G.Raja Gopala Rao v. DCIT

163 ITD 46Income Tax Appellate Tribunal2017#7577 most cited

What is G.Raja Gopala Rao v. DCIT authority for?

When a reasonable rate of profit is estimated on gross contract receipts, further deductions for depreciation cannot be allowed as it could lead to a determination of total income below the income originally returned by the assessee.

15

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2017 to 2024.

Also referred to as

G. Raja Gopala Rao v. DCIT · ITAT Visakhapatnam · estimation of profit · gross contract receipts · depreciation deduction · section 271e · section 271d · section 269t · section 269s

Also reported as

78 Taxmann.com 61

Issues it is cited on

penalty under section 271econstruction pepenalty under section 271dcorpus fundsection 269ton money receiptsection 53joint development agreementsection 269sjdatrcsection 271e

Judgments citing G.Raja Gopala Rao v. DCIT

Deputy Commissioner of Income Tax, Central Circle-1(4), Hyderabad vs. Pioneer Builders, Hyderabad

In the result, the appeals of Revenue in ITA Nos

ITA 64/HYD/2024[2019-20]Status: DisposedITAT Hyderabad29 Aug 2024AY 2019-20

Bench: Shri Laliet Kumar, Hon’Ble & Shri Madhusudan Sawdiasl.

For Appellant: Shri A.V. Raghuram, Advocate for assessee at Sl.Nos.1 to 3For Respondent: Date of Hearing
Section 127Section 132Section 133ASection 142(1)Section 143(2)Section 143(3)

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A” , HYDERABAD BEFORE SHRI LALIET KUMAR, HON’BLE JUDICIAL MEMBER AND SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER Sl. ITA No A.Y. Appellant / Assessee Respondent No 1-3 56/Hyd/2024 2019-20 Pioneer Builders, The Deputy Hyderabad. 57/Hyd/2024 2020-21 Commissioner of Income Tax, PAN : and & Central Circle – 1(4), AACFP6794Q. Hyderabad. 64/Hyd/2024 2019-20 4-5 49/Hyd/2024 2019-20 D S R Infrastructure The Deputy Private Limited, Commissioner of Hyderabad. 51/Hyd/2024 2020-21 Income Tax, Central Circle – PAN : AACCD6139Q 1(4), Hyd…

Deputy Commissioner of Income Tax, Central Circle-1(4), Hyderabad vs. Pioneer Builders, Hyderabad

In the result, the appeals of Revenue in ITA Nos

ITA 57/HYD/2024[2020-21]Status: DisposedITAT Hyderabad29 Aug 2024AY 2020-21

Bench: Shri Laliet Kumar, Hon’Ble & Shri Madhusudan Sawdiasl.

For Appellant: Shri A.V. Raghuram, Advocate for assessee at Sl.Nos.1 to 3For Respondent: Date of Hearing
Section 127Section 132Section 133ASection 142(1)Section 143(2)Section 143(3)

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A” , HYDERABAD BEFORE SHRI LALIET KUMAR, HON’BLE JUDICIAL MEMBER AND SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER Sl. ITA No A.Y. Appellant / Assessee Respondent No 1-3 56/Hyd/2024 2019-20 Pioneer Builders, The Deputy Hyderabad. 57/Hyd/2024 2020-21 Commissioner of Income Tax, PAN : and & Central Circle – 1(4), AACFP6794Q. Hyderabad. 64/Hyd/2024 2019-20 4-5 49/Hyd/2024 2019-20 D S R Infrastructure The Deputy Private Limited, Commissioner of Hyderabad. 51/Hyd/2024 2020-21 Income Tax, Central Circle – PAN : AACCD6139Q 1(4), Hyd…

Deputy Commissioner of Income Tax, Central Circle-1(4), Hyderabad vs. Pioneer Builders, Hyderabad

In the result, the appeals of Revenue in ITA Nos

ITA 56/HYD/2024[2019-20]Status: DisposedITAT Hyderabad29 Aug 2024AY 2019-20

Bench: Shri Laliet Kumar, Hon’Ble & Shri Madhusudan Sawdiasl.

