M/S. BIRAJA CONSTRUCTION,JAJPUR vs. ACIT (CENTRAL CIRCLE), CUTTACK
In the result, all the three appeals of the assessee are allowed
ITA 201/CTK/2022[2014-15]Status: DisposedITAT Cuttack12 Oct 2023AY 2014-15
Bench: Shri George Mathan & Shri Rajesh Kumarआयकर अऩीऱ सं/Ita No.200 To 203/Ctk/2022 (ननधाारण वषा / Assessment Year : 2013-2014 To 2016-2017) M/S Biraja Construction, Vs Acit, Central Circle, Cuttack Ganapatipur, Kodandapur, Jajpur-755001 Pan No. :Aadfb 6414 A (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee By : Shri P.K.Mishra, Advocate राजस्व की ओर से /Revenue By : Dr. Abani Kanta Nayak, Cit-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 : These Are The Appeals Filed By The Assessee Against The Order Of The Ld. Cit(A)-2, Bhubaneswar, Dated 31.10.2022, Passed In I.T.Appeal No.:Bhubaneswar-2/10113/2012-13, 2/10380/2013-14, 2/10310/2014-15 & 2/10410/2015-16, For The Assessment Years 2013-2014, 2014-2015, 2015-2016, 2016-2017, Respectively 2. It Was Submitted By The Ld. Ar That The Facts In All The Cases Are Identical. It Was The Submission That There Was A Search On The Premises Of The Assessee On 27.02.2019. Notice U/S.153A Of The Act Came To Be Issued On 07.02.2020. The Return Came To Be Filed In Response To The Notice U/S.153A Of The Act On 19.03.2020. It Was The Submission That The 2
For Appellant: Shri P.K.Mishra, AdvocateFor Respondent: Dr. Abani Kanta Nayak, CIT-DR
Section 132Section 132ASection 143(1)Section 143(2)Section 143(3)Section 153Section 153ASection 194A
132 taxmann.com 263(Orissa), wherein it has been held that, “where the assessment order did not refer to any document unearthed during course of search, assumption of jurisdiction under Section 153A of the Act for reopening of assessment was without legal basis”. It was the submission that in the case of assessee, as no incriminating documents were unearthed during
