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21 results for “TDS”+ Section 190clear

Sorted by relevance

Patna322Delhi279Mumbai279Chennai132Bangalore131Karnataka92Hyderabad70Jaipur53Kolkata51Cochin46Pune42Ahmedabad40Raipur39Visakhapatnam29Indore23Cuttack21Lucknow20Surat10Chandigarh10Dehradun9Nagpur9Telangana7Allahabad4Jabalpur3SC2Guwahati2Jodhpur2Rajkot1Ranchi1Amritsar1

Key Topics

Section 234E42Section 20121Section 220(2)14Disallowance13Deduction11TDS8Section 1547Section 201(1)7Section 200A7Section 147

SHRI DILIP KUMAR NAYAK,BHUBANESWAR vs. JCIT, RANGE-2, BHUBANESWAR

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

ITA 86/CTK/2017[2010-11]Status: DisposedITAT Cuttack05 Sept 2018AY 2010-11

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

For Appellant: Sri P.K.Mishra, ARFor Respondent: Shri A.K.Mohapatra, CIT DR

190. (1) Notwithstanding that the regular assessment in respect of any income is to be made in a later assessment year, the tax on such income shall be payable by deduction (or collection) at source or by advance payment (or by payment under sub- section (1A) of Section 192), as the case may be, in accordance with the provisions

DIRECTOR OF PHYSICAL PLANT O.U.A.T,BHUBANESWAR vs. ACIT(CPC-TDS), GHAZIABAD

In the result, appeals of the assessee in ITA No

ITA 9/CTK/2020[2014-15]Status: DisposedITAT Cuttack14 Oct 2020

Showing 1–20 of 21 · Page 1 of 2

6
Section 40A(3)5
Addition to Income3
AY 2014-15

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अपीऱ सं./Ita Nos.05 To 11/Ctk/2020 (Ay:2010-2011)(4Th Quarter) 26Q (Ay:2011-2012)(4Th Quarter) 26Q (Ay:2012-2013)(4Th Quarter) 26Q (Ay:2013-2014)(4Th Quarter) 26Q (Ay:2014-2015) (2Nd Quarter)26Q (Ay:2014-2015)(3Rd Quarter) 26Q (Ay:2017-2018) (4Th Quarter)26Q Director Of Physical Plant, Ouat Vs. Acit(Cpc-Tds), Ghaziabad Siripur, Bhubaneswar District : Khurda Tan No. : Bbnd 00486 D (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ननधाारिती की ओर से /Assessee By : None िाजस्व की ओर से /Revenue By : Shri Subhendu Dutta, Dr सुनवाई की तािीख / Date Of Hearing : 14/10/2020 घोषणा की तािीख/Date Of Pronouncement : 16/10/2020 आदेश / O R D E R Per Bench: The Assessee Has Filed These Seven Appeals Against The Order Of Cit(A)-1, Bhubaneswar, Dated 22.10.2019 & 16.10.2019 For The A.Ys. 2010-2011, 2011-2012, 2012-2013, 2013-2014, 2014-2015 & 2017- 2018, Respectively 2. None Appeared On Behalf Of The Assessee Even The Case Was Called For Second Round Of Hearing. Applications Dated 14.10.2020 Have Been 2

For Appellant: NoneFor Respondent: Shri Subhendu Dutta, DR
Section 154Section 200ASection 201Section 201(1)Section 220(2)Section 234E

190/- 17,720/- 17,720/- 08/CTK/20 2013-14 4 7,311/- - 3,334/- 10,650/- 10,650/- 09/CTK/20 2014-15 2 - 12,800/- 5,984/- 18,780/- 18,780/- 10/CTK/20 2014-15 3 - 17,200/- 8,084/- 25,284/- 25,284/- 11/CTK/20 2017-18 4 2,799/- - - 2,800/- 2,800/- 4. Since the issue in all the appeals