For Appellant: Shri A.V. Raghuram, Advocate for assessee at Sl.Nos.1 to 3For Respondent: Date of Hearing
Section 127Section 132Section 133ASection 142(1)Section 143(2)Section 143(3)

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A” , HYDERABAD BEFORE SHRI LALIET KUMAR, HON’BLE JUDICIAL MEMBER AND SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER Sl. ITA No A.Y. Appellant / Assessee Respondent No 1-3 56/Hyd/2024 2019-20 Pioneer Builders, The Deputy Hyderabad. 57/Hyd/2024 2020-21 Commissioner of Income Tax, PAN : and & Central Circle – 1(4), AACFP6794Q. Hyderabad. 64/Hyd/2024 2019-20 4-5 49/Hyd/2024 2019-20 D S R Infrastructure The Deputy Private Limited, Commissioner of Hyderabad. 51/Hyd/2024 2020-21 Income Tax, Central Circle – PAN : AACCD6139Q 1(4), Hyd…

Deputy Commissioner of Income Tax, Central Circle-1(4), Hyderabad vs. Dsr Infrastructure Private Limited, Hyderabad

In the result, the appeals of Revenue in ITA Nos

ITA 54/HYD/2024[2020-21]Status: DisposedITAT Hyderabad29 Aug 2024AY 2020-21

Bench: Shri Laliet Kumar, Hon’Ble & Shri Madhusudan Sawdiasl.

For Appellant: Shri A.V. Raghuram, Advocate for assessee at Sl.Nos.1 to 3For Respondent: Date of Hearing
Section 127Section 132Section 133ASection 142(1)Section 143(2)Section 143(3)

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A” , HYDERABAD BEFORE SHRI LALIET KUMAR, HON’BLE JUDICIAL MEMBER AND SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER Sl. ITA No A.Y. Appellant / Assessee Respondent No 1-3 56/Hyd/2024 2019-20 Pioneer Builders, The Deputy Hyderabad. 57/Hyd/2024 2020-21 Commissioner of Income Tax, PAN : and & Central Circle – 1(4), AACFP6794Q. Hyderabad. 64/Hyd/2024 2019-20 4-5 49/Hyd/2024 2019-20 D S R Infrastructure The Deputy Private Limited, Commissioner of Hyderabad. 51/Hyd/2024 2020-21 Income Tax, Central Circle – PAN : AACCD6139Q 1(4), Hyd…

Deputy Commissioner of Income Tax, Central Circle-1(4), Hyderabad vs. Dsr Infrastructure Private Limited, Hyderabad

In the result, the appeals of Revenue in ITA Nos

ITA 53/HYD/2024[2019-20]Status: DisposedITAT Hyderabad29 Aug 2024AY 2019-20

Bench: Shri Laliet Kumar, Hon’Ble & Shri Madhusudan Sawdiasl.

For Appellant: Shri A.V. Raghuram, Advocate for assessee at Sl.Nos.1 to 3For Respondent: Date of Hearing
Section 127Section 132Section 133ASection 142(1)Section 143(2)Section 143(3)

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A” , HYDERABAD BEFORE SHRI LALIET KUMAR, HON’BLE JUDICIAL MEMBER AND SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER Sl. ITA No A.Y. Appellant / Assessee Respondent No 1-3 56/Hyd/2024 2019-20 Pioneer Builders, The Deputy Hyderabad. 57/Hyd/2024 2020-21 Commissioner of Income Tax, PAN : and & Central Circle – 1(4), AACFP6794Q. Hyderabad. 64/Hyd/2024 2019-20 4-5 49/Hyd/2024 2019-20 D S R Infrastructure The Deputy Private Limited, Commissioner of Hyderabad. 51/Hyd/2024 2020-21 Income Tax, Central Circle – PAN : AACCD6139Q 1(4), Hyd…

D S R Infrastructure Private Limited, Hyderabad vs. DCIT., Central Circle-1(4), Hyderabad

In the result, the appeals of Revenue in ITA Nos

ITA 51/HYD/2024[2020-21]Status: DisposedITAT Hyderabad29 Aug 2024AY 2020-21

Bench: Shri Laliet Kumar, Hon’Ble & Shri Madhusudan Sawdiasl.

