ACIT, CENTRAL CIRCLE-1, BHUBANESWAR vs. M/S. SRI SAI RAMESWARA SOLVENTS PVT. LTD., KORAPUT

In the result, appeals of the revenue in IT(SS)A Nos

Bench: Shri George Mathan & Shri Arun Khodpiaआयकर (तऱाशियाां और अशिग्रहण) अऩीऱ सं/It(Ss)A Nos.04-06/Ctk/2021 (ननधाारण वषा / Assessment Year :2013-2014 To 2015-2016) Acit, Central Circle-1, Vs M/S Sri Sai Rameswara Solvents Bhubaneswar Pvt. Ltd., Bhadraya Street, Jeypore, Koraput-764001 Pan No. : Aajcs 3201 K & Cross Objection Nos.24-26/Ctk/2021 (Arising Out Of It(Ss)A Nos.04-06/Ctk/2021) (ननधाारण वषा / Assessment Year :2013-2014 To 2015-2016) M M/S Sri Sai Rameswara Solvents Vs Acit, Central Circle-1, Pvt. Ltd., Bhadraya Street, Bhubaneswar Jeypore, Koraput-764001 Pan No. : Aajcs 3201 K & आयकर अऩीऱ सं/Ita Nos.81-83/Ctk/2021 (ननधाारण वषा / Assessment Year :2013-2014 To 2015-2016) Acit, Central Circle-1, Vs M/S Sri Sai Rameswara Solvents Bhubaneswar Pvt. Ltd., Bhadraya Street, Jeypore, Koraput-764001 Pan No. : Aajcs 3201 K & Cross Objection Nos.27-29/Ctk/2021 (Arising Out Of Ita Nos.81-83/Ctk/2021) (ननधाारण वषा / Assessment Year :2013-2014 To 2015-2016) M/S Sri Sai Rameswara Solvents Vs Dcit, Corporate Circle-1(2), Pvt. Ltd., Bhadraya Street, Bhubaneswar Jeypore, Koraput-764001 Pan No. : Aabcp 3276 D (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

disallowance u/s.40A(3) of the Act was not to be done as payments had been made in excess of Rs.20,000/- or above on a single day to a single party. It was the submission that the assessee had responded mentioning four issues, first in respect of expenses below or at Rs.20000/-, second was the payment to cultivator and third

ACIT, CENTRAL CIRCLE-1, BHUBANESWAR vs. M/S. SRI SAI RAMESWARA SOLVENTS PVT. LTD., KORAPUT

In the result, appeals of the revenue in IT(SS)A Nos

Bench: Shri George Mathan & Shri Arun Khodpiaआयकर (तऱाशियाां और अशिग्रहण) अऩीऱ सं/It(Ss)A Nos.04-06/Ctk/2021 (ननधाारण वषा / Assessment Year :2013-2014 To 2015-2016) Acit, Central Circle-1, Vs M/S Sri Sai Rameswara Solvents Bhubaneswar Pvt. Ltd., Bhadraya Street, Jeypore, Koraput-764001 Pan No. : Aajcs 3201 K & Cross Objection Nos.24-26/Ctk/2021 (Arising Out Of It(Ss)A Nos.04-06/Ctk/2021) (ननधाारण वषा / Assessment Year :2013-2014 To 2015-2016) M M/S Sri Sai Rameswara Solvents Vs Acit, Central Circle-1, Pvt. Ltd., Bhadraya Street, Bhubaneswar Jeypore, Koraput-764001 Pan No. : Aajcs 3201 K & आयकर अऩीऱ सं/Ita Nos.81-83/Ctk/2021 (ननधाारण वषा / Assessment Year :2013-2014 To 2015-2016) Acit, Central Circle-1, Vs M/S Sri Sai Rameswara Solvents Bhubaneswar Pvt. Ltd., Bhadraya Street, Jeypore, Koraput-764001 Pan No. : Aajcs 3201 K & Cross Objection Nos.27-29/Ctk/2021 (Arising Out Of Ita Nos.81-83/Ctk/2021) (ननधाारण वषा / Assessment Year :2013-2014 To 2015-2016) M/S Sri Sai Rameswara Solvents Vs Dcit, Corporate Circle-1(2), Pvt. Ltd., Bhadraya Street, Bhubaneswar Jeypore, Koraput-764001 Pan No. : Aabcp 3276 D (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

disallowance u/s.40A(3) of the Act was not to be done as payments had been made in excess of Rs.20,000/- or above on a single day to a single party. It was the submission that the assessee had responded mentioning four issues, first in respect of expenses below or at Rs.20000/-, second was the payment to cultivator and third

