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43 results for “disallowance”+ Section 155(19)clear

Sorted by relevance

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Key Topics

Section 801A63Section 1042Disallowance24Deduction18Addition to Income18Charitable Trust14Section 153A11Section 4010Section 143(3)9Section 80

DILLIP KUMAR NAYAK,BHUBANESWAR vs. JCIT, RANGE-2, BHUBANESWAR

In the result, the appeal of the assessee is partly allowed

ITA 330/CTK/2017[2011-12]Status: DisposedITAT Cuttack31 Jul 2019AY 2011-12

Bench: Shri Chandra Mohan Garg, Jm & Shri L.P. Sahu, Am आयकर अऩीऱ सं./Ita No.330 & 339/Ctk/2017 (नििाारण वषा / Assessment Year :2011-2012 & 2012-2013) Shri Dilip Kumar Nayak, Vs. Jcit, Range-2, Bhubaneswar Plot No.270/A, Saheed Nagar, Bhubaneswar, Dist: Khurda, Odisha-751016 स्थायी ऱेखा सं./ Pan No. : Aahpn 0352 M (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. यनधागररती की ओर से /Assessee By : Shri P.K.Mishra, Advocate राजस्व की ओर से /Revenue By : Shri Subhendu Dutta, Dr

For Appellant: Shri P.K.Mishra, AdvocateFor Respondent: Shri Subhendu Dutta, DR
Section 40

19,134.00 is liable to be deleted in the interest of justice. 3. For that, since the recipients have already included the interest received from the Assessee, the Assessee is not a defaulter within the meaning of section 201, as such section 40(a)(ia) has no application, therefore the addition made under this score is liable to be deleted

MAHANADI COALFIELDS LTD.,SAMBALPUR vs. DCIT, CIRCLE-2(1), SAMBALPUR

Showing 1–20 of 43 · Page 1 of 3

7
Section 194C7
Section 2636

In the result, appeal of the assessee is partly allowed for

ITA 174/CTK/2018[2015-16]Status: DisposedITAT Cuttack05 Jun 2020AY 2015-16

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अपीऱ सं./Ita No.174/Ctk/2018 (नििाारण वषा / Assessment Year : 2015 - 2016) Mahanadi Coalfields Ltd., Vs. Dcit, Circle-2(1), Sambalpur Jagriti Vihar, Burla, Sambalpur स्थायी ऱेखा सं./Pan No. : Aabcm 5188 P (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. यनधागररती की ओर से /Assessee By : Shri S.S.Podar, Ca राजस्व की ओर से /Revenue By : Shri S.M.Keshkamat, Citdr सुनवाई की तारीख / Date Of Hearing : 15/01/2020 घोषणा की तारीख/Date Of Pronouncement : 05/06/2020 आदेश / O R D E R Per L.P.Sahu, Am :

For Appellant: Shri S.S.Podar, CAFor Respondent: Shri S.M.Keshkamat, CITDR
Section 143(3)Section 14ASection 32Section 35ESection 37Section 37(1)

disallowance of Rs.2741.91 crares is hereby confirmed" . In this regard it is respectfully submitted as under: 2.9 That the addition has been sustained by CIT (Appeals) relying on the order dt.20.03.2018 of this Hon' ble Tribunal for the AYs 2010-11 to 2014- 15. The Hon'ble Tribunal confirmed the addition vide order dt.20.03.2018 by referring to its own decision

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

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

ITA 366/CTK/2018[2015-16]Status: DisposedITAT Cuttack09 Dec 2021AY 2015-16

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

For Appellant: Shri S.C. BhadraFor Respondent: Shri M.K.Gautam
Section 143(3)

section 145 (3) and order of the Madras High Court in the case of Marg Ltd(supra), he cannot proceed further without rejecting Books of Account to make any addition to the profit derived, by taking a provisional costing figure, submitted by the appellant herself before the IBM. 20. We note that the assessee being raising the Iron Ore from

