Hirday Naran v. Income Tax Officer

78 ITR 26Supreme Court of India1970#2060 most cited

What is Hirday Naran v. Income Tax Officer authority for?

Even if statutory language appears merely enabling, courts infer a duty to exercise such power when it aids a citizen's right. Public authorities cannot decline to act when circumstances warrant help, nor can they act to a person's detriment without justification.

56

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2025.

Also referred to as

Hirday Naran v. ITO · 78 ITR 26 · enabling power · duty to exercise power · public authority · administrative discretion · Section 263 · arbitrary power · justify or warrant · statutory interpretation

Sections most often in play

Section 133(6)Section 142(1)Section 144Section 147Section 2(14)Section 263Section 48Section 54

Issues it is cited on

public servantsection 263(1)trade creditorsaudi alteram partemmalabar industrialprejudicial to interest of revenueinadequate enquirylack of enquirychief commissionererroneous and prejudicialnon-application of mindagricultural income

Judgments citing Hirday Naran v. Income Tax Officer

ANIL KUMAR BATAR,SIKAR vs. PCIT-JAIPUR-2, JAIPUR

In the result, the appeal of the assessee is allowed

ITA 418/JPR/2025[2018-19]Status: DisposedITAT Jaipur09 Sept 2025AY 2018-19
For Appellant: Shri Shrawan Kumar Gupta, Adv. &For Respondent: Shri Gorav Avasthi, JCIT-DR
Section 143(3)Section 144BSection 147Section 263

…warrant. Even if the words used in the statute are prima facie\nenabling, the courts will readily infer a duty to exercise a power which\nis invested in aid of enforcement of a right-public or private—of a\ncitizen. [L HirdayNaranVs Income Tax Officer [(1970) 78 ITR 26\n(SC)].As a corollary to this legal position, when a public authority has\nthe powers to do something against any person, such an authority\ncannot exercise that power unless it is demonstrated that the\ncircumstances so justify or warrant. In a democratic welfare state, all\nthe powers vested in the public authorities are for the good of society.\…

B. ARUNKUMAR CAPITAL & CREDIT SERVICES PVT LTD ,MUMBAI vs. PRINCIPAL COMMISSIONER OF INCOME TAX 3, MUMBAI

In the result the appeal filed by the assessee stands partly\nallowed

ITA 2034/MUM/2025[2020-21]Status: DisposedITAT Mumbai25 Jul 2025AY 2020-21
Section 143(1)Section 143(3)Section 263Section 37(1)Section 80G

…justify or\nwarrant. Even if the words used in the statute are prima facie enabling,\nthe courts will readily infer a duty to exercise a power which is invested\nin aid of enforcement of a right—public or private—of a citizen. [L\nHirday Narain v. ITO [1970] 78 ITR 26 (SC). As a corollary to this legal\nposition, when a public authority has the powers to do something\nagainst any person, such an authority cannot exercise that power\nunless it is demonstrated that the circumstances so justify or warrant.\nIn a democratic welfare state, all the powers vested in the public\nauthorities are for the good of society.…

GANADHIPATI CONSTRUCTION PRIVATE LTD,PATNA vs. PCIT, CENTRAL, PATNA

In the result, all the appeals of the assessee bearing

ITA 360/PAT/2024[2021-22]Status: DisposedITAT Patna16 Oct 2024AY 2021-22

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

Section 133(6)Section 142(1)Section 143(3)Section 153CSection 263

…ITA Nos. 356 to 360/PAT/2024 Assessment Years: 2017-2018to 2021-2022 Gandhipati Construction Private Limited IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA-PATNA ‘e-COURT’, KOLKATA [Hybrid Court Hearing] Before Shri Rajpal Yadav, Vice-President (KZ) & Dr. Manish Borad, Accountant Member I.T.A. Nos. 356, 357, 358, 359 & 360/PAT/2024 Assessment Years: 2017-2018to 2021-2022 Gandhipati Construction Private Limited,… Appellant 401B, Capital Tower, Block-‘B’, Fraser Road, Patna-800001, Bihar [PAN:AADCM2976R] -Vs.- Principal Commissioner of Income Tax,..…Respondent Central, Central Revenue Building, Birchand Patel Path,…

