ACIT, RORUKELA CIRCLE, ROURKELA vs. INDRANI PATNAIK, ROURKELA

In the result, appeals of the revenue for assessment years 2012-13 &

Bench: Shri Chandra Mohan Garg & Laxmi Prasad Sahu

35(1) from the competent authority and only thereafter has given the donation for scientific research. We are in agreement with the findings of the ld CIT(A) that there is no evidence brought on record to show that the assessee has got back the donation money from the school on payment of commission, therefore, the donation cannot be treated

INDRANI PATNAIK,ROURKELA vs. DCIT, RORUKELA CIRCLE, ROURKELA

In the result, appeals of the revenue for assessment years 2012-13 &

Bench: Shri Chandra Mohan Garg & Laxmi Prasad Sahu

35(1) from the competent authority and only thereafter has given the donation for scientific research. We are in agreement with the findings of the ld CIT(A) that there is no evidence brought on record to show that the assessee has got back the donation money from the school on payment of commission, therefore, the donation cannot be treated

ITO, WARD-2(2), BHUBANESWAR, BHUBANESWAR vs. BISWAJIT DAS, BHUBANESWAR

In the result, the appeal filed by the revenue is dismissed and the

Bench: Shri N.S Saini & Shri Aby T. Varkeyassessment Year :2010-2011

bogus or forged one.To decide the issue whether all these units are engaged in any manufacturing or production of article or thing, it is necessary to refer to the relevant provisions of the Income-tax Act, 1961. 43. Provision of sec. 10A of the Act which deals with the special provisions in respect of the newly established undertakings in free

BISWAJIT DAS,BHUBANESWAR vs. ITO, WARD-1(1), BHUBANESWAR, BHUBANESWAR

In the result, the appeal filed by the revenue is dismissed and the

Bench: Shri N.S Saini & Shri Aby T. Varkeyassessment Year :2010-2011

bogus or forged one.To decide the issue whether all these units are engaged in any manufacturing or production of article or thing, it is necessary to refer to the relevant provisions of the Income-tax Act, 1961. 43. Provision of sec. 10A of the Act which deals with the special provisions in respect of the newly established undertakings in free

M/S. BAJRANGBALI STEEL INDUSTRIES PVT. LTD,ROURKLA vs. ACIT, CENTRAL CIRCLE, SAMBALPUR

In the result, appeals of the assessee in IT(SS)A No

Bench: Shri George Mathan & Shri Arun Khodpiaआयकर अऩीऱ (तऱाशियाां और अशिग्रहण)/It(Ss)A Nos.31 To 33/Ctk/2022 (ननधाारण वषा / Assessment Year : 2016-2017 To 2018-2019) M/S Bee Pee Rollers Pvt. Ltd., Vs Acit, Central Circle, Sambalpur Lal Building, Kachery Road, Rourkela, Sundergarh, Odisha-769012 Pan No. :Aabcb 3593 P & आयकर अऩीऱ (तऱाशियाां और अशिग्रहण)/It(Ss)A Nos.34 To 39/Ctk/2022 & आयकर अऩीऱ/Ita No.109/Ctk/2022 (ननधाारण वषा / Assessment Year : 2014-2017 To 2020-2021) M/S Bajrangbali Steel Industries Pvt. Vs Acit, Central Circle, Sambalpur Ltd., Lal Building, Kachery Road, Rourkela, Sundergarh, Odisha-769012 Pan No. :Aabcb 3594 L & आयकर अऩीऱ (तऱाशियाां और अशिग्रहण)/It(Ss)A Nos.40 To 44/Ctk/2022 (ननधाारण वषा / Assessment Year : 2014-2015 To 2018-2019) M/S Bajrangbali Re-Rollers Pvt. Ltd. Vs Acit, Central Circle, Sambalpur Lal Building, Kachery Road, Rourkela, Sundergarh, Odisha-769012 Pan No. :Aaccb 6678 A (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee By : Shri S.K.Tulsiyan, Advocate With Shri B.K. Tibrewal, Ca & Ms. Nisha Rachh, Ca Shri M.K.Gautam, Pr.Cit(Osd) राजस्व की ओर से /Revenue By : सुनवाई की तारीख / Date Of Hearing : 28/03/2023 घोषणा की तारीख/Date Of Pronouncement : 28/03/2023

1 to 29 of AnnexureA-2 were found and seized from the assessee. Once confronted with the aforesaid seized documents, it was admitted by Shri Abhay Gupta that the proprietorship concern of the assessee was engaged in unaccounted cash sales and purchases and therefore there was undisclosed income. Thus the necessary logical fall out of the aforesaid is that there

