DCIT, CIRCLE-1(1), BHUBANESWAR, BHUBANESWAR vs. M/S. PARADEEP PHOSPHATES LIMITED, BHUBANESWAR

In the result, appeal filed by the revenue is dismissed and that of

Bench: S/Shri N.S Saini & Pavan Kumar Gadaleassessment Year : 2010-2011

TDS u/s 195 on payments remitted against purchases was examined by the Ld. AO in response to the Order issued by Ld. CIT u/s 263 relating to the AY 2006-07. On examination the Ld AO, confirmed in his Order that Section 195 is not applicable while making remittances against the imported purchases and hence applicability

GRAM VIKAS TRUST,BERHAMPUR vs. ITO, EXEMPTION WARD, BERAMPUR

In the result, both the appeals filed by the assessee for AYs 2014-

Bench: Shri Duvvuru Rl Reddy(Kz) & Shri Rakesh Mishra

section 119(2)(b) of the Act.” 3. We will first take up the appeal in ITA No. 436/CTK/2024. Brief facts of the case are that the assessee filed the return of income which was processed u/s 143(1)(a) of the Act by the CPC in which the claim of exemption was denied. Aggrieved with the intimation, the assessee

GRAM VIKAS TRUST,BERHAMPUR vs. ITO,EXEMPTION WARD, BERAMPUR

In the result, both the appeals filed by the assessee for AYs 2014-

Bench: Shri Duvvuru Rl Reddy(Kz) & Shri Rakesh Mishra

section 119(2)(b) of the Act.” 3. We will first take up the appeal in ITA No. 436/CTK/2024. Brief facts of the case are that the assessee filed the return of income which was processed u/s 143(1)(a) of the Act by the CPC in which the claim of exemption was denied. Aggrieved with the intimation, the assessee

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 was being deducted, returns were filed by the loan creditors and even today, the same continues. It was the submission that the loan creditors also have PAN No., which are still existing and it no more lies in the mouth of the revenue to turn around and say that the transaction is bogus especially when nothing has been done

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.

TDS was deductible while computing its income and has filed the return and paid the taxes thereon, then the deductor is not considered to be anb assessee in default and consequently no disallowance can be made under section 40(a)(ia). 26. In the present case the deductee is OPTCL. It has filed the return of lncome for the assossment

KENDRAPARA URBAN CO-OPERATIVE BANK LTD.,KENDRAPADA vs. PR.COMMISSIONER OF INCOME TAX, CUTTACK

In the result, appeal of the assessee stands allowed

Bench: Shri George Mathan & Shri Arun Khodpiaआयकर अऩीऱ सं/Ita No.163/Ctk/2020 (ननधाारण वषा / Assessment Year :2015-2016) Kendrapara Urban Co-Operative Vs Pr.Cit, Cuttack Bank Ltd., College Square, Tinimuhani, Kendrapara-754211 Pan No. :Aaatk 8347 E (अऩीऱाथी /Appellant) .. (प्रत्यथी / Respondent) ननधााररती की ओर से /Assessee By : Shri P.C.Sethi, Advocate राजस्व की ओर से /Revenue By : Shri M.K.Gautam, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 30/01/2023 घोषणा की तारीख/Date Of Pronouncement : 30/01/2023 आदेश / O R D E R Per Bench : This Is An Appeal Filed By The Assessee Against The Order Of The Ld Pr.Cit, Cuttack, Dated 24.03.2020, Passed In Din & Order No.Itba/Com/F/17/2019-20/1026884702(1) For The Assessment Year 2015-2016. 2. The Appeal Of The Assessee Is Barred By 8 Days. The Assessee Through Its Secretary Has Filed An Application Dated 13.07.2020 Stating Therein Sufficient Reasons For Condonation Of Delay, To Which Ld. Cit-Dr Did Not Object. In View Of The Above, Delay Of 8 Days In Filing The Present Appeal Is Condoned & The Appeal Of The Assessee Is Heard Finally. 3. It Was Submitted By The Ld. Ar That The Original Assessment In The Case Of The Assessee Was Completed U/S.143(3) Of The Act On 20.11.2017. It Was The Submission That The Assessment Was A Limited Scrutiny

