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

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

92,731/- made by the AO on account of prior period expenses. 8. On the facts and in the circumstances of the case, the Ld. CIT(A) is not justified in law as well as on facts in allowing the bad debt of Rs.28,94,145/- without giving the AO an opportunity in this regard. 9. On the facts

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

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. NEELACHAL ISPAT NIGAM LTD., BHUBANESWAR

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

Bench: Shri N.S.Saini, Am & Shri Pavan Kumar Gadale, Jm आयकर अऩीऱ सं./Ita Nos.382, 298, 435, 299, 436 & 448/Ctk/2015 (नििाारण वषा / Assessment Years :2006-07, 2007-08,2008-09, 2010-11, 2011-12 & 2012-13) Dcit, Corporate Circle- Vs. Neelachal Ispat Nigam Ltd., 1St Floor, Annexe Building, 1(2), Bhubaneswar. Ipicol, House, Janpath, Bhubaneswar-751022 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No. : Aaacn 9433 B (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. & Cross Objection Nos.48, 37, 53, 38 & 54/Ctk/2015 (Arising Out Of Ita Nos.382, 298,435,299,& 436/Ctk/2015) (नििाारण वषा / Assessment Years :2006-07, 2007-08,2008-09, 2010-11, 2011-12) Neelachal Ispat Nigam Ltd., Vs. Acit, Corporate Circle- 1St Floor, Annexe Building, 1(2), Bhubaneswar. Ipicol, House, Janpath, Bhubaneswar-751022 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No. : Aaacn 9433 B (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. & आयकर अऩीऱ सं./Ita No.09/Ctk/2016 (नििाारण वषा / Assessment Year : 2012-2013) Acit, Corporate Circle- Vs. Neelachal Ispat Nigam Ltd., 1St Floor, Annexe Building, 1(2), Bhubaneswar. Ipicol, House, Janpath, Bhubaneswar-751022 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No. : Aaacn 9433 B (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. राजस्व की ओर से /Revenue By : Shri Kunal Singh, Dr ननधााररती की ओर से /Assessee By : Shri Satyajit Mishra, Ar

TDS in respect of payments made outside India and applying the provisions of Section 40(a)(ia) made the addition holding that income has escaped. Further, ld. CIT in revision proceedings u/s.263 has directed for fresh assessment and the assessment was completed as per the revision proceedings on 18.11.2011 determining the loss of Rs.45,26,92

DCIT, BHUBANESWAR vs. NEELACHAL ISPAT NIGAM LTD., BHUBANESWAR

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

Bench: Shri N.S.Saini, Am & Shri Pavan Kumar Gadale, Jm आयकर अऩीऱ सं./Ita Nos.382, 298, 435, 299, 436 & 448/Ctk/2015 (नििाारण वषा / Assessment Years :2006-07, 2007-08,2008-09, 2010-11, 2011-12 & 2012-13) Dcit, Corporate Circle- Vs. Neelachal Ispat Nigam Ltd., 1St Floor, Annexe Building, 1(2), Bhubaneswar. Ipicol, House, Janpath, Bhubaneswar-751022 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No. : Aaacn 9433 B (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. & Cross Objection Nos.48, 37, 53, 38 & 54/Ctk/2015 (Arising Out Of Ita Nos.382, 298,435,299,& 436/Ctk/2015) (नििाारण वषा / Assessment Years :2006-07, 2007-08,2008-09, 2010-11, 2011-12) Neelachal Ispat Nigam Ltd., Vs. Acit, Corporate Circle- 1St Floor, Annexe Building, 1(2), Bhubaneswar. Ipicol, House, Janpath, Bhubaneswar-751022 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No. : Aaacn 9433 B (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. & आयकर अऩीऱ सं./Ita No.09/Ctk/2016 (नििाारण वषा / Assessment Year : 2012-2013) Acit, Corporate Circle- Vs. Neelachal Ispat Nigam Ltd., 1St Floor, Annexe Building, 1(2), Bhubaneswar. Ipicol, House, Janpath, Bhubaneswar-751022 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No. : Aaacn 9433 B (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. राजस्व की ओर से /Revenue By : Shri Kunal Singh, Dr ननधााररती की ओर से /Assessee By : Shri Satyajit Mishra, Ar

TDS in respect of payments made outside India and applying the provisions of Section 40(a)(ia) made the addition holding that income has escaped. Further, ld. CIT in revision proceedings u/s.263 has directed for fresh assessment and the assessment was completed as per the revision proceedings on 18.11.2011 determining the loss of Rs.45,26,92

