M/S. PRAKASH KUMAR ROUT,CUTTACK vs. ACIT, CENTRAL CIRCLE, CUTTACK

In the result, all the appeals of the all the assessees are allowed

condone the delay of 525 days in filing all the present appeals before the Tribunal and admit all the appeals for adjudication. 4. The sole issue raised in all the appeals is against the levy of penalty u/s.271AAB of the Act by the AO and confirmed by the CIT(A). 5. The AO in case of all the assessees under

M/S. PRAMOD KUMAR ROUT,CUTTACK vs. ACIT, CENTRAL CIRCLE, CUTTACK

In the result, all the appeals of the all the assessees are allowed

condone the delay of 525 days in filing all the present appeals before the Tribunal and admit all the appeals for adjudication. 4. The sole issue raised in all the appeals is against the levy of penalty u/s.271AAB of the Act by the AO and confirmed by the CIT(A). 5. The AO in case of all the assessees under

M/S. PRAKASH KUMAR ROUT,CUTTACK vs. ACIT, CENTRAL CIRCLE, CUTTACK

In the result, all the appeals of the all the assessees are allowed

condone the delay of 525 days in filing all the present appeals before the Tribunal and admit all the appeals for adjudication. 4. The sole issue raised in all the appeals is against the levy of penalty u/s.271AAB of the Act by the AO and confirmed by the CIT(A). 5. The AO in case of all the assessees under

M/S. PRAGATI MILK PRODUCT PVT. LTD.,CUTTACK vs. ACIT, CENTRAL CIRCLE, CUTTACK

In the result, all the appeals of the all the assessees are allowed

condone the delay of 525 days in filing all the present appeals before the Tribunal and admit all the appeals for adjudication. 4. The sole issue raised in all the appeals is against the levy of penalty u/s.271AAB of the Act by the AO and confirmed by the CIT(A). 5. The AO in case of all the assessees under

M/S. PASUPATI BREEDING FARM PVT. LTD.,CUTTACK vs. ACIT, CENTRAL CIRCLE, CUTTACK

In the result, all the appeals of the all the assessees are allowed

condone the delay of 525 days in filing all the present appeals before the Tribunal and admit all the appeals for adjudication. 4. The sole issue raised in all the appeals is against the levy of penalty u/s.271AAB of the Act by the AO and confirmed by the CIT(A). 5. The AO in case of all the assessees under

ACIT, CIRCLE-1(1), BHUBANESWAR vs. RAJDHANI SYSTEMS & ESTATES PRIVATE LIMITED, BHUBANESWAR

In the result, all the captioned appeals filed by the revenue are partly allowed

Bench: Shri George Mathan & Shri Rajesh Kumarita Nos.732, 733 & 734/Ctk/2025 Assessment Years 2006-07, 2005-06 & 2004-05 Acit, Circle-1(1), Rajdhani Systems & Estates Bhubaneswar Pvt. Ltd. Vs Bhubaneswar, Odisha- 751007. (Pan: Aabcr8271L) (Appellant) (Respondent)

153A(b) r.w.s. 144 on 31.12.2007. The Coordinate Bench of this Tribunal vide order dated 14.12.2012 had set aside the order of the ld. CIT(A) and restored the issues to the file of the Assessing Officer for de novo assessment with the direction to the assessee to file the return of income within three months from the date

ACIT, CIRCLE-1(1), BHUBANESWAR vs. HI TECH ESTATES & PROMOTERS PRIVATE LIMITED, BHUBANESWAR

In the result, all the captioned appeals filed by the revenue are partly allowed

Bench: Shri George Mathan & Shri Rajesh Kumarita Nos.732, 733 & 734/Ctk/2025 Assessment Years 2006-07, 2005-06 & 2004-05 Acit, Circle-1(1), Rajdhani Systems & Estates Bhubaneswar Pvt. Ltd. Vs Bhubaneswar, Odisha- 751007. (Pan: Aabcr8271L) (Appellant) (Respondent)

153A(b) r.w.s. 144 on 31.12.2007. The Coordinate Bench of this Tribunal vide order dated 14.12.2012 had set aside the order of the ld. CIT(A) and restored the issues to the file of the Assessing Officer for de novo assessment with the direction to the assessee to file the return of income within three months from the date

ACIT, CIRCLE-1(1), BHUBANESWAR vs. RAJDHANI SYSTEMS & ESTATES PRIVATE LIMITED, BHUBANESWAR

In the result, all the captioned appeals filed by the revenue are partly allowed

Bench: Shri George Mathan & Shri Rajesh Kumarita Nos.732, 733 & 734/Ctk/2025 Assessment Years 2006-07, 2005-06 & 2004-05 Acit, Circle-1(1), Rajdhani Systems & Estates Bhubaneswar Pvt. Ltd. Vs Bhubaneswar, Odisha- 751007. (Pan: Aabcr8271L) (Appellant) (Respondent)

153A(b) r.w.s. 144 on 31.12.2007. The Coordinate Bench of this Tribunal vide order dated 14.12.2012 had set aside the order of the ld. CIT(A) and restored the issues to the file of the Assessing Officer for de novo assessment with the direction to the assessee to file the return of income within three months from the date

ACIT, CIRCLE-1(1), BHUBANESWAR vs. HI TECH ESTATES & PROMOTERS PRIVATE LIMITED, BHUBANESWAR

In the result, all the captioned appeals filed by the revenue are partly allowed

Bench: Shri George Mathan & Shri Rajesh Kumarita Nos.732, 733 & 734/Ctk/2025 Assessment Years 2006-07, 2005-06 & 2004-05 Acit, Circle-1(1), Rajdhani Systems & Estates Bhubaneswar Pvt. Ltd. Vs Bhubaneswar, Odisha- 751007. (Pan: Aabcr8271L) (Appellant) (Respondent)

153A(b) r.w.s. 144 on 31.12.2007. The Coordinate Bench of this Tribunal vide order dated 14.12.2012 had set aside the order of the ld. CIT(A) and restored the issues to the file of the Assessing Officer for de novo assessment with the direction to the assessee to file the return of income within three months from the date

ACIT, CIRCLE-1(1), BHUBANESWAR vs. RAJDHANI SYSTEMS & ESTATES PRIVATE LIMITED, BHUBANESWAR

In the result, all the captioned appeals filed by the revenue are partly allowed

Bench: Shri George Mathan & Shri Rajesh Kumarita Nos.732, 733 & 734/Ctk/2025 Assessment Years 2006-07, 2005-06 & 2004-05 Acit, Circle-1(1), Rajdhani Systems & Estates Bhubaneswar Pvt. Ltd. Vs Bhubaneswar, Odisha- 751007. (Pan: Aabcr8271L) (Appellant) (Respondent)

153A(b) r.w.s. 144 on 31.12.2007. The Coordinate Bench of this Tribunal vide order dated 14.12.2012 had set aside the order of the ld. CIT(A) and restored the issues to the file of the Assessing Officer for de novo assessment with the direction to the assessee to file the return of income within three months from the date