SANSAR AGROPOL PRIVATE LIMITED,BHUBANESWAR vs. I.T.O. WARD-2(2), BHUBANESWAR

In the result, appeal of the assessee is partly allowed

disallowances made by the AO: I) Rs 50,000/- from Vehicle Running and Maintenance Expenses II) Rs 70,500/- from Tours and Travel III) Rs 35,509/- from printing and stationery. 2. At the outset, ld. AR did not press grounds No.1 & 3 for which he has endorsed to it in the memo of appeal. Accordingly, grounds No.1

DEPUTY COMMISSIONER OF INCOME TAX, CENTAL CIRCLE, SAMBALPUR vs. SMT. INDRANI PATNAIK, ROURKELA

In the result, all the four appeals of the Revenue are dismissed

disallowance\nof deduction of expenditure since the whole activity was illegal.\n23. In the premises, the impugned notice issued by the Assessing\nOfficer under Section 148 of the Act cannot be sustained and must be\nset aside.\n24. The following companion writ petitions, Writ Petition Nos.1015,\n1016

DEBASIS PADHI,BERHAMPUR vs. ASST.CIT CENTRAL CIRCLE-1, BHUBANESWAR

In the result, appeals filed by the assessee stand dismissed

Bench: Before Shri George Mathan, Judicialita Nos.208 To 214/Ctk/20 /Ctk/2022 Assessment Years : 2009-10 To 2015 10 To 2015-16

disallowed the estimated expenditure and has added the deposits in the bank account by invoking the provisions of section 133(6

DEBASIS PADHI,BERHAMPUR vs. ASST.CIT CENTRAL CIRCLE-1, BHUBANESWAR

In the result, appeals filed by the assessee stand dismissed

Bench: Before Shri George Mathan, Judicialita Nos.208 To 214/Ctk/20 /Ctk/2022 Assessment Years : 2009-10 To 2015 10 To 2015-16

disallowed the estimated expenditure and has added the deposits in the bank account by invoking the provisions of section 133(6

DEBASIS PADHI,BERHAMPUR vs. ASST.CIT CENTRAL CIRCLE-1, BHUBANESWAR

In the result, appeals filed by the assessee stand dismissed

Bench: Before Shri George Mathan, Judicialita Nos.208 To 214/Ctk/20 /Ctk/2022 Assessment Years : 2009-10 To 2015 10 To 2015-16

disallowed the estimated expenditure and has added the deposits in the bank account by invoking the provisions of section 133(6

DEBASIS PADHI,BERHAMPUR vs. ASST.CIT CENTRAL CIRCLE-1, BHUBANESWAR

In the result, appeals filed by the assessee stand dismissed

Bench: Before Shri George Mathan, Judicialita Nos.208 To 214/Ctk/20 /Ctk/2022 Assessment Years : 2009-10 To 2015 10 To 2015-16

disallowed the estimated expenditure and has added the deposits in the bank account by invoking the provisions of section 133(6

DEBASIS PADHI,BERHAMPUR vs. ASST.CIT CENTRAL CIRCLE-1, BHUBANESWAR

In the result, appeals filed by the assessee stand dismissed

Bench: Before Shri George Mathan, Judicialita Nos.208 To 214/Ctk/20 /Ctk/2022 Assessment Years : 2009-10 To 2015 10 To 2015-16

disallowed the estimated expenditure and has added the deposits in the bank account by invoking the provisions of section 133(6

DEBASIS PADHI,BERHAMPUR vs. ASST.CIT CENTRAL CIRCLE-1, BHUBANESWAR

In the result, appeals filed by the assessee stand dismissed

Bench: Before Shri George Mathan, Judicialita Nos.208 To 214/Ctk/20 /Ctk/2022 Assessment Years : 2009-10 To 2015 10 To 2015-16

disallowed the estimated expenditure and has added the deposits in the bank account by invoking the provisions of section 133(6

DEBASIS PADHI,BERHAMPUR vs. ASST.CIT CENTRAL CIRCLE-1, BHUBANESWAR

In the result, appeals filed by the assessee stand dismissed

Bench: Before Shri George Mathan, Judicialita Nos.208 To 214/Ctk/20 /Ctk/2022 Assessment Years : 2009-10 To 2015 10 To 2015-16

disallowed the estimated expenditure and has added the deposits in the bank account by invoking the provisions of section 133(6

