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

NATIONAL ALUMINIUM COMPANY LIMITED,BHUBANESWAR vs. ACIT, CORPORATE CIRCLE-1(2), BHUBANESWAR

In the result, all the appeals of the assessee and Revenue along

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अऩीऱ सं./Ita No.338/Ctk/2017 आयकर अऩीऱ सं./Ita No.39/Ctk/2019 आयकर अऩीऱ सं./Ita No.01/Ctk/2020 (नििाारण वषा / Assessment Years :2009-2010, 2015-2016 & 2016-2017) National Aluminium Company Limited, Vs. Acit, Corporate Circle-1(2), Bhubaneswar Nalco Bhawan, P/1, Nayapalli, Bhubaneswar Pan No. : Aaacn 7449 M & आयकर अऩीऱ सं./Ita No.331/Ctk/2017 आयकर अऩीऱ सं./Ita No.69/Ctk/2019 आयकर अऩीऱ सं./Ita No.65/Ctk/2020 (नििाारण वषा / Assessment Years :2009-2010, 2015-2016 & 2016-2017) National Aluminium Company Limited, Vs. Dcit/Acit, Nalco Bhawan, P/1, Nayapalli, Corporate Circle-1(2), Bhubaneswar Bhubaneswar Pan No. : Aaacn 7449 M & Cross Objection No.11/Ctk/2019 Cross Objection No.02/Ctk/2020 (Arising Out Of Ita Nos.69/Ctk/2019 & 65/Ctk/2020) (नििाारण वषा / Assessment Years :2015-2016 & 2016-2017) National Aluminium Company Limited, Vs. Dcit/Acit, Nalco Bhavan, P/1, Nayapalli, Corporate Circle-1(2), Bhubaneswar Bhubaneswar Pan No. : Aaacn 7449 M (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee By Shri A.K.Sabat & B.K.Mahapatra, Cas : राजस्व की ओर से /Revenue By Shri M.K.Gautam, Cit Dr : सुनवाई की तारीख / Date Of Hearing : 06/10/2020 घोषणा की तारीख/Date Of Pronouncement : 28/10/2020 आदेश / O R D E R Per Bench : These Are The Cross Appeals Filed By The Assessee & Revenue & Cross Objections By The Assessee, Against The Separate Orders Of The Cit(A)-1, Bhubaneswar, Dated 30.12.2017, 27.12.2018 & 24.10.2019

section 195 is wrong, incorrect contrary to facts on record, arbitrary, unjustified, erroneous and bad in law. d. The A.Q having not specified on which amount the TDS were not made and which are required to be made by NALCO and merely on a working made by A.O himself without any material on record and evidence, but on the basis

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

In the result, all the appeals of the assessee and Revenue along

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अऩीऱ सं./Ita No.338/Ctk/2017 आयकर अऩीऱ सं./Ita No.39/Ctk/2019 आयकर अऩीऱ सं./Ita No.01/Ctk/2020 (नििाारण वषा / Assessment Years :2009-2010, 2015-2016 & 2016-2017) National Aluminium Company Limited, Vs. Acit, Corporate Circle-1(2), Bhubaneswar Nalco Bhawan, P/1, Nayapalli, Bhubaneswar Pan No. : Aaacn 7449 M & आयकर अऩीऱ सं./Ita No.331/Ctk/2017 आयकर अऩीऱ सं./Ita No.69/Ctk/2019 आयकर अऩीऱ सं./Ita No.65/Ctk/2020 (नििाारण वषा / Assessment Years :2009-2010, 2015-2016 & 2016-2017) National Aluminium Company Limited, Vs. Dcit/Acit, Nalco Bhawan, P/1, Nayapalli, Corporate Circle-1(2), Bhubaneswar Bhubaneswar Pan No. : Aaacn 7449 M & Cross Objection No.11/Ctk/2019 Cross Objection No.02/Ctk/2020 (Arising Out Of Ita Nos.69/Ctk/2019 & 65/Ctk/2020) (नििाारण वषा / Assessment Years :2015-2016 & 2016-2017) National Aluminium Company Limited, Vs. Dcit/Acit, Nalco Bhavan, P/1, Nayapalli, Corporate Circle-1(2), Bhubaneswar Bhubaneswar Pan No. : Aaacn 7449 M (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee By Shri A.K.Sabat & B.K.Mahapatra, Cas : राजस्व की ओर से /Revenue By Shri M.K.Gautam, Cit Dr : सुनवाई की तारीख / Date Of Hearing : 06/10/2020 घोषणा की तारीख/Date Of Pronouncement : 28/10/2020 आदेश / O R D E R Per Bench : These Are The Cross Appeals Filed By The Assessee & Revenue & Cross Objections By The Assessee, Against The Separate Orders Of The Cit(A)-1, Bhubaneswar, Dated 30.12.2017, 27.12.2018 & 24.10.2019

section 195 is wrong, incorrect contrary to facts on record, arbitrary, unjustified, erroneous and bad in law. d. The A.Q having not specified on which amount the TDS were not made and which are required to be made by NALCO and merely on a working made by A.O himself without any material on record and evidence, but on the basis

