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6 results for “TDS”+ Section 234B(3)clear

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Key Topics

Section 11(2)16Section 14A11Section 143(1)(a)10Section 1548Section 234B5Section 143(3)5Disallowance5Section 119(2)(b)4Addition to Income3Section 250

M/S. ALTRADE MINERALS PVT. LIMITED,ROURKELA vs. ACIT,CENTRAL CIRCLE, SAMBALPUR, SAMBALPUR

In the result, appeal of the assessee is partly allowed

ITA 65/CTK/2023[2011-12]Status: DisposedITAT Cuttack16 Dec 2024AY 2011-12

Bench: Before Shri George Mathanmember & Manish Agarwal Manish Agarwalassessment Year : 2011-12 M/S. Altrade Minerals Pvt /S. Altrade Minerals Pvt Vs. Asst. Asst. Commissioner Commissioner Of Of Ltd., C/O. Kadmawala & Co., C/O. Kadmawala & Co., Income Tax, Central Circle, Income Tax, Central Circle, C.A., C.A., Budhram Budhram Oram Oram Sambalpur Market, Market, Kachery Kachery Road, Road, Rourkela. Pan/Gir No. No.Aafca 7136 F (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri M.R.Sahu, Ca Revenue By : Shri S.C.Mohanty, Sr Dr : Shri S.C.Mohanty, Sr Dr Date Of Hearing : 16/12/20 2024 Date Of Pronouncement : 16/12/20 024

For Appellant: Shri M.R.Sahu, CAFor Respondent: Shri S.C.Mohanty, Sr DR
Section 120(4)(b)Section 127Section 143(2)Section 143(3)Section 14A

3) dated 24.03.2014 and to exercise the powers of performing the functions of an Assessing Officer, without establishing that he possess such jurisdiction conferred on him under section 120(4)(b) of the Act. Accordingly in the absence of an order u/s.120(4)(b) conferring jurisdiction on the Joint Commissioner of Income Tax the assessment order dated 24.03.2014 passed

2
Exemption2
Deduction2

MAHANADI COALFIELDS LTD.,SAMBALPUR vs. DCIT, CIRCLE-2(1), SAMBALPUR

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

ITA 174/CTK/2018[2015-16]Status: DisposedITAT Cuttack05 Jun 2020AY 2015-16

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अपीऱ सं./Ita No.174/Ctk/2018 (नििाारण वषा / Assessment Year : 2015 - 2016) Mahanadi Coalfields Ltd., Vs. Dcit, Circle-2(1), Sambalpur Jagriti Vihar, Burla, Sambalpur स्थायी ऱेखा सं./Pan No. : Aabcm 5188 P (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. यनधागररती की ओर से /Assessee By : Shri S.S.Podar, Ca राजस्व की ओर से /Revenue By : Shri S.M.Keshkamat, Citdr सुनवाई की तारीख / Date Of Hearing : 15/01/2020 घोषणा की तारीख/Date Of Pronouncement : 05/06/2020 आदेश / O R D E R Per L.P.Sahu, Am :

For Appellant: Shri S.S.Podar, CAFor Respondent: Shri S.M.Keshkamat, CITDR
Section 143(3)Section 14ASection 32Section 35ESection 37Section 37(1)

234B. Subsequently, vide order u/s.154/143(3) dated 31.01.2018 the assessed income was reduced to Rs. 770211 Lakhs and demand was reduced to 10 Rs. 113676.70 Lakhs due to rectification of certain mistakes apparent from the record. Being aggrieved the assessee preferred an appeal before the C!TCA), Cuttack and the Ld. CIT(A) disposed off the appeal vide order dated

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

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

ITA 436/CTK/2024[AY 2014-15]Status: DisposedITAT Cuttack12 Jun 2025

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

Section 11(2)Section 119(2)(b)Section 143(1)(a)Section 154Section 234BSection 250

234B and C of the Act. Ground No. 5: Even otherwise since the delay in filing Form 10 is condonable one, (vide Board’s Circular No. 273 dt. 3/6/1980) Assessing Officer ought not to have rejected the claim for deduction under section 11(2) without educating the assessee about the remedial measures available with him. Ground No. 6: That

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

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

ITA 437/CTK/2024[AY 2015-16]Status: DisposedITAT Cuttack12 Jun 2025

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

Section 11(2)Section 119(2)(b)Section 143(1)(a)Section 154Section 234BSection 250