ACIT, CENTRAL CIRCLE-1, BHUBANESWAR vs. M/S. SRI SAI RAMESWARA SOLVENTS PVT. LTD., KORAPUT

In the result, appeals of the revenue in IT(SS)A Nos

Bench: Shri George Mathan & Shri Arun Khodpiaआयकर (तऱाशियाां और अशिग्रहण) अऩीऱ सं/It(Ss)A Nos.04-06/Ctk/2021 (ननधाारण वषा / Assessment Year :2013-2014 To 2015-2016) Acit, Central Circle-1, Vs M/S Sri Sai Rameswara Solvents Bhubaneswar Pvt. Ltd., Bhadraya Street, Jeypore, Koraput-764001 Pan No. : Aajcs 3201 K & Cross Objection Nos.24-26/Ctk/2021 (Arising Out Of It(Ss)A Nos.04-06/Ctk/2021) (ननधाारण वषा / Assessment Year :2013-2014 To 2015-2016) M M/S Sri Sai Rameswara Solvents Vs Acit, Central Circle-1, Pvt. Ltd., Bhadraya Street, Bhubaneswar Jeypore, Koraput-764001 Pan No. : Aajcs 3201 K & आयकर अऩीऱ सं/Ita Nos.81-83/Ctk/2021 (ननधाारण वषा / Assessment Year :2013-2014 To 2015-2016) Acit, Central Circle-1, Vs M/S Sri Sai Rameswara Solvents Bhubaneswar Pvt. Ltd., Bhadraya Street, Jeypore, Koraput-764001 Pan No. : Aajcs 3201 K & Cross Objection Nos.27-29/Ctk/2021 (Arising Out Of Ita Nos.81-83/Ctk/2021) (ननधाारण वषा / Assessment Year :2013-2014 To 2015-2016) M/S Sri Sai Rameswara Solvents Vs Dcit, Corporate Circle-1(2), Pvt. Ltd., Bhadraya Street, Bhubaneswar Jeypore, Koraput-764001 Pan No. : Aabcp 3276 D (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

disallowance u/s.40A(3) of the Act was not to be done as payments had been made in excess of Rs.20,000/- or above on a single day to a single party. It was the submission that the assessee had responded mentioning four issues, first in respect of expenses below or at Rs.20000/-, second was the payment to cultivator and third

BASUKINATH LOGISTICS PVT. LTD,SUNDARGARH vs. PRINCIPAL CIT(CENTRAL), VISAKHAPATNAM

In the result, appeal of the assessee is allowed

disallowed on the ground that the certificate was withdrawn on October 5, 2007. The Commissioner (Appeals) confirmed the view of the Assessing Officer. The Tribunal held in favour of the assessee. A search was carried out on its premises and a notice under section 153A

BASUKINATH BUILDERS PVT. LTD.,SUNDARGARH vs. PRINCIPAL CIT(CENTRAL), VISAKHAPATNAM

In the result, appeal of the assessee is allowed

disallowed on the ground that the certificate was withdrawn on October 5, 2007. The Commissioner (Appeals) confirmed the view of the Assessing Officer. The Tribunal held in favour of the assessee. A search was carried out on its premises and a notice under section 153A

BASUKINATH ROADWAYS PVT. LTD.,SUNDARGARH vs. PRINCIPAL CIT(CENTRAL), VISAKHAPATNAM

In the result, appeal of the assessee is allowed

disallowances were not contained under section 153C read with section 153A. The disallowances made by the assessing officer were upheld

