M/S. BAJRANGBALI STEEL INDUSTRIES PVT. LTD,ROURKLA vs. ACIT, CENTRAL CIRCLE, SAMBALPUR

In the result, appeals of the assessee in IT(SS)A No

Bench: Shri George Mathan & Shri Arun Khodpiaआयकर अऩीऱ (तऱाशियाां और अशिग्रहण)/It(Ss)A Nos.31 To 33/Ctk/2022 (ननधाारण वषा / Assessment Year : 2016-2017 To 2018-2019) M/S Bee Pee Rollers Pvt. Ltd., Vs Acit, Central Circle, Sambalpur Lal Building, Kachery Road, Rourkela, Sundergarh, Odisha-769012 Pan No. :Aabcb 3593 P & आयकर अऩीऱ (तऱाशियाां और अशिग्रहण)/It(Ss)A Nos.34 To 39/Ctk/2022 & आयकर अऩीऱ/Ita No.109/Ctk/2022 (ननधाारण वषा / Assessment Year : 2014-2017 To 2020-2021) M/S Bajrangbali Steel Industries Pvt. Vs Acit, Central Circle, Sambalpur Ltd., Lal Building, Kachery Road, Rourkela, Sundergarh, Odisha-769012 Pan No. :Aabcb 3594 L & आयकर अऩीऱ (तऱाशियाां और अशिग्रहण)/It(Ss)A Nos.40 To 44/Ctk/2022 (ननधाारण वषा / Assessment Year : 2014-2015 To 2018-2019) M/S Bajrangbali Re-Rollers Pvt. Ltd. Vs Acit, Central Circle, Sambalpur Lal Building, Kachery Road, Rourkela, Sundergarh, Odisha-769012 Pan No. :Aaccb 6678 A (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee By : Shri S.K.Tulsiyan, Advocate With Shri B.K. Tibrewal, Ca & Ms. Nisha Rachh, Ca Shri M.K.Gautam, Pr.Cit(Osd) राजस्व की ओर से /Revenue By : सुनवाई की तारीख / Date Of Hearing : 28/03/2023 घोषणा की तारीख/Date Of Pronouncement : 28/03/2023

TDS on the interest paid and the interest income offered by such loan creditors for the relevant assessment years, consequently the additions

COMMISSIONER, CUTTACK MUNICIPAL CORPORATION,CUTTACK vs. ITO(TDS), CUTTACK

In the result, appeal of the assessee is allowed

Bench: Shri George Mathan & Shri Rajesh Kumarआयकर अऩीऱ सं/Ita No.83/Ctk/2020 (ननधाारण वषा / Assessment Year : 2014-2015) Commissioner, Vs Ito (Tds), Cuttack Cuttack Municipal Corporation, Choudhury Bazar, Dist: Cuttack Tan No. :Bbnc 00195 G (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee By : Shri P.K.Mishra & Sanjeev Swain, Advs राजस्व की ओर से /Revenue By : Shri Charan Dass, Sr. Dr सुनवाई की तारीख / Date Of Hearing : 12/10/2023 घोषणा की तारीख/Date Of Pronouncement : 12/10/2023 आदेश / O R D E R Per Bench : This Is An Appeal Filed By The Assessee Against The Order Of The Ld. Cit(A), Cuttack, Dated 31.10.2019, Passed In I.T.Appeal No.0398/2015- 16 For The Assessment Year 2014-2015. 2. The Appeal Of The Assessee Is Delayed By 25 Days For Which The Assessee Has Filed Necessary Application For Condonation Of Delay & The Affidavit. The Reason For Delay Is Mentioned To Be On Account Of Urinary Infection & High Blood Pressure & The Consequential Medical Treatment. The Affidavit Filed By The Assessee Has Not Been Controverted By The Revenue. Consequently, The Delay In Filing The Present Appeal Is Condoned & The Appeal Is Disposed Off On Merits. 3. It Was Submitted By The Ld. Ar That The Issue In The Appeal Was Against Holding The Assessee As An Assessee In Default For Non-Deduction

