PARADEEP PHOSPHATES LIMITED,BHUBANESWAR vs. ACIT, BHUBANESWAR

In the result, both appeals of the assessee and revenue are dismissed

TDS. Section 195(6) was introduced by the Finance Act, 2008 (with effect from 1-4-2008) providing that the Payer shall furnish the information relating to payments of such sums in the prescribed form and manner. For this Rule 37BB was introduced and the procedure for making remittances is provided for which the certificate of Chartered Accountant

DCIT, BHUBANESWAR vs. M/S. PARADEEP PHOSPHATES LIMITED, BHUBANESWAR

In the result, both appeals of the assessee and revenue are dismissed

TDS. Section 195(6) was introduced by the Finance Act, 2008 (with effect from 1-4-2008) providing that the Payer shall furnish the information relating to payments of such sums in the prescribed form and manner. For this Rule 37BB was introduced and the procedure for making remittances is provided for which the certificate of Chartered Accountant

PARADEEP PHOSPHATES LTD.,BHUBANESWAR vs. JCIT, RANGE-1, BHUBANESWAR, BHUBANESWAR

In the result, appeal of the assessee is allowed for statistical purposes and appeal of Revenue is dismissed

TDS. Section 195(6) was introduced by the Finance Act, 2008 (with effect from 1-4-2008) providing that the Payer shall furnish the information relating to payments of such sums in the prescribed form and 17 & ITA No.02/CTK/2014 manner. For this Rule 37BB was introduced and the procedure for making remittances is provided for which the certificate of Chartered

SUBHALAXMI AGENCIES PVT. LTD.,NAYAGARH vs. JCIT, RAMGE-2, BHUBANESWAR

In the result, appeal of the revenue is partly allowed and that of

Bench: S/Shri N.S Saini & Pavan Kumar Gadale

section 194C(5) of the Act, which provides that in such cases no TDS was to be deducted from the payments made for transportation of goods and, therefore, no disallowance can be made u/s.40(a)(ia) of the Act for non-deduction of TDS from such payments. We find that the assessee before the CIT(A) relied on the decision

KISHAN MOTORS,BHUBANESWAR vs. ITO, WARD-4(3), BHUBANESWAR

In the result, appeal in ITA No

Bench: Shri Chandra Mohan Garg & Laxmi Prasad Sahu

TDS on payments made to residents as specified in section 40(a)(ia) of the Act, the disallowance shall be restricted to 30% of the amount of expenditure claimed. The Hon’ble Supreme Court in the case of Allied Motors (P) Ltd. [1997] 224 ITR 677 (SC) has held that amendment was remedial in nature, designed to eliminate unintended

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)

239/- for the assessment year 2008-09 only. For the assessment year 2009-10, the issue has been held in favour of the assessee holding that no TDS is liable to be deducted. This being so, in respect of appeal of the assessee in ITA No.14/CTK/2024 relating to assessment year 2008-09 in view of the second proviso to section

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)

239/- for the assessment year 2008-09 only. For the assessment year 2009-10, the issue has been held in favour of the assessee holding that no TDS is liable to be deducted. This being so, in respect of appeal of the assessee in ITA No.14/CTK/2024 relating to assessment year 2008-09 in view of the second proviso to section

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)

239/- for the assessment year 2008-09 only. For the assessment year 2009-10, the issue has been held in favour of the assessee holding that no TDS is liable to be deducted. This being so, in respect of appeal of the assessee in ITA No.14/CTK/2024 relating to assessment year 2008-09 in view of the second proviso to section

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)

239/- for the assessment year 2008-09 only. For the assessment year 2009-10, the issue has been held in favour of the assessee holding that no TDS is liable to be deducted. This being so, in respect of appeal of the assessee in ITA No.14/CTK/2024 relating to assessment year 2008-09 in view of the second proviso to section

M/S. GRID CORPORATION OF ORISSA LIMITED,BHUBANESWAR vs. ACIT-(TDS), BHUBANESWAR

In the result, appeal of the assessee stands allowed

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaassessment Year : 2009-2010 2010 Grid Corporation Of Orissa Grid Corporation Of Orissa Vs. Acit (Tds), Acit (Tds), Ltd., Ltd., Gridco Gridco House, House, Bhubaneswar. Bhubaneswar. Janapath, Bhubaneswar. Janapath, Bhubaneswar. Pan/Gir No. Pan/Gir No.Aabcg 5398 P (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : S/Shri Ved Jain/P.Venugopal Rao /P.Venugopal Rao, Ars Revenue By : Shri M.K.Gautam, M.K.Gautam, Cit Dr Date Of Hearing : 20/0 02/2023 Date Of Pronouncement : 20/0 /02/2023 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)-1, Bhubaneswar, 1, Bhubaneswar, Dated 12.7.2019 In Appeal No. In Appeal No.0035/17-18 For The Assessment Year The Assessment Year 2009-2010. 2. S/Shri Ved Jain & P.Venugopal Rao, S/Shri Ved Jain & P.Venugopal Rao, Ld Ar Ld Ars Appeared For The Assessee & Shri M.K.Gautam, Ld Cit Dr Appeared For The Revenue. Assessee & Shri M.K.Gautam, Ld Cit Dr Appeared For The Revenue. Assessee & Shri M.K.Gautam, Ld Cit Dr Appeared For The Revenue.