KOTHAKOTA RAMA RAO,RAYAGADA vs. ACIT, CENTRAL CIRCLE-1, BHUBANESWAR

In the result, appeals of the assessee i

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अऩीऱ (तऱाशियाां और अशिग्रहण)सं./Ita No.132/Ctk/2018 (नििाारण वषा / Assessment Year :2013-2014) Kothakota Rama Rao, Vs. Acit, Central Circle-1, Kothapeta, Rayagada, Bhubaneswar District-Rayagada Pan No. : Aeppk 1600 P & आयकर अऩीऱ सं./Ita Nos.19&20/Ctk/2019 & Ita No.386/Ctk/2018 (नििाारण वषा / Assessment Year :2014-15, 2015-16 & 2016-17) Kothakota Rama Rao, Vs. Acit, Central Circle-1, Kothapeta, Rayagada, Bhubaneswar District-Rayagada Pan No. : Aeppk 1600 P (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee By : Shri P.K.Mishra, Advocate राजस्व की ओर से /Revenue By : Shri M.K.Gautam, Citdr सुनवाई की तारीख / Date Of Hearing : 15/07/2020 घोषणा की तारीख/Date Of Pronouncement : 31/08/2020 आदेश / O R D E R Per L.P.Sahu, Am: These Are The Appeals Filed By The Assessee Against The Separate Orders Of Cit(A)-2, Bhubaneswar, Dated 11.09.2018 & 29.08.2018 For Assessment Years 2013-2014, 2014-2015, 2015-2016 & 2016-2017. 2. Since, Similar Issues Have Been Raised In All The Appeals, Therefore, For The Sake Of Convenience & Brevity, We Shall Decide The Appeal Of The Assessee For A.Y.2013-2014 In It(Ss)A No.132/Ctk/2018 After Taking Into Consideration The Grounds & Facts Mentioned

disallowance can be made in relation to that year in exercise of power under Section 153 of the Act. Obviously, the reference to the incriminating material in the above decisions of Hon'ble Jurisdictional High Court is in regard to incriminating material found as a result of search of the assessee's premises and not of any other assessee

KOTHAKOTA RAMA RAO,RAYAGADA vs. ACIT, CENTRAL CIRCLE-1, BHUBANESWAR

In the result, appeals of the assessee i

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अऩीऱ (तऱाशियाां और अशिग्रहण)सं./Ita No.132/Ctk/2018 (नििाारण वषा / Assessment Year :2013-2014) Kothakota Rama Rao, Vs. Acit, Central Circle-1, Kothapeta, Rayagada, Bhubaneswar District-Rayagada Pan No. : Aeppk 1600 P & आयकर अऩीऱ सं./Ita Nos.19&20/Ctk/2019 & Ita No.386/Ctk/2018 (नििाारण वषा / Assessment Year :2014-15, 2015-16 & 2016-17) Kothakota Rama Rao, Vs. Acit, Central Circle-1, Kothapeta, Rayagada, Bhubaneswar District-Rayagada Pan No. : Aeppk 1600 P (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee By : Shri P.K.Mishra, Advocate राजस्व की ओर से /Revenue By : Shri M.K.Gautam, Citdr सुनवाई की तारीख / Date Of Hearing : 15/07/2020 घोषणा की तारीख/Date Of Pronouncement : 31/08/2020 आदेश / O R D E R Per L.P.Sahu, Am: These Are The Appeals Filed By The Assessee Against The Separate Orders Of Cit(A)-2, Bhubaneswar, Dated 11.09.2018 & 29.08.2018 For Assessment Years 2013-2014, 2014-2015, 2015-2016 & 2016-2017. 2. Since, Similar Issues Have Been Raised In All The Appeals, Therefore, For The Sake Of Convenience & Brevity, We Shall Decide The Appeal Of The Assessee For A.Y.2013-2014 In It(Ss)A No.132/Ctk/2018 After Taking Into Consideration The Grounds & Facts Mentioned

disallowance can be made in relation to that year in exercise of power under Section 153 of the Act. Obviously, the reference to the incriminating material in the above decisions of Hon'ble Jurisdictional High Court is in regard to incriminating material found as a result of search of the assessee's premises and not of any other assessee

