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

TDS is deductible either u/s.1941 or U/S.194J. Since tax is not deductible on the payments made as transmission/wheeling charges, no addition u/s.40(a)(ia) can be made. Accordingly; the addition of Rs.2,84,32,895/- u/s.40(a)(ia) is deleted. ITA Nos.39&69/CTK/2019 ITA Nos.01&65/CTK/2020 CO Nos.11/CTK/2019&08/CTK/2020 42. On perusal of the above observations

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

TDS is deductible either u/s.1941 or U/S.194J. Since tax is not deductible on the payments made as transmission/wheeling charges, no addition u/s.40(a)(ia) can be made. Accordingly; the addition of Rs.2,84,32,895/- u/s.40(a)(ia) is deleted. ITA Nos.39&69/CTK/2019 ITA Nos.01&65/CTK/2020 CO Nos.11/CTK/2019&08/CTK/2020 42. On perusal of the above observations

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

TDS is deductible either u/s.1941 or U/S.194J. Since tax is not deductible on the payments made as transmission/wheeling charges, no addition u/s.40(a)(ia) can be made. Accordingly; the addition of Rs.2,84,32,895/- u/s.40(a)(ia) is deleted. ITA Nos.39&69/CTK/2019 ITA Nos.01&65/CTK/2020 CO Nos.11/CTK/2019&08/CTK/2020 42. On perusal of the above observations

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

TDS is deductible either u/s.1941 or U/S.194J. Since tax is not deductible on the payments made as transmission/wheeling charges, no addition u/s.40(a)(ia) can be made. Accordingly; the addition of Rs.2,84,32,895/- u/s.40(a)(ia) is deleted. ITA Nos.39&69/CTK/2019 ITA Nos.01&65/CTK/2020 CO Nos.11/CTK/2019&08/CTK/2020 42. On perusal of the above observations

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

TDS is deductible either u/s.1941 or U/S.194J. Since tax is not deductible on the payments made as transmission/wheeling charges, no addition u/s.40(a)(ia) can be made. Accordingly; the addition of Rs.2,84,32,895/- u/s.40(a)(ia) is deleted. ITA Nos.39&69/CTK/2019 ITA Nos.01&65/CTK/2020 CO Nos.11/CTK/2019&08/CTK/2020 42. On perusal of the above observations

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/-

Sections 40(a)(ia) and 40A(3)17 of the Act, that the said provisions are intended to enforce due compliance of the requirement of other provisions of the Act and to ensure proper collection of tax as also transparency in dealings of the parties. The necessity of disallowance comes into operation only when default of the nature specified

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

57. Considering the totality of the facts of the case and relying on the case decisions cited above we are of the considered opinion that the remaining amount of Rs.38,26,000 has to be allowed as business expenditure u/s.37 of the IT Act. We direct accordingly. The grounds of appeal no.3 by the appellant is accordingly allowed.” 14. Considering

MAHANADI METAL AND CHEMICALS PRIVATE LIMITED,ROURKELA vs. ITO, WARD-1, ROURKELA

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

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अपीऱ सं./Ita No.496/Ctk/2017 (नििाारण वषा / Assessment Year : 2010 - 2011) M/S Mahanadi Metal & Vs. Ito, Ward-1, Rourkela Chemicals Private Limited, T/4/26/Civil Township, Rourkela-769004 स्थायी ऱेखा सं./Pan No. : Aaccm 4844 R (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. यनधागररती की ओर से /Assessee By : Shri Parimal Kumar Jain, Ca राजस्व की ओर से /Revenue By : Shri Subhendu Dutta, Dr सुनवाई की तारीख / Date Of Hearing : 16/01/2020 घोषणा की तारीख/Date Of Pronouncement : 18/03/2020 आदेश / O R D E R Per L.P.Sahu, Am : This Is An Appeal Filed By The Assessee Against Order Of Cit(A), Sambalpur, Dated 04.09.2017 For The Assessment Year 2010-2011, On The Following Grounds Of Appeal :- 1. On The Fact & Under Circumstances Of The Case The Commissioner (Appeals) Was Not Justified In Holding The Nature Of Expenses Of S/ 957144 Under The Head Commission Instead Of Contract Work. (Para 4). 2. On The Fact & Under Circumstances Of The Case The Commissioner (Appeals) Erred In Understanding The Accounting Entry Of Discount Of Rs. 16,91,687 & Wrongly Treated The Bogus Sundry Creditor. (Para8) 3. On The Fact & Under Circumstances Of The Case The Commissioner (Appeals) Was Not Justified In Rejection Of Additional Evidence & Confirming The Disallowance Of Rs. 999390 For Non-Submission Of Vat Return, (Para-9) 4. On The Fact & Under Circumstances Of The Case The Commissioner (Appeals) Was Unjustified For Not Sending For Remand The Case & Confirming The Addition Of Rs.2799978. 2 2. Brief Facts Of The Case Are That The Assessee Filed Return Of Income