NATIONAL ALUMINIUM COMPANY LIMITED,BHUBANESWAR vs. ACIT, CORPORATE CIRCLE- 1(2), BHUBANESWAR

In the result, all the appeals of the assessee and Revenue along

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अऩीऱ सं./Ita No.338/Ctk/2017 आयकर अऩीऱ सं./Ita No.39/Ctk/2019 आयकर अऩीऱ सं./Ita No.01/Ctk/2020 (नििाारण वषा / Assessment Years :2009-2010, 2015-2016 & 2016-2017) National Aluminium Company Limited, Vs. Acit, Corporate Circle-1(2), Bhubaneswar Nalco Bhawan, P/1, Nayapalli, Bhubaneswar Pan No. : Aaacn 7449 M & आयकर अऩीऱ सं./Ita No.331/Ctk/2017 आयकर अऩीऱ सं./Ita No.69/Ctk/2019 आयकर अऩीऱ सं./Ita No.65/Ctk/2020 (नििाारण वषा / Assessment Years :2009-2010, 2015-2016 & 2016-2017) National Aluminium Company Limited, Vs. Dcit/Acit, Nalco Bhawan, P/1, Nayapalli, Corporate Circle-1(2), Bhubaneswar Bhubaneswar Pan No. : Aaacn 7449 M & Cross Objection No.11/Ctk/2019 Cross Objection No.02/Ctk/2020 (Arising Out Of Ita Nos.69/Ctk/2019 & 65/Ctk/2020) (नििाारण वषा / Assessment Years :2015-2016 & 2016-2017) National Aluminium Company Limited, Vs. Dcit/Acit, Nalco Bhavan, P/1, Nayapalli, Corporate Circle-1(2), Bhubaneswar Bhubaneswar Pan No. : Aaacn 7449 M (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee By Shri A.K.Sabat & B.K.Mahapatra, Cas : राजस्व की ओर से /Revenue By Shri M.K.Gautam, Cit Dr : सुनवाई की तारीख / Date Of Hearing : 06/10/2020 घोषणा की तारीख/Date Of Pronouncement : 28/10/2020 आदेश / O R D E R Per Bench : These Are The Cross Appeals Filed By The Assessee & Revenue & Cross Objections By The Assessee, Against The Separate Orders Of The Cit(A)-1, Bhubaneswar, Dated 30.12.2017, 27.12.2018 & 24.10.2019

section 195 is wrong, incorrect contrary to facts on record, arbitrary, unjustified, erroneous and bad in law. d. The A.Q having not specified on which amount the TDS were not made and which are required to be made by NALCO and merely on a working made by A.O himself without any material on record and evidence, but on the basis

ACIT, CORPORATE CIRCLE-1(2), BHUBANESWAR vs. NATIONAL ALUMINIUM COMPANY LTD., BHUBANESWAR

In the result, all the appeals of the assessee and Revenue along

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अऩीऱ सं./Ita No.338/Ctk/2017 आयकर अऩीऱ सं./Ita No.39/Ctk/2019 आयकर अऩीऱ सं./Ita No.01/Ctk/2020 (नििाारण वषा / Assessment Years :2009-2010, 2015-2016 & 2016-2017) National Aluminium Company Limited, Vs. Acit, Corporate Circle-1(2), Bhubaneswar Nalco Bhawan, P/1, Nayapalli, Bhubaneswar Pan No. : Aaacn 7449 M & आयकर अऩीऱ सं./Ita No.331/Ctk/2017 आयकर अऩीऱ सं./Ita No.69/Ctk/2019 आयकर अऩीऱ सं./Ita No.65/Ctk/2020 (नििाारण वषा / Assessment Years :2009-2010, 2015-2016 & 2016-2017) National Aluminium Company Limited, Vs. Dcit/Acit, Nalco Bhawan, P/1, Nayapalli, Corporate Circle-1(2), Bhubaneswar Bhubaneswar Pan No. : Aaacn 7449 M & Cross Objection No.11/Ctk/2019 Cross Objection No.02/Ctk/2020 (Arising Out Of Ita Nos.69/Ctk/2019 & 65/Ctk/2020) (नििाारण वषा / Assessment Years :2015-2016 & 2016-2017) National Aluminium Company Limited, Vs. Dcit/Acit, Nalco Bhavan, P/1, Nayapalli, Corporate Circle-1(2), Bhubaneswar Bhubaneswar Pan No. : Aaacn 7449 M (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee By Shri A.K.Sabat & B.K.Mahapatra, Cas : राजस्व की ओर से /Revenue By Shri M.K.Gautam, Cit Dr : सुनवाई की तारीख / Date Of Hearing : 06/10/2020 घोषणा की तारीख/Date Of Pronouncement : 28/10/2020 आदेश / O R D E R Per Bench : These Are The Cross Appeals Filed By The Assessee & Revenue & Cross Objections By The Assessee, Against The Separate Orders Of The Cit(A)-1, Bhubaneswar, Dated 30.12.2017, 27.12.2018 & 24.10.2019