SAMIR KUMAR PAIKARAY,KHURDA vs. INCOME TAX OFFICER, KHURDA

In the result, the appeal of the assessee is allowed for statistical purposes

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) & Shri Rajesh Kumari.T.A. No. 382/Ctk/2025 Assessment Year: 2017-2018 Samir Kumar Paikaray,………….………….,…Appellant Sriram Nagar, Khurdha, Dist. Khurda-752022, Odisha [Pan:Ahcpp4275D] -Vs.- Income Tax Officer,……………………….…....Respondent Khurda Ward, Khurda, Dist. Khurda-752022, Odisha Appearances By: Shri K.K. Bal, Advocate, Appeared On Behalf Of The Assessee Shri Vijay Singh, Sr. D.R., Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: September 03, 2025 Date Of Pronouncing The Order: October 30, 2025 O R D E R

133(6) dated 19.11.2016, one of the alleged debtors Shri Pradeep Kumar Sahoo, Chhatrama, Dist. Khurda has replied in the designation based official mail that he has not made any transactions with the assessee and he is not knowing the person /assessee (now deceased). From the record, it transpires that the assesese has deposited 488 numbers of 1000 rupees notes

G R C GARMENTS PARTNERSHIP FIRM ,NANDI SAHI, BUXI BAZAR vs. ITO, WARD 1(1), CUTTACK , AAYAKAR BHAWAN, SHELTER CHHAK

In the result, the appeal of the assessee is allowed for statistical purposes

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) & Shri Rajesh Kumari.T.A. No. 383/Ctk/2025 Assessment Year: 2018-2019 Grc Garments Partnership Firm,….…….,…Appellant Cuttack Sadar, Choudhury Bazar, Cuttack-753001, Odisha [Pan:Aaefg7391N] -Vs.- Income Tax Officer,……………………….…....Respondent Ward-1(1), Cuttack, Tulasipur, Cuttack-753008, Odisha Appearances By: Shri Diganta Das, Advocate, Appeared On Behalf Of The Assessee Shri Vijay Singh, Sr. D.R., Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: September 03, 2025 Date Of Pronouncing The Order: October 31, 2025 O R D E R

133(6) dated 02.02.2021 was issued to the four parties, from which loan confirmation received from three parties, i.e. Shri Ramchander Chhapolia, Shri Dinesh Chhapolia and Lifewood Commodities. One party namely Smt. Manju Devi Jhunjhunwala did not confirm the loan amount given amounting to Rs.22,60,740/-. On examination of the confirmation and copy of ITR received from Shri Ramchander

RAJESWAR THAKUR,BHAWANIPATNA vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE -1(1), SAMBALPUR

6,85,835/--726307\nBalance tax and interest payable\nRs. 1,41,344/-\nRounded u/s 288A:\nRs. 1,41,340/-\nAssessed u/s.143 (3) of the I.T. Act, 1961 on a total income of Rs. 61,60,620/-.\nIssued copy of the assessment order along with demand notice to the assessee.\nNot for assessee\n(Aron Kachhap)\nDy. Commissioner of Income