KOTHAKOTA RAMA RAO,RAYAGADA vs. ACIT, CENTRAL CIRCLE-1, BHUBANESWAR

In the result, appeals of the assessee i

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अऩीऱ (तऱाशियाां और अशिग्रहण)सं./Ita No.132/Ctk/2018 (नििाारण वषा / Assessment Year :2013-2014) Kothakota Rama Rao, Vs. Acit, Central Circle-1, Kothapeta, Rayagada, Bhubaneswar District-Rayagada Pan No. : Aeppk 1600 P & आयकर अऩीऱ सं./Ita Nos.19&20/Ctk/2019 & Ita No.386/Ctk/2018 (नििाारण वषा / Assessment Year :2014-15, 2015-16 & 2016-17) Kothakota Rama Rao, Vs. Acit, Central Circle-1, Kothapeta, Rayagada, Bhubaneswar District-Rayagada Pan No. : Aeppk 1600 P (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee By : Shri P.K.Mishra, Advocate राजस्व की ओर से /Revenue By : Shri M.K.Gautam, Citdr सुनवाई की तारीख / Date Of Hearing : 15/07/2020 घोषणा की तारीख/Date Of Pronouncement : 31/08/2020 आदेश / O R D E R Per L.P.Sahu, Am: These Are The Appeals Filed By The Assessee Against The Separate Orders Of Cit(A)-2, Bhubaneswar, Dated 11.09.2018 & 29.08.2018 For Assessment Years 2013-2014, 2014-2015, 2015-2016 & 2016-2017. 2. Since, Similar Issues Have Been Raised In All The Appeals, Therefore, For The Sake Of Convenience & Brevity, We Shall Decide The Appeal Of The Assessee For A.Y.2013-2014 In It(Ss)A No.132/Ctk/2018 After Taking Into Consideration The Grounds & Facts Mentioned

disallowance can be made in relation to that year in exercise of power under Section 153 of the Act. Obviously, the reference to the incriminating material in the above decisions of Hon'ble Jurisdictional High Court is in regard to incriminating material found as a result of search of the assessee's premises and not of any other assessee

M/S. ALTRADE MINERALS PVT. LIMITED,ROURKELA vs. ACIT,CENTRAL CIRCLE, SAMBALPUR, SAMBALPUR

In the result, appeal of the assessee is partly allowed

Bench: Before Shri George Mathanmember & Manish Agarwal Manish Agarwalassessment Year : 2011-12 M/S. Altrade Minerals Pvt /S. Altrade Minerals Pvt Vs. Asst. Asst. Commissioner Commissioner Of Of Ltd., C/O. Kadmawala & Co., C/O. Kadmawala & Co., Income Tax, Central Circle, Income Tax, Central Circle, C.A., C.A., Budhram Budhram Oram Oram Sambalpur Market, Market, Kachery Kachery Road, Road, Rourkela. Pan/Gir No. No.Aafca 7136 F (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri M.R.Sahu, Ca Revenue By : Shri S.C.Mohanty, Sr Dr : Shri S.C.Mohanty, Sr Dr Date Of Hearing : 16/12/20 2024 Date Of Pronouncement : 16/12/20 024

DISALLOWANCE OF Rs.66,103/- BEING INTEREST ON TDS: In view of above discussions including that of judicial precedents, it is requested kindly allow Rs.66,103/-being the interest on tax suffered by the deductor because such interest does not come under the definition of tax as defined u/s.2(43) and it is compensatory in nature and allowable

M/S. MAA TARINI MINERALS PVT. LTD.,ROURKELA vs. DCIT,CENTRAL CIRCLE, SAMBALPUR

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

Bench: Shri George Mathan & Shri Manish Agarwalआयकर अऩीऱ सं/Ita Nos.201-205/Ctk/2023 (ननधाारण वषा / Assessment Year : 2014-2015 To 2019-2020) M/S Tarini Minerals Pvt. Ltd. Vs Dcit, Central Circle, Sambalpur A-6, Commercial Estate, Civil Township, Rourkela-769004 Pan No. :Aaact 6489 P (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee By : Shri S.C.Bhadra, Ca राजस्व की ओर से /Revenue By : Shri Sanjay Kumar, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 27/05/2024 घोषणा की तारीख/Date Of Pronouncement : 27/05/2024 आदेश / O R D E R Per Bench : These Are The Appeals Filed By The Assessee Against The Separate Orders Of The Ld. Cit(A)-2, Bhubaneswar, All Dated 31.03.2023 In The Following Appeals :-

disallowances which includes the additions on account of suppression of sale. In first appeal, ld. CIT (A) allowed substantial relief to the assessee and only sustained the addition on account of suppression of sale for all the years and the amount of Rs. 17,86,243/- pertained to AY 2014-15. 4 ITA Nos.201-205/CTK/2023 4. During the course of hearing