section 195 is wrong, incorrect contrary to facts on record, arbitrary, unjustified, erroneous and bad in law. d. The A.Q having not specified on which amount the TDS were not made and which are required to be made by NALCO and merely on a working made by A.O himself without any material on record and evidence, but on the basis

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

In the result, all the appeals of the assessee and Revenue along

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अऩीऱ सं./Ita No.338/Ctk/2017 आयकर अऩीऱ सं./Ita No.39/Ctk/2019 आयकर अऩीऱ सं./Ita No.01/Ctk/2020 (नििाारण वषा / Assessment Years :2009-2010, 2015-2016 & 2016-2017) National Aluminium Company Limited, Vs. Acit, Corporate Circle-1(2), Bhubaneswar Nalco Bhawan, P/1, Nayapalli, Bhubaneswar Pan No. : Aaacn 7449 M & आयकर अऩीऱ सं./Ita No.331/Ctk/2017 आयकर अऩीऱ सं./Ita No.69/Ctk/2019 आयकर अऩीऱ सं./Ita No.65/Ctk/2020 (नििाारण वषा / Assessment Years :2009-2010, 2015-2016 & 2016-2017) National Aluminium Company Limited, Vs. Dcit/Acit, Nalco Bhawan, P/1, Nayapalli, Corporate Circle-1(2), Bhubaneswar Bhubaneswar Pan No. : Aaacn 7449 M & Cross Objection No.11/Ctk/2019 Cross Objection No.02/Ctk/2020 (Arising Out Of Ita Nos.69/Ctk/2019 & 65/Ctk/2020) (नििाारण वषा / Assessment Years :2015-2016 & 2016-2017) National Aluminium Company Limited, Vs. Dcit/Acit, Nalco Bhavan, P/1, Nayapalli, Corporate Circle-1(2), Bhubaneswar Bhubaneswar Pan No. : Aaacn 7449 M (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee By Shri A.K.Sabat & B.K.Mahapatra, Cas : राजस्व की ओर से /Revenue By Shri M.K.Gautam, Cit Dr : सुनवाई की तारीख / Date Of Hearing : 06/10/2020 घोषणा की तारीख/Date Of Pronouncement : 28/10/2020 आदेश / O R D E R Per Bench : These Are The Cross Appeals Filed By The Assessee & Revenue & Cross Objections By The Assessee, Against The Separate Orders Of The Cit(A)-1, Bhubaneswar, Dated 30.12.2017, 27.12.2018 & 24.10.2019

section 195 is wrong, incorrect contrary to facts on record, arbitrary, unjustified, erroneous and bad in law. d. The A.Q having not specified on which amount the TDS were not made and which are required to be made by NALCO and merely on a working made by A.O himself without any material on record and evidence, but on the basis