DCIT, BHUBANESWAR vs. M/S. NEELACHAL ISPAT NIGAM LIMITED, BHUBANESWAR

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

Bench: Shri N.S.Saini, Am & Shri Pavan Kumar Gadale, Jm आयकर अऩीऱ सं./Ita Nos.382, 298, 435, 299, 436 & 448/Ctk/2015 (नििाारण वषा / Assessment Years :2006-07, 2007-08,2008-09, 2010-11, 2011-12 & 2012-13) Dcit, Corporate Circle- Vs. Neelachal Ispat Nigam Ltd., 1St Floor, Annexe Building, 1(2), Bhubaneswar. Ipicol, House, Janpath, Bhubaneswar-751022 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No. : Aaacn 9433 B (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. & Cross Objection Nos.48, 37, 53, 38 & 54/Ctk/2015 (Arising Out Of Ita Nos.382, 298,435,299,& 436/Ctk/2015) (नििाारण वषा / Assessment Years :2006-07, 2007-08,2008-09, 2010-11, 2011-12) Neelachal Ispat Nigam Ltd., Vs. Acit, Corporate Circle- 1St Floor, Annexe Building, 1(2), Bhubaneswar. Ipicol, House, Janpath, Bhubaneswar-751022 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No. : Aaacn 9433 B (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. & आयकर अऩीऱ सं./Ita No.09/Ctk/2016 (नििाारण वषा / Assessment Year : 2012-2013) Acit, Corporate Circle- Vs. Neelachal Ispat Nigam Ltd., 1St Floor, Annexe Building, 1(2), Bhubaneswar. Ipicol, House, Janpath, Bhubaneswar-751022 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No. : Aaacn 9433 B (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. राजस्व की ओर से /Revenue By : Shri Kunal Singh, Dr ननधााररती की ओर से /Assessee By : Shri Satyajit Mishra, Ar

TDS in respect of payments made outside India and applying the provisions of Section 40(a)(ia) made the addition holding that income has escaped. Further, ld. CIT in revision proceedings u/s.263 has directed for fresh assessment and the assessment was completed as per the revision proceedings on 18.11.2011 determining the loss of Rs.45,26,92

ACIT, BHUBANESWAR vs. M/S. NEELACHAL ISPAT NIGAM LTD., BHUBANESWAR

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

Bench: Shri N.S.Saini, Am & Shri Pavan Kumar Gadale, Jm आयकर अऩीऱ सं./Ita Nos.382, 298, 435, 299, 436 & 448/Ctk/2015 (नििाारण वषा / Assessment Years :2006-07, 2007-08,2008-09, 2010-11, 2011-12 & 2012-13) Dcit, Corporate Circle- Vs. Neelachal Ispat Nigam Ltd., 1St Floor, Annexe Building, 1(2), Bhubaneswar. Ipicol, House, Janpath, Bhubaneswar-751022 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No. : Aaacn 9433 B (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. & Cross Objection Nos.48, 37, 53, 38 & 54/Ctk/2015 (Arising Out Of Ita Nos.382, 298,435,299,& 436/Ctk/2015) (नििाारण वषा / Assessment Years :2006-07, 2007-08,2008-09, 2010-11, 2011-12) Neelachal Ispat Nigam Ltd., Vs. Acit, Corporate Circle- 1St Floor, Annexe Building, 1(2), Bhubaneswar. Ipicol, House, Janpath, Bhubaneswar-751022 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No. : Aaacn 9433 B (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. & आयकर अऩीऱ सं./Ita No.09/Ctk/2016 (नििाारण वषा / Assessment Year : 2012-2013) Acit, Corporate Circle- Vs. Neelachal Ispat Nigam Ltd., 1St Floor, Annexe Building, 1(2), Bhubaneswar. Ipicol, House, Janpath, Bhubaneswar-751022 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No. : Aaacn 9433 B (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. राजस्व की ओर से /Revenue By : Shri Kunal Singh, Dr ननधााररती की ओर से /Assessee By : Shri Satyajit Mishra, Ar

TDS in respect of payments made outside India and applying the provisions of Section 40(a)(ia) made the addition holding that income has escaped. Further, ld. CIT in revision proceedings u/s.263 has directed for fresh assessment and the assessment was completed as per the revision proceedings on 18.11.2011 determining the loss of Rs.45,26,92