For Appellant: Shri A.V. Raghuram, Advocate for assessee at Sl.Nos.1 to 3For Respondent: Date of Hearing
Section 127Section 132Section 133ASection 142(1)Section 143(2)Section 143(3)

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A” , HYDERABAD BEFORE SHRI LALIET KUMAR, HON’BLE JUDICIAL MEMBER AND SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER Sl. ITA No A.Y. Appellant / Assessee Respondent No 1-3 56/Hyd/2024 2019-20 Pioneer Builders, The Deputy Hyderabad. 57/Hyd/2024 2020-21 Commissioner of Income Tax, PAN : and & Central Circle – 1(4), AACFP6794Q. Hyderabad. 64/Hyd/2024 2019-20 4-5 49/Hyd/2024 2019-20 D S R Infrastructure The Deputy Private Limited, Commissioner of Hyderabad. 51/Hyd/2024 2020-21 Income Tax, Central Circle – PAN : AACCD6139Q 1(4), Hyd…

DCIT., Central Circle-1(4), Hyderabad vs. Dsr Infrastructure Private Limited, Hyderabad

In the result, the appeals of Revenue in ITA Nos

ITA 50/HYD/2024[2019-20]Status: DisposedITAT Hyderabad29 Aug 2024AY 2019-20

Bench: Shri Laliet Kumar, Hon’Ble & Shri Madhusudan Sawdiasl.

For Appellant: Shri A.V. Raghuram, Advocate for assessee at Sl.Nos.1 to 3For Respondent: Date of Hearing
Section 127Section 132Section 133ASection 142(1)Section 143(2)Section 143(3)

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A” , HYDERABAD BEFORE SHRI LALIET KUMAR, HON’BLE JUDICIAL MEMBER AND SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER Sl. ITA No A.Y. Appellant / Assessee Respondent No 1-3 56/Hyd/2024 2019-20 Pioneer Builders, The Deputy Hyderabad. 57/Hyd/2024 2020-21 Commissioner of Income Tax, PAN : and & Central Circle – 1(4), AACFP6794Q. Hyderabad. 64/Hyd/2024 2019-20 4-5 49/Hyd/2024 2019-20 D S R Infrastructure The Deputy Private Limited, Commissioner of Hyderabad. 51/Hyd/2024 2020-21 Income Tax, Central Circle – PAN : AACCD6139Q 1(4), Hyd…

D S R Infrastructureprivate Limited, Hyderabad vs. DCIT., Central Circle- 1(4), Hyderabad

In the result, the appeals of Revenue in ITA Nos

ITA 49/HYD/2024[2019-20]Status: DisposedITAT Hyderabad29 Aug 2024AY 2019-20

Bench: Shri Laliet Kumar, Hon’Ble & Shri Madhusudan Sawdiasl.

For Appellant: Shri A.V. Raghuram, Advocate for assessee at Sl.Nos.1 to 3For Respondent: Date of Hearing
Section 127Section 132Section 133ASection 142(1)Section 143(2)Section 143(3)

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A” , HYDERABAD BEFORE SHRI LALIET KUMAR, HON’BLE JUDICIAL MEMBER AND SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER Sl. ITA No A.Y. Appellant / Assessee Respondent No 1-3 56/Hyd/2024 2019-20 Pioneer Builders, The Deputy Hyderabad. 57/Hyd/2024 2020-21 Commissioner of Income Tax, PAN : and & Central Circle – 1(4), AACFP6794Q. Hyderabad. 64/Hyd/2024 2019-20 4-5 49/Hyd/2024 2019-20 D S R Infrastructure The Deputy Private Limited, Commissioner of Hyderabad. 51/Hyd/2024 2020-21 Income Tax, Central Circle – PAN : AACCD6139Q 1(4), Hyd…