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

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

ITA 373/CTK/2018[2015-16]Status: DisposedITAT Cuttack09 Dec 2021AY 2015-16

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

For Appellant: Shri S.C. BhadraFor Respondent: Shri M.K.Gautam
Section 143(3)

section 145 (3) and order of the Madras High Court in the case of Marg Ltd(supra), he cannot proceed further without rejecting Books of Account to make any addition to the profit derived, by taking a provisional costing figure, submitted by the appellant herself before the IBM. 20. We note that the assessee being raising the Iron Ore from

KALPANA MISHRA,BHUBANESWAR vs. ITO, WARD 5(4), BHUBANESWAR, BHUBANESWAR

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

ITA 491/CTK/2024[2016-17]Status: DisposedITAT Cuttack28 Jan 2025AY 2016-17

Bench: Shri George Mathan & Shri Manish Agarwalआयकर अपील संसंसंसं/Ita No.491/Ctk/2024 (िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" / Assessment Year : 2016-2017) वष" Kalpana Mishra, Vs Ito Ward-5(4), Bhubaneswar Plot No.B-87/A, Chandaka Industrial Estate, Patia, Bhubaneswar-751024 Pan No. :Alfpm 2864 E (अपीलाथ" अपीलाथ" अपीलाथ" /Appellant) अपीलाथ" (""यथ" ""यथ" ""यथ" / Respondent) ""यथ" .. िनधा"रती िनधा"रती क" िनधा"रती िनधा"रती क" क" ओर क" ओर ओर सेसेसेसे /Assessee By ओर : Shri B.R.Pattnaik, Ca राज"व राज"व क" राज"व राज"व क" क" ओर क" ओर ओर सेसेसेसे /Revenue By ओर : Shri S.C.Mohanty, Sr. Dr सुनवाई क" तारीख / Date Of Hearing : 28/01/2025 घोषणा क" तारीख/Date Of Pronouncement : 28/01/2025 आदेश आदेश / O R D E R आदेश आदेश Per Bench : This Is An Appeal Filed By The Assessee Against The Order Dated 07.03.2024, Passed By The Cit(A), National Faceless Appeal Centre (Nfac), Delhi In Din & Order No.Itba/Nfac/S/250/2023- 24/1062168195(1) For The Assessment Year 2016-2017, On The Following Grounds :- 1. Hon'Ble Cit(Appeals), Nfac Has Erred In Law & On Facts In Confirming The Action Of The Learned Ao Even Though The Learned Ao Has Exceeded His Jurisdiction In A Limited Scrutiny Case Selected Under Cass Only To Examine Whether The Investment & Income Relating To Securities Transactions Are Duly Disclosed Or Not & Added A Sum Of Rs.44,00,000.00 U/S 68 Of The Income Tax Act, 1961, Without Obtaining Prior Administrative Approval Of The Concerned Pr. Cit/Cit As Prescribed In Circular F. No. 225/402/2018/Ita.Ii, Dated 28- 11-2018 & Instruction No.5/2016 [F.No.225/269/2015-

Section 68

disallowance of deduction under section 54B and initiated proceedings for 'complete scrutiny' without necessary receipt of approval from Pr. Commissioner for conversion of 'limited scrutiny' to 'complete scrutiny', assumption of jurisdiction by Assessing Officer was invalid and, consequently, the addition made by Assessing Officer was to be deleted. Cases relied on / referred to: a) CBS International Projects

SHRI DILIP KUMAR NAYAK,BHUBANESWAR vs. JCIT, RANGE-2, BHUBANESWAR

In the result, appeal of the assessee is partly allowed for

ITA 86/CTK/2017[2010-11]Status: DisposedITAT Cuttack05 Sept 2018AY 2010-11

Bench: S/Shri N.S Saini & Pavan Kumar Gadaleassessment Year : 2010-2011

For Appellant: Sri P.K.Mishra, ARFor Respondent: Shri A.K.Mohapatra, CIT DR

155 CTR (SC) 489. In the instant case, the expenditure debited to P&L account towards the conversion expenses is reimbursement of expenditure, which is supported by the agreement entered into by the assessee. The A.O. made addition u/s 40(a)(ia) of the Act but not given any reasoning. The Ld. CIT(A) held that the same is reimbursement