TDS on interest payments, the gist of the assessee's arguments is that the case was selected under limited scrutiny. The issues raised under limited scrutiny were verified by the A.O. But subsequently the Pr. CIT, Cuttack has passed revision order on the issues which were not the part of limited scrutiny. In this regard, reliance is placed

ACIT, CIRCLE-2(1), SAMBALPUR, SAMBALPUR vs. M/S. DIVAKAR ENGINEERING PVT. LTD., SAMBALPUR

In the result, appeal filed by the revenue is partly allowed for

Bench: S/Shri N.S Saini & Pavan Kumar Gadaleassessment Year : 2010-2011

TDS applicability-ambit of Section 194-C, unless specifically shown otherwise). The AO clearly needed to exhibit greater application of mind as well as assiduousness in his carrying out investigations and ferreting out evidences of satisfactory legal worth. l) Further, the fact that the higher claim of depreciation @ 30%_has_been accepted in the instant case for the preceding

INDIAN METALS AND FERRO ALLOY LTD,BHUBANESWAR vs. ACIT, BHUBANESWAR

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

Bench: S/Shri N.S Saini & Pavan Kumar Gadale

143(3) of the Act after detailed scrutiny and no tangible material had come to the knowledge of the AO thereafter justifying initiation of proceeding under Section 147/148 of the Act. 1.2 That on facts and circumstances of the case and in law, the CIT(A) erred in confirming the action of the AO in initiating reassessment proceedings under section

ACIT, BHUBANESWAR vs. INDIAN METALS & FERRO ALLOYS LTD, BHUBANESWAR

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

Bench: S/Shri N.S Saini & Pavan Kumar Gadale

143(3) of the Act after detailed scrutiny and no tangible material had come to the knowledge of the AO thereafter justifying initiation of proceeding under Section 147/148 of the Act. 1.2 That on facts and circumstances of the case and in law, the CIT(A) erred in confirming the action of the AO in initiating reassessment proceedings under section

PRADEEP SINGH GREWAL,MAYURBHANJ vs. CIT, CUTTACK

In the result, the appeal filed by the assessee is dismissed

Bench: S/Shri N.S Saini & Pavan Kumar Gadaleassessment Year :2007-08

TDS from such persons who had supplied their vehicles on hire to the assessee. The Assessing Officer further relied on the provisions of section 40(a)(ia) and formed an opinion that the provisions of section 194C are attracted and passed order under section 143

SISKHA 'O' ANUSANDHAN,BHUBANESWAR vs. CIT (EXEMPTION), , HYDERABAD

In the result, appeal of the assessee is allowed

Bench: Shri George Mathan & Shri Arun Khodpiaआयकर अऩीऱ सं/Ita No.91/Ctk/2022 (ननधाारण वषा / Assessment Year :2017-2018) Siksha ‘O’ Anusandhan Vs Cit(Exemption), Hyderabad Plot No.224, Dharma Vihar, Khandagiri, Bhubaneswar Pan No. :Aabts 1525 R (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

TDS as expenditure. Copies of the challans evidencing such payment were furnished before Ld. CIT(Exemption) for verification. 10.That the assesse trust runs Hospital, many educational institutions. Puja expenses are incurred for carrying on the day to day activities in hospital and educations institutions. This expenditure is made in business exigencies. In order to determine Business expenditure the test

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

TDS was claimed. The case was taken up for scrutiny and during the course of assessment proceedings, the AO observed that the assessee has claimed direct expenses of Rs.25,97,41,438/- i.e. the amount equivalent to the gross receipts of the assessee-JV. The said amount was paid to three Joint Ventures constituents who had executed the work

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

TDS was claimed. The case was taken up for scrutiny and during the course of assessment proceedings, the AO observed that the assessee has claimed direct expenses of Rs.25,97,41,438/- i.e. the amount equivalent to the gross receipts of the assessee-JV. The said amount was paid to three Joint Ventures constituents who had executed the work