TDS and electronic respectively. 3. Filing of the. form no.26A for furnishing the accountant certificate ulr 31ACB of Income Tax Rules read with the first proviso to s. 201(1) of Income Tax Act in the form of additional

SAROJ KUMAR SWAIN,KHORDA vs. INCOME TAX OFFICER, KHORDA WARD, KHORDA, KHORDA

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

Bench: Shri George Mathanआयकर अपील सं/Ita No. 162/Ctk/2025 (िनधा"रण वष" / Assessment Year : 2017-2018) Saroj Kumar Swain Vs Ito, Khurda Ward,Khurda At/P.O:- Banga, Kudiary, Delanga, Jatni, Khurda, 752050 Pan No. : Azlps 4330 H (अपीलाथ" /Appellant) .. (""यथ" / Respondent) िनधा"रती क" ओर से /Assessee By : Shri, S.K. Agrawalla, Ar राज"व क" ओर से /Revenue By : Shri Vijay Singh, Sr. D.R. सुनवाई क" तारीख / Date Of Hearing : 24/09/2025 घोषणा क" तारीख/Date Of Pronouncement : 24/09/2025 आदेश / O R D E R

addition made under section 69(A) of the Act would result in the assessed income going below the returned income. This admittedly is not permissible. This being so, the AO is directed to assess income of the assessee at the returned of income. The AO is also directed to verify and 4 grant credit to the TDS

KUNI SAMANTARAY,CUTTACK vs. ITO WARD-2(4), CUTTACK

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

TDS deducted should also be given credit proportionately in the year the income is reflected by the appellant. For this act of your kindness the appellant shall ever pray. 4. It was the submission that the AO refused to accept contention that the assessee has not received the amount of Rs.41,50,242/- during the relevant assessment year

KUNI SAMANTARAY,CUTTACK vs. ITO WARD-2(4), CUTTACK

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

TDS deducted should also be given credit proportionately in the year the income is reflected by the appellant. For this act of your kindness the appellant shall ever pray. 4. It was the submission that the AO refused to accept contention that the assessee has not received the amount of Rs.41,50,242/- during the relevant assessment year

ITO, ANGUL WARD, ANGUL vs. NCC-SMASL-JRT(JV), ANGUL

additional grounds at the time of hearing. 4. Brief facts of the case are that the assessee is an AOP and was formed as Joint Venture between M/s NCC Limited (NCC), M/s Sainik Mining and Allied Services Limited (SMASL) and M/s Jalram Transport (JRT) to execute the mining works like, OB Removal, loading, transportation and other same kind of related

ITO, ANGUL WARD, , ANGUL vs. M/S. NCC SMASL JRT(JV),, ANGUL

additional grounds at the time of hearing. 4. Brief facts of the case are that the assessee is an AOP and was formed as Joint Venture between M/s NCC Limited (NCC), M/s Sainik Mining and Allied Services Limited (SMASL) and M/s Jalram Transport (JRT) to execute the mining works like, OB Removal, loading, transportation and other same kind of related

