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3 results for “depreciation”+ Section 271(1)(c)clear

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Section 271(1)(c)6 Section 143(1)4 Section 1484 Section 21(5)2 Section 1472 Section 1492 Reopening of Assessment2

BISWAJIT NAYAK,ROURKELA, ODISHA vs. ACIT, ROURKELA CIRCLE, ROURKELA

In the result, appeal of the assessee is allowed

ITA 19/CTK/2024[2015-16]Status: HeardITAT Cuttack15 Apr 2024AY 2015-16

Bench: Shri George Mathan & Shri Manish Agarwalआयकर अऩीऱ सं/Ita No.19/Ctk/2024 (ननधाारण वषा / Assessment Year : 2015-2016) Biswajit Nayak, Vs Acit, Rourkela Circle, Rourkela Qtr.No.B-174, Sector-1, Rourkela-769008 Pan No. :Aaqpn 2087 A (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee By : Shri S.K.Sarangi, Ca राजस्व की ओर से /Revenue By : Shri S.C.Mohanty, Sr. Dr सुनवाई की तारीख / Date Of Hearing : 15/05/2024 घोषणा की तारीख/Date Of Pronouncement : 15/05/2024

For Appellant: Shri S.K.Sarangi, CAFor Respondent: Shri S.C.Mohanty, Sr. DR

Section 143(3)Section 271(1)(c)Section 274

depreciation” in para 5.0 where no satisfaction was recorded with regard to the initiation of penalty proceedings u/s.271(1)(c) of the Act. 5 Thus, it clearly evident from the assessment order that the AO was very much clear in his mind that the penalty proceedings u/s.271(1)(c) of the Act were initiated only for furnishing inaccurate particulars

BISWAJIT NAYAK,ROURKELA, ODISHA vs. ACIT, ROURKELA CIRCLE, ROURKELA

BISWAJIT NAYAK,ROURKELA, ODISHA vs. ACIT, ROURKELA CIRCLE, ROURKELA

BIKASH DEB,BHUBANESWAR vs. DCIT CIRCLE- 2(1), BHUBANESWAR

BIKASH DEB,BHUBANESWAR vs. DCIT, CIRCLE-2(1), BHUBANESWAR