Ashokji Chanduji Thakor v. Pr.CIT (130 Taxmann.com 131)

TOUCH TONE TELESERVICES,HYDERABAD vs. ITO., WARD-4(1), HYDERABAD

ITA 987/HYD/2025[2017-18]Status: DisposedITAT Hyderabad19 Nov 2025AY 2017-18

Bench: Shri Manjunatha G. & Shri Ravish Soodआ.अपी.सं /Ita No. 987/Hyd/2025 (निर्धारण वर्ा/Assessment Year: 2017-18) Touch Tone Teleservices, Vs. Income Tax Officer, H. No. 3-6-550/4, 1St Floor, Ward-4(1), Street No.7, Himayatnagar, Hyderabad. Hyderabad. Pan: Aacft5196N (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: Sri S. Rama Rao, Advocate रधजस् व द्वधरध/Revenue By: Sri Gurpreet Singh, Sr.Ar सुिवधई की तधरीख/Date Of Hearing: 16/10/2025 घोर्णध की तधरीख/Date Of 19/11/2025 Pronouncement: आदेश / Order Per. Ravish Sood, J.M: The Present Appeal Filed By The Assessee Firm Is Directed Against The Order Passed By The Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, Dated 27/02/2025, Which In Turn Arises From The Order Passed By The Assessing Officer Under Section 143(3) Of The Income Tax Act, 1961 (For Short, “The Act”), Dated 27/12/2019. The Assessee Firm Has Assailed The Impugned Order On The Following Grounds Of Appeal:

For Appellant: Sri S. Rama Rao, AdvocateFor Respondent: Sri Gurpreet Singh, Sr.AR

Section 114Section 143(2)Section 143(3)Section 145(3)

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A’ Bench, Hyderabad Before Shri Manjunatha G., Accountant Member and Shri Ravish Sood, Judicial Member आ.अपी.सं /ITA No. 987/Hyd/2025 (निर्धारण वर्ा/Assessment Year: 2017-18) Touch Tone Teleservices, Vs. Income Tax Officer, H. No. 3-6-550/4, 1st Floor, Ward-4(1), Street No.7, Himayatnagar, Hyderabad. Hyderabad. PAN: AACFT5196N (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee by: Sri S. Rama Rao, Advocate रधजस् व द्वधरध/Revenue by: Sri Gurpreet Singh, Sr.AR सुिवधई की तधरीख/Date of Hearing: 16/10/2025 घोर्णध की तधरीख/Date of 19/…

LALJI YADAV,LUCKNOW vs. INCOME TAX OFFICER- 6(2), LUCKNOW

ITA 804/LKW/2024[2015-16]Status: DisposedITAT Lucknow11 Sept 2025AY 2015-16

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

For Appellant: Respondent byFor Respondent: Income Tax Officer-6(2)

Section 143(3)Section 253(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH “A”, LUCKNOW BEFORE SHRI KUL BHARAT, VICE PRESIDENT AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER ITA No.804/LKW/2024 Assessment Year: 2015-16 Lalji Yadav 3/152A, Vivek Khand, Gomti Nagar, Lucknow- 226010. TAN/PAN:AAKPY2220J (Appellant) Appellant by: Respondent by: Income Tax Officer-6(2) 56, Ram Tirath Marg Pratyaksh Kar Bhawan, Lucknow-226001. (Respondent) Shri P. K. Kapoor, C.A. Shri Amit Kumar, CIT(DR) ORDER PER ANADEE NATH MISSHRA, A.M.: (A) This appeal has been filed by the assessee against the order of the ld. CIT(A)/National Faceless Appeal Centre (NFA…

BHARATBHAI JERAMBHAI GOYANI,SURAT vs. ITO, WARD 1(2)(6), SURAT

In the result, appeal of the assessee is allowed for statistical purposes

ITA 1325/SRT/2024[2013-14]Status: DisposedITAT Surat13 Mar 2025AY 2013-14

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita No.1325/Srt/2024 Assessment Year: (2013-14) (Physical Court Hearing) Bharatbhai Jerambhai Goyani Income Tax Officer, Ward- बनाम/ 301, Kedar Kunj Apartment, 1(2)(6), Surat, Room # 303, Vs. Nr. Saraswati School, Honey Income Tax Office, Anavil Park Road, Adajan, Surat-395 Business Centre, Pal-Hazira 009 Road, Adajan, Surat-395 009 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaopg 5173 A (अपीलाथ"/Appellant) (""थ" /Respondent)