57,144/- has been paid to Shri Khagesh Kumar Patel towards commission and assessee’s sales at Dhanbad, Asansol and Bilaspur. A copy of ledger account of Shri Khagesh Patel was submitted in which it was noticed that no TDS has been made by the assessee, therefore, the AO issued show cause notice stating that the assessee has violated

THE PRINCIPAL OFFICER, SARDA MINES PVT. LTD.,KEONJHAR vs. ACIT(TDS)-II, BHUBANESWAR

In the result, appeals filed by the assessee are allowed

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

section and hence, demand totaling into Rs. 2,99,135,13/- raised on this score is confirmed.” P a g e 6 | 24 ITA Nos. 296, 297 & 298/CT K/ 2017 Asse ssment Years : 2 007 -08 , 20 08- 09 & 200 9-2 010 6. Before us, ld A.R. submitted that the payment of Rs.2,08,52,219/- paid/payable in course

THE PRINCIPAL OFFICER, SARDA MINES PVT. LTD.,KEONJHAR vs. ACIT(TDS)-II, BHUBANESWAR

In the result, appeals filed by the assessee are allowed

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

section and hence, demand totaling into Rs. 2,99,135,13/- raised on this score is confirmed.” P a g e 6 | 24 ITA Nos. 296, 297 & 298/CT K/ 2017 Asse ssment Years : 2 007 -08 , 20 08- 09 & 200 9-2 010 6. Before us, ld A.R. submitted that the payment of Rs.2,08,52,219/- paid/payable in course

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

section Under which TDS deducted 1. Contract works 2,89,34,855.45 or 5,78,700/- Partly disclosed 2,89,34,856 u/s.194C (Rs.2,40,55,730 2. Payment on transfer 56,80,820.90 or 1,13,625/- The AO did not Of immovable property56,80,821 u/s.194 IA enquiry the detai- ls of the proper- ty against which such

M/S. NORTH ELECTRICITY SUPPLY COMPANY OF ORISSA LTD.,BALASORE vs. DCIT (TDS-II), BHUBANESWAR

In the result, appeal of assessee in ITA No

Section 194A(f)(iii) of the Act and prayed for allowing the appeal. Contra, ld. DR relied on the orders of CIT(A). 8. We have heard the rival contentions and perused the material on record. Prima facie, the main crux of the disputed issue is with respect to non-deduction of TDS by the assessee. Ld. AR’s contention

BAISHNAB CHARAN NAYAK,JAGATSINGHPUR vs. ACIT, CUTTACK

Bench: Shri N.S. Saini & Shri Kuldip Singhbaishnab Charan Nayak, Vs. Acit, Circle 1 (1), Hig – 38, Gourav Vihar, Cuttack. Paradeep.

section 142 (1) of the Income-tax Act, 1961 (for short ‘the Act’), but the ld. AR for the assessee has only produced bank account copy and TDS certificates. Due to non- producing the books of account and supporting documents, the AO completed the assessment u/s 144 / 143(3) of the Act by estimating the profit of the assessee