ACIT, BALESORE CIRCLE, BALESWAR vs. M/S. NABADURGA MINERALS , RAIRANGPUR

In the result, appeals of the revenue in ITA No

Bench: Shri George Mathan & Shri Manish Agarwalआयकर अपील संसंसंसं/Ita No.460/Ctk/2019 (िनधा"रण िनधा"रण वष" वष" / Assessment : 2008-2009) िनधा"रण िनधा"रण वष" वष" Acit, Balasore Circle, Balasore Vs Mr. Biirat Chandra Dagara, Rairangpur, Mayurbhanj Pan No. :Aecpd 7343 D & आयकर अपील संसंसंसं/Ita Nos.461, 386 & 387/Ctk/2019 (िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" / A.Yrs. : 2008-2009, 2009-2010 & 2010-2011) वष" Acit, Balasore Circle, Balasore Vs M/S Nabbadurga Minerals, Rairangpur, Mayurbhanj Pan No. :Aaabfn 8099 H & आयकर अपील संसंसंसं/Ita Nos.111 & 112/Ctk/2020 (िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" / A.Yrs. : 2009-2010 & 2010-2011) वष" M/S Nabadurga Minerals, Vs Acit, Circle, Balasore Rairangpur, Mayurbhanj Pan No. :Aabfn 8099 H (अपीलाथ" अपीलाथ" /Appellant) (""यथ" ""यथ" / Respondent) अपीलाथ" अपीलाथ" ""यथ" ""यथ" .. राज"व राज"व क" राज"व राज"व क" क" ओर क" ओर ओर सेसेसेसे /Revenue By ओर : Shri Sanjay Kumar, Cit-Dr िनधा"रती िनधा"रती क" िनधा"रती िनधा"रती क" क" ओर क" ओर ओर सेसेसेसे /Assessee By ओर : Shri P.K.Mishra, Advocate सुनवाई क" तारीख / Date Of Hearing : 19/09/2024 घोषणा क" तारीख/Date Of Pronouncement : 19/09/2024 आदेश आदेश / O R D E R आदेश आदेश Per Bench : These Are The Appeals Filed By The Revenue As Well As Assessee Against The Separate Orders Of The Ld. Cit(A), Cuttack, Dated 30.08.2019 & 30.09.2019, For The Assessment Years 2008-2009, 2009-2010 & 2010- 2011, Respectively. 2. First We Shall Take Up The Appeal Of The Revenue In Ita No.460/Ctk/2019 In The Case Of Birat Chandra Dagara For The Assessment Year 2008-2009, Wherein The Revenue Has Initially Has Taken Certain & Ita Nos.111&112/Ctk/2020

133(6) of the I.T. Act, is enclosed herewith as Annexure-2. Ground No.4 ; On the facts and in the circumstances of the case, the Ld.CIT(A), Cuttack was not justified in ignoring the judgment of the Supreme Court in the case of ITO Vs Ch Atchaiah (1996) 218 ITR 239 (SC), wherein the Supreme Court has held that

M/S. NABADURGA MINERALS ,RAIRANGPUR vs. ACIT, CIRCLE, BALASORE

In the result, appeals of the revenue in ITA No

Bench: Shri George Mathan & Shri Manish Agarwalआयकर अपील संसंसंसं/Ita No.460/Ctk/2019 (िनधा"रण िनधा"रण वष" वष" / Assessment : 2008-2009) िनधा"रण िनधा"रण वष" वष" Acit, Balasore Circle, Balasore Vs Mr. Biirat Chandra Dagara, Rairangpur, Mayurbhanj Pan No. :Aecpd 7343 D & आयकर अपील संसंसंसं/Ita Nos.461, 386 & 387/Ctk/2019 (िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" / A.Yrs. : 2008-2009, 2009-2010 & 2010-2011) वष" Acit, Balasore Circle, Balasore Vs M/S Nabbadurga Minerals, Rairangpur, Mayurbhanj Pan No. :Aaabfn 8099 H & आयकर अपील संसंसंसं/Ita Nos.111 & 112/Ctk/2020 (िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" / A.Yrs. : 2009-2010 & 2010-2011) वष" M/S Nabadurga Minerals, Vs Acit, Circle, Balasore Rairangpur, Mayurbhanj Pan No. :Aabfn 8099 H (अपीलाथ" अपीलाथ" /Appellant) (""यथ" ""यथ" / Respondent) अपीलाथ" अपीलाथ" ""यथ" ""यथ" .. राज"व राज"व क" राज"व राज"व क" क" ओर क" ओर ओर सेसेसेसे /Revenue By ओर : Shri Sanjay Kumar, Cit-Dr िनधा"रती िनधा"रती क" िनधा"रती िनधा"रती क" क" ओर क" ओर ओर सेसेसेसे /Assessee By ओर : Shri P.K.Mishra, Advocate सुनवाई क" तारीख / Date Of Hearing : 19/09/2024 घोषणा क" तारीख/Date Of Pronouncement : 19/09/2024 आदेश आदेश / O R D E R आदेश आदेश Per Bench : These Are The Appeals Filed By The Revenue As Well As Assessee Against The Separate Orders Of The Ld. Cit(A), Cuttack, Dated 30.08.2019 & 30.09.2019, For The Assessment Years 2008-2009, 2009-2010 & 2010- 2011, Respectively. 2. First We Shall Take Up The Appeal Of The Revenue In Ita No.460/Ctk/2019 In The Case Of Birat Chandra Dagara For The Assessment Year 2008-2009, Wherein The Revenue Has Initially Has Taken Certain & Ita Nos.111&112/Ctk/2020

