SHISHU ANANTA MAHAVIDYALAYA,KHURDA vs. JCIT(TDS), BHUBANESWAR

In the result, all the three appeals of assessee are allowed

Bench: Shri Chandra Mohan Garg, Jm & Shri L.P. Sahu, Am आयकर अऩीऱ सं./Ita Nos.201 To 203/Ctk/2018 (नििाारण वषा / Assessment Years :2010-2011 To 2012-2013) Shishu Ananta Mahavidyalaya, Vs. Jcit(Tds), Bhubaneswar Balipatana, Khurda-752102 Tan No. : Bbns00799 B (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

condoned, and the case may kindly be heard. 2. For That the order of penalty U/s 272A(2)(k) passed by the learned Joint Commissioner of Income Tax (TDS), Bhubaneswar as well as the appeal order passed by the Learned Commissioner of income tax (Appeal), 3 3 ITA No.201-203/CTK/2018 Bhubaneswar has neither been based on the facts and circumstances

SHISHU ANANTA MAHAVIDYALAYA,KHURDA vs. JCIT(TDS), BHUBANESWAR

In the result, all the three appeals of assessee are allowed

Bench: Shri Chandra Mohan Garg, Jm & Shri L.P. Sahu, Am आयकर अऩीऱ सं./Ita Nos.201 To 203/Ctk/2018 (नििाारण वषा / Assessment Years :2010-2011 To 2012-2013) Shishu Ananta Mahavidyalaya, Vs. Jcit(Tds), Bhubaneswar Balipatana, Khurda-752102 Tan No. : Bbns00799 B (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

condoned, and the case may kindly be heard. 2. For That the order of penalty U/s 272A(2)(k) passed by the learned Joint Commissioner of Income Tax (TDS), Bhubaneswar as well as the appeal order passed by the Learned Commissioner of income tax (Appeal), 3 3 ITA No.201-203/CTK/2018 Bhubaneswar has neither been based on the facts and circumstances

SHISHU ANANTA MAHAVIDYALAYA,KHURDA vs. JCIT(TDS), BHUBANESWAR

In the result, all the three appeals of assessee are allowed

Bench: Shri Chandra Mohan Garg, Jm & Shri L.P. Sahu, Am आयकर अऩीऱ सं./Ita Nos.201 To 203/Ctk/2018 (नििाारण वषा / Assessment Years :2010-2011 To 2012-2013) Shishu Ananta Mahavidyalaya, Vs. Jcit(Tds), Bhubaneswar Balipatana, Khurda-752102 Tan No. : Bbns00799 B (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

condoned, and the case may kindly be heard. 2. For That the order of penalty U/s 272A(2)(k) passed by the learned Joint Commissioner of Income Tax (TDS), Bhubaneswar as well as the appeal order passed by the Learned Commissioner of income tax (Appeal), 3 3 ITA No.201-203/CTK/2018 Bhubaneswar has neither been based on the facts and circumstances

ARCHITECTURE AND ENGINEERING CONSULTANCY SERVICES PRIVATE LIMITED,BHUBANESWAR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2 BHUABENSWAR, BHUBANESWAR

condone the delay of\n04 days each in said appeals and proceed to dispose off all the appeals of\nthe assessee under consideration.\n3. It was submitted by the Id. AR that the assessee is a company\nincorporated under the Companies Act. The Id. AR drew our attention to the\nCertificate of Incorporation which reads as follows :-\nForm I.R.\nCOMPANIEDY