BIBHUDUTTA PANDA,BHUBANESWAR vs. ASST.CIT, CORPORATE CIRCLE-1(2), BHUBANESWAR

In the result, all appeals of the assessee stand allowed

Bench: Shri George Mathan & Shri Arun Khodpiaआयकर अऩीऱ सं/Ita Nos.76 To 81/Ctk/2022 (ननधाारण वषा / Assessment Years :2007-2008 To 2012-2013) Bibhudutta Panda, Vs Acit, Corporate Circle-1(2), Plot No.73 & 74, Jayadev Vihar, Bhubaneswar Bhubaneswar-751013 Pan No. :Adapp 6398 R (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

132 of the Act, notice under Section 153 A(1) will have to be mandatorily issued to the person searched requiring him to file returns for six AYs immediately preceding the previous year relevant to the AY in which the search takes place. ii. Assessments and reassessments pending on the date of the search shall abate. The total income

BIBHUDUTTA PANDA,BHUBANESWAR vs. ASST.CIT ,CORPORATE CIRCLE-1(2), BHUBANESWAR

In the result, all appeals of the assessee stand allowed

Bench: Shri George Mathan & Shri Arun Khodpiaआयकर अऩीऱ सं/Ita Nos.76 To 81/Ctk/2022 (ननधाारण वषा / Assessment Years :2007-2008 To 2012-2013) Bibhudutta Panda, Vs Acit, Corporate Circle-1(2), Plot No.73 & 74, Jayadev Vihar, Bhubaneswar Bhubaneswar-751013 Pan No. :Adapp 6398 R (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

132 of the Act, notice under Section 153 A(1) will have to be mandatorily issued to the person searched requiring him to file returns for six AYs immediately preceding the previous year relevant to the AY in which the search takes place. ii. Assessments and reassessments pending on the date of the search shall abate. The total income

BIBHUDUTTA PANDA,BHUBANESWAR vs. ASST.CIT CORPORATE CIRCLE-1(2), BHUBANESWAR

In the result, all appeals of the assessee stand allowed

Bench: Shri George Mathan & Shri Arun Khodpiaआयकर अऩीऱ सं/Ita Nos.76 To 81/Ctk/2022 (ननधाारण वषा / Assessment Years :2007-2008 To 2012-2013) Bibhudutta Panda, Vs Acit, Corporate Circle-1(2), Plot No.73 & 74, Jayadev Vihar, Bhubaneswar Bhubaneswar-751013 Pan No. :Adapp 6398 R (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

132 of the Act, notice under Section 153 A(1) will have to be mandatorily issued to the person searched requiring him to file returns for six AYs immediately preceding the previous year relevant to the AY in which the search takes place. ii. Assessments and reassessments pending on the date of the search shall abate. The total income

BIBHUDUTTA PANDA,BHUBANESWAR vs. ASST.CIT, CORPORATE CIRCLE 1(2), BHUBANESWAR

In the result, all appeals of the assessee stand allowed

Bench: Shri George Mathan & Shri Arun Khodpiaआयकर अऩीऱ सं/Ita Nos.76 To 81/Ctk/2022 (ननधाारण वषा / Assessment Years :2007-2008 To 2012-2013) Bibhudutta Panda, Vs Acit, Corporate Circle-1(2), Plot No.73 & 74, Jayadev Vihar, Bhubaneswar Bhubaneswar-751013 Pan No. :Adapp 6398 R (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

132 of the Act, notice under Section 153 A(1) will have to be mandatorily issued to the person searched requiring him to file returns for six AYs immediately preceding the previous year relevant to the AY in which the search takes place. ii. Assessments and reassessments pending on the date of the search shall abate. The total income

THE DHAMRA PORT COMPANY LIMITED,ODISHA vs. DCIT,CIRCLE 1(2), BHUBANESWAR, AAYAKAR BHAWAN, RAJASWA VIHAR, BHUBANESWAR, ORISSA

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

1 of section 115JB, business loss or unabsorbed depreciation is to be considered on cumulative basis without discussing its non-applicability 2 4. The appellant craves leave to add to alter, amend and/or withdraw any ground or grounds of appeal either before or during the course of hearing of the appeal. 2. Brief facts of the case are that