NATIONAL ALUMINIUM COMPANY LIMITED,BHUBANESWAR vs. ACIT, CORPORATE CIRCLE-1(2), BHUBANESWAR

In the result, all the appeals of the assessee and Revenue along

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अऩीऱ सं./Ita No.338/Ctk/2017 आयकर अऩीऱ सं./Ita No.39/Ctk/2019 आयकर अऩीऱ सं./Ita No.01/Ctk/2020 (नििाारण वषा / Assessment Years :2009-2010, 2015-2016 & 2016-2017) National Aluminium Company Limited, Vs. Acit, Corporate Circle-1(2), Bhubaneswar Nalco Bhawan, P/1, Nayapalli, Bhubaneswar Pan No. : Aaacn 7449 M & आयकर अऩीऱ सं./Ita No.331/Ctk/2017 आयकर अऩीऱ सं./Ita No.69/Ctk/2019 आयकर अऩीऱ सं./Ita No.65/Ctk/2020 (नििाारण वषा / Assessment Years :2009-2010, 2015-2016 & 2016-2017) National Aluminium Company Limited, Vs. Dcit/Acit, Nalco Bhawan, P/1, Nayapalli, Corporate Circle-1(2), Bhubaneswar Bhubaneswar Pan No. : Aaacn 7449 M & Cross Objection No.11/Ctk/2019 Cross Objection No.02/Ctk/2020 (Arising Out Of Ita Nos.69/Ctk/2019 & 65/Ctk/2020) (नििाारण वषा / Assessment Years :2015-2016 & 2016-2017) National Aluminium Company Limited, Vs. Dcit/Acit, Nalco Bhavan, P/1, Nayapalli, Corporate Circle-1(2), Bhubaneswar Bhubaneswar Pan No. : Aaacn 7449 M (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee By Shri A.K.Sabat & B.K.Mahapatra, Cas : राजस्व की ओर से /Revenue By Shri M.K.Gautam, Cit Dr : सुनवाई की तारीख / Date Of Hearing : 06/10/2020 घोषणा की तारीख/Date Of Pronouncement : 28/10/2020 आदेश / O R D E R Per Bench : These Are The Cross Appeals Filed By The Assessee & Revenue & Cross Objections By The Assessee, Against The Separate Orders Of The Cit(A)-1, Bhubaneswar, Dated 30.12.2017, 27.12.2018 & 24.10.2019

section 195 is wrong, incorrect contrary to facts on record, arbitrary, unjustified, erroneous and bad in law. d. The A.Q having not specified on which amount the TDS were not made and which are required to be made by NALCO and merely on a working made by A.O himself without any material on record and evidence, but on the basis

M/S. BALASORE CO-OPERATIVE URBAN BANK LTD.,BALASORE vs. ACIT, BALASORE CIRCLE, BALASORE

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

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अऩीऱ सं./Ita No.467/Ctk/2017 (नििाारण वषा / Assessment Year :2012-2013) M/S Balasore Cooperative Bank Vs. Acit, Balasore Circle, Limited, Balasore Bibekananda Marg, Balasore-756001 Pan No. : Aaccb 7823 M (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee By : Shri S.N.Sahu/Somnath Sahoo,Advs राजस्व की ओर से /Revenue By : Shri M.K.Gautam, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 13/08/2020 घोषणा की तारीख/Date Of Pronouncement : 12/10/2020 आदेश / O R D E R Per L.P.Sahu, Am: This Is An Appeal Filed By The Assessee Against The Order Passed By The Cit(A), Cuttack, Dated 04.08.2017, For The Assessment Year 2012-2013, On The Following Grounds Of Appeal :- 1) That The Order Of The Id. Cit(Appeals) Confirming The Additions & Disallowances Made By The A.O. Is Illegal, Arbitrary, Unjustified & Not In Accordance With Law. 2) That The Addition Of Rs. 36,79,148/- U/S. 40(A)(Ia) Of The I.T. Act, 1961 Confirmed By Cit(Appeals) To The Extent Of Rs. 36,30,998/- Is Illegal, Arbitrary, Uncalled For & Not In Accordance With Law & The Same Should Have Been Deleted By The Learned Cit(Appeals). 3) That The Disallowance U/S 40(A)(Ia) Of Rs. 36,79,148/- As Detailed Below Is Illegal, Arbitrary & Unjustified & Hence Should Have Been Deleted By The Learned Cit(A) As The Genuineness Is Not In Doubt. Non-Deduction Of Tds Is A Separate Issue. A) Commission Payment To Dlds Collection Agents Rs. 33,45,248/- B) Legal Expenses Rs. 2,52,000/- C) Audit Fees Rs. 81,900/-

TDS amount in the previous year in which the tax was deducted and who could claim benefit of such deduction in the next year only; and, after finding that the amendment of the year 2010 was intended to remedy this position, held that the said amendment, being curative in nature, is required to be given retrospective operation that is, from

OMM SHREE REALCON PVT. LTD,BHUBANESWAR vs. PR.CIT-1, BHUBANESWAR

In the result, appeal of the assessee stands allowed

Bench: Before S/Shri George Mathan, Judicial & And Rajesh Kumarassessment Year : 2018-19 Om Shree Realcon Pvt Ltd., Om Shree Realcon Pvt Ltd., Vs. Pr. Cit- Bhubaneswar Bhubaneswar-1 Plot No.418, Forest Park, 8, Forest Park, Bhubaneswar. Bhubaneswar. Pan/Gir No. Pan/Gir No.Aabco 3118 P (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri S.K.Sarangi, Ca S.K.Sarangi, Ca Revenue By : Shri M.K.Gautam, Pr. Cit (Osd) Pr. Cit (Osd) Date Of Hearing : 28 /0 06/2023 Date Of Pronouncement : 28 /0 /06/2023 O R D E R Per Bench

