CIT v. Mohammed Meeran Shahul Hameed

438 ITR 288Supreme Court of India2021#2537 most cited

What is CIT v. Mohammed Meeran Shahul Hameed authority for?

When a statutory provision is unambiguous and capable of only one meaning, it must be given effect in its own terms, and nothing should be added to or taken away from the plain language of the Act by way of interpretation.

46

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2022 to 2025.

Also referred to as

CIT v. Mohammed Meeran Shahul Hameed · 438 ITR 288 · 131 Taxmann.com 94 · Supreme Court 2021 · statutory interpretation · literal rule · plain meaning rule · casus omissus · income tax act · section 143(3) · section 153A

Also reported as

131 Taxmann.com 94

Sections most often in play

Section 143(3)Section 153ASection 147Section 153DSection 132Section 144Section 148Section 153
Read the full judgment

Issues it is cited on

section 274(2)section 243section 245hacasus omissussection 153a(b)section 263(2)section 245csection 144basettlement applicationsection 142(2c)section 245d(4)section 153(4)

Judgments citing CIT v. Mohammed Meeran Shahul Hameed

Vandana Bansal L/H of Late Dr. Ashwani Kumar Bansal, Allahabad vs. ACIT, Central Circle, Allahabad

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

ITA 35/ALLD/2019[2008-09]Status: DisposedITAT Allahabad30 Sept 2025AY 2008-09

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

…al and capable of only one meaning, the legislation has to be given effect of the word in its own terms and there is no scope for importing any rule of interpretation. Learned Departmental Representatives also placed reliance on the precedents in the cases of 438 ITR 288 (SC) CIT vs. Mohammed Meeran Shahul Hameed and 362 ITR 673 (SC) CIT vs. Calcutta Knitwears for the proposition that a provision of the Act is to be read as it is and nothing is to be added or taken away from it. Learned Departmental Representatives placed further reliance on 266 ITR 1 (SC) Prakash Nath Khanna vs CIT and 121 ITR 535 (SC) CIT vs. N…

Vandana Bansal L/H of Late Dr. Ashwani Kumar Bansal, Allahabad vs. ACIT, Central Circle, Allahabad

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

ITA 34/ALLD/2019[2007-08]Status: DisposedITAT Allahabad30 Sept 2025AY 2007-08

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

…al and capable of only one meaning, the legislation has to be given effect of the word in its own terms and there is no scope for importing any rule of interpretation. Learned Departmental Representatives also placed reliance on the precedents in the cases of 438 ITR 288 (SC) CIT vs. Mohammed Meeran Shahul Hameed and 362 ITR 673 (SC) CIT vs. Calcutta Knitwears for the proposition that a provision of the Act is to be read as it is and nothing is to be added or taken away from it. Learned Departmental Representatives placed further reliance on 266 ITR 1 (SC) Prakash Nath Khanna vs CIT and 121 ITR 535 (SC) CIT vs. N…

Minto Developers Pvt. Ltd., Allahabad vs. Assistant Commissioner of Income Tax, Central Circle, Allahabad

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

ITA 337/ALLD/2018[2009-10]Status: DisposedITAT Allahabad30 Sept 2025AY 2009-10

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

…al and capable of only one meaning, the legislation has to be given effect of the word in its own terms and there is no scope for importing any rule of interpretation. Learned Departmental Representatives also placed reliance on the precedents in the cases of 438 ITR 288 (SC) CIT vs. Mohammed Meeran Shahul Hameed and 362 ITR 673 (SC) CIT vs. Calcutta Knitwears for the proposition that a provision of the Act is to be read as it is and nothing is to be added or taken away from it. Learned Departmental Representatives placed further reliance on 266 ITR 1 (SC) Prakash Nath Khanna vs CIT and 121 ITR 535 (SC) CIT vs. N…

Writemen Media Private Limited, Bengaluru vs. Income Tax Officer, Ward-7(1)(3), Bengaluru

In the result, appeal filed by the assessee is allowed for statistical purposes

ITA 1516/BANG/2024[2014-15]Status: DisposedITAT Bangalore31 Jul 2025AY 2014-15

Bench: Shri. Laxmi Prasad Sahu & Shri. Keshav Dubeyassessment Year : 2014-15

For Appellant: Shri. Ravishankar, AdvocateFor Respondent: Shri. Ashwin D Gowda, Addl. CIT(DR)(ITAT), Bangalore
Section 115JSection 143(3)Section 153Section 56(2)(viib)