SUJATA PANDA,BERHAMPUR vs. ACIT, CENTARAL CIRCLE-1, BHUBANESWAR

In the result, appeals of the assessee are allowed

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaita Nos.415 To 421/Ctk/20 /Ctk/2019 Assessment Years : 2009-10 To 2015 10 To 2015-16 Sujata Panda Sujata Panda, The X Ray Vs. Acit, Acit, Central Central Circle Circle-1, Clinic, State Bank Of India, Clinic, State Bank Of India, Bhubaneswar Bhubaneswar Berhampur- -760001 Pan/Gir No. Pan/Gir No.Agppp 7126H (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri D.Parida, Ca/C.Parida, /C.Parida, Adv Revenue By : Shri M.K.Gautam, Cit , Cit Dr Date Of Hearing : 18/11 11/2022 Date Of Pronouncement : 18/11 11/2022 O R D E R Per Bench These Are Ese Are Appeals Filed By The Assessee Against The Against The Separate Orders Of The Ld Cit(A) Of The Ld Cit(A)-2, Bhubaneswar Dated 21.8.2019 21.8.2019 In Appeal No.0760/2016 0760/2016-17, Dated 17.9.2019, Nos. 0765/2016 0765/2016-17, 0769/2016- 17,0775/2016 17,0775/2016-17, 0782/2016-17, Dated 18.9.2019 No. Dated 18.9.2019 No. 0780/2016-17 & 0788/2016-17 17 For The Assessment Years 2009 2009-10 To 2015-16, Respectively. Respectively. 2. S/Shri Shri D.Parida/C. D.Parida/C.Parida, Ld Ars Appeared Appeared For For The The Assessee & Shri M.K.Gautam, Ld Cit Dr Appeared For The Assessee & Shri M.K.Gautam, Ld Cit Dr Appeared For The Assessee & Shri M.K.Gautam, Ld Cit Dr Appeared For The Revenue.

132 of the Act was executed. In the present case, there is no doubt that the last date by which the assessment had to be made was 31st December, 2016. As further rightly noticed Section 153B (1) uses the expression "order of assessment" and not merely 'assessment'. Therefore, the assessment order becomes an order only when in fact

SUJATA PANDA,BERHAMPUR vs. ACIT, CENTARAL CIRCLE-1, BHUBANESWAR

In the result, appeals of the assessee are allowed

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaita Nos.415 To 421/Ctk/20 /Ctk/2019 Assessment Years : 2009-10 To 2015 10 To 2015-16 Sujata Panda Sujata Panda, The X Ray Vs. Acit, Acit, Central Central Circle Circle-1, Clinic, State Bank Of India, Clinic, State Bank Of India, Bhubaneswar Bhubaneswar Berhampur- -760001 Pan/Gir No. Pan/Gir No.Agppp 7126H (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri D.Parida, Ca/C.Parida, /C.Parida, Adv Revenue By : Shri M.K.Gautam, Cit , Cit Dr Date Of Hearing : 18/11 11/2022 Date Of Pronouncement : 18/11 11/2022 O R D E R Per Bench These Are Ese Are Appeals Filed By The Assessee Against The Against The Separate Orders Of The Ld Cit(A) Of The Ld Cit(A)-2, Bhubaneswar Dated 21.8.2019 21.8.2019 In Appeal No.0760/2016 0760/2016-17, Dated 17.9.2019, Nos. 0765/2016 0765/2016-17, 0769/2016- 17,0775/2016 17,0775/2016-17, 0782/2016-17, Dated 18.9.2019 No. Dated 18.9.2019 No. 0780/2016-17 & 0788/2016-17 17 For The Assessment Years 2009 2009-10 To 2015-16, Respectively. Respectively. 2. S/Shri Shri D.Parida/C. D.Parida/C.Parida, Ld Ars Appeared Appeared For For The The Assessee & Shri M.K.Gautam, Ld Cit Dr Appeared For The Assessee & Shri M.K.Gautam, Ld Cit Dr Appeared For The Assessee & Shri M.K.Gautam, Ld Cit Dr Appeared For The Revenue.