M/S Bhate & Raje Construction Co. Pvt. Ltd., Pune vs. Assistant Commissioner of Income Tax Circle 1(1), Pune

ITA 1393/PUN/2023[2015-16]Status: DisposedITAT Pune26 Apr 2024AY 2015-16

Bench: Shri Rama Kanta Panda & Shri Satbeer Singh Godara

For Appellant: Shri Nikhil S PathakFor Respondent: Shri Keyur Patel, CIT-DR And Shri Ramnath P. Murkunde
Section 133ASection 143(3)Section 144

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE “A” BENCH : PUNE [THROUGH VIRTUAL HEARING] BEFORE SHRI RAMA KANTA PANDA, VICE PRESIDENT AND SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER I.T.A.Nos.1390, 1391, 1392 & 1393 /PUN./2023 Assessment Years 2011-2012, 2012-2013, 2014-2015 & 2015-2016 M/s. Bhate & Raje Construction Co. Pvt. Ltd., The DCIT, Circle-1(1), 58-B, CDSA Campus, Pune- PMT Bldg., Shankarshet Road, vs. Paud Road, Bavdhan, PUNE Swargate, PUNE-411 037. PIN – 411 021. Maharashtra Maharashtra. PAN AABCB7417Q (Appellant) (Respondent) For Assessee : Shri Nikhil S Pathak For Revenue : Shri Keyur Patel, CIT-DR And Sh…

M/S Bhate & Raja Construction Co. Pvt Ltd, Pune vs. Deputy Commissioner of Income Tax, Circle-1(1), Pune

ITA 1392/PUN/2023[2014-15]Status: DisposedITAT Pune26 Apr 2024AY 2014-15

Bench: Shri Rama Kanta Panda & Shri Satbeer Singh Godara

For Appellant: Shri Nikhil S PathakFor Respondent: Shri Keyur Patel, CIT-DR And Shri Ramnath P. Murkunde
Section 133ASection 143(3)Section 144

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE “A” BENCH : PUNE [THROUGH VIRTUAL HEARING] BEFORE SHRI RAMA KANTA PANDA, VICE PRESIDENT AND SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER I.T.A.Nos.1390, 1391, 1392 & 1393 /PUN./2023 Assessment Years 2011-2012, 2012-2013, 2014-2015 & 2015-2016 M/s. Bhate & Raje Construction Co. Pvt. Ltd., The DCIT, Circle-1(1), 58-B, CDSA Campus, Pune- PMT Bldg., Shankarshet Road, vs. Paud Road, Bavdhan, PUNE Swargate, PUNE-411 037. PIN – 411 021. Maharashtra Maharashtra. PAN AABCB7417Q (Appellant) (Respondent) For Assessee : Shri Nikhil S Pathak For Revenue : Shri Keyur Patel, CIT-DR And Sh…

M/S Bhate & Raje Construction Co. Pvt Ltd, Pune vs. Deputy Commissioner of Income Tax, Circle-1(1), Pune

ITA 1391/PUN/2023[2012-13]Status: DisposedITAT Pune26 Apr 2024AY 2012-13

Bench: Shri Rama Kanta Panda & Shri Satbeer Singh Godara

For Appellant: Shri Nikhil S PathakFor Respondent: Shri Keyur Patel, CIT-DR And Shri Ramnath P. Murkunde
Section 133ASection 143(3)Section 144