DIRECTOR OF PHYSICAL PLANT O.U.A.T,BHUBANESWAR vs. ACIT(CPC-TDS), GHAZIABAD

In the result, appeals of the assessee in ITA No

ITA 8/CTK/2020[2013-14]Status: DisposedITAT Cuttack14 Oct 2020AY 2013-14

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अपीऱ सं./Ita Nos.05 To 11/Ctk/2020 (Ay:2010-2011)(4Th Quarter) 26Q (Ay:2011-2012)(4Th Quarter) 26Q (Ay:2012-2013)(4Th Quarter) 26Q (Ay:2013-2014)(4Th Quarter) 26Q (Ay:2014-2015) (2Nd Quarter)26Q (Ay:2014-2015)(3Rd Quarter) 26Q (Ay:2017-2018) (4Th Quarter)26Q Director Of Physical Plant, Ouat Vs. Acit(Cpc-Tds), Ghaziabad Siripur, Bhubaneswar District : Khurda Tan No. : Bbnd 00486 D (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ननधाारिती की ओर से /Assessee By : None िाजस्व की ओर से /Revenue By : Shri Subhendu Dutta, Dr सुनवाई की तािीख / Date Of Hearing : 14/10/2020 घोषणा की तािीख/Date Of Pronouncement : 16/10/2020 आदेश / O R D E R Per Bench: The Assessee Has Filed These Seven Appeals Against The Order Of Cit(A)-1, Bhubaneswar, Dated 22.10.2019 & 16.10.2019 For The A.Ys. 2010-2011, 2011-2012, 2012-2013, 2013-2014, 2014-2015 & 2017- 2018, Respectively 2. None Appeared On Behalf Of The Assessee Even The Case Was Called For Second Round Of Hearing. Applications Dated 14.10.2020 Have Been 2

For Appellant: NoneFor Respondent: Shri Subhendu Dutta, DR
Section 154Section 200ASection 201Section 201(1)Section 220(2)Section 234E

190/- 17,720/- 17,720/- 08/CTK/20 2013-14 4 7,311/- - 3,334/- 10,650/- 10,650/- 09/CTK/20 2014-15 2 - 12,800/- 5,984/- 18,780/- 18,780/- 10/CTK/20 2014-15 3 - 17,200/- 8,084/- 25,284/- 25,284/- 11/CTK/20 2017-18 4 2,799/- - - 2,800/- 2,800/- 4. Since the issue in all the appeals

DIRECTOR OF PHYSICAL PLANT O.U.A.T,BHUBANESWAR vs. ACIT(CPC-TDS), GHAZIABAD

In the result, appeals of the assessee in ITA No

ITA 10/CTK/2020[2014-15]Status: DisposedITAT Cuttack14 Oct 2020AY 2014-15

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अपीऱ सं./Ita Nos.05 To 11/Ctk/2020 (Ay:2010-2011)(4Th Quarter) 26Q (Ay:2011-2012)(4Th Quarter) 26Q (Ay:2012-2013)(4Th Quarter) 26Q (Ay:2013-2014)(4Th Quarter) 26Q (Ay:2014-2015) (2Nd Quarter)26Q (Ay:2014-2015)(3Rd Quarter) 26Q (Ay:2017-2018) (4Th Quarter)26Q Director Of Physical Plant, Ouat Vs. Acit(Cpc-Tds), Ghaziabad Siripur, Bhubaneswar District : Khurda Tan No. : Bbnd 00486 D (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ननधाारिती की ओर से /Assessee By : None िाजस्व की ओर से /Revenue By : Shri Subhendu Dutta, Dr सुनवाई की तािीख / Date Of Hearing : 14/10/2020 घोषणा की तािीख/Date Of Pronouncement : 16/10/2020 आदेश / O R D E R Per Bench: The Assessee Has Filed These Seven Appeals Against The Order Of Cit(A)-1, Bhubaneswar, Dated 22.10.2019 & 16.10.2019 For The A.Ys. 2010-2011, 2011-2012, 2012-2013, 2013-2014, 2014-2015 & 2017- 2018, Respectively 2. None Appeared On Behalf Of The Assessee Even The Case Was Called For Second Round Of Hearing. Applications Dated 14.10.2020 Have Been 2

For Appellant: NoneFor Respondent: Shri Subhendu Dutta, DR
Section 154Section 200ASection 201Section 201(1)Section 220(2)Section 234E

190/- 17,720/- 17,720/- 08/CTK/20 2013-14 4 7,311/- - 3,334/- 10,650/- 10,650/- 09/CTK/20 2014-15 2 - 12,800/- 5,984/- 18,780/- 18,780/- 10/CTK/20 2014-15 3 - 17,200/- 8,084/- 25,284/- 25,284/- 11/CTK/20 2017-18 4 2,799/- - - 2,800/- 2,800/- 4. Since the issue in all the appeals

