M/S TATA SELESERVICES LIMITED,BHUBANESWAR vs. ACIT(TDS), BHUBANESWAR

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

Bench: Shri N.S.Saini, Am & Shri Pavan Kumar Gadale, Jm आयकर अपील सं./Ita No.437/Ctk/2012 (धनधाारण वषा / Assessment Year :2007-2008) M/S Tata Teleservices Limited, Vs. Acit(Tds), Bhubaneswar Module-B&C, 3Rd Floor, Fortune Tower, Chandrasekharpur, Bhubaneswar-751023 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No. : Aaact 2438 A (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) धनधााररती की ओर से /Assessee By : Shri Sanjay Chopra, Ar राजस्व की ओर से /Revenue By : Shri D.K.Pradhan, Dr सुनवाई की तारीख / Date Of Hearing : 11/07/2017 घोषणा की तारीख/Date Of Pronouncement 14/07/2017 आदेश / O R D E R Per Shri Pavan Kumar Gadale, Jm: The Assessee Has Filed An Appeal Against The Order Of Cit(A)-1, Bhubaneswar, Passed In Ita No.0088/08-09, Dated 03.05.2012, U/S.201(1)/201(1A) Of The Income Tax Act. 2. The Assessee Has Raised The Grounds That The Cit(A) Erred In Confirming The Addition Holding That Provisions Of Section 194H Of The Income Tax Act, 1961 Are Applicable On The Discounts, On Sale Of Recharge Vouchers & The Starter Kits Made By The Assessee & Also Challenged The Action Of Cit(A) In Respect Of Business Transaction Of The Assessee Based On The Conduct Of The Parties Including The Agreement Entered With Its Distributors To Be That Of Principal To Principal Basis & Not That Of Principal To Agent Basis. 3. Brief Facts Of The Case Are That The Assessee Is Engaged In The Business Of Providing Telecommunication Services Comprising Basic

TDS liability u/s.201(1) and interest liability u/s.201(1A) of the Act and computed total demand of Rs.14,46,864/- and passed the order u/s.201(1)/201(1A) r.w.s.194H of the Act, dated 2.6.2008. 4. Aggrieved by the order of the AO, the assessee filed an appeal before the CIT(A). In the appellate proceedings, the ld. CIT(A) dealt

ACIT, CUTTACK vs. M/S. CUTTACK CENTRAL CO-OPERATIVE BANK LIMITED, CUTTACK

In the result, appeals filed by the assessee in ITA Nos

Section 40(a)(ia) of the Act and ld. AO made disallowance of Rs.24,99,770/-. The ld.AO also dealt with the bye-laws and the circulars & ITA Nos.394 to 396/2015 and the deduction allowable u/s.80P(2)(a)(i) and finally concluded that the only primary agricultural credit societies and primary cooperative agricultural and rural development bank are qualified

M/S. CUTTACK CENTRAL CO-OPERATIVE BANK LIMITED,CUTTACK vs. ACIT, CUTTACK

In the result, appeals filed by the assessee in ITA Nos

Section 40(a)(ia) of the Act and ld. AO made disallowance of Rs.24,99,770/-. The ld.AO also dealt with the bye-laws and the circulars & ITA Nos.394 to 396/2015 and the deduction allowable u/s.80P(2)(a)(i) and finally concluded that the only primary agricultural credit societies and primary cooperative agricultural and rural development bank are qualified

M/S. CUTTACK CENTRAL CO-OPERATIVE BANK LIMITED,CUTTACK vs. ACIT, CUTTACK

In the result, appeals filed by the assessee in ITA Nos

Section 40(a)(ia) of the Act and ld. AO made disallowance of Rs.24,99,770/-. The ld.AO also dealt with the bye-laws and the circulars & ITA Nos.394 to 396/2015 and the deduction allowable u/s.80P(2)(a)(i) and finally concluded that the only primary agricultural credit societies and primary cooperative agricultural and rural development bank are qualified

ACIT, CUTTACK vs. M/S. CUTTACK CENTRAL CO-OPERATIVE BANK LIMITED, CUTTACK

In the result, appeals filed by the assessee in ITA Nos

Section 40(a)(ia) of the Act and ld. AO made disallowance of Rs.24,99,770/-. The ld.AO also dealt with the bye-laws and the circulars & ITA Nos.394 to 396/2015 and the deduction allowable u/s.80P(2)(a)(i) and finally concluded that the only primary agricultural credit societies and primary cooperative agricultural and rural development bank are qualified