GANADHIPATI CONSTRUCTION PRIVATE LIMITED,PATNA vs. PCIT, CENTRAL, PATNA

In the result, all the appeals of the assessee bearing

ITA 359/PAT/2024[2020-21]Status: DisposedITAT Patna16 Oct 2024AY 2020-21

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

Section 133(6)Section 142(1)Section 143(3)Section 153CSection 263

…ITA Nos. 356 to 360/PAT/2024 Assessment Years: 2017-2018to 2021-2022 Gandhipati Construction Private Limited IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA-PATNA ‘e-COURT’, KOLKATA [Hybrid Court Hearing] Before Shri Rajpal Yadav, Vice-President (KZ) & Dr. Manish Borad, Accountant Member I.T.A. Nos. 356, 357, 358, 359 & 360/PAT/2024 Assessment Years: 2017-2018to 2021-2022 Gandhipati Construction Private Limited,… Appellant 401B, Capital Tower, Block-‘B’, Fraser Road, Patna-800001, Bihar [PAN:AADCM2976R] -Vs.- Principal Commissioner of Income Tax,..…Respondent Central, Central Revenue Building, Birchand Patel Path,…

GANADHIPATI CONSTRUCTION PRIVATE LIMITED,PATNA vs. PCIT, CENTRAL, PATNA

In the result, all the appeals of the assessee bearing

ITA 358/PAT/2024[2019-20]Status: DisposedITAT Patna16 Oct 2024AY 2019-20

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

Section 133(6)Section 142(1)Section 143(3)Section 153CSection 263

…ITA Nos. 356 to 360/PAT/2024 Assessment Years: 2017-2018to 2021-2022 Gandhipati Construction Private Limited IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA-PATNA ‘e-COURT’, KOLKATA [Hybrid Court Hearing] Before Shri Rajpal Yadav, Vice-President (KZ) & Dr. Manish Borad, Accountant Member I.T.A. Nos. 356, 357, 358, 359 & 360/PAT/2024 Assessment Years: 2017-2018to 2021-2022 Gandhipati Construction Private Limited,… Appellant 401B, Capital Tower, Block-‘B’, Fraser Road, Patna-800001, Bihar [PAN:AADCM2976R] -Vs.- Principal Commissioner of Income Tax,..…Respondent Central, Central Revenue Building, Birchand Patel Path,…

GANADHIPATI CONSTRUCTION PVT LTD,PATNA vs. PCIT, CENTRAL, PATNA

In the result, all the appeals of the assessee bearing

ITA 357/PAT/2024[2018-19]Status: DisposedITAT Patna16 Oct 2024AY 2018-19

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

Section 133(6)Section 142(1)Section 143(3)Section 153CSection 263

…ITA Nos. 356 to 360/PAT/2024 Assessment Years: 2017-2018to 2021-2022 Gandhipati Construction Private Limited IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA-PATNA ‘e-COURT’, KOLKATA [Hybrid Court Hearing] Before Shri Rajpal Yadav, Vice-President (KZ) & Dr. Manish Borad, Accountant Member I.T.A. Nos. 356, 357, 358, 359 & 360/PAT/2024 Assessment Years: 2017-2018to 2021-2022 Gandhipati Construction Private Limited,… Appellant 401B, Capital Tower, Block-‘B’, Fraser Road, Patna-800001, Bihar [PAN:AADCM2976R] -Vs.- Principal Commissioner of Income Tax,..…Respondent Central, Central Revenue Building, Birchand Patel Path,…

GANADHIPATI CONSTRUCTION PRIVATE LIMITED,PATNA vs. PCIT, CENTRAL , PATNA

In the result, all the appeals of the assessee bearing

ITA 356/PAT/2024[2017-18]Status: DisposedITAT Patna16 Oct 2024AY 2017-18

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

Section 133(6)Section 142(1)Section 143(3)Section 153CSection 263

…ITA Nos. 356 to 360/PAT/2024 Assessment Years: 2017-2018to 2021-2022 Gandhipati Construction Private Limited IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA-PATNA ‘e-COURT’, KOLKATA [Hybrid Court Hearing] Before Shri Rajpal Yadav, Vice-President (KZ) & Dr. Manish Borad, Accountant Member I.T.A. Nos. 356, 357, 358, 359 & 360/PAT/2024 Assessment Years: 2017-2018to 2021-2022 Gandhipati Construction Private Limited,… Appellant 401B, Capital Tower, Block-‘B’, Fraser Road, Patna-800001, Bihar [PAN:AADCM2976R] -Vs.- Principal Commissioner of Income Tax,..…Respondent Central, Central Revenue Building, Birchand Patel Path,…