M/S. MAA TARINI MINERALS PVT. LTD.,ROURKELA vs. DCIT,CENTRAL CIRCLE, SAMBALPUR

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

Bench: Shri George Mathan & Shri Manish Agarwalआयकर अऩीऱ सं/Ita Nos.201-205/Ctk/2023 (ननधाारण वषा / Assessment Year : 2014-2015 To 2019-2020) M/S Tarini Minerals Pvt. Ltd. Vs Dcit, Central Circle, Sambalpur A-6, Commercial Estate, Civil Township, Rourkela-769004 Pan No. :Aaact 6489 P (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee By : Shri S.C.Bhadra, Ca राजस्व की ओर से /Revenue By : Shri Sanjay Kumar, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 27/05/2024 घोषणा की तारीख/Date Of Pronouncement : 27/05/2024 आदेश / O R D E R Per Bench : These Are The Appeals Filed By The Assessee Against The Separate Orders Of The Ld. Cit(A)-2, Bhubaneswar, All Dated 31.03.2023 In The Following Appeals :-

disallowances which includes the additions on account of suppression of sale. In first appeal, ld. CIT (A) allowed substantial relief to the assessee and only sustained the addition on account of suppression of sale for all the years and the amount of Rs. 17,86,243/- pertained to AY 2014-15. 4 ITA Nos.201-205/CTK/2023 4. During the course of hearing

M/S. MAA TARINI MINERALS PVT. LTD.,ROURKELA vs. DCIT,CENTRAL CIRCLE, SAMBALPUR

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

Bench: Shri George Mathan & Shri Manish Agarwalआयकर अऩीऱ सं/Ita Nos.201-205/Ctk/2023 (ननधाारण वषा / Assessment Year : 2014-2015 To 2019-2020) M/S Tarini Minerals Pvt. Ltd. Vs Dcit, Central Circle, Sambalpur A-6, Commercial Estate, Civil Township, Rourkela-769004 Pan No. :Aaact 6489 P (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee By : Shri S.C.Bhadra, Ca राजस्व की ओर से /Revenue By : Shri Sanjay Kumar, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 27/05/2024 घोषणा की तारीख/Date Of Pronouncement : 27/05/2024 आदेश / O R D E R Per Bench : These Are The Appeals Filed By The Assessee Against The Separate Orders Of The Ld. Cit(A)-2, Bhubaneswar, All Dated 31.03.2023 In The Following Appeals :-

disallowances which includes the additions on account of suppression of sale. In first appeal, ld. CIT (A) allowed substantial relief to the assessee and only sustained the addition on account of suppression of sale for all the years and the amount of Rs. 17,86,243/- pertained to AY 2014-15. 4 ITA Nos.201-205/CTK/2023 4. During the course of hearing

M/S. MAA TARINI MINERALS PVT. LTD.,ROURKELA vs. DCIT,CENTRAL CIRCLE, SAMBALPUR

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

Bench: Shri George Mathan & Shri Manish Agarwalआयकर अऩीऱ सं/Ita Nos.201-205/Ctk/2023 (ननधाारण वषा / Assessment Year : 2014-2015 To 2019-2020) M/S Tarini Minerals Pvt. Ltd. Vs Dcit, Central Circle, Sambalpur A-6, Commercial Estate, Civil Township, Rourkela-769004 Pan No. :Aaact 6489 P (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee By : Shri S.C.Bhadra, Ca राजस्व की ओर से /Revenue By : Shri Sanjay Kumar, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 27/05/2024 घोषणा की तारीख/Date Of Pronouncement : 27/05/2024 आदेश / O R D E R Per Bench : These Are The Appeals Filed By The Assessee Against The Separate Orders Of The Ld. Cit(A)-2, Bhubaneswar, All Dated 31.03.2023 In The Following Appeals :-

disallowances which includes the additions on account of suppression of sale. In first appeal, ld. CIT (A) allowed substantial relief to the assessee and only sustained the addition on account of suppression of sale for all the years and the amount of Rs. 17,86,243/- pertained to AY 2014-15. 4 ITA Nos.201-205/CTK/2023 4. During the course of hearing

