ARSS INFRASTRUCTURE PROJECTS LTD.,BHUBANESWAR vs. DCIT, CORPORATION CIRCLE- 1(1), BHUBANESWAR

In the result, appeal of the assessee is partly allowed

Bench: Shri Chandra Mohan Garg & Laxmi Prasad Sahuassessment Year : 2012-2013

54,656 5. Before the AO, since the assessee could not explain the reasons for non-deposit before due date of filing the return of income, the Assessing Officer disallowed the same and added to the total income of the assessee. 6. On appeal before the ld CIT(A), the assessee explained that due to economic slowdown of infrastructure industry

M/S. B.K. JENA & ASSOCIATES,KUJANG vs. PR. CIT, CUTTACK

In the result, appeal of the assessee stands partly allowed

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaassessment Year : 2014-15 M/S. B.K.Jena & Associates, M/S. B.K.Jena & Associates, Vs. Pr. Cit, Cuttack Pr. Cit, Cuttack Rangiagarh, Rangiagarh, Jhimani, Jhimani, Kujang, Kujang, Jagatsinghpur Jagatsinghpur Pan/Gir No. No.Aagfb 4157 P (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri P.R.Mohanty P.R.Mohanty, Ar Revenue By : Shri M.K.Gautam, Cit ( Cit (Dr) Date Of Hearing : 16/9/ 20 / 2022 Date Of Pronouncement : 16/ /9/2022 O R D E R Per Bench

54 taxmann.com 329) wherein it was held that where Chartered Accountant representing assessee-society filed appeal before Tribunal with a delay of 347 days taking a plea that he had gone for audit of a bank and in meantime his staff filed papers belonging to assessee in record, since delay was not explained on day to day basis, appeal

K.P. PRIME ASSETS PVT. LTD.,CUTTACK vs. ACIT, CIRCLE-2(1) , CUTTACK

In the result, the appeal of the assessee and revenue are allowed for statistical purposes

TDS is found to have been made with an intention to depict the transaction as true, because of the fact that the provisions of section 194C does not warrant any deduction on purchase of materials. The circumstantial back ground of the events involved in this case clearly leads to the contumacious nature of the assessee to inflate expenses and squeeze

ACIT, CIRCLE- 2(1), CUTTACK vs. K P PRIME ASSETS (P) LTD. , CUTTACK

In the result, the appeal of the assessee and revenue are allowed for statistical purposes

TDS is found to have been made with an intention to depict the transaction as true, because of the fact that the provisions of section 194C does not warrant any deduction on purchase of materials. The circumstantial back ground of the events involved in this case clearly leads to the contumacious nature of the assessee to inflate expenses and squeeze

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1), CUTTACK vs. SRI DIPENDRA BAHADUR SINGH, KEONJHAR

In the result, appeal of the revenue is dismissed

Bench: S/ S/Shri Chandra Mohan Garg, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaassessment Year : 2013-14 Dcit, Circle-1(1), 1(1), Vs. Sri Dipendra Bahadur Singh, Sri Dipendra Bahadur Singh, Cuttack Hudisahi, Joda, Keonjhar Hudisahi, Joda, Keonjhar Pan/Gir No. No.Adjps 5869 D (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri S.K.Agarwal S.K.Agarwalla, Ar Revenue By : Shri M.K.Goutam, M.K.Goutam, Cit (Dr) Date Of Hearing : 30/3/ 20 / 2022 Date Of Pronouncement : 6 /4 4/2022 O R D E R Per C.M.Garg G, Jm

section 194A(3)(iii) and the Pr. CIT, Cuttack in his order u/s. 263 dt. 08/03/2016 had accepted this. However, in spite of this the AO in the order u/s. 263/143(3] dt. 31/10/2016 added an amount of Rs. 8,54,149/- u/s. 40(a)(ia) on account of non-deduction of TDS

DCIT, BHUBANESWAR vs. M/S. ORISSA HYDRO POWER CORPORATION LTD., BHUBANESWAR

In the result, appeals of the revenue as well as the assessee are partly allowed for statistical purposes

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpia

54. In reply, ld AR submitted that the assessee had received the interest during the assessment year 2007-08 and TDS has also been deducted in the assessment year 2007-08 and as the assessee would not get benefit of TDS in any other year, the same should be taxed in the year in which the assessee has received

M/S. ODISHA HYDRO POWER CORPORATON LTD.,BHUBANESWAR vs. ACIT, BHUBANESWAR

In the result, appeals of the revenue as well as the assessee are partly allowed for statistical purposes

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpia

54. In reply, ld AR submitted that the assessee had received the interest during the assessment year 2007-08 and TDS has also been deducted in the assessment year 2007-08 and as the assessee would not get benefit of TDS in any other year, the same should be taxed in the year in which the assessee has received

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

In the result, appeals of the revenue as well as the assessee are partly allowed for statistical purposes

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpia

54. In reply, ld AR submitted that the assessee had received the interest during the assessment year 2007-08 and TDS has also been deducted in the assessment year 2007-08 and as the assessee would not get benefit of TDS in any other year, the same should be taxed in the year in which the assessee has received