132 of the Act was executed. In the present case, there is no doubt that the last date by which the assessment had to be made was 31st December, 2016. As further rightly noticed Section 153B (1) uses the expression "order of assessment" and not merely 'assessment'. Therefore, the assessment order becomes an order only when in fact

SUJATA PANDA,BERHAMPUR vs. ACIT, CENTARAL CIRCLE-1, BHUBANESWAR

In the result, appeals of the assessee are allowed

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaita Nos.415 To 421/Ctk/20 /Ctk/2019 Assessment Years : 2009-10 To 2015 10 To 2015-16 Sujata Panda Sujata Panda, The X Ray Vs. Acit, Acit, Central Central Circle Circle-1, Clinic, State Bank Of India, Clinic, State Bank Of India, Bhubaneswar Bhubaneswar Berhampur- -760001 Pan/Gir No. Pan/Gir No.Agppp 7126H (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri D.Parida, Ca/C.Parida, /C.Parida, Adv Revenue By : Shri M.K.Gautam, Cit , Cit Dr Date Of Hearing : 18/11 11/2022 Date Of Pronouncement : 18/11 11/2022 O R D E R Per Bench These Are Ese Are Appeals Filed By The Assessee Against The Against The Separate Orders Of The Ld Cit(A) Of The Ld Cit(A)-2, Bhubaneswar Dated 21.8.2019 21.8.2019 In Appeal No.0760/2016 0760/2016-17, Dated 17.9.2019, Nos. 0765/2016 0765/2016-17, 0769/2016- 17,0775/2016 17,0775/2016-17, 0782/2016-17, Dated 18.9.2019 No. Dated 18.9.2019 No. 0780/2016-17 & 0788/2016-17 17 For The Assessment Years 2009 2009-10 To 2015-16, Respectively. Respectively. 2. S/Shri Shri D.Parida/C. D.Parida/C.Parida, Ld Ars Appeared Appeared For For The The Assessee & Shri M.K.Gautam, Ld Cit Dr Appeared For The Assessee & Shri M.K.Gautam, Ld Cit Dr Appeared For The Assessee & Shri M.K.Gautam, Ld Cit Dr Appeared For The Revenue.

132 of the Act was executed. In the present case, there is no doubt that the last date by which the assessment had to be made was 31st December, 2016. As further rightly noticed Section 153B (1) uses the expression "order of assessment" and not merely 'assessment'. Therefore, the assessment order becomes an order only when in fact

SUJATA PANDA,BERHAMPUR vs. ACIT, CENTARAL CIRCLE-1, BHUBANESWAR

In the result, appeals of the assessee are allowed

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaita Nos.415 To 421/Ctk/20 /Ctk/2019 Assessment Years : 2009-10 To 2015 10 To 2015-16 Sujata Panda Sujata Panda, The X Ray Vs. Acit, Acit, Central Central Circle Circle-1, Clinic, State Bank Of India, Clinic, State Bank Of India, Bhubaneswar Bhubaneswar Berhampur- -760001 Pan/Gir No. Pan/Gir No.Agppp 7126H (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri D.Parida, Ca/C.Parida, /C.Parida, Adv Revenue By : Shri M.K.Gautam, Cit , Cit Dr Date Of Hearing : 18/11 11/2022 Date Of Pronouncement : 18/11 11/2022 O R D E R Per Bench These Are Ese Are Appeals Filed By The Assessee Against The Against The Separate Orders Of The Ld Cit(A) Of The Ld Cit(A)-2, Bhubaneswar Dated 21.8.2019 21.8.2019 In Appeal No.0760/2016 0760/2016-17, Dated 17.9.2019, Nos. 0765/2016 0765/2016-17, 0769/2016- 17,0775/2016 17,0775/2016-17, 0782/2016-17, Dated 18.9.2019 No. Dated 18.9.2019 No. 0780/2016-17 & 0788/2016-17 17 For The Assessment Years 2009 2009-10 To 2015-16, Respectively. Respectively. 2. S/Shri Shri D.Parida/C. D.Parida/C.Parida, Ld Ars Appeared Appeared For For The The Assessee & Shri M.K.Gautam, Ld Cit Dr Appeared For The Assessee & Shri M.K.Gautam, Ld Cit Dr Appeared For The Assessee & Shri M.K.Gautam, Ld Cit Dr Appeared For The Revenue.