SHIV KUMAR PODDAR,BALASORE vs. ITO, WARD-2, BALASORE

In the result, appeal filed by the assessee is allowed

ITA 25/CTK/2016[2011-12]Status: DisposedITAT Cuttack31 May 2017AY 2011-12

Bench: Shri N.S Saini

For Appellant: Shri P.C.Sethi, ARFor Respondent: Shri D.K.Pradhan, DR
Section 34Section 40Section 41Section 44A

19,03,301/-. He contended, further, that the actual purchase of the year is Rs.9,66,112/- as against Rs.26,56,406/- disclosed in the return of income tax and pleaded Asse ssment Year : 20 06- 07 that an entry amounting to Rs. L7,90,293/- has been passed by mistake of the Accountant as journal credit to sales

SWARNA DAS,RAYAGADA vs. ITO, RAYAGADA

In the result, appeal filed by the assessee is allowed

ITA 24/CTK/2011[2006-07]Status: DisposedITAT Cuttack16 May 2017AY 2006-07

Bench: Shri N.S Saini

For Appellant: Shri P.C.Sethi, ARFor Respondent: Shri D.K.Pradhan, DR
Section 34Section 40Section 41Section 44A

19,03,301/-. He contended, further, that the actual purchase of the year is Rs.9,66,112/- as against Rs.26,56,406/- disclosed in the return of income tax and pleaded Asse ssment Year : 20 06- 07 that an entry amounting to Rs. L7,90,293/- has been passed by mistake of the Accountant as journal credit to sales

UDIT PRASAD BABU,SAMBALPUR vs. CIT, SAMBALPUR

In the result, the appeal of the assessee is dismissed

ITA 239/CTK/2015[2010-11]Status: DisposedITAT Cuttack31 Jul 2019AY 2010-11

Bench: Shri Chandra Mohan Garg, Jm & Shri L.P. Sahu, Am आयकर अऩीऱ सं./Ita No.239/Ctk/2015 (नििाारण वषा / Assessment Year :2010-2011) Udit Prasad Babu, Vs. Pr. Cit, Sambalpur New Colony, Budharaja, Sambalpur स्थायी ऱेखा सं./ Pan No. : Aaypb 0331 K (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. यनधागररती की ओर से /Assessee By : Shri B.Panda, Senior Advocate With Shri B.R. Panda, Advocate राजस्व की ओर से /Revenue By : Shri S.M.Keshkamat, Citdr

For Appellant: Shri B.Panda, Senior Advocate with Shri B.R. Panda, AdvocateFor Respondent: Shri S.M.Keshkamat, CITDR
Section 143(1)Section 143(3)Section 2Section 263Section 264

disallowance and, therefore, the PR. CIT has erred in revising the order though it is not prejudicial and erroneous to the interests of the revenue. He also submitted that the initiation u/s.263 of the Act by the Pr. CIT is time barred also. Ld. AR further submitted that 5 the order passed u/s.143(3) r.w.s.264 can also not be taken

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

ITA 141/CTK/2023[2016-17]Status: DisposedITAT Cuttack07 Jan 2025AY 2016-17

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

Section 153ASection 194CSection 80Section 801A

19. Likewise, the reliance placed by the assesee on the decision of coordinate bench of the Bangalore Tribunal in the case of M/s JSR Constructions (P) Ltd., passed in ITA No.898/BANG/2009, dated 29.03.2011 and the decision of the ITAT Vizag Bench of the Tribunal in the case of Transstory (India) Ltd., reported in (2012) 134 ITD 269 (Visakha) are also