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

DCIT, BHUBANESWAR vs. M/S. G.V.V.CONSTRUCTIONS PVT. LTD., BHUBANESWAR

Appeal of the revenue are dismissed and the appeal of the revenue is dismissed

Bench: Shri N.S.Saini, Am & Shri Pavan Kumar Gadale, Jm आयकर अपील सं./Ita No.297/Ctk/2015 (धनधाारण वषा / Assessment Year :2010-2011) Dcit, Corporate Circle-1(1), Vs. M/S G.V.V. Constructions Bhubaneswar Pvt. Ltd., Plot No.358, Saheed Nagar, Bhubaneswar-751007 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No. : Aaccg 3649 Q (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) & Cross Objection No.36/Ctk/2015 (निर्धारण वर्ा / Assessment Year :2010-2011) M/S G.V.V.Constructions Vs. Dcit, Corporate Circle-1(1), Pvt. Ltd., Plot No.358, Bhubaneswar Saheed Nagar, Bhubaneswar-751007 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No. : Aaccg 3649 Q (अपीलाथी /Appellant) (प्रत्यथी / Respondent) .. राजस्व की ओर से /Revenue By : Shri D.K.Pradhan, Citdr धनधााररती की ओर से /Assessee By : None सुनवाई की तारीख / Date Of Hearing : 03/08/2017 घोषणा की तारीख/Date Of Pronouncement 09/08/2017 आदेश / O R D E R Per Shri Pavan Kumar Gadale, Jm: The Revenue Has Filed An Appeal & The Assessee Has Filed Cross Objection Against The Order Of Cit(A)-2, Bhubaneswar In I.T.Appeal No.0593/2013-14, Dated 9-3-2015, Passed U/S.271(1)(C) & 250 Of The Act. 2. None Appeared On Behalf Of The Assessee When The Matter Was Called For Hearing. Hence, We Proceed To Dispose Off The Appeal On The Basis Of Material Available On Record & The Submissions Of Ld. Dr. 3. We Take Up The Revenue’S Appeal In Ita No.297/Ctk/2015, Wherein The Revenue Has Raised The Following Grounds :-

57,56,090/-. Subsequently the AO issued notice u/s.274 of the Act for levy of penalty u/s.271(1)(c) of the Act. The AO in the penalty proceedings observed that the AO in assessment proceedings has made addition of expenses where cash payments exceeding more than Rs.20000/- are paid and transactions are in violation of provisions of Section

GUDLA BHASKAR RAO,KORAPUT vs. ACIT, BERHAMPUR CIRCLE, BERHAMPUR, BERHAMPUR

In the result, the appeal filed by the assessee is dismissed

Bench: S/Shri N.S Saini & Pavan Kumar Gadaleassessment Year : 2009-2010

57,50,000 made by the AO on account of undisclosed investment in cold storage recorded in impounded book of account by accepting the assessee's contention that the noting in book were estimate only. 3. On the facts and in the circumstances of the case, the Ld. CIT(A) was not justified in deleting

YAZDANI INTERNATIONAL (P) LTD,BHUBANESWAR vs. ACIT, CIRCLE-1(2), BHUBANESWAR, BHUBANESWAR

In the result, the appeal filed by the assessee is dismissed

Bench: S/Shri N.S Saini & Pavan Kumar Gadaleassessment Year : 2009-2010

57,50,000 made by the AO on account of undisclosed investment in cold storage recorded in impounded book of account by accepting the assessee's contention that the noting in book were estimate only. 3. On the facts and in the circumstances of the case, the Ld. CIT(A) was not justified in deleting