M/S. MAA TARINI MINERALS PVT. LTD.,ROURKELA vs. DCIT,CENTRAL CIRCLE, SAMBALPUR

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

Bench: Shri George Mathan & Shri Manish Agarwalआयकर अऩीऱ सं/Ita Nos.201-205/Ctk/2023 (ननधाारण वषा / Assessment Year : 2014-2015 To 2019-2020) M/S Tarini Minerals Pvt. Ltd. Vs Dcit, Central Circle, Sambalpur A-6, Commercial Estate, Civil Township, Rourkela-769004 Pan No. :Aaact 6489 P (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee By : Shri S.C.Bhadra, Ca राजस्व की ओर से /Revenue By : Shri Sanjay Kumar, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 27/05/2024 घोषणा की तारीख/Date Of Pronouncement : 27/05/2024 आदेश / O R D E R Per Bench : These Are The Appeals Filed By The Assessee Against The Separate Orders Of The Ld. Cit(A)-2, Bhubaneswar, All Dated 31.03.2023 In The Following Appeals :-

disallowances which includes the additions on account of suppression of sale. In first appeal, ld. CIT (A) allowed substantial relief to the assessee and only sustained the addition on account of suppression of sale for all the years and the amount of Rs. 17,86,243/- pertained to AY 2014-15. 4 ITA Nos.201-205/CTK/2023 4. During the course of hearing

M/S. SHREE BALAJI ENGICONS PVT. LTD.,BELPAHAR, JHARSUGUDA vs. DCIT, CENTRAL CIRCLE-1(1), SAMBALPUR, SAMBALPUR

In the result, appeals of the assesee in IT(SS)A No

Bench: Shri George Mathan & Shri Manish Agarwalit(Ss)A No.77/Ctk/2023

section 153A of the Act even in absence of any incriminating documents. 2. That on the facts and in the circumstances of the case and in law, the Ld CIT(A) erred in not allowing additional claim of deduction of Rs. 35,80,390/-u/s-80-IA of the Income-tax Act, 1961 as lodged during the course of appellant proceedings

M/S. SHREE BALAJI ENGICONS PVT. LTD.,BELPAHAR, JHARSUGUDA vs. ACIT, CENTRAL CIRCLE-1(1), SAMBALPUR, SAMBALPUR

In the result, appeals of the assesee in IT(SS)A No

Bench: Shri George Mathan & Shri Manish Agarwalit(Ss)A No.77/Ctk/2023

section 153A of the Act even in absence of any incriminating documents. 2. That on the facts and in the circumstances of the case and in law, the Ld CIT(A) erred in not allowing additional claim of deduction of Rs. 35,80,390/-u/s-80-IA of the Income-tax Act, 1961 as lodged during the course of appellant proceedings

ACIT, CENTRAL CIRCLE, SAMBALPUR, SAMBALPUR vs. M/S. SHREE BALAJI ENGICONS PVT. LTD., JHARSUGUDA

In the result, appeals of the assesee in IT(SS)A No

Bench: Shri George Mathan & Shri Manish Agarwalit(Ss)A No.77/Ctk/2023

section 153A of the Act even in absence of any incriminating documents. 2. That on the facts and in the circumstances of the case and in law, the Ld CIT(A) erred in not allowing additional claim of deduction of Rs. 35,80,390/-u/s-80-IA of the Income-tax Act, 1961 as lodged during the course of appellant proceedings

ACIT, CENTRAL CIRCLE, SAMBALPUR, SAMBALPUR vs. M/S. SHREE BALAJI ENGICONS PVT. LTD., JHARSUGUDA

In the result, appeals of the assesee in IT(SS)A No

Bench: Shri George Mathan & Shri Manish Agarwalit(Ss)A No.77/Ctk/2023

section 153A of the Act even in absence of any incriminating documents. 2. That on the facts and in the circumstances of the case and in law, the Ld CIT(A) erred in not allowing additional claim of deduction of Rs. 35,80,390/-u/s-80-IA of the Income-tax Act, 1961 as lodged during the course of appellant proceedings