ITO, BHADRAK WARD, BHADRAK vs. DEEPANSU MOHAPATRA, BHADRAK

In the result, Appeals of the revenue in in ITANos

Bench: Shri C.M. Garg, Jm & Shri Manish Borad, Am

1,00,000/- shares of M/s. Panchashul Marketing Ltd for Rs.1,00,000/-, each share Rs.1/-, on 21/11/2012. These shares were purchased through Jatadhari Marketing (P) Ltd. and the purchase amount was paid by cheque no. 510691 drawn against the assessee's savings bank account no. 30160100001797 with the Bank of Baroda, Bhadrak. The shares of Panchashul Marketing Ltd. were

ITO, BHADRAK WARD, BHADRAK vs. HIMANSU MOHAPATRA, BHADRAK

In the result, Appeals of the revenue in in ITANos

Bench: Shri C.M. Garg, Jm & Shri Manish Borad, Am

1,00,000/- shares of M/s. Panchashul Marketing Ltd for Rs.1,00,000/-, each share Rs.1/-, on 21/11/2012. These shares were purchased through Jatadhari Marketing (P) Ltd. and the purchase amount was paid by cheque no. 510691 drawn against the assessee's savings bank account no. 30160100001797 with the Bank of Baroda, Bhadrak. The shares of Panchashul Marketing Ltd. were

ITO, BHADRAK WARD, BHADRAK vs. HIMANSU MOHAPATRA, BHADRAK

In the result, Appeals of the revenue in in ITANos

Bench: Shri C.M. Garg, Jm & Shri Manish Borad, Am

1,00,000/- shares of M/s. Panchashul Marketing Ltd for Rs.1,00,000/-, each share Rs.1/-, on 21/11/2012. These shares were purchased through Jatadhari Marketing (P) Ltd. and the purchase amount was paid by cheque no. 510691 drawn against the assessee's savings bank account no. 30160100001797 with the Bank of Baroda, Bhadrak. The shares of Panchashul Marketing Ltd. were

ITO, BHADRAK WARD, BHADRAK vs. ANUPAMA MOHAPATRA, BHADRAK

In the result, Appeals of the revenue in in ITANos

Bench: Shri C.M. Garg, Jm & Shri Manish Borad, Am

1,00,000/- shares of M/s. Panchashul Marketing Ltd for Rs.1,00,000/-, each share Rs.1/-, on 21/11/2012. These shares were purchased through Jatadhari Marketing (P) Ltd. and the purchase amount was paid by cheque no. 510691 drawn against the assessee's savings bank account no. 30160100001797 with the Bank of Baroda, Bhadrak. The shares of Panchashul Marketing Ltd. were

ITO, BHADRAK WARD, BHADRAK vs. SITANSU SEKHAR MOHAPATRA, BHADRAK

In the result, Appeals of the revenue in in ITANos

Bench: Shri C.M. Garg, Jm & Shri Manish Borad, Am

1,00,000/- shares of M/s. Panchashul Marketing Ltd for Rs.1,00,000/-, each share Rs.1/-, on 21/11/2012. These shares were purchased through Jatadhari Marketing (P) Ltd. and the purchase amount was paid by cheque no. 510691 drawn against the assessee's savings bank account no. 30160100001797 with the Bank of Baroda, Bhadrak. The shares of Panchashul Marketing Ltd. were

ITO, BHADRAK WARD, BHADRAK vs. ANUPAMA MOHAPATRA, BHADRAK

In the result, Appeals of the revenue in in ITANos

Bench: Shri C.M. Garg, Jm & Shri Manish Borad, Am

1,00,000/- shares of M/s. Panchashul Marketing Ltd for Rs.1,00,000/-, each share Rs.1/-, on 21/11/2012. These shares were purchased through Jatadhari Marketing (P) Ltd. and the purchase amount was paid by cheque no. 510691 drawn against the assessee's savings bank account no. 30160100001797 with the Bank of Baroda, Bhadrak. The shares of Panchashul Marketing Ltd. were

ITO, BHADRAK WARD, BHADRAK vs. DEEPANSU MOHAPATRA, BHADRAK

In the result, Appeals of the revenue in in ITANos

Bench: Shri C.M. Garg, Jm & Shri Manish Borad, Am

1,00,000/- shares of M/s. Panchashul Marketing Ltd for Rs.1,00,000/-, each share Rs.1/-, on 21/11/2012. These shares were purchased through Jatadhari Marketing (P) Ltd. and the purchase amount was paid by cheque no. 510691 drawn against the assessee's savings bank account no. 30160100001797 with the Bank of Baroda, Bhadrak. The shares of Panchashul Marketing Ltd. were