Tds- P a g e 7 | 31 Assessment Year : 2018-19 Kolkata 22,151/-) P a g e 8 | 31 Assessment Year : 2018-19 6. He further drew our attention to page 46 of the paper book, which was the further enquiry by the AO in the course of ‘e’ assessment, wherein, details of the persons who have given

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". If one reads the observation of the Supreme Court, the words "such sum" clearly indicate that the observation refers to a case of composite payment where the payer has a doubt regarding the inclusion of an amount in such payment which is exigible to tax in India. In our view, the above observations of this Court in Transmission Corpn

SUBHASHREE ENTERPRISES,SAMBALPUR vs. ACIT, SAMBALPUR

In the result, appeal filed by the assessee is allowed

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

TDS on that score. 13. We find that this Bench of the Tribunal in the case of R.R.Carrying Corporation (supra) has held as under: “7. The stand of the assessee is that disallowance has been made because of non-deduction of tax at source and deposit to the Government exchequer. While coming to the said conclusion for disallowance

MEDIA ANUPAM LTD.,BERHAMPUR vs. ITO (TDS)-2, BHUBANESWAR

In the result, appeals of the assessee in ITA Nos

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अपीऱ सं./Ita Nos.440 To 449/Ctk/2019 (Ay:2014-2015)( Quarter-1) 26Q (Ay:2014-2015)( Quarter-2) 26Q (Ay:2014-2015) (Quarter-3) 26Q (Ay:2014-2015) (Quarter-4) 26Q (Ay:2015-2016) (Quarter-1) 26Q (Ay:2015-2016) (Quarter-2) 26Q (Ay:2015-2016) (Quarter-3) 26Q (Ay:2015-2016) (Quarter-4) 26Q (Ay:2016-2017) (Quarter-3) 26Q (Ay:2016-2017) (Quarter-4) 26Q Media Anupam Ltd. Vs. Ito(Tds)-2, Bhubaneswar Panchsheela Marg, Industrial Estate, Berhampur-760008 Pan No. Aabcm 2118 B, Tanno. : Bbnm00762G (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ननधाारिती की ओर से /Assessee By : Shri A.K.Padhy, Fca िाजस्व की ओर से /Revenue By : Shri J.K.Lenka, Dr सुनवाई की तािीख / Date Of Hearing : 24/02/2020 घोषणा की तािीख/Date Of Pronouncement : 25/02/2020 आदेश / O R D E R Per Bench : These Are The Ten Appeals Have Been Filed By The Assessee Against The Order Of Cit(A)-1, Bhubaneswar All Dated 25.09.2019 For The 1St To 4Th Quarters For The Financial Year 2013-2014 Relevant To Assessment Year 2014-2015, For The 1St To 4Th Quarters For The Financial Year 2014- 2015 Relevant To Assessment Year 2015-2016 & For The 3Rd & 4Th Quarters For The Financial Year 2015-2016 Relevant To Assessment Year 2016-2017, Respectively

31,200/- 2014-2015 26Q-1 15.07.2014 29.09.2015 441 days 88,280/- 2014-2015 26Q-2 31.10.2014 29.09.2015 333 days 66,600/- 2014-2015 26Q-3 15.01.2015 29.09.2015 257 days 51,400/- 2014-2015 26Q-4 15.05.2015 29.09.2015 137 days 27,400/- 2015-2016 26Q-3 15.01.2016 02.04.2016 78 days 15,600/- 2015-2016 26Q-4 16.05.2016 12.08.2016 88 days

