M/S. NABADIGANT EDUCATIONAL TRUST,BHUBANESWAR vs. ITO, WARD-2(1), BHUBANESWAR

In the result, both appeals of the assessee are dismissed

gain or benefit of the persons specified in section 13(3) of the Act or for any other business enterprise or entity which comes within scope of this said provision. Ld. AR also drew our attention towards written submissions and submitted that the ld. CIT(A) wrongly observed that if the assessee is extending loan then Section

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

d) Udit Kalra vs. ITO, Ward-SO(1) [ITA No.220/2019 of Delhi High Court, date of order - 08.03.2019] (e) Ratnakar M Pujari vs. ITO, Ward-2S(3)(3), Mumbai [ITA No.99S/MUM/2012 dt.09.0S.2016 (f) Pooja Ajmani vs ITO [ITA No.S714/De1/2018 dt.2S.04.2019] (g) Sanat Kumar vs. ACIT, Circle-36(1), Delhi [ITA No.1881/DeI/2018] (h) Abhimanyu Soin vs. ACIT, Circle VII, Ludhiana

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

d) Udit Kalra vs. ITO, Ward-SO(1) [ITA No.220/2019 of Delhi High Court, date of order - 08.03.2019] (e) Ratnakar M Pujari vs. ITO, Ward-2S(3)(3), Mumbai [ITA No.99S/MUM/2012 dt.09.0S.2016 (f) Pooja Ajmani vs ITO [ITA No.S714/De1/2018 dt.2S.04.2019] (g) Sanat Kumar vs. ACIT, Circle-36(1), Delhi [ITA No.1881/DeI/2018] (h) Abhimanyu Soin vs. ACIT, Circle VII, Ludhiana

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

d) Udit Kalra vs. ITO, Ward-SO(1) [ITA No.220/2019 of Delhi High Court, date of order - 08.03.2019] (e) Ratnakar M Pujari vs. ITO, Ward-2S(3)(3), Mumbai [ITA No.99S/MUM/2012 dt.09.0S.2016 (f) Pooja Ajmani vs ITO [ITA No.S714/De1/2018 dt.2S.04.2019] (g) Sanat Kumar vs. ACIT, Circle-36(1), Delhi [ITA No.1881/DeI/2018] (h) Abhimanyu Soin vs. ACIT, Circle VII, Ludhiana

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

d) Udit Kalra vs. ITO, Ward-SO(1) [ITA No.220/2019 of Delhi High Court, date of order - 08.03.2019] (e) Ratnakar M Pujari vs. ITO, Ward-2S(3)(3), Mumbai [ITA No.99S/MUM/2012 dt.09.0S.2016 (f) Pooja Ajmani vs ITO [ITA No.S714/De1/2018 dt.2S.04.2019] (g) Sanat Kumar vs. ACIT, Circle-36(1), Delhi [ITA No.1881/DeI/2018] (h) Abhimanyu Soin vs. ACIT, Circle VII, Ludhiana

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

d) Udit Kalra vs. ITO, Ward-SO(1) [ITA No.220/2019 of Delhi High Court, date of order - 08.03.2019] (e) Ratnakar M Pujari vs. ITO, Ward-2S(3)(3), Mumbai [ITA No.99S/MUM/2012 dt.09.0S.2016 (f) Pooja Ajmani vs ITO [ITA No.S714/De1/2018 dt.2S.04.2019] (g) Sanat Kumar vs. ACIT, Circle-36(1), Delhi [ITA No.1881/DeI/2018] (h) Abhimanyu Soin vs. ACIT, Circle VII, Ludhiana

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

d) Udit Kalra vs. ITO, Ward-SO(1) [ITA No.220/2019 of Delhi High Court, date of order - 08.03.2019] (e) Ratnakar M Pujari vs. ITO, Ward-2S(3)(3), Mumbai [ITA No.99S/MUM/2012 dt.09.0S.2016 (f) Pooja Ajmani vs ITO [ITA No.S714/De1/2018 dt.2S.04.2019] (g) Sanat Kumar vs. ACIT, Circle-36(1), Delhi [ITA No.1881/DeI/2018] (h) Abhimanyu Soin vs. ACIT, Circle VII, Ludhiana

