ACIT, CORPORATE CIRCLE-1(2), BHUBANESWAR vs. M/S. VODAFONE SPACETEL LIMITED, BHUBANESWAR
In the result, appeal of the assessee i
ITA 286/CTK/2016[2010-11]Status: DisposedITAT Cuttack31 Aug 2018AY 2010-11
Bench: Shri N.S.Saini, Am & Shri Pavan Kumar Gadale, Jm आयकर अपील सं./Ita No.285/Ctk/2016 ("नधा"रण वष" / Assessment Year :2010-2011) M/S Vodafone Mobile Vs. Acit, Circle-2(2), Services Limited, Bhubaneswar (Formerly Known As Vodafone Spacetel Limited Which Now Stands Amalgamated With Vodafone Mobile Services Limited), Registered Office, C-48, Okhla Industrial Area Phase-Ii, New Delhi "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aabce 2207 R (अपीलाथ" /Appellant) (""यथ" / Respondent) .. & आयकर अपील सं./Ita No.286/Ctk/2016 ("नधा"रण वष" / Assessment Year :2010-2011) Acit, Circle-1(2), Vs. M/S Vodafone Spacetel Ltd. 2Nd Bhubaneswar Moudle-2A, Floor, Chandrasekharpur, Bhubaneswar-751023 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aabce 2207 R (अपीलाथ" /Appellant) (""यथ" / Respondent) .. "नधा"रती क" ओर से /Assessee By : Shri Sparsh Bhargava, Ar राज"व क" ओर से /Revenue By : Shri A.K.Mohapatra, Citdr सुनवाई क" तार"ख / Date Of Hearing : 29/08/2018 घोषणा क" तार"ख/Date Of Pronouncement 31/08/2018 आदेश / O R D E R Per Shri Pavan Kumar Gadale, Jm: These Are The Cross Appeals Filed By The Assessee & Revenue Against The Order Of Cit(A)-1, Bhubaneswar, Dated 26.04.2016 Passed In I.T.Appeal No.0287/15-16 For The Assessment Year 2010-2011. 2. Since Issues In Both The Appeals Are Common, Therefore, They Are Heard Together & Disposed Off By This Consolidated Order. For The Sake
For Appellant: Shri Sparsh Bhargava, ARFor Respondent: Shri A.K.Mohapatra, CITDR
Section 143(2)Section 143(3)
section ('u/s') 250 of the Income
Tax Act, 1961 ('Act'), partly confirming the adjustments made by the learned Assistant Commissioner of Income Tax, Circle-2(2),
Bhubaneswar ('AO') in the assessment order passed u/s 143(3) of the Act.
Each of the ground is referred to separately, which may kindly be considered independent of each other.
1. Ground
