ARCHITECTURE AND ENGINEERING CONSULTANCY SERVICES PRIVATE LIMITED,BHUBANESWAR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2 BHUABENSWAR, BHUBANESWAR

section will be\nupdand after Ming AIR.\n3. Tractionament is total smeest reported by All filer. It doen wat reflect respective share of each individual in joint party transaction,\nPART P-Details of Tax Deducted at Sourse on Sale of lavable Property si 1541A/TDS Rast of Property ah 194 (Feat Property)\nNa\nAcknowledgamani\nNume Dedactue\nPANC\nDesfeciar\nTrakitetian\nThac\nTeral

INCOME TAX OFFICER, WARD-1, ROURKELA, ROURKELA ODISHA vs. CHANDAN TRANSCONS PVT LTD, ROURKELA ODISHA

In the result, appeals of the revenue stand dismissed

Bench: Before Shri George Mathan, Judicial & Manish Agarwal Manish Agarwalita Nos.14 & 15 /Ctk/2024 24 Assessment Year Assessment Years : 2008-09 & 2009 09 & 2009-2010 M/S. Chandan Trans M/S. Chandan Trans-Cons Pvt Vs. Dcit, Rourkela Circle, Rourkela Dcit, Rourkela Circle, Rourkela Ltd., At-Ff/2, Civil Township, Ff/2, Civil Township, Rourkela, Dist: Sundargarh Rourkela, Dist: Sundargarh Pan/Gir No Pan/Gir No.Aaccc 5185 B (Appellant (Appellant) .. ( Respondent Respondent)

section 40(a)(ia) of the Act in respect of transportation charges and payments made to the contractors and hire charges. Ld CIT(A) had directed the disallowance at 30% of the expenses claimed whereas the Assessing Officer had originally disallowed 100%. It was the submission by ld Sr DR that the revenue is in appeal for reduction

INCOME TAX OFFICER, WARD 1, ROURKELA, ROURKELA, ODISHA vs. CHANDAN TRANSCONS PRIVATE LIMITED, ROURKELA, ODISHA

In the result, appeals of the revenue stand dismissed

Bench: Before Shri George Mathan, Judicial & Manish Agarwal Manish Agarwalita Nos.14 & 15 /Ctk/2024 24 Assessment Year Assessment Years : 2008-09 & 2009 09 & 2009-2010 M/S. Chandan Trans M/S. Chandan Trans-Cons Pvt Vs. Dcit, Rourkela Circle, Rourkela Dcit, Rourkela Circle, Rourkela Ltd., At-Ff/2, Civil Township, Ff/2, Civil Township, Rourkela, Dist: Sundargarh Rourkela, Dist: Sundargarh Pan/Gir No Pan/Gir No.Aaccc 5185 B (Appellant (Appellant) .. ( Respondent Respondent)

section 40(a)(ia) of the Act in respect of transportation charges and payments made to the contractors and hire charges. Ld CIT(A) had directed the disallowance at 30% of the expenses claimed whereas the Assessing Officer had originally disallowed 100%. It was the submission by ld Sr DR that the revenue is in appeal for reduction

M/S. CHANDAN TRANS-CONS PVT. LTD,ROURKELA vs. DCIT,ROURKELA CIRCLE, ROURKELA

In the result, appeals of the revenue stand dismissed

Bench: Before Shri George Mathan, Judicial & Manish Agarwal Manish Agarwalita Nos.14 & 15 /Ctk/2024 24 Assessment Year Assessment Years : 2008-09 & 2009 09 & 2009-2010 M/S. Chandan Trans M/S. Chandan Trans-Cons Pvt Vs. Dcit, Rourkela Circle, Rourkela Dcit, Rourkela Circle, Rourkela Ltd., At-Ff/2, Civil Township, Ff/2, Civil Township, Rourkela, Dist: Sundargarh Rourkela, Dist: Sundargarh Pan/Gir No Pan/Gir No.Aaccc 5185 B (Appellant (Appellant) .. ( Respondent Respondent)

section 40(a)(ia) of the Act in respect of transportation charges and payments made to the contractors and hire charges. Ld CIT(A) had directed the disallowance at 30% of the expenses claimed whereas the Assessing Officer had originally disallowed 100%. It was the submission by ld Sr DR that the revenue is in appeal for reduction