234B and C of the Act. Ground No. 5: Even otherwise since the delay in filing Form 10 is condonable one, (vide Board’s Circular No. 273 dt. 3/6/1980) Assessing Officer ought not to have rejected the claim for deduction under section 11(2) without educating the assessee about the remedial measures available with him. Ground No. 6: That

DCIT, CORPORATE CIRCLE-1(2), BHUBANESWAR vs. M/S. NATIONAL ALUMINIUM COMPANY LIMITED, BHUBANESWAR

In the result, appeal of the assessee i

ITA 339/CTK/2016[2010-11]Status: DisposedITAT Cuttack27 Apr 2018AY 2010-11

Bench: Shri N.S.Saini, Am & Shri Pavan Kumar Gadale, Jm आयकर अऩीऱ सं./Ita No.339 & 340/Ctk/2016 Dcit, Corporate Circle1(2)/ Vs. National Aluminium Company Acit, Circle-2(2), Limited, Bhubaneswar Nalco Bhavan, P/1, Nayapalli, Bhubaneswar स्थायी लेखा सं./ जीआइआर सं./ Pan/Gir No. : Aaacn 7449 M (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. & आयकर अऩीऱ सं./Ita No.352 & 353/Ctk/2016 & Ita No.374/Ctk/2014 (नििाारण वषा / Assessment Year :2010-11, 2012-13 & 2011-12) National Aluminium Company Vs. Jcit Range-2/ Limited, Acit, Corporate Circle-1(2) Nalco Bhavan, P/1, Nayapalli, Bhubaneswar Bhubaneswar स्थायी लेखा सं./ जीआइआर सं./ Pan/Gir No. : Aaacn 7449 M (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. & Cross Objection No.01/Ctk/2015 & 25/Ctk/2016 (Arising Out Of Ita Nos.376/Ctk/14 & Ita No.340/Ctk/2016) (नििाारण वषा / Assessment Year :2011-2012 & 2012-2013) National Aluminium Company Vs. Acit, Circle-2(2)/ Limited, Dcit, Corporate Circle- Nalco Bhavan, P/1, Nayapalli, 1(2), Bhubaneswar Bhubaneswar स्थायी लेखा सं./ जीआइआर सं./ Pan/Gir No. : Aaacn 7449 M (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri Ved Jain/B.K.Mahapatra, ARsFor Respondent: Shri Saad Kidwai, CIT DR
Section 14A

234B of the Act, which is consequential and the AO is directed to calculate as per the provisions of the Act and this ground of appeal is allowed for statistical purposes. 61. In the result, ITA No.353/CTK/2016 for the assessment year 2012- 2013 and ITA No.374/CTK/2014 for the assessment year 2011-2012 are allowed partly for statistical purposes

NATIONAL ALUMINIUM COMPANY LIMITED,BHUBANESWAR vs. PRINCIPAL CIT-1, BHUBANESWAR

In the result, appeal of the assessee stands allowed

ITA 62/CTK/2021[2016-17]Status: DisposedITAT Cuttack30 Nov 2023AY 2016-17

Bench: Before S/Shri George Mathan, Judicial & Girish Agrawalassessment Year : 2016-17 National National Aluminium Aluminium Vs. Dcit, Circle Dcit, Circle -1(2), Company Limited., Nalco Company Limited., Nalco Bhubaneswar Bhubaneswar Bhawan, Bhawan, Nayapalli, Nayapalli, Bhubaneswar. Bhubaneswar. Pan/Gir No. Pan/Gir No.Aaacn 7449 M (Appellant) ) .. ( Respondent Respondent) Assessee By Assessee By : Shri Ved Jain, Ca & Shri P. Venugopal Rao, Ca Venugopal Rao, Ca Revenue By : Dr.Abani Kanta Nayak, Abani Kanta Nayak, Cit Dr Date Of Hearing : 30/11 11/2023 Date Of Pronouncement : 30/11 /11/2023 O R D E R Per Bench

For Appellant: Shri Ved Jain, CA and Shri P. Venugopal Rao, CAFor Respondent: Dr.Abani Kanta Nayak
Section 142Section 142(1)Section 143(3)Section 153ASection 234BSection 263Section 43B

234B of the Act. Ld AR drew our attention to page 209 of paper book, which was the copy of the notice issued u/s.142(1) of the Act, which reads as follows: “ GOVERNMENT OF INDIA MINISTRY OF FINANCE INCOME TAX DEPARTMENT OFFICE OF THE ASSISTANT COMMISSIONER OF INCOME TAX DCIT/ACIT, CIRCLE 1(2), BBSR To NATIONAL ALUMINIUM COMPANY LIMITED