SAJJAD ALI,CHITTORGARH vs. DCIT(INTL)- JAIPUR, JAIPUR

ITA 459/JPR/2024[2016-17]Status: DisposedITAT Jaipur24 Jun 2024AY 2016-17

Bench: SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Sh. Shrawan Kumar Gupta, AdvFor Respondent: Sh. Rajesh Ojha (CIT-DR)
Section 133(6)Section 142(1)Section 144Section 147Section 148Section 263Section 54

…warrant. Even if the words used in the statute are prima facie enabling, the courts will readily infer a duty to exercise a power which is invested in aid of enforcement of a right—public or private—of a citizen. [L Hirday Naran Vs Income Tax Officer [(1970) 78 ITR 26 (SC)]. As a corollary to this legal position, when a public authority has the powers to do something against any person, such an authority cannot exercise that power unless it is demonstrated that the circumstances so justify or warrant. In a democratic welfare state, all the powers vested in the public authorities are for the good of society. A fo…

AMARJEET SING ANEJA,NEW DELHI vs. ACIT, CIRCLE 61(1), NEW DELHI

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

ITA 2252/DEL/2023[2018-19]Status: DisposedITAT Delhi18 Dec 2023AY 2018-19

Bench: Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A No.2252/Del/2023 िनधा"रणवष"/Assessment Year: 2018-19

Section 234ASection 250

…a public authority has the powers to do something, he has a corresponding duty to exercise these powers when circumstances so warrant or justify— a legal position which has the approval of Hon'ble Supreme Court". In the case of L. Hirday Narain v. ITO [(1970) 78 ITR 26 (SC)], Hon'ble Supreme Court has observed that "If a statute invests a public officer with authority to do an act in a specified set of circumstances, it is imperative upon him to exercise his authority in a manner appropriate to the case when a party interested and having a right to apply moves in that behalf and circumstances for the exercise of…

DINESH INFRASTRUCTURE PRIVATE LIMITED,JODHPUR vs. DCIT, CIRCLE-2, JODHPUR

In the result, the appeals of the assessee are allowed

ITA 76/JODH/2022[2014-15]Status: DisposedITAT Jodhpur04 Oct 2023AY 2014-15
Section 154Section 200ASection 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM ITA Nos. 75 & 76/Jodh/2022 (ASSESSMENT YEARs- 2013-14 & 2014-15) Dinesh Infrastructure Private Vs DCIT, Limited Circle-2, G F 4,5 Razdan Mansion Jodhpur. Inside Jalori Gate, Jodhpur (Appellant) (Respondent) PAN NO. AABCD 8076 A (Virtual hearing) Assessee By Shri Raksha Birla-C.A. Revenue By Shri S.M. Joshi, JCIT-DR Date of hearing 05/07/2023 04/10/2023 Date of Pronouncement O R D E R PER: Dr. S. Seethalakshmi, JM These are two appeals filed by the assessee against two different ord…

DINESH INFRASTRURCTURE PRIVATE LIMITED,JODHPUR vs. DCIT, CIRCLE-2, JODHPUR

In the result, the appeals of the assessee are allowed

ITA 75/JODH/2022[2013-14]Status: DisposedITAT Jodhpur04 Oct 2023AY 2013-14
Section 154Section 200ASection 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM ITA Nos. 75 & 76/Jodh/2022 (ASSESSMENT YEARs- 2013-14 & 2014-15) Dinesh Infrastructure Private Vs DCIT, Limited Circle-2, G F 4,5 Razdan Mansion Jodhpur. Inside Jalori Gate, Jodhpur (Appellant) (Respondent) PAN NO. AABCD 8076 A (Virtual hearing) Assessee By Shri Raksha Birla-C.A. Revenue By Shri S.M. Joshi, JCIT-DR Date of hearing 05/07/2023 04/10/2023 Date of Pronouncement O R D E R PER: Dr. S. Seethalakshmi, JM These are two appeals filed by the assessee against two different ord…