DCIT, BHUBANESWAR vs. NEELACHAL ISPAT NIGAM LTD., BHUBANESWAR

In the result, appeals filed by the revenue in ITA Nos

Bench: Shri N.S.Saini, Am & Shri Pavan Kumar Gadale, Jm आयकर अऩीऱ सं./Ita Nos.382, 298, 435, 299, 436 & 448/Ctk/2015 (नििाारण वषा / Assessment Years :2006-07, 2007-08,2008-09, 2010-11, 2011-12 & 2012-13) Dcit, Corporate Circle- Vs. Neelachal Ispat Nigam Ltd., 1St Floor, Annexe Building, 1(2), Bhubaneswar. Ipicol, House, Janpath, Bhubaneswar-751022 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No. : Aaacn 9433 B (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. & Cross Objection Nos.48, 37, 53, 38 & 54/Ctk/2015 (Arising Out Of Ita Nos.382, 298,435,299,& 436/Ctk/2015) (नििाारण वषा / Assessment Years :2006-07, 2007-08,2008-09, 2010-11, 2011-12) Neelachal Ispat Nigam Ltd., Vs. Acit, Corporate Circle- 1St Floor, Annexe Building, 1(2), Bhubaneswar. Ipicol, House, Janpath, Bhubaneswar-751022 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No. : Aaacn 9433 B (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. & आयकर अऩीऱ सं./Ita No.09/Ctk/2016 (नििाारण वषा / Assessment Year : 2012-2013) Acit, Corporate Circle- Vs. Neelachal Ispat Nigam Ltd., 1St Floor, Annexe Building, 1(2), Bhubaneswar. Ipicol, House, Janpath, Bhubaneswar-751022 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No. : Aaacn 9433 B (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. राजस्व की ओर से /Revenue By : Shri Kunal Singh, Dr ननधााररती की ओर से /Assessee By : Shri Satyajit Mishra, Ar

TDS and made disallowance of sale commission and passed the order under Section 143(3)/147, dated 31.7.2013. 5. Aggrieved

DCIT, BHUBANESWAR vs. NEELACHAL ISPAT NIGAM LTD., BHUBANESWAR

In the result, appeals filed by the revenue in ITA Nos

Bench: Shri N.S.Saini, Am & Shri Pavan Kumar Gadale, Jm आयकर अऩीऱ सं./Ita Nos.382, 298, 435, 299, 436 & 448/Ctk/2015 (नििाारण वषा / Assessment Years :2006-07, 2007-08,2008-09, 2010-11, 2011-12 & 2012-13) Dcit, Corporate Circle- Vs. Neelachal Ispat Nigam Ltd., 1St Floor, Annexe Building, 1(2), Bhubaneswar. Ipicol, House, Janpath, Bhubaneswar-751022 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No. : Aaacn 9433 B (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. & Cross Objection Nos.48, 37, 53, 38 & 54/Ctk/2015 (Arising Out Of Ita Nos.382, 298,435,299,& 436/Ctk/2015) (नििाारण वषा / Assessment Years :2006-07, 2007-08,2008-09, 2010-11, 2011-12) Neelachal Ispat Nigam Ltd., Vs. Acit, Corporate Circle- 1St Floor, Annexe Building, 1(2), Bhubaneswar. Ipicol, House, Janpath, Bhubaneswar-751022 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No. : Aaacn 9433 B (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. & आयकर अऩीऱ सं./Ita No.09/Ctk/2016 (नििाारण वषा / Assessment Year : 2012-2013) Acit, Corporate Circle- Vs. Neelachal Ispat Nigam Ltd., 1St Floor, Annexe Building, 1(2), Bhubaneswar. Ipicol, House, Janpath, Bhubaneswar-751022 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No. : Aaacn 9433 B (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. राजस्व की ओर से /Revenue By : Shri Kunal Singh, Dr ननधााररती की ओर से /Assessee By : Shri Satyajit Mishra, Ar

TDS and made disallowance of sale commission and passed the order under Section 143(3)/147, dated 31.7.2013. 5. Aggrieved

