Vaibhav Raonka, Bhubaneswar vs. ITO, Ward-4(1), Bhubaneswar
ITA 193/CTK/2020[2014-15]Status: DisposedITAT Cuttack11 May 2021AY 2014-15
Bench: S/Shri Shrichandra Mohan Garg, Judicial
For Appellant: Shri S.K.Agarwal, ARFor Respondent: Shri S.C.Mohanty, DR
Section 271(1)(c)Section 274
…deleted. 4. Ld A.R. also referred to various decisions in support of his case as under: i) Meherjee Cassinath Holding Pvt Ltd vs ACIT, 155 DTR (Mum)143 ii) CIT vs SSA’s Emerald Meadows, 73 Taxmann.com 248 (SC) iii) CIT vs Shree Bajrang Trading & Supply Co, 187 ITR 299 (Cal) iv) CIT vs Anwar Ali (1970) 76 ITR 696 (SC0 V) Madhushree Gupta vs Union of India & Anr, 317 ITR 107( Del) vi) Samapika jena vs ACIT, in ITA Nos.53 to 57/CTK/2019 order dated 8.1.2020. 5. On the other hand, ld Sr DR supported the orders of the ld CIT(A). 6. I have considered the rival submissions and perused the orders of the AO as well as…