ORISSA AIR PRODUCTS PVT. LTD.,DHENKANAL vs. ACIT, CIRCLE-1(2), BHUBANESWAR

In the result, the appeal filed by the assessee is partly allowed

Bench: Shri N.S Sainiassessment Year : 2012-2013

24 (x) read with Section 36 (1) (va) of the Act creates the impression that the employees' contribution would continue to be treated differently under a different head of deduction, as the head of deduction is separate under Section 43 B and Section 36 of the Act but on a broader reading of the amendments made to Section 43B repeatedly

ACIT, ROURKELA CIRCLE, ROURKELA vs. INDRANI PATNAIK, ROURKELA

In the result, appeals of the revenue and assessee are partly allowed for statistical purposes

Bench: S/ S/Shri Chandra Mohan Garg, Judicial & Manish Borad & Manish Borad & Manish Boradassessment Year : 2015-16 Asst. Commissioner Of Income Asst. Commissioner Of Income Vs. Indrani Indrani Patnaik, Patnaik, A/6, A/6, Tax, Rourkela Circle, Rourkela. Tax, Rourkela Circle, Rourkela. Commercial Commercial Estate, Estate, Civil Civil Township, Rourkela Township, Rourkela-769004 Pan/Gir No. No.Accpp 6164 E (Appellant (Appellant) .. ( Respondent Respondent) Assessment Year : 2015-16 C.O. No.01/Ctk/2019 (Arising Out Of Ita No.373/Ctk/2018) (Arising Out Of Ita No.373/Ctk/2018) Assessment Year: 2015-16 Indrani Indrani Patnaik, Patnaik, A/6, A/6, Vs. Asst. Commissioner Of Income Asst. Commissioner Of Income Commercial Commercial Estate, Estate, Civil Civil Tax, Rourkela Circle, Rourkela Tax, Rourkela Circle, Rourkela Township, Rourkela Township, Rourkela-769004 Pan/Gir No.Accpp 6164 E Pan/Gir No.Accpp 6164 E (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri S.C. Bhadra S.C. Bhadra , Ar Revenue By : Shri M.K.Gautam, Cit (Dr) Date Of Hearing : 20 /10/ 20 / 2021 Date Of Pronouncement : 10 / 12 12/2021 O R D E R Per Bench The Cross The Cross Appeals Filed By The Revenue & Assessee Assessee Are Directed Against The Or Against The Order Of The Cit(A), Sambalpur Dated 2.7.2018 Der Of The Cit(A), Sambalpur Dated 2.7.2018 For The P A G E 1 | 62

x 3276). The AO accordingly added the same to the total income of the assessee. 6. The ld CIT(A) deleted the addition made by the AO, inter alia, observing as under: P a g e 4 | 62 ITA No.366/CTK/2018 C.O. No.01/CTK/2019 Assessment Year : 2015-16 “I have considered the matter carefully. I have also gone through

SMT. INDRANI PATNAIK,ROURKELA vs. ACIT, ROURKELA CIRCLE, ROURKELA

In the result, appeals of the revenue and assessee are partly allowed for statistical purposes

Bench: S/ S/Shri Chandra Mohan Garg, Judicial & Manish Borad & Manish Borad & Manish Boradassessment Year : 2015-16 Asst. Commissioner Of Income Asst. Commissioner Of Income Vs. Indrani Indrani Patnaik, Patnaik, A/6, A/6, Tax, Rourkela Circle, Rourkela. Tax, Rourkela Circle, Rourkela. Commercial Commercial Estate, Estate, Civil Civil Township, Rourkela Township, Rourkela-769004 Pan/Gir No. No.Accpp 6164 E (Appellant (Appellant) .. ( Respondent Respondent) Assessment Year : 2015-16 C.O. No.01/Ctk/2019 (Arising Out Of Ita No.373/Ctk/2018) (Arising Out Of Ita No.373/Ctk/2018) Assessment Year: 2015-16 Indrani Indrani Patnaik, Patnaik, A/6, A/6, Vs. Asst. Commissioner Of Income Asst. Commissioner Of Income Commercial Commercial Estate, Estate, Civil Civil Tax, Rourkela Circle, Rourkela Tax, Rourkela Circle, Rourkela Township, Rourkela Township, Rourkela-769004 Pan/Gir No.Accpp 6164 E Pan/Gir No.Accpp 6164 E (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri S.C. Bhadra S.C. Bhadra , Ar Revenue By : Shri M.K.Gautam, Cit (Dr) Date Of Hearing : 20 /10/ 20 / 2021 Date Of Pronouncement : 10 / 12 12/2021 O R D E R Per Bench The Cross The Cross Appeals Filed By The Revenue & Assessee Assessee Are Directed Against The Or Against The Order Of The Cit(A), Sambalpur Dated 2.7.2018 Der Of The Cit(A), Sambalpur Dated 2.7.2018 For The P A G E 1 | 62

x 3276). The AO accordingly added the same to the total income of the assessee. 6. The ld CIT(A) deleted the addition made by the AO, inter alia, observing as under: P a g e 4 | 62 ITA No.366/CTK/2018 C.O. No.01/CTK/2019 Assessment Year : 2015-16 “I have considered the matter carefully. I have also gone through