133(6) of the I.T. Act, is enclosed herewith as Annexure-2. Ground No.4 ; On the facts and in the circumstances of the case, the Ld.CIT(A), Cuttack was not justified in ignoring the judgment of the Supreme Court in the case of ITO Vs Ch Atchaiah (1996) 218 ITR 239 (SC), wherein the Supreme Court has held that

ACIT, BALASORE CIRCLE, BALASORE vs. M/S. NABADURGA MINERALS, RAIRANGPUR

In the result, appeals of the revenue in ITA No

Bench: Shri George Mathan & Shri Manish Agarwalआयकर अपील संसंसंसं/Ita No.460/Ctk/2019 (िनधा"रण िनधा"रण वष" वष" / Assessment : 2008-2009) िनधा"रण िनधा"रण वष" वष" Acit, Balasore Circle, Balasore Vs Mr. Biirat Chandra Dagara, Rairangpur, Mayurbhanj Pan No. :Aecpd 7343 D & आयकर अपील संसंसंसं/Ita Nos.461, 386 & 387/Ctk/2019 (िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" / A.Yrs. : 2008-2009, 2009-2010 & 2010-2011) वष" Acit, Balasore Circle, Balasore Vs M/S Nabbadurga Minerals, Rairangpur, Mayurbhanj Pan No. :Aaabfn 8099 H & आयकर अपील संसंसंसं/Ita Nos.111 & 112/Ctk/2020 (िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" / A.Yrs. : 2009-2010 & 2010-2011) वष" M/S Nabadurga Minerals, Vs Acit, Circle, Balasore Rairangpur, Mayurbhanj Pan No. :Aabfn 8099 H (अपीलाथ" अपीलाथ" /Appellant) (""यथ" ""यथ" / Respondent) अपीलाथ" अपीलाथ" ""यथ" ""यथ" .. राज"व राज"व क" राज"व राज"व क" क" ओर क" ओर ओर सेसेसेसे /Revenue By ओर : Shri Sanjay Kumar, Cit-Dr िनधा"रती िनधा"रती क" िनधा"रती िनधा"रती क" क" ओर क" ओर ओर सेसेसेसे /Assessee By ओर : Shri P.K.Mishra, Advocate सुनवाई क" तारीख / Date Of Hearing : 19/09/2024 घोषणा क" तारीख/Date Of Pronouncement : 19/09/2024 आदेश आदेश / O R D E R आदेश आदेश Per Bench : These Are The Appeals Filed By The Revenue As Well As Assessee Against The Separate Orders Of The Ld. Cit(A), Cuttack, Dated 30.08.2019 & 30.09.2019, For The Assessment Years 2008-2009, 2009-2010 & 2010- 2011, Respectively. 2. First We Shall Take Up The Appeal Of The Revenue In Ita No.460/Ctk/2019 In The Case Of Birat Chandra Dagara For The Assessment Year 2008-2009, Wherein The Revenue Has Initially Has Taken Certain & Ita Nos.111&112/Ctk/2020

133(6) of the I.T. Act, is enclosed herewith as Annexure-2. Ground No.4 ; On the facts and in the circumstances of the case, the Ld.CIT(A), Cuttack was not justified in ignoring the judgment of the Supreme Court in the case of ITO Vs Ch Atchaiah (1996) 218 ITR 239 (SC), wherein the Supreme Court has held that