MEDIA ANUPAM LTD.,BERHAMPUR vs. ITO (TDS)-2, BHUBANESWAR

In the result, appeals of the assessee in ITA Nos

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अपीऱ सं./Ita Nos.440 To 449/Ctk/2019 (Ay:2014-2015)( Quarter-1) 26Q (Ay:2014-2015)( Quarter-2) 26Q (Ay:2014-2015) (Quarter-3) 26Q (Ay:2014-2015) (Quarter-4) 26Q (Ay:2015-2016) (Quarter-1) 26Q (Ay:2015-2016) (Quarter-2) 26Q (Ay:2015-2016) (Quarter-3) 26Q (Ay:2015-2016) (Quarter-4) 26Q (Ay:2016-2017) (Quarter-3) 26Q (Ay:2016-2017) (Quarter-4) 26Q Media Anupam Ltd. Vs. Ito(Tds)-2, Bhubaneswar Panchsheela Marg, Industrial Estate, Berhampur-760008 Pan No. Aabcm 2118 B, Tanno. : Bbnm00762G (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ननधाारिती की ओर से /Assessee By : Shri A.K.Padhy, Fca िाजस्व की ओर से /Revenue By : Shri J.K.Lenka, Dr सुनवाई की तािीख / Date Of Hearing : 24/02/2020 घोषणा की तािीख/Date Of Pronouncement : 25/02/2020 आदेश / O R D E R Per Bench : These Are The Ten Appeals Have Been Filed By The Assessee Against The Order Of Cit(A)-1, Bhubaneswar All Dated 25.09.2019 For The 1St To 4Th Quarters For The Financial Year 2013-2014 Relevant To Assessment Year 2014-2015, For The 1St To 4Th Quarters For The Financial Year 2014- 2015 Relevant To Assessment Year 2015-2016 & For The 3Rd & 4Th Quarters For The Financial Year 2015-2016 Relevant To Assessment Year 2016-2017, Respectively

31,200/- 2014-2015 26Q-1 15.07.2014 29.09.2015 441 days 88,280/- 2014-2015 26Q-2 31.10.2014 29.09.2015 333 days 66,600/- 2014-2015 26Q-3 15.01.2015 29.09.2015 257 days 51,400/- 2014-2015 26Q-4 15.05.2015 29.09.2015 137 days 27,400/- 2015-2016 26Q-3 15.01.2016 02.04.2016 78 days 15,600/- 2015-2016 26Q-4 16.05.2016 12.08.2016 88 days

MEDIA ANUPAM LTD.,BERHAMPUR vs. ITO (TDS)-2, BHUBANESWAR

In the result, appeals of the assessee in ITA Nos

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अपीऱ सं./Ita Nos.440 To 449/Ctk/2019 (Ay:2014-2015)( Quarter-1) 26Q (Ay:2014-2015)( Quarter-2) 26Q (Ay:2014-2015) (Quarter-3) 26Q (Ay:2014-2015) (Quarter-4) 26Q (Ay:2015-2016) (Quarter-1) 26Q (Ay:2015-2016) (Quarter-2) 26Q (Ay:2015-2016) (Quarter-3) 26Q (Ay:2015-2016) (Quarter-4) 26Q (Ay:2016-2017) (Quarter-3) 26Q (Ay:2016-2017) (Quarter-4) 26Q Media Anupam Ltd. Vs. Ito(Tds)-2, Bhubaneswar Panchsheela Marg, Industrial Estate, Berhampur-760008 Pan No. Aabcm 2118 B, Tanno. : Bbnm00762G (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ननधाारिती की ओर से /Assessee By : Shri A.K.Padhy, Fca िाजस्व की ओर से /Revenue By : Shri J.K.Lenka, Dr सुनवाई की तािीख / Date Of Hearing : 24/02/2020 घोषणा की तािीख/Date Of Pronouncement : 25/02/2020 आदेश / O R D E R Per Bench : These Are The Ten Appeals Have Been Filed By The Assessee Against The Order Of Cit(A)-1, Bhubaneswar All Dated 25.09.2019 For The 1St To 4Th Quarters For The Financial Year 2013-2014 Relevant To Assessment Year 2014-2015, For The 1St To 4Th Quarters For The Financial Year 2014- 2015 Relevant To Assessment Year 2015-2016 & For The 3Rd & 4Th Quarters For The Financial Year 2015-2016 Relevant To Assessment Year 2016-2017, Respectively

31,200/- 2014-2015 26Q-1 15.07.2014 29.09.2015 441 days 88,280/- 2014-2015 26Q-2 31.10.2014 29.09.2015 333 days 66,600/- 2014-2015 26Q-3 15.01.2015 29.09.2015 257 days 51,400/- 2014-2015 26Q-4 15.05.2015 29.09.2015 137 days 27,400/- 2015-2016 26Q-3 15.01.2016 02.04.2016 78 days 15,600/- 2015-2016 26Q-4 16.05.2016 12.08.2016 88 days

