M/S. SHREE BALAJI ENGICONS PVT. LTD.,BELPAHAR, JHARSUGUDA vs. DCIT, CENTRAL CIRCLE-1(1), SAMBALPUR, SAMBALPUR

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

Bench: Shri George Mathan & Shri Manish Agarwalit(Ss)A No.77/Ctk/2023

TDS etc. and become a separate legal entity. Based on such JV Agreement, both the parties have executed the 48 IT(SS)A No.77 & ITA Nos.320,296,88, 141,89,142,13/CTK/2023 &CO No.02/CTK/2023 work awarded to them by the JV entity and share the receipts according to their contribution in the execution which has already been tabulated

ACIT, CENTRAL CIRCLE, SAMBALPUR, SAMBALPUR vs. M/S. SHREE BALAJI ENGICONS PVT. LTD., JHARSUGUDA

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

Bench: Shri George Mathan & Shri Manish Agarwalit(Ss)A No.77/Ctk/2023

TDS etc. and become a separate legal entity. Based on such JV Agreement, both the parties have executed the 48 IT(SS)A No.77 & ITA Nos.320,296,88, 141,89,142,13/CTK/2023 &CO No.02/CTK/2023 work awarded to them by the JV entity and share the receipts according to their contribution in the execution which has already been tabulated

ACIT, CENTRAL CIRCLE, SAMBALPUR, SAMBALPUR vs. M/S. SHREE BALAJI ENGICONS PVT. LTD., JHARSUGUDA

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

Bench: Shri George Mathan & Shri Manish Agarwalit(Ss)A No.77/Ctk/2023

TDS etc. and become a separate legal entity. Based on such JV Agreement, both the parties have executed the 48 IT(SS)A No.77 & ITA Nos.320,296,88, 141,89,142,13/CTK/2023 &CO No.02/CTK/2023 work awarded to them by the JV entity and share the receipts according to their contribution in the execution which has already been tabulated

M/S. SHREE BAALAJI ENGICONS LIMITED,JHARSUGUDA vs. DEPUTY COMMISSIONER OF INCOME TAX ( CENTRAL CIRCLE-1(1), SAMBALPUR

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

Bench: Shri George Mathan & Shri Manish Agarwalit(Ss)A No.77/Ctk/2023

TDS etc. and become a separate legal entity. Based on such JV Agreement, both the parties have executed the 48 IT(SS)A No.77 & ITA Nos.320,296,88, 141,89,142,13/CTK/2023 &CO No.02/CTK/2023 work awarded to them by the JV entity and share the receipts according to their contribution in the execution which has already been tabulated

ASST. CIT, CENTRAL CIRCLE, SAMBALPUR, AAYAKAR BHAWAN, SAMBALPUR vs. SHREE BALAJI ENGICON LIMITED, BELPAHAR RS

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

Bench: Shri George Mathan & Shri Manish Agarwalit(Ss)A No.77/Ctk/2023

TDS etc. and become a separate legal entity. Based on such JV Agreement, both the parties have executed the 48 IT(SS)A No.77 & ITA Nos.320,296,88, 141,89,142,13/CTK/2023 &CO No.02/CTK/2023 work awarded to them by the JV entity and share the receipts according to their contribution in the execution which has already been tabulated

M/S. MAA TARANI LOGISTICS LTD,JODA vs. ACIT CIR.-1(1), CUTTACK

In the result, appeal of the assessee stands allowed

Bench: Before S/Shri George Mathan, Judicial & And Rajesh Kumarassessment Year : 2012-13 M/S Maa Tarani Logistics M/S Maa Tarani Logistics Vs. Acit, Circle Acit, Circle-1(1), Ltd., Ltd., Unchabali, Unchabali, Po: Po: Cuttack Bamabri, Bamabri, Via Via- Joda, Keonjhar Pan/Gir No. Pan/Gir No.Aaecm 7549 R (Appellant (Appellant) .. ( Respondent Respondent) Assessee By Assessee By : S/Shri Soumitra Choudhury & Jaydeep Soumitra Choudhury & Jaydeep Chakraborty, Advocates Revenue By : Shri M.K.Gautam, Pr. Cit (Osd) Pr. Cit (Osd) Date Of Hearing : 21/08 8/2023 Date Of Pronouncement : 21/0 /08/2023 O R D E R Per Bench This Is An Appeal Filed By The Assessee Against The Order Of The Ld This Is An Appeal Filed By The Assessee Against The Order Of The Ld This Is An Appeal Filed By The Assessee Against The Order Of The Ld Cit(A), , Nfac, Nfac, Delhi, Dated 27.3.2023 In Appeal No.Itba/Nfac/S/250/2022 Itba/Nfac/S/250/2022-23/1051397448(1) For The Assessment Year For The Assessment Year 2012-13. 2. S/Shri Shri Soumitra Choudhury & Jaydeep Chakraborty, Advocates Soumitra Choudhury & Jaydeep Chakraborty, Advocates Appeared For The Assessee & Shri M.K.Gautam, Ld. Pr.Cit (Osd) Appeared For The Assessee & Shri M.K.Gautam, Ld. Pr.Cit (Osd) Appeared For The Assessee & Shri M.K.Gautam, Ld. Pr.Cit (Osd) Appeared For The Reve Appeared For The Revenue.

section 127(1) and (2), the requirement of granting the assessee a reasonable opportunity of being heard, wherever it is possible to do so is mandatory. It was the submission that the assessment order being passed by an officer other than the assessee’s original Assessing Officer, especially when the file has been transferred without granting the assessee an opportunity

TRIJAL ENTERPRISES,BHUBANESWAR vs. ACIT, CIRCLE- 4(1), BHUBANESWAR

Bench: S/Shri George Mathan & Arun Khodpiaassessment Year : 2016-17 Trijal Enterprises, Hall No.6, Vs. Acit, Circle-4(1), Fourth Floor, Bmc Bhawani Bhubaneswar Coom. Complex, Saheed Nagar, Bhubaneswar. Pan/Gir No.Aakft 6687 L (Appellant) .. ( Respondent) Assessee By : Shri P.K.Mishra,Ca P.K.Panda, Ars Revenue By : Shri M.K.Gautam, Cit Dr Date Of Hearing : 15/11/2022 Date Of Pronouncement : 15/11/2022 O R D E R Per Bench This Is An Appeal Filed By The Assessee Against The Order Of The Ld Cit(A)-1, Bhubaneswar Dated 22.6.2020 In Appeal No.0366/2018-19 For The Assessment Year 2016-17. 2. It Was Submitted By Ld Ar That The Assessee Is A Partnership Firm. The Partnership Firm Was Originally Constituted By Partnership Deed Dated 1.11.2015, Wherein, There Were Two Partners Namely; Shri Rajesh Polaki & Sri Malchit Chetan Kumar Patra. The Said Partnership Did Not Do Any Business. The Partnership Was Constituted For The Purpose Of Doing The Business Of Gold Jewellery. The Partnership Was Reconstituted On 1.3.2016, P A G E 1 | 37 Assessment Year : 2016-17

150/- in the case of M/s. Tribhuvan Tradecom Private Limited for the year ended 31.3.2016. He further drew our attention to page 74 of PB, which was a copy of confirmation letter from M/s. Tribhuvan Tradecom Private Limited to the Assessing Officer, which was given in response to the notice u/s.133(6) of the Act. It was the submission