ACIT, BALASORE CIRCLE, BALASORE vs. MR. BIRAT CHANDRA DAGARA, RAIRANGPUR

In the result, appeals of the revenue in ITA No

Bench: Shri George Mathan & Shri Manish Agarwalआयकर अपील संसंसंसं/Ita No.460/Ctk/2019 (िनधा"रण िनधा"रण वष" वष" / Assessment : 2008-2009) िनधा"रण िनधा"रण वष" वष" Acit, Balasore Circle, Balasore Vs Mr. Biirat Chandra Dagara, Rairangpur, Mayurbhanj Pan No. :Aecpd 7343 D & आयकर अपील संसंसंसं/Ita Nos.461, 386 & 387/Ctk/2019 (िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" / A.Yrs. : 2008-2009, 2009-2010 & 2010-2011) वष" Acit, Balasore Circle, Balasore Vs M/S Nabbadurga Minerals, Rairangpur, Mayurbhanj Pan No. :Aaabfn 8099 H & आयकर अपील संसंसंसं/Ita Nos.111 & 112/Ctk/2020 (िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" / A.Yrs. : 2009-2010 & 2010-2011) वष" M/S Nabadurga Minerals, Vs Acit, Circle, Balasore Rairangpur, Mayurbhanj Pan No. :Aabfn 8099 H (अपीलाथ" अपीलाथ" /Appellant) (""यथ" ""यथ" / Respondent) अपीलाथ" अपीलाथ" ""यथ" ""यथ" .. राज"व राज"व क" राज"व राज"व क" क" ओर क" ओर ओर सेसेसेसे /Revenue By ओर : Shri Sanjay Kumar, Cit-Dr िनधा"रती िनधा"रती क" िनधा"रती िनधा"रती क" क" ओर क" ओर ओर सेसेसेसे /Assessee By ओर : Shri P.K.Mishra, Advocate सुनवाई क" तारीख / Date Of Hearing : 19/09/2024 घोषणा क" तारीख/Date Of Pronouncement : 19/09/2024 आदेश आदेश / O R D E R आदेश आदेश Per Bench : These Are The Appeals Filed By The Revenue As Well As Assessee Against The Separate Orders Of The Ld. Cit(A), Cuttack, Dated 30.08.2019 & 30.09.2019, For The Assessment Years 2008-2009, 2009-2010 & 2010- 2011, Respectively. 2. First We Shall Take Up The Appeal Of The Revenue In Ita No.460/Ctk/2019 In The Case Of Birat Chandra Dagara For The Assessment Year 2008-2009, Wherein The Revenue Has Initially Has Taken Certain & Ita Nos.111&112/Ctk/2020

133(6) of the I.T. Act, is enclosed herewith as Annexure-2. Ground No.4 ; On the facts and in the circumstances of the case, the Ld.CIT(A), Cuttack was not justified in ignoring the judgment of the Supreme Court in the case of ITO Vs Ch Atchaiah (1996) 218 ITR 239 (SC), wherein the Supreme Court has held that

ACIT, BALESORE CIRCLE, BALESWAR vs. M/S. NABADURGA MINERALS , RAIRANGPUR

In the result, appeals of the revenue in ITA No

Bench: Shri George Mathan & Shri Manish Agarwalआयकर अपील संसंसंसं/Ita No.460/Ctk/2019 (िनधा"रण िनधा"रण वष" वष" / Assessment : 2008-2009) िनधा"रण िनधा"रण वष" वष" Acit, Balasore Circle, Balasore Vs Mr. Biirat Chandra Dagara, Rairangpur, Mayurbhanj Pan No. :Aecpd 7343 D & आयकर अपील संसंसंसं/Ita Nos.461, 386 & 387/Ctk/2019 (िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" / A.Yrs. : 2008-2009, 2009-2010 & 2010-2011) वष" Acit, Balasore Circle, Balasore Vs M/S Nabbadurga Minerals, Rairangpur, Mayurbhanj Pan No. :Aaabfn 8099 H & आयकर अपील संसंसंसं/Ita Nos.111 & 112/Ctk/2020 (िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" / A.Yrs. : 2009-2010 & 2010-2011) वष" M/S Nabadurga Minerals, Vs Acit, Circle, Balasore Rairangpur, Mayurbhanj Pan No. :Aabfn 8099 H (अपीलाथ" अपीलाथ" /Appellant) (""यथ" ""यथ" / Respondent) अपीलाथ" अपीलाथ" ""यथ" ""यथ" .. राज"व राज"व क" राज"व राज"व क" क" ओर क" ओर ओर सेसेसेसे /Revenue By ओर : Shri Sanjay Kumar, Cit-Dr िनधा"रती िनधा"रती क" िनधा"रती िनधा"रती क" क" ओर क" ओर ओर सेसेसेसे /Assessee By ओर : Shri P.K.Mishra, Advocate सुनवाई क" तारीख / Date Of Hearing : 19/09/2024 घोषणा क" तारीख/Date Of Pronouncement : 19/09/2024 आदेश आदेश / O R D E R आदेश आदेश Per Bench : These Are The Appeals Filed By The Revenue As Well As Assessee Against The Separate Orders Of The Ld. Cit(A), Cuttack, Dated 30.08.2019 & 30.09.2019, For The Assessment Years 2008-2009, 2009-2010 & 2010- 2011, Respectively. 2. First We Shall Take Up The Appeal Of The Revenue In Ita No.460/Ctk/2019 In The Case Of Birat Chandra Dagara For The Assessment Year 2008-2009, Wherein The Revenue Has Initially Has Taken Certain & Ita Nos.111&112/Ctk/2020