ACIT(TDS), BHUBANESWAR vs. NEELACHAL ISPAT NIGAM LIMITED, JAJPUR

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

Bench: Shri N.S.Saini, Am & Shri Pavan Kumar Gadale, Jm आयकर अऩीऱ सं./Ita Nos.382, 298, 435, 299, 436 & 448/Ctk/2015 (नििाारण वषा / Assessment Years :2006-07, 2007-08,2008-09, 2010-11, 2011-12 & 2012-13) Dcit, Corporate Circle- Vs. Neelachal Ispat Nigam Ltd., 1St Floor, Annexe Building, 1(2), Bhubaneswar. Ipicol, House, Janpath, Bhubaneswar-751022 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No. : Aaacn 9433 B (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. & Cross Objection Nos.48, 37, 53, 38 & 54/Ctk/2015 (Arising Out Of Ita Nos.382, 298,435,299,& 436/Ctk/2015) (नििाारण वषा / Assessment Years :2006-07, 2007-08,2008-09, 2010-11, 2011-12) Neelachal Ispat Nigam Ltd., Vs. Acit, Corporate Circle- 1St Floor, Annexe Building, 1(2), Bhubaneswar. Ipicol, House, Janpath, Bhubaneswar-751022 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No. : Aaacn 9433 B (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. & आयकर अऩीऱ सं./Ita No.09/Ctk/2016 (नििाारण वषा / Assessment Year : 2012-2013) Acit, Corporate Circle- Vs. Neelachal Ispat Nigam Ltd., 1St Floor, Annexe Building, 1(2), Bhubaneswar. Ipicol, House, Janpath, Bhubaneswar-751022 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No. : Aaacn 9433 B (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. राजस्व की ओर से /Revenue By : Shri Kunal Singh, Dr ननधााररती की ओर से /Assessee By : Shri Satyajit Mishra, Ar

TDS in respect of payments made outside India and applying the provisions of Section 40(a)(ia) made the addition holding that income has escaped. Further, ld. CIT in revision proceedings u/s.263 has directed for fresh assessment and the assessment was completed as per the revision proceedings on 18.11.2011 determining the loss of Rs.45,26,92

ACIT, CORPORATE CIRCLE-1(2), BHUBANESWAR vs. M/S. NEELACHAL ISPAT NIGAM LIMITED, BHUBANESWAR

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

Bench: Shri N.S.Saini, Am & Shri Pavan Kumar Gadale, Jm आयकर अऩीऱ सं./Ita Nos.382, 298, 435, 299, 436 & 448/Ctk/2015 (नििाारण वषा / Assessment Years :2006-07, 2007-08,2008-09, 2010-11, 2011-12 & 2012-13) Dcit, Corporate Circle- Vs. Neelachal Ispat Nigam Ltd., 1St Floor, Annexe Building, 1(2), Bhubaneswar. Ipicol, House, Janpath, Bhubaneswar-751022 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No. : Aaacn 9433 B (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. & Cross Objection Nos.48, 37, 53, 38 & 54/Ctk/2015 (Arising Out Of Ita Nos.382, 298,435,299,& 436/Ctk/2015) (नििाारण वषा / Assessment Years :2006-07, 2007-08,2008-09, 2010-11, 2011-12) Neelachal Ispat Nigam Ltd., Vs. Acit, Corporate Circle- 1St Floor, Annexe Building, 1(2), Bhubaneswar. Ipicol, House, Janpath, Bhubaneswar-751022 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No. : Aaacn 9433 B (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. & आयकर अऩीऱ सं./Ita No.09/Ctk/2016 (नििाारण वषा / Assessment Year : 2012-2013) Acit, Corporate Circle- Vs. Neelachal Ispat Nigam Ltd., 1St Floor, Annexe Building, 1(2), Bhubaneswar. Ipicol, House, Janpath, Bhubaneswar-751022 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No. : Aaacn 9433 B (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. राजस्व की ओर से /Revenue By : Shri Kunal Singh, Dr ननधााररती की ओर से /Assessee By : Shri Satyajit Mishra, Ar

TDS in respect of payments made outside India and applying the provisions of Section 40(a)(ia) made the addition holding that income has escaped. Further, ld. CIT in revision proceedings u/s.263 has directed for fresh assessment and the assessment was completed as per the revision proceedings on 18.11.2011 determining the loss of Rs.45,26,92