DIRECTOR OF PHYSICAL PLANT O.U.A.T,BHUBANESWAR vs. ACIT(CPC-TDS), GHAZIABAD

In the result, appeals of the assessee in ITA No

ITA 6/CTK/2020[2011-12]Status: DisposedITAT Cuttack14 Oct 2020AY 2011-12

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अपीऱ सं./Ita Nos.05 To 11/Ctk/2020 (Ay:2010-2011)(4Th Quarter) 26Q (Ay:2011-2012)(4Th Quarter) 26Q (Ay:2012-2013)(4Th Quarter) 26Q (Ay:2013-2014)(4Th Quarter) 26Q (Ay:2014-2015) (2Nd Quarter)26Q (Ay:2014-2015)(3Rd Quarter) 26Q (Ay:2017-2018) (4Th Quarter)26Q Director Of Physical Plant, Ouat Vs. Acit(Cpc-Tds), Ghaziabad Siripur, Bhubaneswar District : Khurda Tan No. : Bbnd 00486 D (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ननधाारिती की ओर से /Assessee By : None िाजस्व की ओर से /Revenue By : Shri Subhendu Dutta, Dr सुनवाई की तािीख / Date Of Hearing : 14/10/2020 घोषणा की तािीख/Date Of Pronouncement : 16/10/2020 आदेश / O R D E R Per Bench: The Assessee Has Filed These Seven Appeals Against The Order Of Cit(A)-1, Bhubaneswar, Dated 22.10.2019 & 16.10.2019 For The A.Ys. 2010-2011, 2011-2012, 2012-2013, 2013-2014, 2014-2015 & 2017- 2018, Respectively 2. None Appeared On Behalf Of The Assessee Even The Case Was Called For Second Round Of Hearing. Applications Dated 14.10.2020 Have Been 2

For Appellant: NoneFor Respondent: Shri Subhendu Dutta, DR
Section 154Section 200ASection 201Section 201(1)Section 220(2)Section 234E

190/- 17,720/- 17,720/- 08/CTK/20 2013-14 4 7,311/- - 3,334/- 10,650/- 10,650/- 09/CTK/20 2014-15 2 - 12,800/- 5,984/- 18,780/- 18,780/- 10/CTK/20 2014-15 3 - 17,200/- 8,084/- 25,284/- 25,284/- 11/CTK/20 2017-18 4 2,799/- - - 2,800/- 2,800/- 4. Since the issue in all the appeals

DIRECTOR OF PHYSICAL PLANT O.U.A.T,BHUBANESWAR vs. ACIT(CPC-TDS), GHAZIABAD

In the result, appeals of the assessee in ITA No

ITA 7/CTK/2020[2012-13]Status: DisposedITAT Cuttack14 Oct 2020AY 2012-13

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अपीऱ सं./Ita Nos.05 To 11/Ctk/2020 (Ay:2010-2011)(4Th Quarter) 26Q (Ay:2011-2012)(4Th Quarter) 26Q (Ay:2012-2013)(4Th Quarter) 26Q (Ay:2013-2014)(4Th Quarter) 26Q (Ay:2014-2015) (2Nd Quarter)26Q (Ay:2014-2015)(3Rd Quarter) 26Q (Ay:2017-2018) (4Th Quarter)26Q Director Of Physical Plant, Ouat Vs. Acit(Cpc-Tds), Ghaziabad Siripur, Bhubaneswar District : Khurda Tan No. : Bbnd 00486 D (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ननधाारिती की ओर से /Assessee By : None िाजस्व की ओर से /Revenue By : Shri Subhendu Dutta, Dr सुनवाई की तािीख / Date Of Hearing : 14/10/2020 घोषणा की तािीख/Date Of Pronouncement : 16/10/2020 आदेश / O R D E R Per Bench: The Assessee Has Filed These Seven Appeals Against The Order Of Cit(A)-1, Bhubaneswar, Dated 22.10.2019 & 16.10.2019 For The A.Ys. 2010-2011, 2011-2012, 2012-2013, 2013-2014, 2014-2015 & 2017- 2018, Respectively 2. None Appeared On Behalf Of The Assessee Even The Case Was Called For Second Round Of Hearing. Applications Dated 14.10.2020 Have Been 2