239) held that where Assessing Officer issued impugned notice under section 154 on ground that deduction claimed under section 36(1)(viia) was to be restricted to provisions of doubtful debt made by assessee in financials, since nature of mistake proposed to be rectified was regarding amount of bad and doubtful debts debited to provision for bad and doubtful debt

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

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

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

section 40(a)(ia) of the Act. 15. According to the CIT(A), the assessee has paid wages of Rs.3,05,26,985/- to M/s. Sumasankar Sponge Iron (P) Ltd. . The assessee was liable to deduct tax u/s.194C of the Act, which he failed to do. The assessee explained that M/s. Sumasankar Sponge Iron (P) Ltd. was not a labour

RUKMANI INFRA PROJECTS PVT. LTD.,BHUBANESWAR vs. ACIT, CIRCLE-1(2), BHUBANESWAR

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

Bench: Shri Chandra Mohan Garg, Jm & Shri Arun Khodpia, Am आयकर अपीऱ सं./Ita No.358/Ctk/2017 (नििाारण वषा / Assessment Year :2013-2014) Rukmani Infra Projects Ltd., Vs Acit, Circle-1(2), Bhubaneswar Plot No.251, District Centre, C.S.Pur, Bhubaneswar-16 Pan No. : Aaecr 1585 L (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. यनधागररती की ओर से /Assessee By : None : Shri Manoj Kumar Goutam, Cit-Dr राजस्व की ओर से /Revenue By सुनवाई की तारीख / Date Of Hearing : 08/03/2022 घोषणा की तारीख/Date Of Pronouncement : 30/03/2022 आदेश / O R D E R Per Arun Khodpia, Am : This Appeal Filed By The Assessee Has Been Directed Against The Order Passed By The Ld. Cit(A)-1, Bhubaneswar, Dated 16.06.2017, For The Assessment Year 2013-2014. 2. Brief Facts Of The Case Extracted From The Available Records Are That, The Assessee, A Company Incorporated Under The Companies Act, 1956, Engaged In The Business Of Erection, Commissioning, Technical & Maintenance Service To Different Power Plants. The Return Of Income For The Ay 2013-14 Was Filed By The Assessee On 01.10.2013 Declaring A Total Income Of Rs.1,65,91,030/-. The Case Of The Assessee Was Selected Under Cass. Notice U/S 143(2) & 143(1) Were Issued & Served On The Assessee. Assessment Proceedings Were Completed By The Ao & Concluded With An Addition Of Rs.3,58,95,574/- Under Four Different

TDS for Rs. 21,64,220/- 10. Ld DR, relied on the following case laws with respect to this ground: i) Commissioner Of Income-Tax vs Chennai Properties 239 ITR 435 . Relevant para 13 and 14 of the said order are as under: 13. Learned counsel for the Revenue also referred to the decisions of the Bombay High Court

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

239 (All), wherein, it has been held that “whether where deposits had been made by partners on very first day when partnership firm came into existence, onus was on the partners to explain the source of deposits made and if they failed to do so, amount could be added in their hands only and not in the hands

ITO, ANGUL WARD, ANGUL vs. NCC-SMASL-JRT(JV), ANGUL

TDS was claimed. The case was taken up for scrutiny and during the course of assessment proceedings, the AO observed that the assessee has claimed direct expenses of Rs.25,97,41,438/- i.e. the amount equivalent to the gross receipts of the assessee-JV. The said amount was paid to three Joint Ventures constituents who had executed the work

ITO, ANGUL WARD, , ANGUL vs. M/S. NCC SMASL JRT(JV),, ANGUL

TDS was claimed. The case was taken up for scrutiny and during the course of assessment proceedings, the AO observed that the assessee has claimed direct expenses of Rs.25,97,41,438/- i.e. the amount equivalent to the gross receipts of the assessee-JV. The said amount was paid to three Joint Ventures constituents who had executed the work

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

In the result, appeal of the assessee i

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) ..

TDS and upon grant of such a certificate, the Payer is required to make payment without TDS. These provisions are largely used by foreign banks operating in India for receiving payments from their customers without TDS. Section 195(6) was introduced by the Finance Act, 2008 (with effect from 1.4.2008) providing that the Payer shall furnish the information relating

MANOJ KUMAR DAS,MAYURBHANJ vs. PRINCIPAL CIT, CUTTACK

In the result, Appeal of the assessee in ITANo

239/- (Rs. 1,10,29,608 – Rs.8,82,369)is prime-facie required to be added to the total income. Thus, the manner in which the Assessing Officer completed the assessment without proper enquiry or verification has rendered his assessment order both erroneous and prejudicial to the interest of revenue. In view of the above circumstances you are directed