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

d) Udit Kalra vs. ITO, Ward-SO(1) [ITA No.220/2019 of Delhi High Court, date of order - 08.03.2019] (e) Ratnakar M Pujari vs. ITO, Ward-2S(3)(3), Mumbai [ITA No.99S/MUM/2012 dt.09.0S.2016 (f) Pooja Ajmani vs ITO [ITA No.S714/De1/2018 dt.2S.04.2019] (g) Sanat Kumar vs. ACIT, Circle-36(1), Delhi [ITA No.1881/DeI/2018] (h) Abhimanyu Soin vs. ACIT, Circle VII, Ludhiana

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

d) Udit Kalra vs. ITO, Ward-SO(1) [ITA No.220/2019 of Delhi High Court, date of order - 08.03.2019] (e) Ratnakar M Pujari vs. ITO, Ward-2S(3)(3), Mumbai [ITA No.99S/MUM/2012 dt.09.0S.2016 (f) Pooja Ajmani vs ITO [ITA No.S714/De1/2018 dt.2S.04.2019] (g) Sanat Kumar vs. ACIT, Circle-36(1), Delhi [ITA No.1881/DeI/2018] (h) Abhimanyu Soin vs. ACIT, Circle VII, Ludhiana

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

d) Udit Kalra vs. ITO, Ward-SO(1) [ITA No.220/2019 of Delhi High Court, date of order - 08.03.2019] (e) Ratnakar M Pujari vs. ITO, Ward-2S(3)(3), Mumbai [ITA No.99S/MUM/2012 dt.09.0S.2016 (f) Pooja Ajmani vs ITO [ITA No.S714/De1/2018 dt.2S.04.2019] (g) Sanat Kumar vs. ACIT, Circle-36(1), Delhi [ITA No.1881/DeI/2018] (h) Abhimanyu Soin vs. ACIT, Circle VII, Ludhiana

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

d) Udit Kalra vs. ITO, Ward-SO(1) [ITA No.220/2019 of Delhi High Court, date of order - 08.03.2019] (e) Ratnakar M Pujari vs. ITO, Ward-2S(3)(3), Mumbai [ITA No.99S/MUM/2012 dt.09.0S.2016 (f) Pooja Ajmani vs ITO [ITA No.S714/De1/2018 dt.2S.04.2019] (g) Sanat Kumar vs. ACIT, Circle-36(1), Delhi [ITA No.1881/DeI/2018] (h) Abhimanyu Soin vs. ACIT, Circle VII, Ludhiana

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

d) Udit Kalra vs. ITO, Ward-SO(1) [ITA No.220/2019 of Delhi High Court, date of order - 08.03.2019] (e) Ratnakar M Pujari vs. ITO, Ward-2S(3)(3), Mumbai [ITA No.99S/MUM/2012 dt.09.0S.2016 (f) Pooja Ajmani vs ITO [ITA No.S714/De1/2018 dt.2S.04.2019] (g) Sanat Kumar vs. ACIT, Circle-36(1), Delhi [ITA No.1881/DeI/2018] (h) Abhimanyu Soin vs. ACIT, Circle VII, Ludhiana

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

d) Udit Kalra vs. ITO, Ward-SO(1) [ITA No.220/2019 of Delhi High Court, date of order - 08.03.2019] (e) Ratnakar M Pujari vs. ITO, Ward-2S(3)(3), Mumbai [ITA No.99S/MUM/2012 dt.09.0S.2016 (f) Pooja Ajmani vs ITO [ITA No.S714/De1/2018 dt.2S.04.2019] (g) Sanat Kumar vs. ACIT, Circle-36(1), Delhi [ITA No.1881/DeI/2018] (h) Abhimanyu Soin vs. ACIT, Circle VII, Ludhiana

LALIT KUMAR JALAN,JALAN PHARMACEUTICALS vs. ITO WARD-1(1), CUTTACK

In the result, appeal of the assessee is allowed with the directions

D E R आदेश आदेश Per Bench : This is an appeal filed by the assessee against the order of the ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi, dated 06.06.2024, passed in appeal No.NFAC/2017-18/10047064 vide DIN & Order No.ITBA/NFAC/S/250/2024-25/1065429730(1) for the assessment year 2018-2019, on the following grounds of appeal :- 1. That the Appellant craves leave

ASHWIN KUMAR AGARWAL,CUTTACK vs. DCIT ASMNT CIRCLE-2(1)CUTTACK, CUTTACK

In the result, appeal of the assessee is allowed

D E R आदेश आदेश Per Bench : This is an appeal filed by the assessee against the order of the ld.CIT(A), National Faceless Appeal Centre (NFAC), Delhi dated 17.10.2023, passed in Appeal No. CIT(A), Cuttack/10192/2018-19 vide DIN & Order No.ITBA/NFAC/S/250/2023-24/1057140507(1) for the assessment year 2016-2017. 2. The assessee has taken the following grounds of appeal :- 1