For Appellant: NoneFor Respondent: Shri Subhendu Dutta, DR
Section 154Section 200ASection 201Section 201(1)Section 220(2)Section 234E

190/- 17,720/- 17,720/- 08/CTK/20 2013-14 4 7,311/- - 3,334/- 10,650/- 10,650/- 09/CTK/20 2014-15 2 - 12,800/- 5,984/- 18,780/- 18,780/- 10/CTK/20 2014-15 3 - 17,200/- 8,084/- 25,284/- 25,284/- 11/CTK/20 2017-18 4 2,799/- - - 2,800/- 2,800/- 4. Since the issue in all the appeals

DIRECTOR OF PHYSICAL PLANT O.U.A.T,BHUBANESWAR vs. ACIT(CPC-TDS), GHAZIABAD

In the result, appeals of the assessee in ITA No

ITA 11/CTK/2020[2017-18]Status: DisposedITAT Cuttack14 Oct 2020AY 2017-18

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अपीऱ सं./Ita Nos.05 To 11/Ctk/2020 (Ay:2010-2011)(4Th Quarter) 26Q (Ay:2011-2012)(4Th Quarter) 26Q (Ay:2012-2013)(4Th Quarter) 26Q (Ay:2013-2014)(4Th Quarter) 26Q (Ay:2014-2015) (2Nd Quarter)26Q (Ay:2014-2015)(3Rd Quarter) 26Q (Ay:2017-2018) (4Th Quarter)26Q Director Of Physical Plant, Ouat Vs. Acit(Cpc-Tds), Ghaziabad Siripur, Bhubaneswar District : Khurda Tan No. : Bbnd 00486 D (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ननधाारिती की ओर से /Assessee By : None िाजस्व की ओर से /Revenue By : Shri Subhendu Dutta, Dr सुनवाई की तािीख / Date Of Hearing : 14/10/2020 घोषणा की तािीख/Date Of Pronouncement : 16/10/2020 आदेश / O R D E R Per Bench: The Assessee Has Filed These Seven Appeals Against The Order Of Cit(A)-1, Bhubaneswar, Dated 22.10.2019 & 16.10.2019 For The A.Ys. 2010-2011, 2011-2012, 2012-2013, 2013-2014, 2014-2015 & 2017- 2018, Respectively 2. None Appeared On Behalf Of The Assessee Even The Case Was Called For Second Round Of Hearing. Applications Dated 14.10.2020 Have Been 2

For Appellant: NoneFor Respondent: Shri Subhendu Dutta, DR
Section 154Section 200ASection 201Section 201(1)Section 220(2)Section 234E

190/- 17,720/- 17,720/- 08/CTK/20 2013-14 4 7,311/- - 3,334/- 10,650/- 10,650/- 09/CTK/20 2014-15 2 - 12,800/- 5,984/- 18,780/- 18,780/- 10/CTK/20 2014-15 3 - 17,200/- 8,084/- 25,284/- 25,284/- 11/CTK/20 2017-18 4 2,799/- - - 2,800/- 2,800/- 4. Since the issue in all the appeals