Section 142(1)Section 143(3)Section 250Section 32Section 37Section 68

…IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.1325/SRT/2024 Assessment Year: (2013-14) (Physical court hearing) Bharatbhai Jerambhai Goyani Income Tax Officer, Ward- बनाम/ 301, Kedar Kunj Apartment, 1(2)(6), Surat, Room # 303, Vs. Nr. Saraswati School, Honey Income Tax Office, Anavil Park Road, Adajan, Surat-395 Business Centre, Pal-Hazira 009 Road, Adajan, Surat-395 009 "थायीलेखासं./जीआइआरसं./PAN/GIR No: AAOPG 5173 A (अपीलाथ"/Appellant) (""थ" /Respondent) िनधा"रती की ओर से /Appellant by Shri Su…

USHA KHETAN,BORIVALI, MUMBAI vs. INCOME TAX OFFICER WARD 33(1)(1), BANDRA MUMBAI

In the result, the appeal of the assessee is allowed for 7

ITA 2071/MUM/2024[2015-16]Status: DisposedITAT Mumbai31 Jul 2024AY 2015-16

Bench: Shri Om Prakash Kant () & Shri Sunil Kumar Singh () Assessment Year: 2015-16 Usha Khetan, Ito Ward 33(1)(1), Flat No. 1606, Samarpan Exotica, Kautilya Bhavan, Avenue 3, Vs. Western Express Highway, Food Near Videsh Bhavan, Bandra Corporation Of India, Borivali East, Kurla Complex, Bandra East, Mumbai-400066. Mubmai-400051. Pan No. Aexpk 6415 Q Appellant Respondent

For Appellant: Mr. Sumit Mantri

Section 142(1)Section 143(2)Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI SUNIL KUMAR SINGH (JUDICIAL MEMBER) Assessment Year: 2015-16 Usha Khetan, ITO Ward 33(1)(1), Flat No. 1606, Samarpan Exotica, Kautilya Bhavan, Avenue 3, Vs. Western Express Highway, Food Near Videsh Bhavan, Bandra Corporation of India, Borivali East, Kurla Complex, Bandra East, Mumbai-400066. Mubmai-400051. PAN NO. AEXPK 6415 Q Appellant Respondent Assessee by : Mr. Sumit Mantri : Ms. Rajeshwari Menon, Sr. DR Revenue by Date of Hearing : 09/07/2024 : 31/07/2024 Date of pronouncement ORDER PER…

SHRI RAMPAL SINGH,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-2, GANDHIDHAM

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 193/RJT/2022[2016-17]Status: HeardITAT Rajkot28 Jun 2023AY 2016-17

Bench: Shri Waseem Ahmed (Accountant Member), Shri Siddhartha Nautiyal (Judicial Member)

For Appellant: Shri Kalpesh Doshi, A.RFor Respondent: Shri K.L. Solanki, Sr. D.R

Section 153ASection 234ASection 250Section 27l(1)(c)Section 68o

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT [CONDUCTED THROUGH VIRTUAL COURT ] Before: Shri Waseem Ahmed, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member Assessment Year 2016-17 Shri Rampal Singh, The ITO, Ahmedabad Ward-2, PAN: BPIPS6148K Vs Gandhidham (Appellant) (Respondent) Assessee by: Shri Kalpesh Doshi, A.R. Revenue by: Shri K.L. Solanki, Sr. D.R. Date of hearing : 27-06-2023 Date of pronouncement : 28-06-2023 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:- This assessee’s appeal for A.Y. 2016-17, arises from order of National Faceless Appeal Centre (NFA…

TIKESWAR BAG,BOLANGIR vs. DCIT, CIRCLE-2(1), SAMBALPUR

In the result, all the appeals of the assessee are dismissed

ITA 108/CTK/2022[2017-18]Status: DisposedITAT Cuttack15 Feb 2023AY 2017-18

Bench: Shri George Mathan & Shri Arun Khodpiaआयकर अऩीऱ (तऱाशियाां और अशिग्रहण) सं/It(Ss)A Nos.25 To 30/Ctk/2022 & आयकर अऩीऱ (तऱाशियाां और अशिग्रहण) सं/It(Ss)A No.108/Ctk/2022 (ननधाारण वषा / Assessment Years :2011-2012 To 2016-2017 & 2017-2018) Tikeswar Bag, Vs Dcit, Circle-2(1), Sambalpur At-Tengra, Badasaimara, Bolangir-767037 Pan No. :Darpb 1978 Q (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee By : None राजस्व की ओर से /Revenue By : Shri Arun Kanti Sinha, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 15/02/2023 घोषणा की तारीख/Date Of Pronouncement : 15/02/2023 आदेश / O R D E R Per Bench : These Are The Appeals Filed By The Assessee Against The Separate Orders Of The Ld. Cit(A)-2, Bhubaneswar, All Dated 30.03.2022 For The Assessment Years 2011-2012 To 2016-2017 & 2017-2018, Respectively. 2. None Represented On Behalf Of The Assessee. However, An Adjournment Application Has Been Filed By Shri Jag Mohan Pattnaik, Advocate Claiming That He Is Suffering From Severe Cold & Fever & Consequently The Adjournment Is Being Sought. The Counsel Has Also Attached A Medical Certificate Which Mentions That He Is Having Fever Of High Grade. The Medical Certificate Is Issued From A Doctor With Apollo Heart Institute. It Does Not Even Contain The Patient Id Of The Said Hospital. Thus, The Ground Taken For Adjournment, In Our Opinion, Is Not A Plausible One And, Therefore, The Same Is Not Accepted.