ACIT, CORPORATE CIRCLE-1(2), BHUBANESWAR vs. M/S. NEELACHAL ISPAT NIGAM LIMITED, BHUBANESWAR

In the result, appeals filed by the revenue in ITA Nos

Bench: Shri N.S.Saini, Am & Shri Pavan Kumar Gadale, Jm आयकर अऩीऱ सं./Ita Nos.382, 298, 435, 299, 436 & 448/Ctk/2015 (नििाारण वषा / Assessment Years :2006-07, 2007-08,2008-09, 2010-11, 2011-12 & 2012-13) Dcit, Corporate Circle- Vs. Neelachal Ispat Nigam Ltd., 1St Floor, Annexe Building, 1(2), Bhubaneswar. Ipicol, House, Janpath, Bhubaneswar-751022 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No. : Aaacn 9433 B (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. & Cross Objection Nos.48, 37, 53, 38 & 54/Ctk/2015 (Arising Out Of Ita Nos.382, 298,435,299,& 436/Ctk/2015) (नििाारण वषा / Assessment Years :2006-07, 2007-08,2008-09, 2010-11, 2011-12) Neelachal Ispat Nigam Ltd., Vs. Acit, Corporate Circle- 1St Floor, Annexe Building, 1(2), Bhubaneswar. Ipicol, House, Janpath, Bhubaneswar-751022 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No. : Aaacn 9433 B (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. & आयकर अऩीऱ सं./Ita No.09/Ctk/2016 (नििाारण वषा / Assessment Year : 2012-2013) Acit, Corporate Circle- Vs. Neelachal Ispat Nigam Ltd., 1St Floor, Annexe Building, 1(2), Bhubaneswar. Ipicol, House, Janpath, Bhubaneswar-751022 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No. : Aaacn 9433 B (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. राजस्व की ओर से /Revenue By : Shri Kunal Singh, Dr ननधााररती की ओर से /Assessee By : Shri Satyajit Mishra, Ar

TDS and made disallowance of sale commission and passed the order under Section 143(3)/147, dated 31.7.2013. 5. Aggrieved

DCIT, BHUBANESWAR vs. M/S. NEELACHAL ISPAT NIGAM LIMITED, BHUBANESWAR

In the result, appeals filed by the revenue in ITA Nos

Bench: Shri N.S.Saini, Am & Shri Pavan Kumar Gadale, Jm आयकर अऩीऱ सं./Ita Nos.382, 298, 435, 299, 436 & 448/Ctk/2015 (नििाारण वषा / Assessment Years :2006-07, 2007-08,2008-09, 2010-11, 2011-12 & 2012-13) Dcit, Corporate Circle- Vs. Neelachal Ispat Nigam Ltd., 1St Floor, Annexe Building, 1(2), Bhubaneswar. Ipicol, House, Janpath, Bhubaneswar-751022 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No. : Aaacn 9433 B (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. & Cross Objection Nos.48, 37, 53, 38 & 54/Ctk/2015 (Arising Out Of Ita Nos.382, 298,435,299,& 436/Ctk/2015) (नििाारण वषा / Assessment Years :2006-07, 2007-08,2008-09, 2010-11, 2011-12) Neelachal Ispat Nigam Ltd., Vs. Acit, Corporate Circle- 1St Floor, Annexe Building, 1(2), Bhubaneswar. Ipicol, House, Janpath, Bhubaneswar-751022 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No. : Aaacn 9433 B (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. & आयकर अऩीऱ सं./Ita No.09/Ctk/2016 (नििाारण वषा / Assessment Year : 2012-2013) Acit, Corporate Circle- Vs. Neelachal Ispat Nigam Ltd., 1St Floor, Annexe Building, 1(2), Bhubaneswar. Ipicol, House, Janpath, Bhubaneswar-751022 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No. : Aaacn 9433 B (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. राजस्व की ओर से /Revenue By : Shri Kunal Singh, Dr ननधााररती की ओर से /Assessee By : Shri Satyajit Mishra, Ar

TDS and made disallowance of sale commission and passed the order under Section 143(3)/147, dated 31.7.2013. 5. Aggrieved