MEDIA ANUPAM LTD.,BERHAMPUR vs. ITO (TDS)-2, BHUBANESWAR

In the result, appeals of the assessee in ITA Nos

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अपीऱ सं./Ita Nos.440 To 449/Ctk/2019 (Ay:2014-2015)( Quarter-1) 26Q (Ay:2014-2015)( Quarter-2) 26Q (Ay:2014-2015) (Quarter-3) 26Q (Ay:2014-2015) (Quarter-4) 26Q (Ay:2015-2016) (Quarter-1) 26Q (Ay:2015-2016) (Quarter-2) 26Q (Ay:2015-2016) (Quarter-3) 26Q (Ay:2015-2016) (Quarter-4) 26Q (Ay:2016-2017) (Quarter-3) 26Q (Ay:2016-2017) (Quarter-4) 26Q Media Anupam Ltd. Vs. Ito(Tds)-2, Bhubaneswar Panchsheela Marg, Industrial Estate, Berhampur-760008 Pan No. Aabcm 2118 B, Tanno. : Bbnm00762G (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ननधाारिती की ओर से /Assessee By : Shri A.K.Padhy, Fca िाजस्व की ओर से /Revenue By : Shri J.K.Lenka, Dr सुनवाई की तािीख / Date Of Hearing : 24/02/2020 घोषणा की तािीख/Date Of Pronouncement : 25/02/2020 आदेश / O R D E R Per Bench : These Are The Ten Appeals Have Been Filed By The Assessee Against The Order Of Cit(A)-1, Bhubaneswar All Dated 25.09.2019 For The 1St To 4Th Quarters For The Financial Year 2013-2014 Relevant To Assessment Year 2014-2015, For The 1St To 4Th Quarters For The Financial Year 2014- 2015 Relevant To Assessment Year 2015-2016 & For The 3Rd & 4Th Quarters For The Financial Year 2015-2016 Relevant To Assessment Year 2016-2017, Respectively

31,200/- 2014-2015 26Q-1 15.07.2014 29.09.2015 441 days 88,280/- 2014-2015 26Q-2 31.10.2014 29.09.2015 333 days 66,600/- 2014-2015 26Q-3 15.01.2015 29.09.2015 257 days 51,400/- 2014-2015 26Q-4 15.05.2015 29.09.2015 137 days 27,400/- 2015-2016 26Q-3 15.01.2016 02.04.2016 78 days 15,600/- 2015-2016 26Q-4 16.05.2016 12.08.2016 88 days

MEDIA ANUPAM LTD.,BERHAMPUR vs. ITO (TDS)-2, BHUBANESWAR

In the result, appeals of the assessee in ITA Nos

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अपीऱ सं./Ita Nos.440 To 449/Ctk/2019 (Ay:2014-2015)( Quarter-1) 26Q (Ay:2014-2015)( Quarter-2) 26Q (Ay:2014-2015) (Quarter-3) 26Q (Ay:2014-2015) (Quarter-4) 26Q (Ay:2015-2016) (Quarter-1) 26Q (Ay:2015-2016) (Quarter-2) 26Q (Ay:2015-2016) (Quarter-3) 26Q (Ay:2015-2016) (Quarter-4) 26Q (Ay:2016-2017) (Quarter-3) 26Q (Ay:2016-2017) (Quarter-4) 26Q Media Anupam Ltd. Vs. Ito(Tds)-2, Bhubaneswar Panchsheela Marg, Industrial Estate, Berhampur-760008 Pan No. Aabcm 2118 B, Tanno. : Bbnm00762G (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ननधाारिती की ओर से /Assessee By : Shri A.K.Padhy, Fca िाजस्व की ओर से /Revenue By : Shri J.K.Lenka, Dr सुनवाई की तािीख / Date Of Hearing : 24/02/2020 घोषणा की तािीख/Date Of Pronouncement : 25/02/2020 आदेश / O R D E R Per Bench : These Are The Ten Appeals Have Been Filed By The Assessee Against The Order Of Cit(A)-1, Bhubaneswar All Dated 25.09.2019 For The 1St To 4Th Quarters For The Financial Year 2013-2014 Relevant To Assessment Year 2014-2015, For The 1St To 4Th Quarters For The Financial Year 2014- 2015 Relevant To Assessment Year 2015-2016 & For The 3Rd & 4Th Quarters For The Financial Year 2015-2016 Relevant To Assessment Year 2016-2017, Respectively

31,200/- 2014-2015 26Q-1 15.07.2014 29.09.2015 441 days 88,280/- 2014-2015 26Q-2 31.10.2014 29.09.2015 333 days 66,600/- 2014-2015 26Q-3 15.01.2015 29.09.2015 257 days 51,400/- 2014-2015 26Q-4 15.05.2015 29.09.2015 137 days 27,400/- 2015-2016 26Q-3 15.01.2016 02.04.2016 78 days 15,600/- 2015-2016 26Q-4 16.05.2016 12.08.2016 88 days