DCIT, BHUBANESWAR vs. M/S. NEELACHAL ISPAT NIGAM LIMITED, BHUBANESWAR

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

Bench: Shri N.S.Saini, Am & Shri Pavan Kumar Gadale, Jm आयकर अऩीऱ सं./Ita Nos.382, 298, 435, 299, 436 & 448/Ctk/2015 (नििाारण वषा / Assessment Years :2006-07, 2007-08,2008-09, 2010-11, 2011-12 & 2012-13) Dcit, Corporate Circle- Vs. Neelachal Ispat Nigam Ltd., 1St Floor, Annexe Building, 1(2), Bhubaneswar. Ipicol, House, Janpath, Bhubaneswar-751022 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No. : Aaacn 9433 B (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. & Cross Objection Nos.48, 37, 53, 38 & 54/Ctk/2015 (Arising Out Of Ita Nos.382, 298,435,299,& 436/Ctk/2015) (नििाारण वषा / Assessment Years :2006-07, 2007-08,2008-09, 2010-11, 2011-12) Neelachal Ispat Nigam Ltd., Vs. Acit, Corporate Circle- 1St Floor, Annexe Building, 1(2), Bhubaneswar. Ipicol, House, Janpath, Bhubaneswar-751022 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No. : Aaacn 9433 B (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. & आयकर अऩीऱ सं./Ita No.09/Ctk/2016 (नििाारण वषा / Assessment Year : 2012-2013) Acit, Corporate Circle- Vs. Neelachal Ispat Nigam Ltd., 1St Floor, Annexe Building, 1(2), Bhubaneswar. Ipicol, House, Janpath, Bhubaneswar-751022 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No. : Aaacn 9433 B (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. राजस्व की ओर से /Revenue By : Shri Kunal Singh, Dr ननधााररती की ओर से /Assessee By : Shri Satyajit Mishra, Ar

TDS in respect of payments made outside India and applying the provisions of Section 40(a)(ia) made the addition holding that income has escaped. Further, ld. CIT in revision proceedings u/s.263 has directed for fresh assessment and the assessment was completed as per the revision proceedings on 18.11.2011 determining the loss of Rs.45,26,92

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

SK. GOLAM MUSTAFA,JAJPUR vs. ACIT, CIRCLE-1(1), CUTTACK

In the result, appeal of the assessee is partly allowed

Bench: Shri N.S.Saini, Am & Shri Pavan Kumar Gadale, Jm आयकर अपील सं./Ita No.132/Ctk/2018 Assessment Year: 2012-2013 Sk.Golam Mustafa Vs. Acit, Circle-1(1), Cuttack New Siaria, Trijanga, Rehabilitation Colony, Danagadi, Jajpur-755026 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Akgpm 6161 L (अपीलाथ" /Appellant) (""यथ" / Respondent) .. "नधा"रती क" ओर से /Assessee By : Shri P.K.Sahoo, Ar राज"व क" ओर से /Revenue By : Shri Subhendu Dutta, Dr सुनवाई क" तार"ख / Date Of Hearing : 30/08/2018 घोषणा क" तार"ख/Date Of Pronouncement 31/08/2018 आदेश / O R D E R Per Shri Pavan Kumar Gadale, Jm: This Is An Appeal Filed By The Assessee Against The Order Of Cit(A), Cuttack, Dated 27.02.2018 Passed In I.T.Appeal No.0005/2015-16 For The Assessment Year 2012-2013. 2. The Assessee Has Raised The Following Grounds Of Appeal :- 1. The Order Of Learned Commissioner Of Income Tax(Appeals) Cuttack Confirming The Addition Of Rs 2,35,127/- Made By The Acit,Circle-L(L) Cuttack Under Section 40A(3) Of It Act 1961 In Computing The Business Income Of The Assessee Is Arbitrary To Law & The Facts Of The Case. 2. The Learned Commissioner Of Incometax (Appeats),Cuttack Is Not Justified In Disallowing The Professional Fees Paid Amounting To Rs 6,68,680/- On The Ground That No Tds Has Been Deducted From Such Payments. 3. The Appellant Craves Leave To Add Or Amend Any Grounds Of Appeal. 3. Brief Facts Of The Case Are That The Assessee Is Engaged In The Business Of Contract Work Under The Name & Style Of Royal Enterprises

TDS and also rejected assessee’s contention of disallowance of 30% of the expenses as per the amended provision to Section 40(a)(ia) of the Act w.e.f. 01.04.2015. A query raised in the course of hearing proceedings to the ld. AR whether the recipients have offered this income in their individual assessment, if so evidence to be filed, ld.AR

DCIT, BERHAMPUR CIRCLE, BERHAMPUR vs. ALLIED INFRA SUPPLIERS, GANJAM

In the result, cross objection of the assessee is partly

Bench: S/Shri N.S Saini & Pavan Kumar Gadaleassessment Year :2012-2013 C.O.No.42/Ctk/2018