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE “A” BENCH : PUNE [THROUGH VIRTUAL HEARING] BEFORE SHRI RAMA KANTA PANDA, VICE PRESIDENT AND SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER I.T.A.Nos.1390, 1391, 1392 & 1393 /PUN./2023 Assessment Years 2011-2012, 2012-2013, 2014-2015 & 2015-2016 M/s. Bhate & Raje Construction Co. Pvt. Ltd., The DCIT, Circle-1(1), 58-B, CDSA Campus, Pune- PMT Bldg., Shankarshet Road, vs. Paud Road, Bavdhan, PUNE Swargate, PUNE-411 037. PIN – 411 021. Maharashtra Maharashtra. PAN AABCB7417Q (Appellant) (Respondent) For Assessee : Shri Nikhil S Pathak For Revenue : Shri Keyur Patel, CIT-DR And Sh…

M/S Bhate & Raje Construction Co Pvt Ltd, Pune vs. Deputy Commissioner of Income Tax, Circle-1(1), Pune

ITA 1390/PUN/2023[2011-12]Status: DisposedITAT Pune26 Apr 2024AY 2011-12

Bench: Shri Rama Kanta Panda & Shri Satbeer Singh Godara

For Appellant: Shri Nikhil S PathakFor Respondent: Shri Keyur Patel, CIT-DR And Shri Ramnath P. Murkunde
Section 133ASection 143(3)Section 144

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE “A” BENCH : PUNE [THROUGH VIRTUAL HEARING] BEFORE SHRI RAMA KANTA PANDA, VICE PRESIDENT AND SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER I.T.A.Nos.1390, 1391, 1392 & 1393 /PUN./2023 Assessment Years 2011-2012, 2012-2013, 2014-2015 & 2015-2016 M/s. Bhate & Raje Construction Co. Pvt. Ltd., The DCIT, Circle-1(1), 58-B, CDSA Campus, Pune- PMT Bldg., Shankarshet Road, vs. Paud Road, Bavdhan, PUNE Swargate, PUNE-411 037. PIN – 411 021. Maharashtra Maharashtra. PAN AABCB7417Q (Appellant) (Respondent) For Assessee : Shri Nikhil S Pathak For Revenue : Shri Keyur Patel, CIT-DR And Sh…

M/S Rajendra Prasad Srivastava, Azamgarh vs. ACIT, Range - Azamgarh, Azamgarh

In the result, the appeal of the assessee is dismissed

ITA 164/VNS/2019[2013-2014]Status: DisposedITAT Varanasi07 Feb 2023AY 2013-2014

Bench: Shri.Vijay Pal Rao & Shri Ramit Kocharassessment Year: 2013-14 M/S Rajendra Prasad Srivastava, Vs. Asstt. Commissioner Of Income Sarfuddinpur, Near Railway Tax, Range-Azamgarh Station, Azamgarh-276001 Pan-Aakfr2986A (Appellant) (Respondent) Appellant By: Sh.Hari N. Singh Bisen, C.A. Respondent By: Sh. A.K. Singh, Sr. Dr Date Of Hearing: 11.01.2023 Date Of Pronouncement: 07.02.2023

For Appellant: Sh.Hari N. Singh Bisen, C.AFor Respondent: Sh. A.K. Singh, Sr. DR
Section 143(2)Section 145(3)

…3 ITR 192 (Kerela), NanjiTopanbhai& Co. 3 M/s Rajendra Prasad Srivastava 3. [2006] 280 ITR 617 (All.) KisanSahkariChini Mills. Ltd. 4. [2007] 105 ITD 1 (Delhi) (Special Bench), Allied Construction 5. [2010] 325 ITR 201 (Kerela), T.O. Abraham & Co. 6. [2017] 163 ITD 46 (Visakhapatnam-Trib.), G. Raja GopalaRao 7. [2001] 248 ITR 449 (SC), Dr. V.P. Gopinathan” 5. Thus, the learned DR has submitted that interest earned from bank deposit / has to be assessed under the head income from other sources which has been settled by the Hon'ble Supreme Court in the case of Tuticorin Alkali Chemicals & Fertilizers Ltd. vs. CI…