DCIT, CORPORATE CIRCLE-1(1), BHUBANESWAR vs. M/S. GRIDCO LIMITED, BHUBANESWAR

In the result, appeal of the revenue stands dismissed

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaassessment Year :2010-2011 2011 Dcit, Corporate Circle Dcit, Corporate Circle-1(1), Vs. Grid Corporation Of Orissa Grid Corporation Of Orissa Bhubaneswar Bhubaneswar Ltd., Ltd., Gridco Gridco House, House, Janapath, Bhubaneswar Janapath, Bhubaneswar. Pan/Gir No. Pan/Gir No.Aabcg 5398 P (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : S/Shri Ved Jain/P.Venugopal Rao /P.Venugopal Rao, Ars Revenue By : Shri M.K.Gautam, M.K.Gautam, Cit Dr Date Of Hearing : 20/0 02/2023 Date Of Pronouncement : 20/0 /02/2023 O R D E R Per Bench This Is An Appeal Filed By The Revenue Against The Order Of The Ld Against The Order Of The Ld Cit(A)-1, Bhubaneswar, 1, Bhubaneswar, Dated 9.5.2016 In Appeal No. In Appeal No.0493/14-15 For The Assessment Year Assessment Year 2010-2011. 2. S/Shri Ved Jain & P.Venugopal Rao, S/Shri Ved Jain & P.Venugopal Rao, Ld Ar Ld Ars Appeared For The Assessee & Shri M.K.Gautam, Ld Cit Dr Appeared For The Revenue. Assessee & Shri M.K.Gautam, Ld Cit Dr Appeared For The Revenue. Assessee & Shri M.K.Gautam, Ld Cit Dr Appeared For The Revenue.

Additional Commissioner of income Tax, Range 1o(1) 2012 (8) TMI 591 - lTAT, MUMBAI and Hubli Electric supply versus The income Tax officer, TDS

M/S. PKM-CRS(JV),KHURDA vs. ITO,WARD-1, BALASORE, BALASORE

In the result, appeals of the assessee stand partly allowed

Bench: Before Shri George Mathan, Judicialita Nos.58 & 59/Ctk/2023 23 Assessment Years :2009-10 & 2011 10 & 2011-12 M/S.Pkm-Crs Crs (Jv), (Jv), Vs. Income Tax Officer, Ward Income Tax Officer, Ward-1, Azimabad, Balasore Azimabad, Balasore Balasore. Pan/Gir No. Pan/Gir No.Aaaap 7451 R (Appellant (Appellant) .. ( Respondent Respondent) Assessee By Assessee By : S/Shri Sunil Mishra/ Shesha Hahdev Das , Ars Revenue By : Shri Kishore Chandra Mohanty, Sr Dr Mohanty, Sr Dr Date Of Hearing : 19/05 5/2023 Date Of Pronouncement : 19/0 /05/2023 O R D E R

TDS certified issued by Corporation Bank on an interest income of Rs.4,65,094/- assessed in the hands of the assessee, though ld AR submits that the said amount has been disclosed by the constituent in his return of income, I am of the view that the income of the year is to be assessed in the hands in which

M/S. PKM-CRS(JV),BHUBANESWAR vs. ITO,WARD-1, BALASORE, BALASORE

In the result, appeals of the assessee stand partly allowed

Bench: Before Shri George Mathan, Judicialita Nos.58 & 59/Ctk/2023 23 Assessment Years :2009-10 & 2011 10 & 2011-12 M/S.Pkm-Crs Crs (Jv), (Jv), Vs. Income Tax Officer, Ward Income Tax Officer, Ward-1, Azimabad, Balasore Azimabad, Balasore Balasore. Pan/Gir No. Pan/Gir No.Aaaap 7451 R (Appellant (Appellant) .. ( Respondent Respondent) Assessee By Assessee By : S/Shri Sunil Mishra/ Shesha Hahdev Das , Ars Revenue By : Shri Kishore Chandra Mohanty, Sr Dr Mohanty, Sr Dr Date Of Hearing : 19/05 5/2023 Date Of Pronouncement : 19/0 /05/2023 O R D E R

TDS certified issued by Corporation Bank on an interest income of Rs.4,65,094/- assessed in the hands of the assessee, though ld AR submits that the said amount has been disclosed by the constituent in his return of income, I am of the view that the income of the year is to be assessed in the hands in which

PRATAP CHANDRA SAHOO,JAJPUR vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, CUTTACK, CUTTACK

In the result, appeals of the assessee stand partly allowed for statistical purposes

Bench: Before Shri George Mathanmember & Manish Agarwal

addition made by the learned A.O. of contractual receipts received by the Appellant of Rs.4,56,255.00, treating it as non-disclosure of receipts, particularly when, the said receipts were included in the gross turnover disclosed by the Appellant in his return of income and TDS