For Appellant: NoneFor Respondent: Shri Arun Kanti Sinha, CIT-DR

Section 139(1)Section 153A

…आयकर अऩीऱीय अधधकरण, कटक न्यायऩीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK श्री जाजज माथन, न्याययक सदस्य एवं श्री अरुण खोड़पऩया ऱेखा सदस्य के समऺ । BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अऩीऱ (तऱाशियाां और अशिग्रहण) सं/IT(SS)A Nos.25 to 30/CTK/2022 AND आयकर अऩीऱ (तऱाशियाां और अशिग्रहण) सं/IT(SS)A No.108/CTK/2022 (ननधाारण वषा / Assessment Years :2011-2012 to 2016-2017 & 2017-2018) Tikeswar Bag, Vs DCIT, Circle-2(1), Sambalpur At-Tengra, Badasaimara, Bolangir-767037 PAN No. :DARPB 1978 Q (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती…

BIBHUDUTTA PANDA,BHUBANESWAR vs. ASST.CIT, CORPORATE CIRCLE 1(2), BHUBANESWAR

In the result, all appeals of the assessee stand allowed

ITA 81/CTK/2022[2012-13]Status: DisposedITAT Cuttack01 Feb 2023AY 2012-13

Bench: Shri George Mathan & Shri Arun Khodpiaआयकर अऩीऱ सं/Ita Nos.76 To 81/Ctk/2022 (ननधाारण वषा / Assessment Years :2007-2008 To 2012-2013) Bibhudutta Panda, Vs Acit, Corporate Circle-1(2), Plot No.73 & 74, Jayadev Vihar, Bhubaneswar Bhubaneswar-751013 Pan No. :Adapp 6398 R (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri S.K.Agrawalla/S.K.Hota, ArsFor Respondent: Shri M.K.Gautam, CIT-DR

Section 142(1)Section 153ASection 153D

…आयकर अऩीऱीय अधधकरण, कटक न्यायऩीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK श्री जाजज माथन, न्याययक सदस्य एवं श्री अरुण खोड़पऩया ऱेखा सदस्य के समक्ष । BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अऩीऱ सं/ITA Nos.76 to 81/CTK/2022 (ननधाारण वषा / Assessment Years :2007-2008 to 2012-2013) Bibhudutta Panda, Vs ACIT, Corporate Circle-1(2), Plot No.73 & 74, Jayadev Vihar, Bhubaneswar Bhubaneswar-751013 PAN No. :ADAPP 6398 R (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee by : Shri S.K.Agrawalla/S.K.Hota, Ars राजस्व की ओर से /R…

BIBHUDUTTA PANDA,BHUBANESWAR vs. ASST.CIT CORPORATE CIRCLE-1(2), BHUBANESWAR

In the result, all appeals of the assessee stand allowed

ITA 80/CTK/2022[2011-12]Status: DisposedITAT Cuttack01 Feb 2023AY 2011-12

Bench: Shri George Mathan & Shri Arun Khodpiaआयकर अऩीऱ सं/Ita Nos.76 To 81/Ctk/2022 (ननधाारण वषा / Assessment Years :2007-2008 To 2012-2013) Bibhudutta Panda, Vs Acit, Corporate Circle-1(2), Plot No.73 & 74, Jayadev Vihar, Bhubaneswar Bhubaneswar-751013 Pan No. :Adapp 6398 R (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri S.K.Agrawalla/S.K.Hota, ArsFor Respondent: Shri M.K.Gautam, CIT-DR