132 of the Act was executed. In the present case, there is no doubt that the last date by which the assessment had to be made was 31st December, 2016. As further rightly noticed Section 153B (1) uses the expression "order of assessment" and not merely 'assessment'. Therefore, the assessment order becomes an order only when in fact

SUJATA PANDA,BERHAMPUR vs. ACIT, CENTARAL CIRCLE-1, BHUBANESWAR

In the result, appeals of the assessee are allowed

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaita Nos.415 To 421/Ctk/20 /Ctk/2019 Assessment Years : 2009-10 To 2015 10 To 2015-16 Sujata Panda Sujata Panda, The X Ray Vs. Acit, Acit, Central Central Circle Circle-1, Clinic, State Bank Of India, Clinic, State Bank Of India, Bhubaneswar Bhubaneswar Berhampur- -760001 Pan/Gir No. Pan/Gir No.Agppp 7126H (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri D.Parida, Ca/C.Parida, /C.Parida, Adv Revenue By : Shri M.K.Gautam, Cit , Cit Dr Date Of Hearing : 18/11 11/2022 Date Of Pronouncement : 18/11 11/2022 O R D E R Per Bench These Are Ese Are Appeals Filed By The Assessee Against The Against The Separate Orders Of The Ld Cit(A) Of The Ld Cit(A)-2, Bhubaneswar Dated 21.8.2019 21.8.2019 In Appeal No.0760/2016 0760/2016-17, Dated 17.9.2019, Nos. 0765/2016 0765/2016-17, 0769/2016- 17,0775/2016 17,0775/2016-17, 0782/2016-17, Dated 18.9.2019 No. Dated 18.9.2019 No. 0780/2016-17 & 0788/2016-17 17 For The Assessment Years 2009 2009-10 To 2015-16, Respectively. Respectively. 2. S/Shri Shri D.Parida/C. D.Parida/C.Parida, Ld Ars Appeared Appeared For For The The Assessee & Shri M.K.Gautam, Ld Cit Dr Appeared For The Assessee & Shri M.K.Gautam, Ld Cit Dr Appeared For The Assessee & Shri M.K.Gautam, Ld Cit Dr Appeared For The Revenue.

132 of the Act was executed. In the present case, there is no doubt that the last date by which the assessment had to be made was 31st December, 2016. As further rightly noticed Section 153B (1) uses the expression "order of assessment" and not merely 'assessment'. Therefore, the assessment order becomes an order only when in fact

SUJATA PANDA,BERHAMPUR vs. ACIT, CENTARAL CIRCLE-1, BHUBANESWAR

In the result, appeals of the assessee are allowed

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaita Nos.415 To 421/Ctk/20 /Ctk/2019 Assessment Years : 2009-10 To 2015 10 To 2015-16 Sujata Panda Sujata Panda, The X Ray Vs. Acit, Acit, Central Central Circle Circle-1, Clinic, State Bank Of India, Clinic, State Bank Of India, Bhubaneswar Bhubaneswar Berhampur- -760001 Pan/Gir No. Pan/Gir No.Agppp 7126H (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri D.Parida, Ca/C.Parida, /C.Parida, Adv Revenue By : Shri M.K.Gautam, Cit , Cit Dr Date Of Hearing : 18/11 11/2022 Date Of Pronouncement : 18/11 11/2022 O R D E R Per Bench These Are Ese Are Appeals Filed By The Assessee Against The Against The Separate Orders Of The Ld Cit(A) Of The Ld Cit(A)-2, Bhubaneswar Dated 21.8.2019 21.8.2019 In Appeal No.0760/2016 0760/2016-17, Dated 17.9.2019, Nos. 0765/2016 0765/2016-17, 0769/2016- 17,0775/2016 17,0775/2016-17, 0782/2016-17, Dated 18.9.2019 No. Dated 18.9.2019 No. 0780/2016-17 & 0788/2016-17 17 For The Assessment Years 2009 2009-10 To 2015-16, Respectively. Respectively. 2. S/Shri Shri D.Parida/C. D.Parida/C.Parida, Ld Ars Appeared Appeared For For The The Assessee & Shri M.K.Gautam, Ld Cit Dr Appeared For The Assessee & Shri M.K.Gautam, Ld Cit Dr Appeared For The Assessee & Shri M.K.Gautam, Ld Cit Dr Appeared For The Revenue.

132 of the Act was executed. In the present case, there is no doubt that the last date by which the assessment had to be made was 31st December, 2016. As further rightly noticed Section 153B (1) uses the expression "order of assessment" and not merely 'assessment'. Therefore, the assessment order becomes an order only when in fact