GILLETTE INDIA LIMITED,SPA-65A, INDUSTRIAL AREA, BHIWADI, DISTRICT- ALWAR vs. PCIT, JAIPUR-1, JAIPUR

In the result, the appeal of the assessee is partly allowed

ITA 313/JPR/2023[2016-17]Status: DisposedITAT Jaipur27 Sept 2023AY 2016-17

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. P. C. ParwalFor Respondent: Sh. Ajay Malik (CIT) a
Section 143(3)Section 192Section 194Section 195Section 263Section 36(1)(va)Section 40

…so justify or warrant. Even if the words used in the statute are prima facie enabling, the Courts will readily infer a duty to exercise a power which is invested in aid of enforcement of a right—public or private—of a PCITizen. [ L Hirday Naran vs. ITO (1970) 78 ITR 26 (SC) ]. As a corollary to this legal position, when a public authority has the powers to do something against any person, such an authority cannot exercise that power unless it is demonstrated that the circumstances so justify or warrant. In a democratic welfare state, all the powers vested in the public authorities are for the good of society. A f…

M/S SHRIRAM GENERAL INSURANCE COMPANY LTD.,E-8, EPIP RIICO INDUSTRIAL AREA, SITAPURA, JAIPUR vs. PCIT, JAIPUR-2, JAIPUR

In the result, this appeal of the assessee is allowed

ITA 260/JPR/2023[2018-19]Status: DisposedITAT Jaipur28 Jun 2023AY 2018-19

Bench: HON’BLE SHRI SANDEEP GOSAIN, JM & HON’BLE SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri P.C. Parwal, CAFor Respondent: Shri Ajey Malik, CIT
Section 142(1)Section 143(2)Section 143(3)Section 14ASection 263Section 30Section 44

…so justify or warrant. Even if the words used in the statute are prima facie enabling, the Courts will readily infer a duty to exercise a power which is invested in aid of enforcement of a right—public or private—of a citizen. [ L Hirday Naran vs. ITO (1970) 78 ITR 26 (SC) ]. As a corollary to this legal position, when a public authority has the powers to do something against any person, such an authority cannot exercise that power unless it is demonstrated that the circumstances so justify or warrant. In a democratic welfare state, all the powers vested in the public authorities are for the good of society. A f…

ARUN KUMAR PALAWAT,JAIPUR vs. PR CIT, JAIPUR-1, JAIPUR, JAIPUR

In the result, this appeal of the assessee is allowed

ITA 144/JPR/2022[2017-18]Status: DisposedITAT Jaipur11 Apr 2023AY 2017-18

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri R.K. Bhatra (CA) &For Respondent: Shri Ajey Malik, CIT D/R
Section 139Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 263

…warrant. Even if the words used in the statute are prima facie enabling, the courts will readily infer a duty to exercise a power which is invested in aid of enforcement of a right—public or private—of a citizen. [L Hirday Naran Vs Income Tax Officer [(1970) 78 ITR 26 (SC)]. As a corollary to this legal position, when a public authority has the powers to do something against any person, such an authority cannot exercise that power unless it is demonstrated that the circumstances so justify or warrant. In a democratic welfare state, all the powers vested in the public authorities are for the good of society. A fo…

DCIT, CORPORATE CIRCLE- 1(1), BHUBANESWAR vs. M/S. GRID CORPORATION OF ORISSA LTD., BHUBANESWAR

In the result, both the appeals of the assessee stand allowed

ITA 359/CTK/2019[2014-15]Status: DisposedITAT Cuttack29 Mar 2023AY 2014-15

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaita Nos.34 & 35/Ctk/2019 2019 Assessment Assessment Years : 2013-14 & 2014 14 & 2014-15 M/S. Grid Corporation Of M/S. Grid Corporation Of Vs. Dcit, Circle Dcit, Circle -1(1), Orissa Ltd., Gridco House, Orissa Ltd., Gridco House, Bhubaneswar. Bhubaneswar. Janpath, Bhubaneswar Janpath, Bhubaneswar. Pan/Gir No. Pan/Gir No.Aabcg 5398 P (Appellant (Appellant) .. ( Respondent Respondent)

For Appellant: Shri Ved Jain & Shri Venugopal Rao, ARsFor Respondent: Shri M.K.Gautam, Pr. CIT (OSD)
Section 115Section 143(3)Section 263Section 40

