UTKAL GRAMYA/ GRAMEEN BANK,SAMBALPUR vs. ITO (TDS), SAMBALPUR

In the result, appeals of the assessee i

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अपीऱ सं./Ita No.190 To 192/Ctk/2019 (नििाारण वषा / Assessment Year :2010-2011 To 2012-2013) Utkal Gramya/Grameen Bank, Vs. Ito(Tds), Sambalpur Dhanupalli, Dist-Sambalpur-768005 Tan No. : Bbnb 00759 D (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ननधाारिती की ओर से /Assessee By : Shri P.K.Mishra, Advocate िाजस्व की ओर से /Revenue By : Shri J.K.Lenka, Dr

TDS) as required by sub-section (2) of section 197A - Accordingly, Assessing Officer invoked section 40(a)(ia) and disallowed

DILLIP KUMAR NAYAK,BHUBANESWAR vs. JCIT, RANGE-2, BHUBANESWAR

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

Bench: Shri Chandra Mohan Garg, Jm & Shri L.P. Sahu, Am आयकर अऩीऱ सं./Ita No.330 & 339/Ctk/2017 (नििाारण वषा / Assessment Year :2011-2012 & 2012-2013) Shri Dilip Kumar Nayak, Vs. Jcit, Range-2, Bhubaneswar Plot No.270/A, Saheed Nagar, Bhubaneswar, Dist: Khurda, Odisha-751016 स्थायी ऱेखा सं./ Pan No. : Aahpn 0352 M (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. यनधागररती की ओर से /Assessee By : Shri P.K.Mishra, Advocate राजस्व की ओर से /Revenue By : Shri Subhendu Dutta, Dr

2,47,072/- 04 H.P.loan interest paid to non-banking 194A Rs.50,76,786/- financial corporation 05 Interest debited in the name of Ashok 12,183 Rs. 12,183/- Rana on account of unsecured loan Total Rs.55,82,495/- He noticed that the assessee has violated the provisions of section 40(a)(ia) of the Act for non-deducting

SANJAY KUMAR AGRAWAL,ROURKELA vs. ITO,WARD-2, ROURKELA

In the result, both appeals of the assessee are allowed partly

2. As per the office note, both the appeals of the assessee are barred by 70 days. In this regard ld. AR has filed an affidavit stating the reasons for condonation of delay, to which ld. DR did not object. I have gone through the affidavit of the assessee and found that there is sufficient reason stated by the assessee

SANJAY KUMAR AGRAWAL,ROURKELA vs. ITO,WARD-2, ROURKELA

In the result, both appeals of the assessee are allowed partly

2. As per the office note, both the appeals of the assessee are barred by 70 days. In this regard ld. AR has filed an affidavit stating the reasons for condonation of delay, to which ld. DR did not object. I have gone through the affidavit of the assessee and found that there is sufficient reason stated by the assessee