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

In the result, appeals of the revenue as well as the assessee are partly allowed for statistical purposes

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpia

54. In reply, ld AR submitted that the assessee had received the interest during the assessment year 2007-08 and TDS has also been deducted in the assessment year 2007-08 and as the assessee would not get benefit of TDS in any other year, the same should be taxed in the year in which the assessee has received

M/S. ODISHA HYDRO POWER CORPORATION LIMITED,BHUBANESWAR vs. ACIT, CORPORATE CIRCLE-1(2), BHUBAN\ESWAR

In the result, appeals of the revenue as well as the assessee are partly allowed for statistical purposes

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpia

54. In reply, ld AR submitted that the assessee had received the interest during the assessment year 2007-08 and TDS has also been deducted in the assessment year 2007-08 and as the assessee would not get benefit of TDS in any other year, the same should be taxed in the year in which the assessee has received

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

In the result, appeals of the revenue as well as the assessee are partly allowed for statistical purposes

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpia

54. In reply, ld AR submitted that the assessee had received the interest during the assessment year 2007-08 and TDS has also been deducted in the assessment year 2007-08 and as the assessee would not get benefit of TDS in any other year, the same should be taxed in the year in which the assessee has received

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

In the result, appeals of the revenue as well as the assessee are partly allowed for statistical purposes

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpia

54. In reply, ld AR submitted that the assessee had received the interest during the assessment year 2007-08 and TDS has also been deducted in the assessment year 2007-08 and as the assessee would not get benefit of TDS in any other year, the same should be taxed in the year in which the assessee has received

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

In the result, appeals of the revenue as well as the assessee are partly allowed for statistical purposes

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpia

54. In reply, ld AR submitted that the assessee had received the interest during the assessment year 2007-08 and TDS has also been deducted in the assessment year 2007-08 and as the assessee would not get benefit of TDS in any other year, the same should be taxed in the year in which the assessee has received

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

In the result, appeals of the revenue as well as the assessee are partly allowed for statistical purposes

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpia

54. In reply, ld AR submitted that the assessee had received the interest during the assessment year 2007-08 and TDS has also been deducted in the assessment year 2007-08 and as the assessee would not get benefit of TDS in any other year, the same should be taxed in the year in which the assessee has received

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

In the result, appeals of the revenue as well as the assessee are partly allowed for statistical purposes

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpia

54. In reply, ld AR submitted that the assessee had received the interest during the assessment year 2007-08 and TDS has also been deducted in the assessment year 2007-08 and as the assessee would not get benefit of TDS in any other year, the same should be taxed in the year in which the assessee has received

ACIT, BHUBANESWAR vs. ORISSA HYDRO POWER CORPORATION LTD., BHUBANESWAR

In the result, appeals of the revenue as well as the assessee are partly allowed for statistical purposes

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpia

54. In reply, ld AR submitted that the assessee had received the interest during the assessment year 2007-08 and TDS has also been deducted in the assessment year 2007-08 and as the assessee would not get benefit of TDS in any other year, the same should be taxed in the year in which the assessee has received

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

In the result, appeals of the revenue as well as the assessee are partly allowed for statistical purposes

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpia

54. In reply, ld AR submitted that the assessee had received the interest during the assessment year 2007-08 and TDS has also been deducted in the assessment year 2007-08 and as the assessee would not get benefit of TDS in any other year, the same should be taxed in the year in which the assessee has received

DCIT, BHUBANESWAR vs. M/S. MGM MINERALS LTD., BHUBANESWAR

In the result, for A.Y. 2010-11 Cross appeals in ITANo

Bench: Shri C.M. Garg, Jm & Shri Manish Borad, Am आयकर अपीऱ सं./Ita No.420/Ctk/2015 (नििाारण वषा / Assessment Year :2010-2011) Mgm Minerals Limited Vs Jcit-Range-1, 2-A, Forest Park Bhubaneswar Bhubaneswar-751009 Pan No. : Aadcm2818E (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) ..

TDS deducted and deposited by the assessee. We, however, on perusal of details of advertisement and publicity at pages 178 to 249 of the paper book showing list of expenses of Rs.9,54,500/-, find that the assessee has rightly deducted tax at source on the applicable expenses. Therefore, no disallowance was called for u/s40

MGM MINERALS LIMITED,BHUBANESWAR vs. JCIT, BHUBANESWAR

In the result, for A.Y. 2010-11 Cross appeals in ITANo

Bench: Shri C.M. Garg, Jm & Shri Manish Borad, Am आयकर अपीऱ सं./Ita No.420/Ctk/2015 (नििाारण वषा / Assessment Year :2010-2011) Mgm Minerals Limited Vs Jcit-Range-1, 2-A, Forest Park Bhubaneswar Bhubaneswar-751009 Pan No. : Aadcm2818E (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) ..

TDS deducted and deposited by the assessee. We, however, on perusal of details of advertisement and publicity at pages 178 to 249 of the paper book showing list of expenses of Rs.9,54,500/-, find that the assessee has rightly deducted tax at source on the applicable expenses. Therefore, no disallowance was called for u/s40