DCIT, BHUBANESWAR vs. M/S. B & A MULTIWALL PACKAGING LTD., BHUBANESWAR

Appeal of the revenue is allowed for statistical purposes

Bench: Shri N.S.Saini, Am & Shri Pavan Kumar Gadale, Jm आयकर अपील सं./Ita No.45/Ctk/2015 ("नधा"रण वष" / Assessment Year :2008-2009) M/S B&A Multiwall Packaging Vs. Dcit, Circle-1(1), Limited, (Formerly B&A Multiwall Bhubaneswar-751007 Packaging Limited), C/O Mr.. Shyam Sundar Patri, Chartered Accountant, 1185/1186, Tankapani Road, Bhubaneswar- 751018 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aabcb 2140 C (अपीलाथ" /Appellant) (""यथ" / Respondent) .. & आयकर अपील सं./Ita No.59/Ctk/2015 ("नधा"रण वष" / Assessment Year :2008-2009) Dcit, Circle-1(1), Vs. M/S B&A Multiwall Packaging Bhubaneswar-751007 Limited, (Formerly B&A Multiwall Packaging Limited), C/O Mr.. Shyam Sundar Patri, Chartered Accountant, 1185/1186, Tankapani Road, Bhubaneswar-751018 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aabcb 2140 C (अपीलाथ" /Appellant) (""यथ" / Respondent) .. "नधा"रती क" ओर से /Assessee By : Shri Partha Mukhopadhyay, Ar राज"व क" ओर से /Revenue By : Shri A.K.Mohapatra, Citdr सुनवाई क" तार"ख / Date Of Hearing : 02/08/2017 घोषणा क" तार"ख/Date Of Pronouncement 04/08/2017 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 Dated 3.11.2014, Passed By The Cit(A)-1, Bhubaneswar For The Assessment Year 2008-2009. 2. For The Sake Of Convenience, We Shall Take Into Consideration The Facts Narrated In Ita No.45/Ctk/2015 In Assessee’S Appeal, For Deciding

Section 195(1) shall apply and the CBDT Circular. The assessee has not deducted TDS as it was out of the purview of TDS provisions, we find the ld. CIT(A) has discussed at length on the provisions at page 3 to 11 of the order and considered the findings of AO and submissions of the assessee and judicial decisions

B & A MULTIWALL PACKAGING LIMITED,BHUBANESWAR vs. DCIT, CIRCLE-1(1), BHUBANESWAR

Appeal of the revenue is allowed for statistical purposes

Bench: Shri N.S.Saini, Am & Shri Pavan Kumar Gadale, Jm आयकर अपील सं./Ita No.45/Ctk/2015 ("नधा"रण वष" / Assessment Year :2008-2009) M/S B&A Multiwall Packaging Vs. Dcit, Circle-1(1), Limited, (Formerly B&A Multiwall Bhubaneswar-751007 Packaging Limited), C/O Mr.. Shyam Sundar Patri, Chartered Accountant, 1185/1186, Tankapani Road, Bhubaneswar- 751018 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aabcb 2140 C (अपीलाथ" /Appellant) (""यथ" / Respondent) .. & आयकर अपील सं./Ita No.59/Ctk/2015 ("नधा"रण वष" / Assessment Year :2008-2009) Dcit, Circle-1(1), Vs. M/S B&A Multiwall Packaging Bhubaneswar-751007 Limited, (Formerly B&A Multiwall Packaging Limited), C/O Mr.. Shyam Sundar Patri, Chartered Accountant, 1185/1186, Tankapani Road, Bhubaneswar-751018 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aabcb 2140 C (अपीलाथ" /Appellant) (""यथ" / Respondent) .. "नधा"रती क" ओर से /Assessee By : Shri Partha Mukhopadhyay, Ar राज"व क" ओर से /Revenue By : Shri A.K.Mohapatra, Citdr सुनवाई क" तार"ख / Date Of Hearing : 02/08/2017 घोषणा क" तार"ख/Date Of Pronouncement 04/08/2017 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 Dated 3.11.2014, Passed By The Cit(A)-1, Bhubaneswar For The Assessment Year 2008-2009. 2. For The Sake Of Convenience, We Shall Take Into Consideration The Facts Narrated In Ita No.45/Ctk/2015 In Assessee’S Appeal, For Deciding

Section 195(1) shall apply and the CBDT Circular. The assessee has not deducted TDS as it was out of the purview of TDS provisions, we find the ld. CIT(A) has discussed at length on the provisions at page 3 to 11 of the order and considered the findings of AO and submissions of the assessee and judicial decisions