M/S. CHANDAN TRANS-CONS PVT. LTD,ROURKELA vs. DCIT, ROURKELA CIRCLE, ROURKELA

In the result, appeals of the revenue stand dismissed

Bench: Before Shri George Mathan, Judicial & Manish Agarwal Manish Agarwalita Nos.14 & 15 /Ctk/2024 24 Assessment Year Assessment Years : 2008-09 & 2009 09 & 2009-2010 M/S. Chandan Trans M/S. Chandan Trans-Cons Pvt Vs. Dcit, Rourkela Circle, Rourkela Dcit, Rourkela Circle, Rourkela Ltd., At-Ff/2, Civil Township, Ff/2, Civil Township, Rourkela, Dist: Sundargarh Rourkela, Dist: Sundargarh Pan/Gir No Pan/Gir No.Aaccc 5185 B (Appellant (Appellant) .. ( Respondent Respondent)

section 40(a)(ia) of the Act in respect of transportation charges and payments made to the contractors and hire charges. Ld CIT(A) had directed the disallowance at 30% of the expenses claimed whereas the Assessing Officer had originally disallowed 100%. It was the submission by ld Sr DR that the revenue is in appeal for reduction

CHARANJIT SINGH GREWAL , C/O R K TULI AND ASSOCIATES, CHARTERED ACCOUNTANTS,11/37 OLD RAJINDER NAGAR,OLD RAJINDER NAGAR, NEW DELHI vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, CUTTACK, ORISSA, CUTTACK ORISSA

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

Bench: Shri George Mathan & Shri Rajesh Kumarआयकर अपील सं/Ita No.374/Ctk/2025 (नििाारण वर्ा / Assessment Year : 2018-2019) Charanjit Singh Grewal, Vs The Acit, Central Circle, Cuttack C/O R K Tuli & Associates, Chartered Accountants, 11/37, Old Rajinder Nagar,Delhi-110060 Pan No. : Abvpg 6677 K (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. नििााररती की ओर से /Assessee By : Shri Maneesh Upnejja & Baldev Raj, Ars राजस्व की ओर से /Revenue By : Shri Vijay Singh, Sr.Dr सुनवाई की तारीख / Date Of Hearing : 25/09/2025 घोषणा की तारीख/Date Of Pronouncement : 25/09/2025 आदेश / O R D E R Per Bench : This Is An Appeal Filed By The Assessee Against The Order Of The Ld.Cit(A), Bhubaneswar-2, Dated 28.04.2025 For The Assessment Year 2018-2019. 2. It Was Submitted By The Learned Ar That A Synopsis Has Been Filed Which Is As Follows :- Before The Hon'Ble Itat-Cuttack Bench In The Matter Of : Sh. Charanjit Singh Grewal Pan : Abvpg-6677-K Assessment Year : 2018-19

194) of the Act to the total income of the assessee for the year under consideration. [Addition Rs.84,97,406 ]" 6. Before the Ld. CIT(A) the documents relating to withholding of taxes were filed as additional evidence. 3 7. During the course of discussion with Ld. CIT(A), it was brought to the notice of the undersigned that inadvertently

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

TDS refund claim for that year of ₹ 12,047/- due to failure to file Form No. 10 within the due date of filing the return of income as required u/s 139(1) of the Act. It was submitted that the delay in uploading Form No. 10 cannot lead to disallowance of the amount actually set apart

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

TDS refund claim for that year of ₹ 12,047/- due to failure to file Form No. 10 within the due date of filing the return of income as required u/s 139(1) of the Act. It was submitted that the delay in uploading Form No. 10 cannot lead to disallowance of the amount actually set apart