DIRECTOR OF PHYSICAL PLANT O.U.A.T,BHUBANESWAR vs. ACIT(CPC-TDS), GHAZIABAD

In the result, appeals of the assessee in ITA No

ITA 5/CTK/2020[2010-11]Status: DisposedITAT Cuttack14 Oct 2020AY 2010-11

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अपीऱ सं./Ita Nos.05 To 11/Ctk/2020 (Ay:2010-2011)(4Th Quarter) 26Q (Ay:2011-2012)(4Th Quarter) 26Q (Ay:2012-2013)(4Th Quarter) 26Q (Ay:2013-2014)(4Th Quarter) 26Q (Ay:2014-2015) (2Nd Quarter)26Q (Ay:2014-2015)(3Rd Quarter) 26Q (Ay:2017-2018) (4Th Quarter)26Q Director Of Physical Plant, Ouat Vs. Acit(Cpc-Tds), Ghaziabad Siripur, Bhubaneswar District : Khurda Tan No. : Bbnd 00486 D (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ननधाारिती की ओर से /Assessee By : None िाजस्व की ओर से /Revenue By : Shri Subhendu Dutta, Dr सुनवाई की तािीख / Date Of Hearing : 14/10/2020 घोषणा की तािीख/Date Of Pronouncement : 16/10/2020 आदेश / O R D E R Per Bench: The Assessee Has Filed These Seven Appeals Against The Order Of Cit(A)-1, Bhubaneswar, Dated 22.10.2019 & 16.10.2019 For The A.Ys. 2010-2011, 2011-2012, 2012-2013, 2013-2014, 2014-2015 & 2017- 2018, Respectively 2. None Appeared On Behalf Of The Assessee Even The Case Was Called For Second Round Of Hearing. Applications Dated 14.10.2020 Have Been 2

For Appellant: NoneFor Respondent: Shri Subhendu Dutta, DR
Section 154Section 200ASection 201Section 201(1)Section 220(2)Section 234E

190/- 17,720/- 17,720/- 08/CTK/20 2013-14 4 7,311/- - 3,334/- 10,650/- 10,650/- 09/CTK/20 2014-15 2 - 12,800/- 5,984/- 18,780/- 18,780/- 10/CTK/20 2014-15 3 - 17,200/- 8,084/- 25,284/- 25,284/- 11/CTK/20 2017-18 4 2,799/- - - 2,800/- 2,800/- 4. Since the issue in all the appeals

SK. GOLAM MUSTAFA,JAJPUR vs. ACIT, CIRCLE-1(1), CUTTACK

In the result, appeal of the assessee is partly allowed

ITA 132/CTK/2018[2012-13]Status: DisposedITAT Cuttack31 Aug 2018AY 2012-13

Bench: Shri N.S.Saini, Am & Shri Pavan Kumar Gadale, Jm आयकर अपील सं./Ita No.132/Ctk/2018 Assessment Year: 2012-2013 Sk.Golam Mustafa Vs. Acit, Circle-1(1), Cuttack New Siaria, Trijanga, Rehabilitation Colony, Danagadi, Jajpur-755026 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Akgpm 6161 L (अपीलाथ" /Appellant) (""यथ" / Respondent) .. "नधा"रती क" ओर से /Assessee By : Shri P.K.Sahoo, Ar राज"व क" ओर से /Revenue By : Shri Subhendu Dutta, Dr सुनवाई क" तार"ख / Date Of Hearing : 30/08/2018 घोषणा क" तार"ख/Date Of Pronouncement 31/08/2018 आदेश / O R D E R Per Shri Pavan Kumar Gadale, Jm: This Is An Appeal Filed By The Assessee Against The Order Of Cit(A), Cuttack, Dated 27.02.2018 Passed In I.T.Appeal No.0005/2015-16 For The Assessment Year 2012-2013. 2. The Assessee Has Raised The Following Grounds Of Appeal :- 1. The Order Of Learned Commissioner Of Income Tax(Appeals) Cuttack Confirming The Addition Of Rs 2,35,127/- Made By The Acit,Circle-L(L) Cuttack Under Section 40A(3) Of It Act 1961 In Computing The Business Income Of The Assessee Is Arbitrary To Law & The Facts Of The Case. 2. The Learned Commissioner Of Incometax (Appeats),Cuttack Is Not Justified In Disallowing The Professional Fees Paid Amounting To Rs 6,68,680/- On The Ground That No Tds Has Been Deducted From Such Payments. 3. The Appellant Craves Leave To Add Or Amend Any Grounds Of Appeal. 3. Brief Facts Of The Case Are That The Assessee Is Engaged In The Business Of Contract Work Under The Name & Style Of Royal Enterprises

For Appellant: Shri P.K.Sahoo, ARFor Respondent: Shri Subhendu Dutta, DR
Section 143(1)Section 143(2)Section 143(3)Section 194JSection 40Section 40A(3)

TDS has not been deduced in respect of professional fees u/s.194J, therefore, ld.DR prayed for dismissal of the appeal. 8. We have heard rival submissions and perused the material on record. On the first disputed issue of disallowance u/s.40A(3), ld. AR submitted that the provision of Section 40A(3) of the Act does not apply in the present case