…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.34 & 35/CTK/2019 2019 Assessment Assessment Years : 2013-14 & 2014 14 & 2014-15 M/s. Grid Corporation of M/s. Grid Corporation of Vs. DCIT, Circle DCIT, Circle -1(1), Orissa Ltd., GRIDCO House, Orissa Ltd., GRIDCO House, Bhubaneswar. Bhubaneswar. Janpath, Bhubaneswar Janpath, Bhubaneswar. PAN/GIR No. PA…

DCIT, CORPORATE CIRCLE- 1(1), BHUBANESWAR vs. M/S. GRID CORPORATION OF ORISSA LTD., BHUBANESWAR

In the result, both the appeals of the assessee stand allowed

ITA 358/CTK/2019[2013-14]Status: DisposedITAT Cuttack29 Mar 2023AY 2013-14

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaita Nos.34 & 35/Ctk/2019 2019 Assessment Assessment Years : 2013-14 & 2014 14 & 2014-15 M/S. Grid Corporation Of M/S. Grid Corporation Of Vs. Dcit, Circle Dcit, Circle -1(1), Orissa Ltd., Gridco House, Orissa Ltd., Gridco House, Bhubaneswar. Bhubaneswar. Janpath, Bhubaneswar Janpath, Bhubaneswar. Pan/Gir No. Pan/Gir No.Aabcg 5398 P (Appellant (Appellant) .. ( Respondent Respondent)

For Appellant: Shri Ved Jain & Shri Venugopal Rao, ARsFor Respondent: Shri M.K.Gautam, Pr. CIT (OSD)
Section 115Section 143(3)Section 263Section 40

…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.34 & 35/CTK/2019 2019 Assessment Assessment Years : 2013-14 & 2014 14 & 2014-15 M/s. Grid Corporation of M/s. Grid Corporation of Vs. DCIT, Circle DCIT, Circle -1(1), Orissa Ltd., GRIDCO House, Orissa Ltd., GRIDCO House, Bhubaneswar. Bhubaneswar. Janpath, Bhubaneswar Janpath, Bhubaneswar. PAN/GIR No. PA…

M/S. GRID CORPORATION OF ORISSA LIMITED,BHUBANESWAR vs. DCIT, CIRCLE-1(1), BHUBANSWAR

In the result, both the appeals of the assessee stand allowed

ITA 35/CTK/2019[2014-15]Status: DisposedITAT Cuttack29 Mar 2023AY 2014-15

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaita Nos.34 & 35/Ctk/2019 2019 Assessment Assessment Years : 2013-14 & 2014 14 & 2014-15 M/S. Grid Corporation Of M/S. Grid Corporation Of Vs. Dcit, Circle Dcit, Circle -1(1), Orissa Ltd., Gridco House, Orissa Ltd., Gridco House, Bhubaneswar. Bhubaneswar. Janpath, Bhubaneswar Janpath, Bhubaneswar. Pan/Gir No. Pan/Gir No.Aabcg 5398 P (Appellant (Appellant) .. ( Respondent Respondent)

For Appellant: Shri Ved Jain & Shri Venugopal Rao, ARsFor Respondent: Shri M.K.Gautam, Pr. CIT (OSD)
Section 115Section 143(3)Section 263Section 40

…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.34 & 35/CTK/2019 2019 Assessment Assessment Years : 2013-14 & 2014 14 & 2014-15 M/s. Grid Corporation of M/s. Grid Corporation of Vs. DCIT, Circle DCIT, Circle -1(1), Orissa Ltd., GRIDCO House, Orissa Ltd., GRIDCO House, Bhubaneswar. Bhubaneswar. Janpath, Bhubaneswar Janpath, Bhubaneswar. PAN/GIR No. PA…

M/S. GRID CORPORATION OF ORISSA LIMITED,BHUBANESWAR vs. DCIT, CIRCLE-1(1), BHUBANSWAR

In the result, both the appeals of the assessee stand allowed

ITA 34/CTK/2019[2013-14]Status: DisposedITAT Cuttack29 Mar 2023AY 2013-14

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaita Nos.34 & 35/Ctk/2019 2019 Assessment Assessment Years : 2013-14 & 2014 14 & 2014-15 M/S. Grid Corporation Of M/S. Grid Corporation Of Vs. Dcit, Circle Dcit, Circle -1(1), Orissa Ltd., Gridco House, Orissa Ltd., Gridco House, Bhubaneswar. Bhubaneswar. Janpath, Bhubaneswar Janpath, Bhubaneswar. Pan/Gir No. Pan/Gir No.Aabcg 5398 P (Appellant (Appellant) .. ( Respondent Respondent)