DY.CIT(EXP), BHUBANESWAR vs. M/S. ORISSA COMPUTER ACADEMY, BHUBANESWAR

In the result, appeals filed by the revenue and cross objections of the

Bench: S/Shri P.M. Jagtap & C.M. Garg

D E R Per Bench P a g e 1 | 13 M/s. Orissa Computer Academy These are appeals filed by the revenue and cross objections filed by the assessee against the separate orders of the CIT(A),1, Bhubaneswar all dated 4.9.2018 for the assessment year 2010-11 under section 143(3)/263 of the Act and for assessment years

LORAMITRA RATH,KAIRAPARI KOTSAHI, TANGI vs. DCIT (CIRCLE-1(1), CUTTACK

The appeal is allowed

Bench: Before Shri George Mathan, Judicial & Manish Agarwal Manish Agarwalassessment Year : 2015-16 Loramitra Loramitra Rath, Rath, Kairapari Kairapari Vs. Dcit, Circle Dcit, Circle-1(1), Kotsahi, Tangi, Cuttack Kotsahi, Tangi, Cuttack Cuttack Pan/Gir No. No.Aebpr 6065 H (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri Purnendhu Bhusan Mohanty, Ca Purnendhu Bhusan Mohanty, Ca Revenue By : Shri S.C.Mohanty, Sr S.C.Mohanty, Sr Dr

section 48, which requires that consideration has to be received or accrued and the assessee having not been received the consideration, the mode of computation of capital gains fails and consequently, there can be no levy of capital gains on the assessee. It was the further submission that there is no real income received by the assessee

RASHI AGRAWAL,CUTTACKI vs. INCOME TAX OFFICER, CUTTACK

In the result, appeal of the assessee allowed

1), Meerut ITA No. 3809, 3810/DEL/2018. „...regarding the statement of Sh. Jai Kishan Poddar the assessee has only stated that in the statement there is no specific link with the claim of exemption in respect of Long Term Capital Gain of Rs. 22,78,172/- u/s. 10(38) by him. He has not stated a thing with respect

KANAK BHANJ DEO,BHUBANESWAR vs. ITO, WARD-5(3), BHUBANESWAR

In the result, appeal of the assessee is dismissed

Bench: Shri George Mathan & Shri Manish Agarwalआयकर अऩीऱ सं/Ita No.21/Ctk/2024 (ननधाारण वषा / Assessment Year : 2017-2018) Kanak Bhanj Deo, Vs Ito, Ward-5(3), Bhubaneswar Plot No.2093/3341, Lane-5, Jaydev Vihar, Bhubaneswar, Odisha-751013 Pan No. :Angpb 4721 Q (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee By : Shri N.R.Biswal, Ca राजस्व की ओर से /Revenue By : Shri S.C.Mohanty, Sr. Dr सुनवाई की तारीख / Date Of Hearing : 10/07/2024 घोषणा की तारीख/Date Of Pronouncement : 10/07/2024 आदेश / O R D E R Per Bench : This Is An Appeal Filed By The Assessee Against The Order Of The Ld. Cit(A), National Faceless Appeal Centre (Nfac), Delhi, Dated 16.11.2023, In Din & Order No.Itba/Nfac/S/250/2023- 24/1058002817(1) For The Assessment Year 2017-2018. 2. Brief Facts Of The Case Are That The Assessee Has Entered Into Joint Development Agreement (Jda) With The Builder On 13.01.2012 & Further Executed A Distribution Agreement On 05.11.2014 According To Which The Land Of The Assessee Was Given To The Developer For Construction Of Multistoried Building & As Per Distribution Agreement, In Consideration The Assessee Is Entitled For 26% Area In The Constructed Building. During The Impugned Year The Assessee Has Got Four Flats Having Total Area Of 4220.23 Sq.Ft. (Including 92.85 Sq.Ft. Additional Area) As The Sale Consideration Being 26% Of The Newly Constructed Building. Out Of The Said

D E R Per Bench : This is an appeal filed by the assessee against the order of the ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi, dated 16.11.2023, in DIN & Order No.ITBA/NFAC/S/250/2023- 24/1058002817(1) for the assessment year 2017-2018. 2. Brief facts of the case are that the assessee has entered into Joint Development Agreement (JDA) with