SHIV KUMAR PODDAR,BALASORE vs. ITO, WARD-2, BALASORE

In the result, appeal filed by the assessee is allowed

ITA 25/CTK/2016[2011-12]Status: DisposedITAT Cuttack31 May 2017AY 2011-12

Bench: Shri N.S Saini

For Appellant: Shri P.C.Sethi, ARFor Respondent: Shri D.K.Pradhan, DR
Section 34Section 40Section 41Section 44A

TDS Certificates, found the gross receipt of commission from Bajaj Allianz is Rs.8,65,190/- as against Rs.7,25,757/- disclosed by the appellant in her return and added Rs. 1,39,433/- to the returned income. In view of the enhanced gross commission received from Bajaj Allianz, the A.O. is not justified in further disallowing 10% of the expenditures

SWARNA DAS,RAYAGADA vs. ITO, RAYAGADA

In the result, appeal filed by the assessee is allowed

ITA 24/CTK/2011[2006-07]Status: DisposedITAT Cuttack16 May 2017AY 2006-07

Bench: Shri N.S Saini

For Appellant: Shri P.C.Sethi, ARFor Respondent: Shri D.K.Pradhan, DR
Section 34Section 40Section 41Section 44A

TDS Certificates, found the gross receipt of commission from Bajaj Allianz is Rs.8,65,190/- as against Rs.7,25,757/- disclosed by the appellant in her return and added Rs. 1,39,433/- to the returned income. In view of the enhanced gross commission received from Bajaj Allianz, the A.O. is not justified in further disallowing 10% of the expenditures

M/S. ODISHA POWER GENERATION CORPORATION LTD.,BHUBANESWAR vs. ACIT, CORPORATE CIRCLE-1(2), BHUBANESWAR

In the result, appeal of the assessee is partly allowed

ITA 173/CTK/2016[2012-13]Status: DisposedITAT Cuttack12 Sept 2022AY 2012-13

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaita No Ita No.114/Ctk/2014: Assessment Year Assessment Year : 2010-11

For Appellant: S/Shri Dilip Kr. Mohanty/Pradyumna Kumar Sahu

190) wherein it was held in paragraphs-13 to 18 as under: "13. We have perused the impugned order as well as the orders of the first appellate authority and of the AO and so also the other materials placed before the Court. The respondent assessee did not place any materials to show what was the exact nature of expenditure

M/S. ODISHA POWER GENERATION CORPORATION LTD.,BHUBANESWAR vs. DCIT, CIRCLE-1(1), BHUBANESWAR, BHUBANESWAR

In the result, appeal of the assessee is partly allowed

ITA 84/CTK/2014[2010-11]Status: DisposedITAT Cuttack12 Sept 2022AY 2010-11

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaita No Ita No.114/Ctk/2014: Assessment Year Assessment Year : 2010-11

For Appellant: S/Shri Dilip Kr. Mohanty/Pradyumna Kumar Sahu

190) wherein it was held in paragraphs-13 to 18 as under: "13. We have perused the impugned order as well as the orders of the first appellate authority and of the AO and so also the other materials placed before the Court. The respondent assessee did not place any materials to show what was the exact nature of expenditure

ACIT, CORPORATE CIRCLE-1(2), BHUBANESWAR vs. M/S. ORISSA POWER GENERATION CORPORATION LTD., BHUBANESWAR

In the result, appeal of the assessee is partly allowed

ITA 288/CTK/2016[2011-12]Status: DisposedITAT Cuttack12 Sept 2022AY 2011-12

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaita No Ita No.114/Ctk/2014: Assessment Year Assessment Year : 2010-11

For Appellant: S/Shri Dilip Kr. Mohanty/Pradyumna Kumar Sahu

190) wherein it was held in paragraphs-13 to 18 as under: "13. We have perused the impugned order as well as the orders of the first appellate authority and of the AO and so also the other materials placed before the Court. The respondent assessee did not place any materials to show what was the exact nature of expenditure

M/S. ODISHA POWER GENERATION CORPORATION LIMITED,BHUBANESWAR vs. DCIT,CORPORATE CIRCLE-1(2), BHUBANESWAR

In the result, appeal of the assessee is partly allowed

ITA 130/CTK/2019[2013-14]Status: DisposedITAT Cuttack12 Sept 2022AY 2013-14

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaita No Ita No.114/Ctk/2014: Assessment Year Assessment Year : 2010-11