M/S. CUTTACK CENTRAL CO-OPERATIVE BANK LIMITED,CUTTACK vs. ACIT, CUTTACK

In the result, appeals filed by the assessee in ITA Nos

Section 40(a)(ia) of the Act and ld. AO made disallowance of Rs.24,99,770/-. The ld.AO also dealt with the bye-laws and the circulars & ITA Nos.394 to 396/2015 and the deduction allowable u/s.80P(2)(a)(i) and finally concluded that the only primary agricultural credit societies and primary cooperative agricultural and rural development bank are qualified

ACIT, CUTTACK vs. M/S. CUTTACK CENTRAL CO-OPERATIVE BANK LIMITED, CUTTACK

In the result, appeals filed by the assessee in ITA Nos

Section 40(a)(ia) of the Act and ld. AO made disallowance of Rs.24,99,770/-. The ld.AO also dealt with the bye-laws and the circulars & ITA Nos.394 to 396/2015 and the deduction allowable u/s.80P(2)(a)(i) and finally concluded that the only primary agricultural credit societies and primary cooperative agricultural and rural development bank are qualified

DCIT, CIRCLE-1(2), BHUBANESWAR, BHUBANESWAR vs. M/S. ORISSA SPONGE IRON AND STEEL LTD, BHUBANESWAR

In the result, all the appeals filed by the Revenue are dismissed

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

TDS by the assessee u/s.194J of the Act by invoking the provisions of section 40(a)(ia) of the Act. We find that while making assessment u/s.153A/143(3) of the Act, the addition has to be made on the basis of material found and seized during the course of search. No material has been brought on record by the Assessing

M/S. ODISHA POWER GENERATION CORPORATION LTD.,BHUBANESWAR vs. ACIT, CORPORATE CIRCLE-1(2), BHUBANESWAR

In the result, appeal of the assessee is partly allowed

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaita No Ita No.114/Ctk/2014: Assessment Year Assessment Year : 2010-11

TDS. Though this issue is covered P a g e 11 | 52 OPGC by the Notification No.211/2006 dated 18.08.2006 u/s.l94A(3)(iii)(f) yet it was incumbent on the Id. CIT(A) to allow an opportunity to the A.O. before deleting the disallowance. Thus there is violation of principles of natural justice & Rule-46A. Assessee's appeal a) The Prior

M/S. ODISHA POWER GENERATION CORPORATION LIMITED,BHUBANESWAR vs. DCIT,CORPORATE CIRCLE-1(2), BHUBANESWAR

In the result, appeal of the assessee is partly allowed

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaita No Ita No.114/Ctk/2014: Assessment Year Assessment Year : 2010-11

TDS. Though this issue is covered P a g e 11 | 52 OPGC by the Notification No.211/2006 dated 18.08.2006 u/s.l94A(3)(iii)(f) yet it was incumbent on the Id. CIT(A) to allow an opportunity to the A.O. before deleting the disallowance. Thus there is violation of principles of natural justice & Rule-46A. Assessee's appeal a) The Prior

M/S. ODISHA POWER GENERATION CORPORATION LTD.,BHUBANESWAR vs. DCIT, CIRCLE-1(1), BHUBANESWAR

In the result, appeal of the assessee is partly allowed

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaita No Ita No.114/Ctk/2014: Assessment Year Assessment Year : 2010-11

TDS. Though this issue is covered P a g e 11 | 52 OPGC by the Notification No.211/2006 dated 18.08.2006 u/s.l94A(3)(iii)(f) yet it was incumbent on the Id. CIT(A) to allow an opportunity to the A.O. before deleting the disallowance. Thus there is violation of principles of natural justice & Rule-46A. Assessee's appeal a) The Prior

DCIT, BHUBANESWAR vs. ORISSA POWER GENERATION CORPORATION LTD, BHUBANESWAR

In the result, appeal of the assessee is partly allowed

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaita No Ita No.114/Ctk/2014: Assessment Year Assessment Year : 2010-11

TDS. Though this issue is covered P a g e 11 | 52 OPGC by the Notification No.211/2006 dated 18.08.2006 u/s.l94A(3)(iii)(f) yet it was incumbent on the Id. CIT(A) to allow an opportunity to the A.O. before deleting the disallowance. Thus there is violation of principles of natural justice & Rule-46A. Assessee's appeal a) The Prior

M/S. ODISHA POWER GENERATION CORPORATION LIMITED,BHUBANESWAR vs. DCIT,CORPORATE CIRCLE-1(2), BHUBANESWAR

In the result, appeal of the assessee is partly allowed

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaita No Ita No.114/Ctk/2014: Assessment Year Assessment Year : 2010-11

TDS. Though this issue is covered P a g e 11 | 52 OPGC by the Notification No.211/2006 dated 18.08.2006 u/s.l94A(3)(iii)(f) yet it was incumbent on the Id. CIT(A) to allow an opportunity to the A.O. before deleting the disallowance. Thus there is violation of principles of natural justice & Rule-46A. Assessee's appeal a) The Prior