…IN INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI. LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI. KESHAV DUBEY, JUDICIAL MEMBER Assessment Year : 2014-15 M/s. Writemen Media Pvt. Ltd., Vs. ITo, No.57, 4th Main, MLA Layout, Ward – 7(1)(3), R.T.Nagar, Bengaluru. Bengaluru – 560032. PAN : AABCW 1035 H APPELLANT RESPONDENT Assessee by : Shri. Ravishankar, Advocate Revenue by : Shri. Ashwin D Gowda, Addl. CIT(DR)(ITAT), Bangalore. Date of hearing : 28.07.2025 Date of Pronouncement : 31.07.2025 ORDER Per Laxmi Prasad Sahu, Accountant Member : This appeal filed by the assessee against the Order pa…

M/S. Rosewood Mercantile Pvt. Ltd.., Kolkata vs. I.T.O., Ward-3(2), Kolkata

In the result, the appeals of the assessee are allowed

ITA 582/KOL/2022[2010-2011]Status: DisposedITAT Kolkata31 Jan 2025AY 2010-2011

Bench: Shri Rajesh Kumar, Am & Shri Sonjoy Sarma, Jm

For Appellant: Shri C. Roy, ARFor Respondent: Shri Praveen Kishore, CIT DR
Section 133(6)Section 143(1)Section 147Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRI SONJOY SARMA, JM ITA Nos.581& 582/KOL/2022 (Assessment Year: 2010-11) ITO, Wad 3(2), Kolkata M/s Rosewood Mercantile Pvt. Ltd. Aaykar Bhavan, P-7, 5th Floor, P-41, Princep Street, Chowringhee Square, 4th Floor, Vs. Kolkata, West Bengal-700072 Room No.17, Kolkata-700069, West Bengal (Appellant) (Respondent) PAN No. AAECR6249M Assessee by : Shri C. Roy, AR Revenue by : Shri Praveen Kishore, CIT DR Date of hearing: 09.01.2025 Date of pronouncement : 31.01.2025 O R D E R Per Rajesh Kumar, AM: These appeals are preferred…

M/S. Rosewood Mercantile Pvt. Ltd., Kolkata vs. I.T.O., Ward - 3(2), Kolkata

In the result, the appeals of the assessee are allowed

ITA 581/KOL/2022[2010-2011]Status: DisposedITAT Kolkata31 Jan 2025AY 2010-2011

Bench: Shri Rajesh Kumar, Am & Shri Sonjoy Sarma, Jm

For Appellant: Shri C. Roy, ARFor Respondent: Shri Praveen Kishore, CIT DR
Section 133(6)Section 143(1)Section 147Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRI SONJOY SARMA, JM ITA Nos.581& 582/KOL/2022 (Assessment Year: 2010-11) ITO, Wad 3(2), Kolkata M/s Rosewood Mercantile Pvt. Ltd. Aaykar Bhavan, P-7, 5th Floor, P-41, Princep Street, Chowringhee Square, 4th Floor, Vs. Kolkata, West Bengal-700072 Room No.17, Kolkata-700069, West Bengal (Appellant) (Respondent) PAN No. AAECR6249M Assessee by : Shri C. Roy, AR Revenue by : Shri Praveen Kishore, CIT DR Date of hearing: 09.01.2025 Date of pronouncement : 31.01.2025 O R D E R Per Rajesh Kumar, AM: These appeals are preferred…

Narain Lal Agrawal, Jaipur vs. DCIT Circle 1 Jaipur, Jaipur

ITA 744/JPR/2023[2020-21]Status: DisposedITAT Jaipur25 Jun 2024AY 2020-21
For Appellant: Sh. Tarun Mittal (CA)For Respondent: Sh. A. S. Nehra (Addl. CIT)
Section 143(3)Section 56(2)Section 56(2)(x)

…grawal vs. DCIT agreement to sell. Therefore, when such title is not mentioned in the letter, it is incorrect to make such claim. It must be mentioned here that the Hon'ble Supreme Court in the case of CIT, Chennai Vs Mohammed Meeran Shahul Hameed reported in 438 ITR 288 (2021) at Para 4.3 of Page 4 has held that as per the cardinal principle of law the provision of the Statute/Act is to be read as it is and nothing needs to be added or taken away from the provision of the Statute. Therefore, after analyzing the facts of the case and examining the document issued by the developer, stated as letter of allotment, i…