Section 142(1)Section 153ASection 153D

…आयकर अऩीऱीय अधधकरण, कटक न्यायऩीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK श्री जाजज माथन, न्याययक सदस्य एवं श्री अरुण खोड़पऩया ऱेखा सदस्य के समक्ष । BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अऩीऱ सं/ITA Nos.76 to 81/CTK/2022 (ननधाारण वषा / Assessment Years :2007-2008 to 2012-2013) Bibhudutta Panda, Vs ACIT, Corporate Circle-1(2), Plot No.73 & 74, Jayadev Vihar, Bhubaneswar Bhubaneswar-751013 PAN No. :ADAPP 6398 R (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee by : Shri S.K.Agrawalla/S.K.Hota, Ars राजस्व की ओर से /R…

BIBHUDUTTA PANDA,BHUBANESWAR vs. ASST.CIT ,CORPORATE CIRCLE-1(2), BHUBANESWAR

In the result, all appeals of the assessee stand allowed

ITA 79/CTK/2022[2010-11]Status: DisposedITAT Cuttack01 Feb 2023AY 2010-11

Bench: Shri George Mathan & Shri Arun Khodpiaआयकर अऩीऱ सं/Ita Nos.76 To 81/Ctk/2022 (ननधाारण वषा / Assessment Years :2007-2008 To 2012-2013) Bibhudutta Panda, Vs Acit, Corporate Circle-1(2), Plot No.73 & 74, Jayadev Vihar, Bhubaneswar Bhubaneswar-751013 Pan No. :Adapp 6398 R (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri S.K.Agrawalla/S.K.Hota, ArsFor Respondent: Shri M.K.Gautam, CIT-DR

Section 142(1)Section 153ASection 153D

…आयकर अऩीऱीय अधधकरण, कटक न्यायऩीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK श्री जाजज माथन, न्याययक सदस्य एवं श्री अरुण खोड़पऩया ऱेखा सदस्य के समक्ष । BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अऩीऱ सं/ITA Nos.76 to 81/CTK/2022 (ननधाारण वषा / Assessment Years :2007-2008 to 2012-2013) Bibhudutta Panda, Vs ACIT, Corporate Circle-1(2), Plot No.73 & 74, Jayadev Vihar, Bhubaneswar Bhubaneswar-751013 PAN No. :ADAPP 6398 R (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee by : Shri S.K.Agrawalla/S.K.Hota, Ars राजस्व की ओर से /R…

BIBHUDUTTA PANDA,BHUBANESWAR vs. ASST.CIT, CORPORATE CIRCLE-1(2), BHUBANESWAR

In the result, all appeals of the assessee stand allowed

ITA 78/CTK/2022[2009-10]Status: DisposedITAT Cuttack01 Feb 2023AY 2009-10

Bench: Shri George Mathan & Shri Arun Khodpiaआयकर अऩीऱ सं/Ita Nos.76 To 81/Ctk/2022 (ननधाारण वषा / Assessment Years :2007-2008 To 2012-2013) Bibhudutta Panda, Vs Acit, Corporate Circle-1(2), Plot No.73 & 74, Jayadev Vihar, Bhubaneswar Bhubaneswar-751013 Pan No. :Adapp 6398 R (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri S.K.Agrawalla/S.K.Hota, ArsFor Respondent: Shri M.K.Gautam, CIT-DR

Section 142(1)Section 153ASection 153D

…आयकर अऩीऱीय अधधकरण, कटक न्यायऩीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK श्री जाजज माथन, न्याययक सदस्य एवं श्री अरुण खोड़पऩया ऱेखा सदस्य के समक्ष । BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अऩीऱ सं/ITA Nos.76 to 81/CTK/2022 (ननधाारण वषा / Assessment Years :2007-2008 to 2012-2013) Bibhudutta Panda, Vs ACIT, Corporate Circle-1(2), Plot No.73 & 74, Jayadev Vihar, Bhubaneswar Bhubaneswar-751013 PAN No. :ADAPP 6398 R (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee by : Shri S.K.Agrawalla/S.K.Hota, Ars राजस्व की ओर से /R…

BIBHUDUTTA PANDA,BHUBANESWAR vs. ASST.CIT, CORPORATE CIRCLE-1(2), BHUBANESWAR

In the result, all appeals of the assessee stand allowed

ITA 77/CTK/2022[2008-09]Status: DisposedITAT Cuttack01 Feb 2023AY 2008-09

Bench: Shri George Mathan & Shri Arun Khodpiaआयकर अऩीऱ सं/Ita Nos.76 To 81/Ctk/2022 (ननधाारण वषा / Assessment Years :2007-2008 To 2012-2013) Bibhudutta Panda, Vs Acit, Corporate Circle-1(2), Plot No.73 & 74, Jayadev Vihar, Bhubaneswar Bhubaneswar-751013 Pan No. :Adapp 6398 R (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri S.K.Agrawalla/S.K.Hota, ArsFor Respondent: Shri M.K.Gautam, CIT-DR