MAA JAGAT JANANI SEVA TRUST,NAMBIRA vs. ACIT (EXEMPTION CIRCLE), BHUBANESWAR

In the result, appeal of the assessee stands allowed

Bench: Before Shri George Mathan, Judicial & Manish Agarwal Manish Agarwalassessment Year : 2014-2015 2015 Maa Maa Jagat Jagat Janani Janani Seva Seva Vs. Asst. Asst. Commissioner Commissioner Of Of Trust, At- -Nambira, Po: Income Income Tax, Tax, Exemption Exemption Bamebari, Ps: Joda, Dist: Bamebari, Ps: Joda, Dist: Circle, Bhubaneswar Circle, Bhubaneswar Keonjhar Pan/Gir No Pan/Gir No.Aadtm 1575 H (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri P.K.Mishra, P.K.Mishra, Adv Revenue By : Shri Sanjay Kumar, Cit : Shri Sanjay Kumar, Cit Dr Date Of Hearing : 16/0 07/2024 Date Of Pronouncement : 16/0 /07/2024 O R D E R Per Bench This Is An Appeal Filed By The Assessee Against The Ord This Is An Appeal Filed By The Assessee Against The Ord This Is An Appeal Filed By The Assessee Against The Order Of The Ld Cit(A), Nfac, Delhi Cit(A), Nfac, Delhi Dated 7.6.2023 In Appeal No.Nfac/2013 Nfac/2013-14/10180318 For The Assessment Year For The Assessment Year 2014-15. 2. Shri P.K.Mishra, P.K.Mishra, Ld Ar Appeared For The Assessee & Shri The Assessee & Shri Sanjay Kumar, Ld Cit Kumar, Ld Cit Dr Appeared For The Revenue.

194) appears to be anonymous donation in nature. ii. On perusal of 26AS of the donor, M/s. Essar Steel India Ltd., an amount of Rs.5,55,558/- was deducted u/s.194J for payments made to the assessee, which also indicates that there is no donation element involved in the transactions between the assessee and the donor. The receipts covered under section

SMT. PURNIMA DAS,BHUBANESWAR vs. PR. CIT-1,, BHUBANESWAR

Bench: S/Shri George Mathan & Arun Khodpiaassessment Year : 2017-18 Smt. Purnima Das, C/O. Vs. Pr. Cit, Bhubaneswar-1. Biswajit Das, At-9, Budha Nagar, Budheswari, Bhubaneswar. Pan/Gir No.Aazpd0112 B (Appellant) .. ( Respondent) Assessee By : Shri P.K.Mishra, Ar Revenue By : Shri M.K.Gautam, Cit Dr Date Of Hearing : 16/02/2023 Date Of Pronouncement : 16/02/2023 O R D E R Per Bench This Is An Appeal Filed By The Assessee Against The Order Of The Ld Pr.Cit Passed U./S.263 Of The Act, Dated 12.3.2022 In Appeal No. Itba/Rev/F/Reev5/2021-22/10540634159(1) For The Assessment Year 2017-18. 2. Shri P.K.Mishra, Ld Ar Appeared For The Assessee Assisted By Ms.Sugyanee Kuanr & Ms. Simran Samal, Intern From Birla School Of Law (Bgu), Bhubaneswar & Shri M.K.Gautam, Ld Cit Dr Appeared For The Revenue Assisted By Shri Dharmashoka Panda, Intern From Birla School Of Law (Bgu), Bhubaneswar. 3. It Was Submitted By Ld Ar That The Assessee Is An Individual, Who Is A Professor Of Mathematics At P.N.College, Khurda. The Assessee Had Filed Her Return Of Income For The Relevant Assessment Year On 5.8.2017

TDS Certificates against claim of interest income and copy of Form No.16 to justify salary income for your Honour's reference and record. Since the Assessee has explained all the queries in detail and substantiated all her claims made in the return of income with sufficient documentary evidences, it is requested to accept the same and to complete the Assessment