Our Lady of Perpetual Help Church, Ochanthurthu vs. CIT Exemptions, Kochi

In the result, the assessee’s appeal is allowed for statistical purposes

ITA 58/COCH/2023[2011-12]Status: DisposedITAT Cochin28 Dec 2023AY 2011-12

Bench: Shri Sanjay Arora & Shri Manomohan Dasour Lady Of Perpetual Help Cit (Exemptions) Church C.R. Building Ochanthurthu Vs. I.S. Press Road Ernakulam 682508 Cochi 682108 [Pan:Aaato1832L] (Appellant) (Respondent)

For Appellant: Shri P.J. Anil Kumar, AdvocateFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 11(1)(a)Section 12ASection 143(1)

…said delay, which could be for several reasons, including change of address, etc., would not alter the date of the order under appeal. The law in the matter is well-settled, for which we may refer to the decision in CIT v. Mohammed Meeran Shahul Hameed [2021] 438 ITR 288 (SC), wherein it stands clarified that the date of receipt of an order, or even of its dispatch, cannot be equated with or understood as the date of its making or issue. The same represents trite law, toward which we may also refer to Bhagwan Das Oil Mills vs. CCIT2016 (28) STG 620 (MP). It is, further, again well-settled that the onus to prove t…

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…

Sujata Panda, Berhampur vs. ACIT, Centaral Circle-1, Bhubaneswar

In the result, appeals of the assessee are allowed

ITA 421/CTK/2019[2015-16]Status: HeardITAT Cuttack18 Nov 2022AY 2015-16

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaita Nos.415 To 421/Ctk/20 /Ctk/2019 Assessment Years : 2009-10 To 2015 10 To 2015-16 Sujata Panda Sujata Panda, The X Ray Vs. Acit, Acit, Central Central Circle Circle-1, Clinic, State Bank Of India, Clinic, State Bank Of India, Bhubaneswar Bhubaneswar Berhampur- -760001 Pan/Gir No. Pan/Gir No.Agppp 7126H (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri D.Parida, Ca/C.Parida, /C.Parida, Adv Revenue By : Shri M.K.Gautam, Cit , Cit Dr Date Of Hearing : 18/11 11/2022 Date Of Pronouncement : 18/11 11/2022 O R D E R Per Bench These Are Ese Are Appeals Filed By The Assessee Against The Against The Separate Orders Of The Ld Cit(A) Of The Ld Cit(A)-2, Bhubaneswar Dated 21.8.2019 21.8.2019 In Appeal No.0760/2016 0760/2016-17, Dated 17.9.2019, Nos. 0765/2016 0765/2016-17, 0769/2016- 17,0775/2016 17,0775/2016-17, 0782/2016-17, Dated 18.9.2019 No. Dated 18.9.2019 No. 0780/2016-17 & 0788/2016-17 17 For The Assessment Years 2009 2009-10 To 2015-16, Respectively. Respectively. 2. S/Shri Shri D.Parida/C. D.Parida/C.Parida, Ld Ars Appeared Appeared For For The The Assessee & Shri M.K.Gautam, Ld Cit Dr Appeared For The Assessee & Shri M.K.Gautam, Ld Cit Dr Appeared For The Assessee & Shri M.K.Gautam, Ld Cit Dr Appeared For The Revenue.

For Appellant: Shri D.Parida, CA/C.ParidaFor Respondent: Shri M.K.Gautam, CIT
Section 132Section 153BSection 156

…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 ITA Nos.415 to 421/CTK/20 /CTK/2019 Assessment Years : 2009-10 to 2015 10 to 2015-16 Sujata Panda Sujata Panda, The X Ray Vs. ACIT, ACIT, Central Central Circle Circle-1, Clinic, State Bank of India, Clinic, State Bank of India, Bhubaneswar Bhubaneswar Berhampur- -760001 PAN/GIR No. PAN/GIR No.AGPPP 7126H (Appe…