Section 142(1)Section 153ASection 153D

…आयकर अऩीऱीय अधधकरण, कटक न्यायऩीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK श्री जाजज माथन, न्याययक सदस्य एवं श्री अरुण खोड़पऩया ऱेखा सदस्य के समक्ष । BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अऩीऱ सं/ITA Nos.76 to 81/CTK/2022 (ननधाारण वषा / Assessment Years :2007-2008 to 2012-2013) Bibhudutta Panda, Vs ACIT, Corporate Circle-1(2), Plot No.73 & 74, Jayadev Vihar, Bhubaneswar Bhubaneswar-751013 PAN No. :ADAPP 6398 R (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee by : Shri S.K.Agrawalla/S.K.Hota, Ars राजस्व की ओर से /R…

BIBHUDUTTA PANDA,BHUBANESWAR vs. ASST.CIT, CORPORATE CIRCLE-1(2), BHUBANESWAR

In the result, all appeals of the assessee stand allowed

ITA 76/CTK/2022[2007-08]Status: DisposedITAT Cuttack01 Feb 2023AY 2007-08

Bench: Shri George Mathan & Shri Arun Khodpiaआयकर अऩीऱ सं/Ita Nos.76 To 81/Ctk/2022 (ननधाारण वषा / Assessment Years :2007-2008 To 2012-2013) Bibhudutta Panda, Vs Acit, Corporate Circle-1(2), Plot No.73 & 74, Jayadev Vihar, Bhubaneswar Bhubaneswar-751013 Pan No. :Adapp 6398 R (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri S.K.Agrawalla/S.K.Hota, ArsFor Respondent: Shri M.K.Gautam, CIT-DR

Section 142(1)Section 153ASection 153D

…आयकर अऩीऱीय अधधकरण, कटक न्यायऩीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK श्री जाजज माथन, न्याययक सदस्य एवं श्री अरुण खोड़पऩया ऱेखा सदस्य के समक्ष । BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अऩीऱ सं/ITA Nos.76 to 81/CTK/2022 (ननधाारण वषा / Assessment Years :2007-2008 to 2012-2013) Bibhudutta Panda, Vs ACIT, Corporate Circle-1(2), Plot No.73 & 74, Jayadev Vihar, Bhubaneswar Bhubaneswar-751013 PAN No. :ADAPP 6398 R (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee by : Shri S.K.Agrawalla/S.K.Hota, Ars राजस्व की ओर से /R…

RAJENDRA KUMAR MAHAWAR,BALASORE vs. CIT (A), NFAC, DELHI, DELHI

In the result, appeal of the assessee stands partly allowed for statistical purposes

ITA 106/CTK/2022[2017-18]Status: HeardITAT Cuttack19 Oct 2022AY 2017-18

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaassessment Year : 2017-2018 2018 Rajendra Kumar Mahawar, Rajendra Kumar Mahawar, Vs. Cit(A), Nfac, Delhi (A), Nfac, Delhi Prop. Prop. Shiv Shiv Charanlal Charanlal Sitaram, Sitaram, Motiganj Motiganj Bazar, Bazar, Balasore Pan/Gir No. Pan/Gir No.Agepm 5703 G (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri M.K.Sheth M.K.Sheth, Ar Revenue By : Shri M.K.Gautam, Cit Dr Date Of Hearing : 19 /10 10/2022 Date Of Pronouncement : 19/10 10/2022 O R D E R Per Bench This Is An Appeal Filed By The Assessee Against The Order Of The Ld This Is An Appeal Filed By The Assessee Against The Order Of The Ld This Is An Appeal Filed By The Assessee Against The Order Of The Ld Cit(A), National Faceless Ap , National Faceless Appeal Centre (Nfac), Delhi Eal Centre (Nfac), Delhi Dated 17.5.2022 In Appeal No.It Itba/Nfac/S/250/2020-21/1043047346(1) (1) For The Assessment Year 2017-18. .

For Appellant: Shri M.K.ShethFor Respondent: Shri M.K.Gautam

Section 144

…IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE BEFORE S/SHRI GEORGE MATHAN, JUDICIAL JUDICIAL MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER Assessment Year : 2017-2018 2018 Rajendra Kumar Mahawar, Rajendra Kumar Mahawar, Vs. CIT(A), NFAC, Delhi (A), NFAC, Delhi Prop. Prop. Shiv Shiv Charanlal Charanlal Sitaram, Sitaram, Motiganj Motiganj Bazar, Bazar, Balasore PAN/GIR No. PAN/GIR No.AGEPM 5703 G (Appellant (Appellant) .. ( Respondent Respondent) Ass…