ITO, BHADRAK WARD, BHADRAK vs. AMRUTA PREETAM MOHAPATRA, BHADRAK

In the result, Appeals of the revenue in in ITANos

Bench: Shri C.M. Garg, Jm & Shri Manish Borad, Am

1,00,000/- shares of M/s. Panchashul Marketing Ltd for Rs.1,00,000/-, each share Rs.1/-, on 21/11/2012. These shares were purchased through Jatadhari Marketing (P) Ltd. and the purchase amount was paid by cheque no. 510691 drawn against the assessee's savings bank account no. 30160100001797 with the Bank of Baroda, Bhadrak. The shares of Panchashul Marketing Ltd. were

ITO, BHADRAK WARD, BHADRAK vs. MAMATA MOHAPATRA, BHADRAK

In the result, Appeals of the revenue in in ITANos

Bench: Shri C.M. Garg, Jm & Shri Manish Borad, Am

1,00,000/- shares of M/s. Panchashul Marketing Ltd for Rs.1,00,000/-, each share Rs.1/-, on 21/11/2012. These shares were purchased through Jatadhari Marketing (P) Ltd. and the purchase amount was paid by cheque no. 510691 drawn against the assessee's savings bank account no. 30160100001797 with the Bank of Baroda, Bhadrak. The shares of Panchashul Marketing Ltd. were

ITO, BHADRAK WARD, BHADRAK vs. KISHORE KUMAR MOHAPATRA, BHADRAK

In the result, Appeals of the revenue in in ITANos

Bench: Shri C.M. Garg, Jm & Shri Manish Borad, Am

1,00,000/- shares of M/s. Panchashul Marketing Ltd for Rs.1,00,000/-, each share Rs.1/-, on 21/11/2012. These shares were purchased through Jatadhari Marketing (P) Ltd. and the purchase amount was paid by cheque no. 510691 drawn against the assessee's savings bank account no. 30160100001797 with the Bank of Baroda, Bhadrak. The shares of Panchashul Marketing Ltd. were

ITO, BHADRAK WARD , BHADRAK vs. PARBATI MOHAPATRA, BHADRAK

In the result, Appeals of the revenue in in ITANos

Bench: Shri C.M. Garg, Jm & Shri Manish Borad, Am

1,00,000/- shares of M/s. Panchashul Marketing Ltd for Rs.1,00,000/-, each share Rs.1/-, on 21/11/2012. These shares were purchased through Jatadhari Marketing (P) Ltd. and the purchase amount was paid by cheque no. 510691 drawn against the assessee's savings bank account no. 30160100001797 with the Bank of Baroda, Bhadrak. The shares of Panchashul Marketing Ltd. were

ITO, BHADRAK WARD, BHADRAK vs. SMT. KUNTALA MOHAPATRA, BHADRAK

In the result, Appeals of the revenue in in ITANos

Bench: Shri C.M. Garg, Jm & Shri Manish Borad, Am

1,00,000/- shares of M/s. Panchashul Marketing Ltd for Rs.1,00,000/-, each share Rs.1/-, on 21/11/2012. These shares were purchased through Jatadhari Marketing (P) Ltd. and the purchase amount was paid by cheque no. 510691 drawn against the assessee's savings bank account no. 30160100001797 with the Bank of Baroda, Bhadrak. The shares of Panchashul Marketing Ltd. were

SMT. RANJITA NAYAK,BHUBANESWAR vs. DCIT, CIRCLE-2(2), BHUBANESWAR, BHUBANESWAR

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

Bench: Shri N.S.Saini, Am & Shri Pavan Kumar Gadale, Jm आयकर अपीऱ सं./Ita No.25/Ctk/2015 (नििाारण वषा / Assessment Year :2010-2011) Smt. Ranjita Nayak, Vs. The Dcit, Circle-2(2), At-Plot No.270A, Sahid Nagar, Bhubaneswar Bhubaneswar-751007, District-Khurda, Odisha स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No. : Adopn 2618 Q (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

bogus to the extent of Rs.20,00,000/- and disallowed the same and accordingly made addition to the income of the assessee. On appeal, the CIT(A) reduced the same to Rs.10,00,000/- on the ground that at best 50% of the labour charges remained outstanding payable as at the end of the year. We find that

SANSAR AGROPOL PRIVATE LIMITED,BHUBANESWAR vs. I.T.O. WARD-2(2), BHUBANESWAR

In the result, appeal of the assessee is partly allowed

1,88,71,000. The Ld CIT(Appeals) has erred in law by 2 not giving an opportunity of hearing to the appellant though prayed for in the written submission filed before him. 3. The Ld CIT(Appeals) is not correct, on the facts and in the circumstances of the case of the appellant, to confirm the following disallowances made