133(6) of the I.T. Act, is enclosed herewith as Annexure-2. Ground No.4 ; On the facts and in the circumstances of the case, the Ld.CIT(A), Cuttack was not justified in ignoring the judgment of the Supreme Court in the case of ITO Vs Ch Atchaiah (1996) 218 ITR 239 (SC), wherein the Supreme Court has held that

M/S. NABADURGA MINERALS ,RAIRANGPUR vs. ACIT, CIRCLE, BALASORE

In the result, appeals of the revenue in ITA No

Bench: Shri George Mathan & Shri Manish Agarwalआयकर अपील संसंसंसं/Ita No.460/Ctk/2019 (िनधा"रण िनधा"रण वष" वष" / Assessment : 2008-2009) िनधा"रण िनधा"रण वष" वष" Acit, Balasore Circle, Balasore Vs Mr. Biirat Chandra Dagara, Rairangpur, Mayurbhanj Pan No. :Aecpd 7343 D & आयकर अपील संसंसंसं/Ita Nos.461, 386 & 387/Ctk/2019 (िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" / A.Yrs. : 2008-2009, 2009-2010 & 2010-2011) वष" Acit, Balasore Circle, Balasore Vs M/S Nabbadurga Minerals, Rairangpur, Mayurbhanj Pan No. :Aaabfn 8099 H & आयकर अपील संसंसंसं/Ita Nos.111 & 112/Ctk/2020 (िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" / A.Yrs. : 2009-2010 & 2010-2011) वष" M/S Nabadurga Minerals, Vs Acit, Circle, Balasore Rairangpur, Mayurbhanj Pan No. :Aabfn 8099 H (अपीलाथ" अपीलाथ" /Appellant) (""यथ" ""यथ" / Respondent) अपीलाथ" अपीलाथ" ""यथ" ""यथ" .. राज"व राज"व क" राज"व राज"व क" क" ओर क" ओर ओर सेसेसेसे /Revenue By ओर : Shri Sanjay Kumar, Cit-Dr िनधा"रती िनधा"रती क" िनधा"रती िनधा"रती क" क" ओर क" ओर ओर सेसेसेसे /Assessee By ओर : Shri P.K.Mishra, Advocate सुनवाई क" तारीख / Date Of Hearing : 19/09/2024 घोषणा क" तारीख/Date Of Pronouncement : 19/09/2024 आदेश आदेश / O R D E R आदेश आदेश Per Bench : These Are The Appeals Filed By The Revenue As Well As Assessee Against The Separate Orders Of The Ld. Cit(A), Cuttack, Dated 30.08.2019 & 30.09.2019, For The Assessment Years 2008-2009, 2009-2010 & 2010- 2011, Respectively. 2. First We Shall Take Up The Appeal Of The Revenue In Ita No.460/Ctk/2019 In The Case Of Birat Chandra Dagara For The Assessment Year 2008-2009, Wherein The Revenue Has Initially Has Taken Certain & Ita Nos.111&112/Ctk/2020

133(6) of the I.T. Act, is enclosed herewith as Annexure-2. Ground No.4 ; On the facts and in the circumstances of the case, the Ld.CIT(A), Cuttack was not justified in ignoring the judgment of the Supreme Court in the case of ITO Vs Ch Atchaiah (1996) 218 ITR 239 (SC), wherein the Supreme Court has held that