For Appellant: S/Shri Dilip Kr. Mohanty/Pradyumna Kumar Sahu

190) wherein it was held in paragraphs-13 to 18 as under: "13. We have perused the impugned order as well as the orders of the first appellate authority and of the AO and so also the other materials placed before the Court. The respondent assessee did not place any materials to show what was the exact nature of expenditure

ACIT, CORPORATE CIRCLE-1(2), BHUBANESWAR vs. M/S. ODISHA POWER GENERATION CORPORATION LTD., BHUBANESWAR

In the result, appeal of the assessee is partly allowed

ITA 175/CTK/2016[2012-13]Status: DisposedITAT Cuttack12 Sept 2022AY 2012-13

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaita No Ita No.114/Ctk/2014: Assessment Year Assessment Year : 2010-11

For Appellant: S/Shri Dilip Kr. Mohanty/Pradyumna Kumar Sahu

190) wherein it was held in paragraphs-13 to 18 as under: "13. We have perused the impugned order as well as the orders of the first appellate authority and of the AO and so also the other materials placed before the Court. The respondent assessee did not place any materials to show what was the exact nature of expenditure

M/S. ODISHA POWER GENERATION CORPORATION LTD.,BHUBANESWAR vs. ACIT, CORPORATE CIRCLE-1(2), BHUBANESWAR

In the result, appeal of the assessee is partly allowed

ITA 64/CTK/2017[2009-10]Status: DisposedITAT Cuttack12 Sept 2022AY 2009-10

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaita No Ita No.114/Ctk/2014: Assessment Year Assessment Year : 2010-11

For Appellant: S/Shri Dilip Kr. Mohanty/Pradyumna Kumar Sahu

190) wherein it was held in paragraphs-13 to 18 as under: "13. We have perused the impugned order as well as the orders of the first appellate authority and of the AO and so also the other materials placed before the Court. The respondent assessee did not place any materials to show what was the exact nature of expenditure

M/S. ODISHA POWER GENERATION CORPORATION LIMITED,BHUBANESWAR vs. DCIT,CORPORATE CIRCLE-1(2), BHUBANESWAR

In the result, appeal of the assessee is partly allowed

ITA 131/CTK/2019[2014-15]Status: DisposedITAT Cuttack12 Sept 2022AY 2014-15

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaita No Ita No.114/Ctk/2014: Assessment Year Assessment Year : 2010-11

For Appellant: S/Shri Dilip Kr. Mohanty/Pradyumna Kumar Sahu

190) wherein it was held in paragraphs-13 to 18 as under: "13. We have perused the impugned order as well as the orders of the first appellate authority and of the AO and so also the other materials placed before the Court. The respondent assessee did not place any materials to show what was the exact nature of expenditure

M/S. ODISHA POWER GENERATION CORPORATION LTD.,BHUBANESWAR vs. DCIT, CIRCLE-1(1), BHUBANESWAR

In the result, appeal of the assessee is partly allowed

ITA 267/CTK/2016[2011-12]Status: DisposedITAT Cuttack12 Sept 2022AY 2011-12

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaita No Ita No.114/Ctk/2014: Assessment Year Assessment Year : 2010-11

For Appellant: S/Shri Dilip Kr. Mohanty/Pradyumna Kumar Sahu

190) wherein it was held in paragraphs-13 to 18 as under: "13. We have perused the impugned order as well as the orders of the first appellate authority and of the AO and so also the other materials placed before the Court. The respondent assessee did not place any materials to show what was the exact nature of expenditure

DCIT, BHUBANESWAR vs. ORISSA POWER GENERATION CORPORATION LTD, BHUBANESWAR

In the result, appeal of the assessee is partly allowed

ITA 114/CTK/2014[2010-11]Status: DisposedITAT Cuttack12 Sept 2022AY 2010-11

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaita No Ita No.114/Ctk/2014: Assessment Year Assessment Year : 2010-11

For Appellant: S/Shri Dilip Kr. Mohanty/Pradyumna Kumar Sahu

190) wherein it was held in paragraphs-13 to 18 as under: "13. We have perused the impugned order as well as the orders of the first appellate authority and of the AO and so also the other materials placed before the Court. The respondent assessee did not place any materials to show what was the exact nature of expenditure