M/S. ODISHA POWER GENERATION CORPORATION LTD.,BHUBANESWAR vs. ACIT, CORPORATE CIRCLE-1(2), BHUBANESWAR

In the result, appeal of the assessee is partly allowed

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaita No Ita No.114/Ctk/2014: Assessment Year Assessment Year : 2010-11

TDS. Though this issue is covered P a g e 11 | 52 OPGC by the Notification No.211/2006 dated 18.08.2006 u/s.l94A(3)(iii)(f) yet it was incumbent on the Id. CIT(A) to allow an opportunity to the A.O. before deleting the disallowance. Thus there is violation of principles of natural justice & Rule-46A. Assessee's appeal a) The Prior

M/S. ODISHA POWER GENERATION CORPORATION LTD.,BHUBANESWAR vs. DCIT, CIRCLE-1(1), BHUBANESWAR, BHUBANESWAR

In the result, appeal of the assessee is partly allowed

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaita No Ita No.114/Ctk/2014: Assessment Year Assessment Year : 2010-11

TDS. Though this issue is covered P a g e 11 | 52 OPGC by the Notification No.211/2006 dated 18.08.2006 u/s.l94A(3)(iii)(f) yet it was incumbent on the Id. CIT(A) to allow an opportunity to the A.O. before deleting the disallowance. Thus there is violation of principles of natural justice & Rule-46A. Assessee's appeal a) The Prior

ACIT, CORPORATE CIRCLE-1(2), BHUBANESWAR vs. M/S. ORISSA POWER GENERATION CORPORATION LTD., BHUBANESWAR

In the result, appeal of the assessee is partly allowed

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaita No Ita No.114/Ctk/2014: Assessment Year Assessment Year : 2010-11

TDS. Though this issue is covered P a g e 11 | 52 OPGC by the Notification No.211/2006 dated 18.08.2006 u/s.l94A(3)(iii)(f) yet it was incumbent on the Id. CIT(A) to allow an opportunity to the A.O. before deleting the disallowance. Thus there is violation of principles of natural justice & Rule-46A. Assessee's appeal a) The Prior

ACIT, CORPORATE CIRCLE-1(2), BHUBANESWAR vs. M/S. ODISHA POWER GENERATION CORPORATION LTD., BHUBANESWAR

In the result, appeal of the assessee is partly allowed

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaita No Ita No.114/Ctk/2014: Assessment Year Assessment Year : 2010-11

TDS. Though this issue is covered P a g e 11 | 52 OPGC by the Notification No.211/2006 dated 18.08.2006 u/s.l94A(3)(iii)(f) yet it was incumbent on the Id. CIT(A) to allow an opportunity to the A.O. before deleting the disallowance. Thus there is violation of principles of natural justice & Rule-46A. Assessee's appeal a) The Prior

SURESH KUMAR SOMANI,MALKANGIRI vs. ASSISTANT COMMISSIONER OF INCOME TAX, BERHAMPUR, BERHAMPUR

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

Bench: Shri Duvvuru Rl Reddy, Vice- & Shri Rajesh Kumarita No.55 /Ctk/2025 Assessment Year: 2017-18 Suresh Kumar Somani…………………………………................……….……Appellant Motu Road, Korukonda B.O, Alur, Malkangiri (Odisha), Odissa - 764045.. [Pan: Acxps8005Q] Vs. Acit, Berhampur………....………..…………………………...……...…..…..Respondent Appearances By: Shri R. B. Doshi, Ar, Appeared On Behalf Of The Appellant. Shri Vijay Singh, Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : August 19, 2025 Date Of Pronouncing The Order : November 21, 2025 Order Per Rajesh Kumar: This Appeal Filed By The Assessee Is Directed Against The Order Dated 22.03.2024 Of The National Faceless Appeal Centre [‘Cit(A)’] Passed Under Section 250 Of The Income-Tax Act, 1961 (Hereinafter Referred To As “The Act”) For The Assessment Year 2017–18. 2. The Appeal Has Been Filed By The Assessee With A Delay Of 228 Days. The Assessee Has Filed An Affidavit For Condonation Of The Delay. After Considering The Reasons Cited In The Affidavit For Condonation Of Delay, We Find That The Reasons Are Valid & Consequently, The Delay In Filing The Appeal Is Hereby Condoned & We Proceed To Dispose Of The Appeal On Merits.

section 40A(3) of the Act. The Assessing Officer further noticed that assessee received goods from Orissa State Civil Supplies Corporation Limited and claimed TDS of Rs. 59477/- but the assessee suppressed Rs.28,75,629/-. As the assessee failed to give satisfactory explanations, the Assessing Officer made addition of Rs.9,72,000/- u/s 40A(3) and Rs.28