DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, SAMBALPUR vs. SMT. INDRANI PATNAIK, ROURKELA

In the result, all the four appeals of the Revenue are dismissed

condone\nthe delay and admit the appeal for hearing.\n3. As the facts and circumstances are similar in ITA Nos. 179 &\n181/CTK/2020, hence, for brevity we will take ITA No.179/CTK/2020\nfor A.Y. 2009-10 and decide the issues accordingly.\nΑ.Υ. 2009-10\nITA No. 179/СТК/2020\n4. The first issue raised by the Revenue in ground

DEPUTY COMMISSIONER OF INCOME TAX, CENTAL CIRCLE, SAMBALPUR vs. SMT. INDRANI PATNAIK, ROURKELA

In the result, all the four appeals of the Revenue are dismissed

condone\nthe delay and admit the appeal for hearing.\n3. As the facts and circumstances are similar in ITA Nos. 179 &\n181/CTK/2020, hence, for brevity we will take ITA No.179/CTK/2020\nfor A.Y. 2009-10 and decide the issues accordingly.\nΑ.Υ. 2009-10\nITA No. 179/CTK/2020\n4. The first issue raised by the Revenue in ground

S. M. AGRO PLANTERE& PROCESSORS PVT. LTD.,DHENKANAL vs. PCIR RANGE-1,, BHUBANESWAR

In the result, appeal of the assessee stands partly allowed

Bench: Before S/Shri George Mathan, Judicial & Girish Agrawalassessment Year : 2015-16 S.M.Agro S.M.Agro Plantere Plantere & & Vs. Pr. Pr. Cit, Cit, Range Range-1, Processors Pvt Ltd., Anand Processors Pvt Ltd., Anand Bhubaneswar. Bhubaneswar. Bazar, Dhenkanal. Bazar, Dhenkanal. Pan/Gir No. Pan/Gir No.Aagcs 9108 L (Appellant) ) .. ( Respondent Respondent) Assessee By : Shri J.M.Patnaik , Adv Revenue By : Dr.Abani Kanta Nayak, Abani Kanta Nayak, Cit Dr Date Of Hearing : 30/11 11/2023 Date Of Pronouncement : 30/11 /11/2023

condone the delay of 343 days and admit the appeal for hearing. 4. It was submitted by ld AR that the original assessment in the case of the assessee was a ‘Limited Scrutiny’ assessment. It was the submission that the Pr. CIT has invoked his powers u/s.263 of the Act on the ground that the Assessing Officer had not considered