The Assistant Commissioner of Income Tax, Circle-2(1), Rajahmundry vs. K.Venkata Raju, Rajahmundry

In the result, the appeal of the revenue is allowed and the cross objections of the assessee are dismissed

ITA 501/VIZ/2019[2008-09]Status: DisposedITAT Visakhapatnam07 Apr 2022AY 2008-09

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अऩीऱ सं./I.T.A.No.501/Viz/2019 (ननधधारण वषा / Assessment Year : 2008-09) Asst.Commissioner Of Income Tax Vs. M/S K.Venkata Raju Circle-2(1) D.No.2-59, Vemagiri Rajahmundry Kadiam Mandal Rajahmundry [Pan : Aabfk4007A] (अपीऱार्थी/ Appellant) (प्रत्यर्थी/ Respondent) Co No.153/Viz/2019 (Arising Out Of Ita No.501/Viz/2019) (ननधधारण वषा / Assessment Year : 2008-09) M/S K.Venkata Raju Vs. Asst.Commissioner Of Income D.No.2-59, Vemagiri Tax Kadiam Mandal Circle-2(1) Rajahmundry Rajahmundry [Pan : Aabfk4007A] अऩीऱधथी की ओर से/ Appellant By : Shri G.V.N.Hari, Ar प्रत्यधथी की ओर से / Respondent By : Shri S.P.G.Mudaliar, Dr सुनवधई की तधरीख / Date Of Hearing : 10.03.2022 घोषणध की तधरीख/Date Of Pronouncement : 07.04.2022 आदेश /O R D E R Per Shri Balakrishnan Scondonation Of Delay :

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Shri S.P.G.Mudaliar, DR
Section 131Section 143(1)Section 143(2)Section 143(3)Section 44A

…आयकरअपीऱीयअधिकरण, विशाखापटणम पीठ, विशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM श्री दुव्िूरु आर एऱ रेड्डी, न्याययक सदस्य एिं श्री एस बाऱाकृष्णन, ऱेखा सदस्य के समक्ष BEFORE SHRI DUVVURU RL REDDY, HON’BLE JUDICIAL MEMBER & SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER आयकर अऩीऱ सं./I.T.A.No.501/Viz/2019 (ननधधारण वषा / Assessment Year : 2008-09) Asst.Commissioner of Income Tax Vs. M/s K.Venkata Raju Circle-2(1) D.No.2-59, Vemagiri Rajahmundry Kadiam Mandal Rajahmundry [PAN : AABFK4007A] (अपीऱार्थी/ Appellant) (प्रत्यर्थी/ Respondent) CO No.153/Viz/2019 (Arising out of ITA No.5…

Purna Chandra Biswal, Cuttack vs. ITO, Cuttack

In the result, the appeal filed by the assessee is partly allowed

ITA 174/CTK/2015[2009-10]Status: DisposedITAT Cuttack08 Mar 2017AY 2009-10

Bench: Shri N.S Sainiassessment Year :2009-2010

For Appellant: Shri R.K.Das, ARFor Respondent: Shri D.K.Pradhan, DR

…IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK ‘SMC’ BENCH, CUTTACK BEFORE SHRI N.S SAINI, ACCOUNTANT MEMBER Assessment Year :2009-2010 Sri Purna Chandra Biswal, Vs. ITO, Ward 1(2), Cuttack Jakhapura, Jajpur PAN/GIR No. ACLPB 1493 P (Appellant) .. ( Respondent) Assessee by : Shri R.K.Das, AR Revenue by : Shri D.K.Pradhan, DR Date of Hearing : 08 /03/ 2017 Date of Pronouncement : 08/03/ 2017 O R D E R This is an appeal filed by the assessee against the order of CIT(A)- Cuttack, dated 19.1.2015, for the assessment year 2009-2010 . 2. Ground No.1 of the appeal reads as under: “Under the facts and circumstance…

G.Raja Gopala Rao v. DCIT (163 ITD 46) — Cited in 15 Judgments | BharatTax