MEDIA ANUPAM LTD.,BERHAMPUR vs. ITO (TDS)-2, BHUBANESWAR

In the result, appeals of the assessee in ITA Nos

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अपीऱ सं./Ita Nos.440 To 449/Ctk/2019 (Ay:2014-2015)( Quarter-1) 26Q (Ay:2014-2015)( Quarter-2) 26Q (Ay:2014-2015) (Quarter-3) 26Q (Ay:2014-2015) (Quarter-4) 26Q (Ay:2015-2016) (Quarter-1) 26Q (Ay:2015-2016) (Quarter-2) 26Q (Ay:2015-2016) (Quarter-3) 26Q (Ay:2015-2016) (Quarter-4) 26Q (Ay:2016-2017) (Quarter-3) 26Q (Ay:2016-2017) (Quarter-4) 26Q Media Anupam Ltd. Vs. Ito(Tds)-2, Bhubaneswar Panchsheela Marg, Industrial Estate, Berhampur-760008 Pan No. Aabcm 2118 B, Tanno. : Bbnm00762G (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ननधाारिती की ओर से /Assessee By : Shri A.K.Padhy, Fca िाजस्व की ओर से /Revenue By : Shri J.K.Lenka, Dr सुनवाई की तािीख / Date Of Hearing : 24/02/2020 घोषणा की तािीख/Date Of Pronouncement : 25/02/2020 आदेश / O R D E R Per Bench : These Are The Ten Appeals Have Been Filed By The Assessee Against The Order Of Cit(A)-1, Bhubaneswar All Dated 25.09.2019 For The 1St To 4Th Quarters For The Financial Year 2013-2014 Relevant To Assessment Year 2014-2015, For The 1St To 4Th Quarters For The Financial Year 2014- 2015 Relevant To Assessment Year 2015-2016 & For The 3Rd & 4Th Quarters For The Financial Year 2015-2016 Relevant To Assessment Year 2016-2017, Respectively

31,200/- 2014-2015 26Q-1 15.07.2014 29.09.2015 441 days 88,280/- 2014-2015 26Q-2 31.10.2014 29.09.2015 333 days 66,600/- 2014-2015 26Q-3 15.01.2015 29.09.2015 257 days 51,400/- 2014-2015 26Q-4 15.05.2015 29.09.2015 137 days 27,400/- 2015-2016 26Q-3 15.01.2016 02.04.2016 78 days 15,600/- 2015-2016 26Q-4 16.05.2016 12.08.2016 88 days

MEDIA ANUPAM LTD.,BERHAMPUR vs. ITO (TDS)-2, BHUBANESWAR

In the result, appeals of the assessee in ITA Nos

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अपीऱ सं./Ita Nos.440 To 449/Ctk/2019 (Ay:2014-2015)( Quarter-1) 26Q (Ay:2014-2015)( Quarter-2) 26Q (Ay:2014-2015) (Quarter-3) 26Q (Ay:2014-2015) (Quarter-4) 26Q (Ay:2015-2016) (Quarter-1) 26Q (Ay:2015-2016) (Quarter-2) 26Q (Ay:2015-2016) (Quarter-3) 26Q (Ay:2015-2016) (Quarter-4) 26Q (Ay:2016-2017) (Quarter-3) 26Q (Ay:2016-2017) (Quarter-4) 26Q Media Anupam Ltd. Vs. Ito(Tds)-2, Bhubaneswar Panchsheela Marg, Industrial Estate, Berhampur-760008 Pan No. Aabcm 2118 B, Tanno. : Bbnm00762G (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ननधाारिती की ओर से /Assessee By : Shri A.K.Padhy, Fca िाजस्व की ओर से /Revenue By : Shri J.K.Lenka, Dr सुनवाई की तािीख / Date Of Hearing : 24/02/2020 घोषणा की तािीख/Date Of Pronouncement : 25/02/2020 आदेश / O R D E R Per Bench : These Are The Ten Appeals Have Been Filed By The Assessee Against The Order Of Cit(A)-1, Bhubaneswar All Dated 25.09.2019 For The 1St To 4Th Quarters For The Financial Year 2013-2014 Relevant To Assessment Year 2014-2015, For The 1St To 4Th Quarters For The Financial Year 2014- 2015 Relevant To Assessment Year 2015-2016 & For The 3Rd & 4Th Quarters For The Financial Year 2015-2016 Relevant To Assessment Year 2016-2017, Respectively

31,200/- 2014-2015 26Q-1 15.07.2014 29.09.2015 441 days 88,280/- 2014-2015 26Q-2 31.10.2014 29.09.2015 333 days 66,600/- 2014-2015 26Q-3 15.01.2015 29.09.2015 257 days 51,400/- 2014-2015 26Q-4 15.05.2015 29.09.2015 137 days 27,400/- 2015-2016 26Q-3 15.01.2016 02.04.2016 78 days 15,600/- 2015-2016 26Q-4 16.05.2016 12.08.2016 88 days