PRATAP CHANDRA SAHOO,JAJPUR vs. ASSITANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, CUTTACK, CUTTACK

In the result, appeals of the assessee stand partly allowed for statistical purposes

Bench: Before Shri George Mathanmember & Manish Agarwal

addition made by the learned A.O. of contractual receipts received by the Appellant of Rs.4,56,255.00, treating it as non-disclosure of receipts, particularly when, the said receipts were included in the gross turnover disclosed by the Appellant in his return of income and TDS

PRATAP CHANDRA SAHOO,JAJPUR vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, CUTTACK, CUTTACK

In the result, appeals of the assessee stand partly allowed for statistical purposes

Bench: Before Shri George Mathanmember & Manish Agarwal

addition made by the learned A.O. of contractual receipts received by the Appellant of Rs.4,56,255.00, treating it as non-disclosure of receipts, particularly when, the said receipts were included in the gross turnover disclosed by the Appellant in his return of income and TDS

PRATAP CHANDRA SAHOO,JAJPUR vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, CUTTACK, CUTTACK

In the result, appeals of the assessee stand partly allowed for statistical purposes

Bench: Before Shri George Mathanmember & Manish Agarwal

addition made by the learned A.O. of contractual receipts received by the Appellant of Rs.4,56,255.00, treating it as non-disclosure of receipts, particularly when, the said receipts were included in the gross turnover disclosed by the Appellant in his return of income and TDS

PRATAP CHANDRA SAHOO,JAJPUR vs. ACIT, CENTAL CIRCLE, CUTTACK

In the result, appeals of the assessee stand partly allowed for statistical purposes

Bench: Before Shri George Mathanmember & Manish Agarwal

addition made by the learned A.O. of contractual receipts received by the Appellant of Rs.4,56,255.00, treating it as non-disclosure of receipts, particularly when, the said receipts were included in the gross turnover disclosed by the Appellant in his return of income and TDS

PRATAP CHANDRA SAHOO,JAJPUR vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, CUTTACK, CUTTACK

In the result, appeals of the assessee stand partly allowed for statistical purposes

Bench: Before Shri George Mathanmember & Manish Agarwal

addition made by the learned A.O. of contractual receipts received by the Appellant of Rs.4,56,255.00, treating it as non-disclosure of receipts, particularly when, the said receipts were included in the gross turnover disclosed by the Appellant in his return of income and TDS

PRATAP CHANDRA SAHOO,JAJPUE vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, CUTTACK, CUTTACK

In the result, appeals of the assessee stand partly allowed for statistical purposes

Bench: Before Shri George Mathanmember & Manish Agarwal

addition made by the learned A.O. of contractual receipts received by the Appellant of Rs.4,56,255.00, treating it as non-disclosure of receipts, particularly when, the said receipts were included in the gross turnover disclosed by the Appellant in his return of income and TDS

PRATAP CHANDRA SAHOO,JAJPUR vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, CUTTACK, CUTTACK

In the result, appeals of the assessee stand partly allowed for statistical purposes

Bench: Before Shri George Mathanmember & Manish Agarwal

addition made by the learned A.O. of contractual receipts received by the Appellant of Rs.4,56,255.00, treating it as non-disclosure of receipts, particularly when, the said receipts were included in the gross turnover disclosed by the Appellant in his return of income and TDS

PRATAP CHANDRA SAHOO,JAJPUR vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, CUTTACK, CUTTACK

In the result, appeals of the assessee stand partly allowed for statistical purposes

Bench: Before Shri George Mathanmember & Manish Agarwal

addition made by the learned A.O. of contractual receipts received by the Appellant of Rs.4,56,255.00, treating it as non-disclosure of receipts, particularly when, the said receipts were included in the gross turnover disclosed by the Appellant in his return of income and TDS