TDS payable 2011-12 1,92,951.00 Grand Total: 4,42,82,877. 00 Under the circumstances stated by the assessee that its books of account were washed away by cyclone phylin, the above data is considered as sufficient for proving the genuineness of creditors, genuineness of the transactions and the confirmation from the creditors prove the credit worthiness

INCOME TAX OFFICER (TDS), CUTTACK vs. MAA TARINI TRANSPORT PRIVATE LIMITED, BARBIL, KEONJHAR

In the result, appeals of the revenue stand dismissed

Bench: Before Shri George Mathanmember & Manish Agarwal Manish Agarwalita Nos.454 & 455/Ctk/2024 Assessment Year : 2014-15 Income Tax Officer (Tds), Income Tax Officer (Tds), Vs. Maa Tarini Transport Pvt Maa Tarini Transport Pvt Cuttack Ltd., Ltd., Bhadrasahi, Bhadrasahi, Barbil, Barbil, Keonjhar Pan/Gir No.Aafcm 0416 L No.Aafcm 0416 L (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : None Revenue By : Shri S.C.Mohanty, Sr Dr : Shri S.C.Mohanty, Sr Dr Date Of Hearing : 07/01/20 2025 Date Of Pronouncement : 07/01/20 025 O R D E R Per Bench These Two These Two Appeals Filed By The Revenue Against The Against The Separate Orders Of The Ld Cit(A), Nfac, Delhi Dated Of The Ld Cit(A), Nfac, Delhi Dated 10.9.2024 In Appeal No.Cit(A),Cuttack/10412/2018 Cit(A),Cuttack/10412/2018-19 & Cit(A),Cuttack/10413/2018 19 & Cit(A),Cuttack/10413/2018-19 For The Assessment Year Essment Year 2014-15 Deleting The Levy Of Fees U/S.234E Of The Act. Deleting The Levy Of Fees U/S.234E Of The Act.

section 200A for computation of fee. Ld Sr DR also produced a decision of Hon’ble Madras High Court in the case of Conceria International Pvt Ltd. Vs ITO, 464 ITR 92 (Mad), wherein levy of late fee qua delay in filling of TDS

INCOME TAX OFFICER, CUTTACK vs. MAA TARINI TRANSPORT PRIVATE LIMITED, BARBIL KOENJHAR

In the result, appeals of the revenue stand dismissed

Bench: Before Shri George Mathanmember & Manish Agarwal Manish Agarwalita Nos.454 & 455/Ctk/2024 Assessment Year : 2014-15 Income Tax Officer (Tds), Income Tax Officer (Tds), Vs. Maa Tarini Transport Pvt Maa Tarini Transport Pvt Cuttack Ltd., Ltd., Bhadrasahi, Bhadrasahi, Barbil, Barbil, Keonjhar Pan/Gir No.Aafcm 0416 L No.Aafcm 0416 L (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : None Revenue By : Shri S.C.Mohanty, Sr Dr : Shri S.C.Mohanty, Sr Dr Date Of Hearing : 07/01/20 2025 Date Of Pronouncement : 07/01/20 025 O R D E R Per Bench These Two These Two Appeals Filed By The Revenue Against The Against The Separate Orders Of The Ld Cit(A), Nfac, Delhi Dated Of The Ld Cit(A), Nfac, Delhi Dated 10.9.2024 In Appeal No.Cit(A),Cuttack/10412/2018 Cit(A),Cuttack/10412/2018-19 & Cit(A),Cuttack/10413/2018 19 & Cit(A),Cuttack/10413/2018-19 For The Assessment Year Essment Year 2014-15 Deleting The Levy Of Fees U/S.234E Of The Act. Deleting The Levy Of Fees U/S.234E Of The Act.

section 200A for computation of fee. Ld Sr DR also produced a decision of Hon’ble Madras High Court in the case of Conceria International Pvt Ltd. Vs ITO, 464 ITR 92 (Mad), wherein levy of late fee qua delay in filling of TDS

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

TDS has been paid to the account of the Central Government in lieu of the provisions of Section 40(a)(ia)n of the Act. Under these circumstances, this issue is allowed partly for statistical purposes. 87. The next issue is in regard to interest on demand of interest tax taken in assessment year

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

TDS has been paid to the account of the Central Government in lieu of the provisions of Section 40(a)(ia)n of the Act. Under these circumstances, this issue is allowed partly for statistical purposes. 87. The next issue is in regard to interest on demand of interest tax taken in assessment year