TRIJAL ENTERPRISES,BHUBANESWAR vs. ACIT, CIRCLE- 4(1), BHUBANESWAR

Bench: S/Shri George Mathan & Arun Khodpiaassessment Year : 2016-17 Trijal Enterprises, Hall No.6, Vs. Acit, Circle-4(1), Fourth Floor, Bmc Bhawani Bhubaneswar Coom. Complex, Saheed Nagar, Bhubaneswar. Pan/Gir No.Aakft 6687 L (Appellant) .. ( Respondent) Assessee By : Shri P.K.Mishra,Ca P.K.Panda, Ars Revenue By : Shri M.K.Gautam, Cit Dr Date Of Hearing : 15/11/2022 Date Of Pronouncement : 15/11/2022 O R D E R Per Bench This Is An Appeal Filed By The Assessee Against The Order Of The Ld Cit(A)-1, Bhubaneswar Dated 22.6.2020 In Appeal No.0366/2018-19 For The Assessment Year 2016-17. 2. It Was Submitted By Ld Ar That The Assessee Is A Partnership Firm. The Partnership Firm Was Originally Constituted By Partnership Deed Dated 1.11.2015, Wherein, There Were Two Partners Namely; Shri Rajesh Polaki & Sri Malchit Chetan Kumar Patra. The Said Partnership Did Not Do Any Business. The Partnership Was Constituted For The Purpose Of Doing The Business Of Gold Jewellery. The Partnership Was Reconstituted On 1.3.2016, P A G E 1 | 37 Assessment Year : 2016-17

2 of his statement. He simply stated that everything was managed by brokers/agents in reply to question no.2 5 of his statement. b) Moreover in spite of such a huge investment, he was not able to produce receipts for rent payments, electricity bills and other evidences (utility bills) in support of business activities in reply to question no.26

DCIT, BHUBANESWAR vs. ORISSA HYDRO POWER CORPORATION LTD, BHUBANESWAR

In the result, appeal of Revenue i

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अपीऱ सं./Ita No.115/Ctk/2014 (नििाारण वषा / Assessment Year :2005-2006) Dcit, Circle-1(1), Bhubaneswar Vs. M/S Orissa Hydro Power Corporation Limited, Orissa State Police Housing & Welfare Corporation Building, Bhoi Nagar, Vani Vihar, Bhubaneswar-751022 स्थायी ऱेखा सं./ Pan No. : Aaaco 2575 P (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. & आयकर अपीऱ सं./Ita No.122/Ctk/2014 (नििाारण वषा / Assessment Year :2005-2006) M/S Orissa Hydro Power Vs. Dcit, Circle-1(1), Corporation Limited, Bhubaneswar Orissa State Police Housing & Welfare Corporation Building, Bhoi Nagar, Vani Vihar, Bhubaneswar-751022 स्थायी ऱेखा सं./ Pan No. : Aaaco 2575 P (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. राजस्व की ओर से /Revenue By Smt. Sarita Mishra Kolhe, Cit-Dr : ननधााररती की ओर से /Assessee By Shri Dillip Kumar Mohanty, Adv. : सुनवाई की तारीख / Date Of Hearing : 24/12/2019 घोषणा की तारीख/Date Of Pronouncement : 25/02/2020 आदेश / O R D E R Per L.P.Sahu, Am: These Two Appeals Have Been Filed By Assessee & Revenue Against The Order Passed By The Cit(A)-I, Bhubaneswar, Dated 01.01.2014 For The Assessment Year 2005-2006. 2. First We Shall Take Up The Appeal Of Revenue Filed In Ita

x) Excess provision of guarantee commission : Rs.63,78,096/- 4. Aggrieved by the assessment order, the assessee preferred appeal before the CIT(A) and agitated all the additions made by the AO except the additions made on account of provision for bonus, employees contribution to EPF not paid within due date and excess claim of depreciation. The CIT(A) after

M/S ODISHA HYDRO POWER CORPORATION LTD,BHUBANESWAR vs. DCIT, BHUBANESWAR

In the result, appeal of Revenue i

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अपीऱ सं./Ita No.115/Ctk/2014 (नििाारण वषा / Assessment Year :2005-2006) Dcit, Circle-1(1), Bhubaneswar Vs. M/S Orissa Hydro Power Corporation Limited, Orissa State Police Housing & Welfare Corporation Building, Bhoi Nagar, Vani Vihar, Bhubaneswar-751022 स्थायी ऱेखा सं./ Pan No. : Aaaco 2575 P (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. & आयकर अपीऱ सं./Ita No.122/Ctk/2014 (नििाारण वषा / Assessment Year :2005-2006) M/S Orissa Hydro Power Vs. Dcit, Circle-1(1), Corporation Limited, Bhubaneswar Orissa State Police Housing & Welfare Corporation Building, Bhoi Nagar, Vani Vihar, Bhubaneswar-751022 स्थायी ऱेखा सं./ Pan No. : Aaaco 2575 P (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. राजस्व की ओर से /Revenue By Smt. Sarita Mishra Kolhe, Cit-Dr : ननधााररती की ओर से /Assessee By Shri Dillip Kumar Mohanty, Adv. : सुनवाई की तारीख / Date Of Hearing : 24/12/2019 घोषणा की तारीख/Date Of Pronouncement : 25/02/2020 आदेश / O R D E R Per L.P.Sahu, Am: These Two Appeals Have Been Filed By Assessee & Revenue Against The Order Passed By The Cit(A)-I, Bhubaneswar, Dated 01.01.2014 For The Assessment Year 2005-2006. 2. First We Shall Take Up The Appeal Of Revenue Filed In Ita

x) Excess provision of guarantee commission : Rs.63,78,096/- 4. Aggrieved by the assessment order, the assessee preferred appeal before the CIT(A) and agitated all the additions made by the AO except the additions made on account of provision for bonus, employees contribution to EPF not paid within due date and excess claim of depreciation. The CIT(A) after