ORISSA CRICKET ASSOCIATION,CUTTACK vs. ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTION), BHUBANESWAR

In the result, appeal filed by the assessee is allowed

Bench: Shri George Mathan & Shri Arun Khodpiaorissa Cricket Association, Barabati Statidum, Cuttack Pan No.Aaaao 0319 F …………….. Assessee Versus Acit (Exemptions), Bhubaneswar ………………Revenue

2 nor intentional and the same may kindly be condoned. Ld. CIT-DR did not have any objection to condone the delay occurred in filing the instant appeal. Accordingly, we condone the delay of 210 days in filing the present appeal and the appeal is heard finally. 3. It was submitted by the ld. AR that there was a search

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

PASUPATI FEEDS,CUTTACK vs. PRINCIPAL CIT(CENTRAL), VISAKHAPATNAM

In the result, cross objections filed by the assessee for assessment years 2008-09 to 2010-2011 are allowed and that the appeals of revenue are dismissed

Bench: S/ S/Shri Chandra Mohan Garg, Judicial & Manish Borad & Manish Borad & Manish Boradit(Ss)A Nos.45 To 47/Ctk/20 /Ctk/2018 Assessment Year Assessment Years : 2008-09 To 2010 09 To 2010-2011 Acit, Central Circle, Acit, Central Circle, Vs. M/S. Pasupati Feeds, Kota Sahi, M/S. Pasupati Feeds, Kota Sahi, Cuttack Tangi, Cuttack Tangi, Cuttack Pan/Gir No. No.Aaefp 4117 F (Appellant (Appellant) .. ( Respondent Respondent) C.O.Nos.33 To 35/Ctk/2018 C.O.Nos.33 To 35/Ctk/2018 (Arising Out Of It (Arising Out Of It(Ss)A Nos.45 To 47/Ctk/2018) A Nos.45 To 47/Ctk/2018) Assessment Years: 2008 Assessment Years: 2008-09 To 2010 09 To 2010-2011

2) of the Act being time barred before the date of search i.e., 30/10/2013. Therefore, all the assessment years from 2008-09 P a g e 16 | 19 M/s. Pasupati Feeds to 2010-11 are concluded assessments and non abated assessments and in absence of any incriminating material framing of assessment under section 153A is without jurisdiction is void

PASUPATI FEEDS,CUTTACK vs. PRINCIPAL CIT(CENTRAL), VISAKHAPATNAM

In the result, cross objections filed by the assessee for assessment years 2008-09 to 2010-2011 are allowed and that the appeals of revenue are dismissed

Bench: S/ S/Shri Chandra Mohan Garg, Judicial & Manish Borad & Manish Borad & Manish Boradit(Ss)A Nos.45 To 47/Ctk/20 /Ctk/2018 Assessment Year Assessment Years : 2008-09 To 2010 09 To 2010-2011 Acit, Central Circle, Acit, Central Circle, Vs. M/S. Pasupati Feeds, Kota Sahi, M/S. Pasupati Feeds, Kota Sahi, Cuttack Tangi, Cuttack Tangi, Cuttack Pan/Gir No. No.Aaefp 4117 F (Appellant (Appellant) .. ( Respondent Respondent) C.O.Nos.33 To 35/Ctk/2018 C.O.Nos.33 To 35/Ctk/2018 (Arising Out Of It (Arising Out Of It(Ss)A Nos.45 To 47/Ctk/2018) A Nos.45 To 47/Ctk/2018) Assessment Years: 2008 Assessment Years: 2008-09 To 2010 09 To 2010-2011

2) of the Act being time barred before the date of search i.e., 30/10/2013. Therefore, all the assessment years from 2008-09 P a g e 16 | 19 M/s. Pasupati Feeds to 2010-11 are concluded assessments and non abated assessments and in absence of any incriminating material framing of assessment under section 153A is without jurisdiction is void

M/S. BISHANDAYAL JEWELLERS,CUTTACK vs. PRINCIPAL CIT (CENTRAL), HYDERABAD

In the result, appeal of the assessee stands allowed

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaassessment Year : 2016-17

condone the delay of 196 days in filing the appeal and admit for hearing. 4. It was submitted by ld AR that the assessee is a jeweller, who is engaged in the business of manufacturing and trading in jewellery, precious and semi-precious stones. It was the submission that there was a search and seizure operation at the premises

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, SAMBALPUR, INCOME TAX DEPARTMENT vs. RAJENDRA PRASAD GUPTA, ROURKELA

In the result, appeal of the revenue stands partly allowed for statistical purposes

Bench: Before Shri George Mathanmember & Manish Agarwal Manish Agarwalassessment Year : 2013-14 Asst. Asst. Commissioner Commissioner Of Of Vs. Rajendra Rajendra Prasad Prasad Gupta, Gupta, Income Tax, Central Cir Income Tax, Central Circle, 1/15, 1/15, Civil Civil Township, Township, Sambalpur Rourkela-769004 769004 Pan/Gir No. No.Abdpg 9284 G (Appellant (Appellant) .. ( Respondent Respondent) Assessee By Assessee By : Shri Firoze Andhyarujina, Nikhil Jangid & Sudarshan Firoze Andhyarujina, Nikhil Jangid & Sudarshan Padhi, Advs Revenue By : Shri Sanjay Kumar, Cit Sanjay Kumar, Cit Dr Date Of Hearing : 19/9/202 24 Date Of Pronouncement : 19/9/20 024 O R D E R Per Bench

2) of the Act was only a technical arguments P a g e 3 | 14 Assessment Year : 2013-14 insofar as no such notice has been issued by the Assessing Officer in respect of original return. It was the further submission that on the return filed by the assessee and intimation u/s.143(1) of the Act had been issued

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. 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. 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. 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