For Appellant: Shri Ved Jain & Shri Venugopal Rao, ARsFor Respondent: Shri M.K.Gautam, Pr. CIT (OSD)
Section 115Section 143(3)Section 263Section 40

…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.34 & 35/CTK/2019 2019 Assessment Assessment Years : 2013-14 & 2014 14 & 2014-15 M/s. Grid Corporation of M/s. Grid Corporation of Vs. DCIT, Circle DCIT, Circle -1(1), Orissa Ltd., GRIDCO House, Orissa Ltd., GRIDCO House, Bhubaneswar. Bhubaneswar. Janpath, Bhubaneswar Janpath, Bhubaneswar. PAN/GIR No. PA…

M/S. GRID CORPORATION OF ORISSA LIMITED,BHUBANESWAR vs. DCIT, CIRCLE-1(1), BHUBANSWAR

In the result, both the appeals of the assessee stand allowed

ITA 325/CTK/2019[2014-15]Status: DisposedITAT Cuttack29 Mar 2023AY 2014-15

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaita Nos.34 & 35/Ctk/2019 2019 Assessment Assessment Years : 2013-14 & 2014 14 & 2014-15 M/S. Grid Corporation Of M/S. Grid Corporation Of Vs. Dcit, Circle Dcit, Circle -1(1), Orissa Ltd., Gridco House, Orissa Ltd., Gridco House, Bhubaneswar. Bhubaneswar. Janpath, Bhubaneswar Janpath, Bhubaneswar. Pan/Gir No. Pan/Gir No.Aabcg 5398 P (Appellant (Appellant) .. ( Respondent Respondent)

For Appellant: Shri Ved Jain & Shri Venugopal Rao, ARsFor Respondent: Shri M.K.Gautam, Pr. CIT (OSD)
Section 115Section 143(3)Section 263Section 40

…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.34 & 35/CTK/2019 2019 Assessment Assessment Years : 2013-14 & 2014 14 & 2014-15 M/s. Grid Corporation of M/s. Grid Corporation of Vs. DCIT, Circle DCIT, Circle -1(1), Orissa Ltd., GRIDCO House, Orissa Ltd., GRIDCO House, Bhubaneswar. Bhubaneswar. Janpath, Bhubaneswar Janpath, Bhubaneswar. PAN/GIR No. PA…

M/S GRID CORPORATION OF ORISSA LTD.,BHUBANESWAR vs. DCIT, CIRCLE-1(1), BHUBANESWAR

In the result, both the appeals of the assessee stand allowed

ITA 324/CTK/2019[2013-14]Status: DisposedITAT Cuttack29 Mar 2023AY 2013-14

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaita Nos.34 & 35/Ctk/2019 2019 Assessment Assessment Years : 2013-14 & 2014 14 & 2014-15 M/S. Grid Corporation Of M/S. Grid Corporation Of Vs. Dcit, Circle Dcit, Circle -1(1), Orissa Ltd., Gridco House, Orissa Ltd., Gridco House, Bhubaneswar. Bhubaneswar. Janpath, Bhubaneswar Janpath, Bhubaneswar. Pan/Gir No. Pan/Gir No.Aabcg 5398 P (Appellant (Appellant) .. ( Respondent Respondent)

For Appellant: Shri Ved Jain & Shri Venugopal Rao, ARsFor Respondent: Shri M.K.Gautam, Pr. CIT (OSD)
Section 115Section 143(3)Section 263Section 40

…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.34 & 35/CTK/2019 2019 Assessment Assessment Years : 2013-14 & 2014 14 & 2014-15 M/s. Grid Corporation of M/s. Grid Corporation of Vs. DCIT, Circle DCIT, Circle -1(1), Orissa Ltd., GRIDCO House, Orissa Ltd., GRIDCO House, Bhubaneswar. Bhubaneswar. Janpath, Bhubaneswar Janpath, Bhubaneswar. PAN/GIR No. PA…

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