bhadrak vs. Smt. Kuntala Mohapatra, Bhadrak

In the result, Appeals of the revenue in in ITANos

ITA 50/CTK/2020[2014-15]Status: DisposedITAT Cuttack17 Dec 2021AY 2014-15

Bench: Shri C.M. Garg, Jm & Shri Manish Borad, Am

For Appellant: Shri S.C Mohanty, Sr. DR
Section 10(38)

…आयकर अपीऱीय अधिकरण, कटक न्यायपीठ, कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH, CUTTACK BEFORE SHRI C.M. GARG, JM & SHRI MANISH BORAD, AM ITA Nos.42 & 43/CTK/2020 (नििाारण वषा / Assessment Year :2014-2015 & 2015-16) ITO Vs Deepansu Mohapatra Kuansh, Bhadrak, Bhadrak Ward, Bhadrak PAN No. : AQHPM3912G (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ITA Nos.44 & 45/CTK/2020 (नििाारण वषा / Assessment Year :2014-2015 & 2015-16) ITO Vs Himansu Mohapatra Kuansh, Bhadrak, Bhadrak Ward, Bhadrak PAN No. : AJDPM0006A (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ITA Nos.38 & 39/CTK/2020 (नििाारण वषा / A…

ITO, Bhadrak Ward, Bhadrak vs. Parbati Mohapatra, Bhadrak

In the result, Appeals of the revenue in in ITANos

ITA 49/CTK/2020[2014-15]Status: DisposedITAT Cuttack17 Dec 2021AY 2014-15

Bench: Shri C.M. Garg, Jm & Shri Manish Borad, Am

For Appellant: Shri S.C Mohanty, Sr. DR
Section 10(38)

…आयकर अपीऱीय अधिकरण, कटक न्यायपीठ, कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH, CUTTACK BEFORE SHRI C.M. GARG, JM & SHRI MANISH BORAD, AM ITA Nos.42 & 43/CTK/2020 (नििाारण वषा / Assessment Year :2014-2015 & 2015-16) ITO Vs Deepansu Mohapatra Kuansh, Bhadrak, Bhadrak Ward, Bhadrak PAN No. : AQHPM3912G (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ITA Nos.44 & 45/CTK/2020 (नििाारण वषा / Assessment Year :2014-2015 & 2015-16) ITO Vs Himansu Mohapatra Kuansh, Bhadrak, Bhadrak Ward, Bhadrak PAN No. : AJDPM0006A (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ITA Nos.38 & 39/CTK/2020 (नििाारण वषा / A…

ITO, Bhadrak Ward, Bhadrak vs. Kishore Kumar Mohapatra, Bhadrak

In the result, Appeals of the revenue in in ITANos

ITA 48/CTK/2020[2014-15]Status: DisposedITAT Cuttack17 Dec 2021AY 2014-15

Bench: Shri C.M. Garg, Jm & Shri Manish Borad, Am

For Appellant: Shri S.C Mohanty, Sr. DR
Section 10(38)

…आयकर अपीऱीय अधिकरण, कटक न्यायपीठ, कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH, CUTTACK BEFORE SHRI C.M. GARG, JM & SHRI MANISH BORAD, AM ITA Nos.42 & 43/CTK/2020 (नििाारण वषा / Assessment Year :2014-2015 & 2015-16) ITO Vs Deepansu Mohapatra Kuansh, Bhadrak, Bhadrak Ward, Bhadrak PAN No. : AQHPM3912G (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ITA Nos.44 & 45/CTK/2020 (नििाारण वषा / Assessment Year :2014-2015 & 2015-16) ITO Vs Himansu Mohapatra Kuansh, Bhadrak, Bhadrak Ward, Bhadrak PAN No. : AJDPM0006A (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ITA Nos.38 & 39/CTK/2020 (नििाारण वषा / A…

ITO, Bhadrak Ward, Bhadrak vs. Mamata Mohapatra, Bhadrak

In the result, Appeals of the revenue in in ITANos

ITA 47/CTK/2020[2014-15]Status: DisposedITAT Cuttack17 Dec 2021AY 2014-15

Bench: Shri C.M. Garg, Jm & Shri Manish Borad, Am

For Appellant: Shri S.C Mohanty, Sr. DR
Section 10(38)

…आयकर अपीऱीय अधिकरण, कटक न्यायपीठ, कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH, CUTTACK BEFORE SHRI C.M. GARG, JM & SHRI MANISH BORAD, AM ITA Nos.42 & 43/CTK/2020 (नििाारण वषा / Assessment Year :2014-2015 & 2015-16) ITO Vs Deepansu Mohapatra Kuansh, Bhadrak, Bhadrak Ward, Bhadrak PAN No. : AQHPM3912G (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ITA Nos.44 & 45/CTK/2020 (नििाारण वषा / Assessment Year :2014-2015 & 2015-16) ITO Vs Himansu Mohapatra Kuansh, Bhadrak, Bhadrak Ward, Bhadrak PAN No. : AJDPM0006A (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ITA Nos.38 & 39/CTK/2020 (नििाारण वषा / A…

ITO, Bhadrak Ward, Bhadrak vs. Amruta Preetam Mohapatra, Bhadrak

In the result, Appeals of the revenue in in ITANos

ITA 46/CTK/2020[2014-15]Status: DisposedITAT Cuttack17 Dec 2021AY 2014-15

Bench: Shri C.M. Garg, Jm & Shri Manish Borad, Am

For Appellant: Shri S.C Mohanty, Sr. DR
Section 10(38)

…आयकर अपीऱीय अधिकरण, कटक न्यायपीठ, कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH, CUTTACK BEFORE SHRI C.M. GARG, JM & SHRI MANISH BORAD, AM ITA Nos.42 & 43/CTK/2020 (नििाारण वषा / Assessment Year :2014-2015 & 2015-16) ITO Vs Deepansu Mohapatra Kuansh, Bhadrak, Bhadrak Ward, Bhadrak PAN No. : AQHPM3912G (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ITA Nos.44 & 45/CTK/2020 (नििाारण वषा / Assessment Year :2014-2015 & 2015-16) ITO Vs Himansu Mohapatra Kuansh, Bhadrak, Bhadrak Ward, Bhadrak PAN No. : AJDPM0006A (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ITA Nos.38 & 39/CTK/2020 (नििाारण वषा / A…