DR. SUBASH CHANDRA JENA,BHUBANESWAR vs. ACIT, CENTRAL CIRCLE, , CUTTACK
In the result, appeals of the assessee in ITA
ITA 44/CTK/2019[2014-15]Status: DisposedITAT Cuttack08 Jan 2020AY 2014-15
Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अपीऱ सं./Ita Nos.40 To 45/Ctk/2019 (नििाारण वषा / Ays. :2010-2011 To 2015-2016) Dr. Subash Chandra Jena, Vs. Acit, Central Circle, Cuttack Plot No.5/52, Gajapati Nagar, Bhubaneswar-751001 स्थायी ऱेखा सं./Pan No. : Abrpj 2247 E (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. यनधागररती की ओर से /Assessee By : Shri J.M.Pattnaik, Advocate राजस्व की ओर से /Revenue By : Shri Piyush Kolhe, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 17/12/2019 घोषणा की तारीख/Date Of Pronouncement : 08/01/2020 आदेश / O R D E R Per Bench : These Are The Appeals Filed By The Assessee Against The Two Separate Orders Of Cit(A)-2, Bhubaneswar, I.E. One Dated 11.12.2018 For The Assessment Years 2010-2011 & 2011-2012 & Other Dated 28.11.2018 For The Assessment Years 2012-2013 To 2015-2016. 2. First We Shall Take Up Appeals Of The Assessee For Assessment Years 2010-2011 & 2011-2012 In Ita Nos.40 & 41/Ctk/2019, Wherein The Sole Issue Involved Is With Regard To Confirming The Penalty Levied U/S.271(1)(C) Of The Act. 3. Brief Facts Of The Case Are That The Assessee Was Working In Government Of Odisha As A Doctor & Also Engaged In Private Practice
For Appellant: Shri J.M.Pattnaik, AdvocateFor Respondent: Shri Piyush Kolhe, CIT-DR
Section 132Section 139(1)Section 153ASection 271(1)(c)
seizure action u/s.132 of the Act was
conducted against the assessee on 03.09.2015 in Cuttack Hospitals (P)
Limited and group of cases and residential premises of the above
assessee. In consequence to that search, the AO issued notice u/s.153A
of the Act and in pursuance to the same the assessee filed his return of
income on 16.02.2017 disclosing total income