Sujata Panda, Berhampur vs. ACIT, Centaral Circle-1, Bhubaneswar

In the result, appeals of the assessee are allowed

ITA 420/CTK/2019[2014-15]Status: HeardITAT Cuttack18 Nov 2022AY 2014-15

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaita Nos.415 To 421/Ctk/20 /Ctk/2019 Assessment Years : 2009-10 To 2015 10 To 2015-16 Sujata Panda Sujata Panda, The X Ray Vs. Acit, Acit, Central Central Circle Circle-1, Clinic, State Bank Of India, Clinic, State Bank Of India, Bhubaneswar Bhubaneswar Berhampur- -760001 Pan/Gir No. Pan/Gir No.Agppp 7126H (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri D.Parida, Ca/C.Parida, /C.Parida, Adv Revenue By : Shri M.K.Gautam, Cit , Cit Dr Date Of Hearing : 18/11 11/2022 Date Of Pronouncement : 18/11 11/2022 O R D E R Per Bench These Are Ese Are Appeals Filed By The Assessee Against The Against The Separate Orders Of The Ld Cit(A) Of The Ld Cit(A)-2, Bhubaneswar Dated 21.8.2019 21.8.2019 In Appeal No.0760/2016 0760/2016-17, Dated 17.9.2019, Nos. 0765/2016 0765/2016-17, 0769/2016- 17,0775/2016 17,0775/2016-17, 0782/2016-17, Dated 18.9.2019 No. Dated 18.9.2019 No. 0780/2016-17 & 0788/2016-17 17 For The Assessment Years 2009 2009-10 To 2015-16, Respectively. Respectively. 2. S/Shri Shri D.Parida/C. D.Parida/C.Parida, Ld Ars Appeared Appeared For For The The Assessee & Shri M.K.Gautam, Ld Cit Dr Appeared For The Assessee & Shri M.K.Gautam, Ld Cit Dr Appeared For The Assessee & Shri M.K.Gautam, Ld Cit Dr Appeared For The Revenue.

For Appellant: Shri D.Parida, CA/C.ParidaFor Respondent: Shri M.K.Gautam, CIT
Section 132Section 153BSection 156

…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 ITA Nos.415 to 421/CTK/20 /CTK/2019 Assessment Years : 2009-10 to 2015 10 to 2015-16 Sujata Panda Sujata Panda, The X Ray Vs. ACIT, ACIT, Central Central Circle Circle-1, Clinic, State Bank of India, Clinic, State Bank of India, Bhubaneswar Bhubaneswar Berhampur- -760001 PAN/GIR No. PAN/GIR No.AGPPP 7126H (Appe…

Sujata Panda, Berhampur vs. ACIT, Centaral Circle-1, Bhubaneswar

In the result, appeals of the assessee are allowed

ITA 419/CTK/2019[2013-14]Status: HeardITAT Cuttack18 Nov 2022AY 2013-14

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaita Nos.415 To 421/Ctk/20 /Ctk/2019 Assessment Years : 2009-10 To 2015 10 To 2015-16 Sujata Panda Sujata Panda, The X Ray Vs. Acit, Acit, Central Central Circle Circle-1, Clinic, State Bank Of India, Clinic, State Bank Of India, Bhubaneswar Bhubaneswar Berhampur- -760001 Pan/Gir No. Pan/Gir No.Agppp 7126H (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri D.Parida, Ca/C.Parida, /C.Parida, Adv Revenue By : Shri M.K.Gautam, Cit , Cit Dr Date Of Hearing : 18/11 11/2022 Date Of Pronouncement : 18/11 11/2022 O R D E R Per Bench These Are Ese Are Appeals Filed By The Assessee Against The Against The Separate Orders Of The Ld Cit(A) Of The Ld Cit(A)-2, Bhubaneswar Dated 21.8.2019 21.8.2019 In Appeal No.0760/2016 0760/2016-17, Dated 17.9.2019, Nos. 0765/2016 0765/2016-17, 0769/2016- 17,0775/2016 17,0775/2016-17, 0782/2016-17, Dated 18.9.2019 No. Dated 18.9.2019 No. 0780/2016-17 & 0788/2016-17 17 For The Assessment Years 2009 2009-10 To 2015-16, Respectively. Respectively. 2. S/Shri Shri D.Parida/C. D.Parida/C.Parida, Ld Ars Appeared Appeared For For The The Assessee & Shri M.K.Gautam, Ld Cit Dr Appeared For The Assessee & Shri M.K.Gautam, Ld Cit Dr Appeared For The Assessee & Shri M.K.Gautam, Ld Cit Dr Appeared For The Revenue.