ACIT, BHUBANESWAR vs. M/S. NEELACHAL ISPAT NIGAM LTD., BHUBANESWAR

In the result, appeals filed by the revenue in ITA Nos

Bench: Shri N.S.Saini, Am & Shri Pavan Kumar Gadale, Jm आयकर अऩीऱ सं./Ita Nos.382, 298, 435, 299, 436 & 448/Ctk/2015 (नििाारण वषा / Assessment Years :2006-07, 2007-08,2008-09, 2010-11, 2011-12 & 2012-13) Dcit, Corporate Circle- Vs. Neelachal Ispat Nigam Ltd., 1St Floor, Annexe Building, 1(2), Bhubaneswar. Ipicol, House, Janpath, Bhubaneswar-751022 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No. : Aaacn 9433 B (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. & Cross Objection Nos.48, 37, 53, 38 & 54/Ctk/2015 (Arising Out Of Ita Nos.382, 298,435,299,& 436/Ctk/2015) (नििाारण वषा / Assessment Years :2006-07, 2007-08,2008-09, 2010-11, 2011-12) Neelachal Ispat Nigam Ltd., Vs. Acit, Corporate Circle- 1St Floor, Annexe Building, 1(2), Bhubaneswar. Ipicol, House, Janpath, Bhubaneswar-751022 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No. : Aaacn 9433 B (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. & आयकर अऩीऱ सं./Ita No.09/Ctk/2016 (नििाारण वषा / Assessment Year : 2012-2013) Acit, Corporate Circle- Vs. Neelachal Ispat Nigam Ltd., 1St Floor, Annexe Building, 1(2), Bhubaneswar. Ipicol, House, Janpath, Bhubaneswar-751022 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No. : Aaacn 9433 B (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. राजस्व की ओर से /Revenue By : Shri Kunal Singh, Dr ननधााररती की ओर से /Assessee By : Shri Satyajit Mishra, Ar

TDS and made disallowance of sale commission and passed the order under Section 143(3)/147, dated 31.7.2013. 5. Aggrieved

DCIT, BHUBANESWAR vs. M/S. NEELACHAL ISPAT NIGAM LIMITED, BHUBANESWAR

In the result, appeals filed by the revenue in ITA Nos

Bench: Shri N.S.Saini, Am & Shri Pavan Kumar Gadale, Jm आयकर अऩीऱ सं./Ita Nos.382, 298, 435, 299, 436 & 448/Ctk/2015 (नििाारण वषा / Assessment Years :2006-07, 2007-08,2008-09, 2010-11, 2011-12 & 2012-13) Dcit, Corporate Circle- Vs. Neelachal Ispat Nigam Ltd., 1St Floor, Annexe Building, 1(2), Bhubaneswar. Ipicol, House, Janpath, Bhubaneswar-751022 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No. : Aaacn 9433 B (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. & Cross Objection Nos.48, 37, 53, 38 & 54/Ctk/2015 (Arising Out Of Ita Nos.382, 298,435,299,& 436/Ctk/2015) (नििाारण वषा / Assessment Years :2006-07, 2007-08,2008-09, 2010-11, 2011-12) Neelachal Ispat Nigam Ltd., Vs. Acit, Corporate Circle- 1St Floor, Annexe Building, 1(2), Bhubaneswar. Ipicol, House, Janpath, Bhubaneswar-751022 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No. : Aaacn 9433 B (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. & आयकर अऩीऱ सं./Ita No.09/Ctk/2016 (नििाारण वषा / Assessment Year : 2012-2013) Acit, Corporate Circle- Vs. Neelachal Ispat Nigam Ltd., 1St Floor, Annexe Building, 1(2), Bhubaneswar. Ipicol, House, Janpath, Bhubaneswar-751022 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No. : Aaacn 9433 B (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. राजस्व की ओर से /Revenue By : Shri Kunal Singh, Dr ननधााररती की ओर से /Assessee By : Shri Satyajit Mishra, Ar

TDS and made disallowance of sale commission and passed the order under Section 143(3)/147, dated 31.7.2013. 5. Aggrieved