For Appellant: Shri D.Parida, CA/C.ParidaFor Respondent: Shri M.K.Gautam, CIT
Section 132Section 153BSection 156

…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 ITA Nos.415 to 421/CTK/20 /CTK/2019 Assessment Years : 2009-10 to 2015 10 to 2015-16 Sujata Panda Sujata Panda, The X Ray Vs. ACIT, ACIT, Central Central Circle Circle-1, Clinic, State Bank of India, Clinic, State Bank of India, Bhubaneswar Bhubaneswar Berhampur- -760001 PAN/GIR No. PAN/GIR No.AGPPP 7126H (Appe…

Sujata Panda, Berhampur vs. ACIT, Centaral Circle-1, Bhubaneswar

In the result, appeals of the assessee are allowed

ITA 417/CTK/2019[2011-12]Status: HeardITAT Cuttack18 Nov 2022AY 2011-12

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaita Nos.415 To 421/Ctk/20 /Ctk/2019 Assessment Years : 2009-10 To 2015 10 To 2015-16 Sujata Panda Sujata Panda, The X Ray Vs. Acit, Acit, Central Central Circle Circle-1, Clinic, State Bank Of India, Clinic, State Bank Of India, Bhubaneswar Bhubaneswar Berhampur- -760001 Pan/Gir No. Pan/Gir No.Agppp 7126H (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri D.Parida, Ca/C.Parida, /C.Parida, Adv Revenue By : Shri M.K.Gautam, Cit , Cit Dr Date Of Hearing : 18/11 11/2022 Date Of Pronouncement : 18/11 11/2022 O R D E R Per Bench These Are Ese Are Appeals Filed By The Assessee Against The Against The Separate Orders Of The Ld Cit(A) Of The Ld Cit(A)-2, Bhubaneswar Dated 21.8.2019 21.8.2019 In Appeal No.0760/2016 0760/2016-17, Dated 17.9.2019, Nos. 0765/2016 0765/2016-17, 0769/2016- 17,0775/2016 17,0775/2016-17, 0782/2016-17, Dated 18.9.2019 No. Dated 18.9.2019 No. 0780/2016-17 & 0788/2016-17 17 For The Assessment Years 2009 2009-10 To 2015-16, Respectively. Respectively. 2. S/Shri Shri D.Parida/C. D.Parida/C.Parida, Ld Ars Appeared Appeared For For The The Assessee & Shri M.K.Gautam, Ld Cit Dr Appeared For The Assessee & Shri M.K.Gautam, Ld Cit Dr Appeared For The Assessee & Shri M.K.Gautam, Ld Cit Dr Appeared For The Revenue.

For Appellant: Shri D.Parida, CA/C.ParidaFor Respondent: Shri M.K.Gautam, CIT
Section 132Section 153BSection 156

…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 ITA Nos.415 to 421/CTK/20 /CTK/2019 Assessment Years : 2009-10 to 2015 10 to 2015-16 Sujata Panda Sujata Panda, The X Ray Vs. ACIT, ACIT, Central Central Circle Circle-1, Clinic, State Bank of India, Clinic, State Bank of India, Bhubaneswar Bhubaneswar Berhampur- -760001 PAN/GIR No. PAN/GIR No.AGPPP 7126H (Appe…

Sujata Panda, Berhampur vs. ACIT, Centaral Circle-1, Bhubaneswar

In the result, appeals of the assessee are allowed

ITA 416/CTK/2019[2010-11]Status: HeardITAT Cuttack18 Nov 2022AY 2010-11

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaita Nos.415 To 421/Ctk/20 /Ctk/2019 Assessment Years : 2009-10 To 2015 10 To 2015-16 Sujata Panda Sujata Panda, The X Ray Vs. Acit, Acit, Central Central Circle Circle-1, Clinic, State Bank Of India, Clinic, State Bank Of India, Bhubaneswar Bhubaneswar Berhampur- -760001 Pan/Gir No. Pan/Gir No.Agppp 7126H (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri D.Parida, Ca/C.Parida, /C.Parida, Adv Revenue By : Shri M.K.Gautam, Cit , Cit Dr Date Of Hearing : 18/11 11/2022 Date Of Pronouncement : 18/11 11/2022 O R D E R Per Bench These Are Ese Are Appeals Filed By The Assessee Against The Against The Separate Orders Of The Ld Cit(A) Of The Ld Cit(A)-2, Bhubaneswar Dated 21.8.2019 21.8.2019 In Appeal No.0760/2016 0760/2016-17, Dated 17.9.2019, Nos. 0765/2016 0765/2016-17, 0769/2016- 17,0775/2016 17,0775/2016-17, 0782/2016-17, Dated 18.9.2019 No. Dated 18.9.2019 No. 0780/2016-17 & 0788/2016-17 17 For The Assessment Years 2009 2009-10 To 2015-16, Respectively. Respectively. 2. S/Shri Shri D.Parida/C. D.Parida/C.Parida, Ld Ars Appeared Appeared For For The The Assessee & Shri M.K.Gautam, Ld Cit Dr Appeared For The Assessee & Shri M.K.Gautam, Ld Cit Dr Appeared For The Assessee & Shri M.K.Gautam, Ld Cit Dr Appeared For The Revenue.

For Appellant: Shri D.Parida, CA/C.ParidaFor Respondent: Shri M.K.Gautam, CIT
Section 132Section 153BSection 156

…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 ITA Nos.415 to 421/CTK/20 /CTK/2019 Assessment Years : 2009-10 to 2015 10 to 2015-16 Sujata Panda Sujata Panda, The X Ray Vs. ACIT, ACIT, Central Central Circle Circle-1, Clinic, State Bank of India, Clinic, State Bank of India, Bhubaneswar Bhubaneswar Berhampur- -760001 PAN/GIR No. PAN/GIR No.AGPPP 7126H (Appe…

Sujata Panda, Berhampur vs. ACIT, Centaral Circle-1, Bhubaneswar

In the result, appeals of the assessee are allowed

ITA 415/CTK/2019[2009-10]Status: HeardITAT Cuttack18 Nov 2022AY 2009-10

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaita Nos.415 To 421/Ctk/20 /Ctk/2019 Assessment Years : 2009-10 To 2015 10 To 2015-16 Sujata Panda Sujata Panda, The X Ray Vs. Acit, Acit, Central Central Circle Circle-1, Clinic, State Bank Of India, Clinic, State Bank Of India, Bhubaneswar Bhubaneswar Berhampur- -760001 Pan/Gir No. Pan/Gir No.Agppp 7126H (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri D.Parida, Ca/C.Parida, /C.Parida, Adv Revenue By : Shri M.K.Gautam, Cit , Cit Dr Date Of Hearing : 18/11 11/2022 Date Of Pronouncement : 18/11 11/2022 O R D E R Per Bench These Are Ese Are Appeals Filed By The Assessee Against The Against The Separate Orders Of The Ld Cit(A) Of The Ld Cit(A)-2, Bhubaneswar Dated 21.8.2019 21.8.2019 In Appeal No.0760/2016 0760/2016-17, Dated 17.9.2019, Nos. 0765/2016 0765/2016-17, 0769/2016- 17,0775/2016 17,0775/2016-17, 0782/2016-17, Dated 18.9.2019 No. Dated 18.9.2019 No. 0780/2016-17 & 0788/2016-17 17 For The Assessment Years 2009 2009-10 To 2015-16, Respectively. Respectively. 2. S/Shri Shri D.Parida/C. D.Parida/C.Parida, Ld Ars Appeared Appeared For For The The Assessee & Shri M.K.Gautam, Ld Cit Dr Appeared For The Assessee & Shri M.K.Gautam, Ld Cit Dr Appeared For The Assessee & Shri M.K.Gautam, Ld Cit Dr Appeared For The Revenue.

For Appellant: Shri D.Parida, CA/C.ParidaFor Respondent: Shri M.K.Gautam, CIT
Section 132Section 153BSection 156

…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 ITA Nos.415 to 421/CTK/20 /CTK/2019 Assessment Years : 2009-10 to 2015 10 to 2015-16 Sujata Panda Sujata Panda, The X Ray Vs. ACIT, ACIT, Central Central Circle Circle-1, Clinic, State Bank of India, Clinic, State Bank of India, Bhubaneswar Bhubaneswar Berhampur- -760001 PAN/GIR No. PAN/GIR No.AGPPP 7126H (Appe…