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

ITA 13/CTK/2023[2018-19]Status: DisposedITAT Cuttack07 Jan 2025AY 2018-19

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

Section 153ASection 194CSection 80Section 801A

19. Likewise, the reliance placed by the assesee on the decision of coordinate bench of the Bangalore Tribunal in the case of M/s JSR Constructions (P) Ltd., passed in ITA No.898/BANG/2009, dated 29.03.2011 and the decision of the ITAT Vizag Bench of the Tribunal in the case of Transstory (India) Ltd., reported in (2012) 134 ITD 269 (Visakha) are also

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

ITA 88/CTK/2023[2016-17]Status: DisposedITAT Cuttack07 Jan 2025AY 2016-17

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

Section 153ASection 194CSection 80Section 801A

19. Likewise, the reliance placed by the assesee on the decision of coordinate bench of the Bangalore Tribunal in the case of M/s JSR Constructions (P) Ltd., passed in ITA No.898/BANG/2009, dated 29.03.2011 and the decision of the ITAT Vizag Bench of the Tribunal in the case of Transstory (India) Ltd., reported in (2012) 134 ITD 269 (Visakha) are also

ASST. CIT, CENTRAL CIRCLE, SAMBALPUR, AAYAKAR BHAWAN, SAMBALPUR vs. SHREE BALAJI ENGICON LIMITED, BELPAHAR RS

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

ITA 320/CTK/2023[2011-12]Status: DisposedITAT Cuttack07 Jan 2025AY 2011-12

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

Section 153ASection 194CSection 80Section 801A

19. Likewise, the reliance placed by the assesee on the decision of coordinate bench of the Bangalore Tribunal in the case of M/s JSR Constructions (P) Ltd., passed in ITA No.898/BANG/2009, dated 29.03.2011 and the decision of the ITAT Vizag Bench of the Tribunal in the case of Transstory (India) Ltd., reported in (2012) 134 ITD 269 (Visakha) are also

M/S. SHREE BAALAJI ENGICONS LIMITED,JHARSUGUDA vs. DEPUTY COMMISSIONER OF INCOME TAX ( CENTRAL CIRCLE-1(1), SAMBALPUR

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

ITA 296/CTK/2023[2013-14]Status: DisposedITAT Cuttack07 Jan 2025AY 2013-14

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

Section 153ASection 194CSection 80Section 801A

19. Likewise, the reliance placed by the assesee on the decision of coordinate bench of the Bangalore Tribunal in the case of M/s JSR Constructions (P) Ltd., passed in ITA No.898/BANG/2009, dated 29.03.2011 and the decision of the ITAT Vizag Bench of the Tribunal in the case of Transstory (India) Ltd., reported in (2012) 134 ITD 269 (Visakha) are also

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

ITA 89/CTK/2023[2017-18]Status: DisposedITAT Cuttack07 Jan 2025AY 2017-18

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

Section 153ASection 194CSection 80Section 801A

19. Likewise, the reliance placed by the assesee on the decision of coordinate bench of the Bangalore Tribunal in the case of M/s JSR Constructions (P) Ltd., passed in ITA No.898/BANG/2009, dated 29.03.2011 and the decision of the ITAT Vizag Bench of the Tribunal in the case of Transstory (India) Ltd., reported in (2012) 134 ITD 269 (Visakha) are also

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

ITA 142/CTK/2023[2017-18]Status: DisposedITAT Cuttack07 Jan 2025AY 2017-18

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

Section 153ASection 194CSection 80Section 801A

19. Likewise, the reliance placed by the assesee on the decision of coordinate bench of the Bangalore Tribunal in the case of M/s JSR Constructions (P) Ltd., passed in ITA No.898/BANG/2009, dated 29.03.2011 and the decision of the ITAT Vizag Bench of the Tribunal in the case of Transstory (India) Ltd., reported in (2012) 134 ITD 269 (Visakha) are also

M/S. ODISHA POWER GENERATION CORPORATION LIMITED,BHUBANESWAR vs. DCIT,CORPORATE CIRCLE-1(2), BHUBANESWAR

In the result, appeal of the assessee is partly allowed

ITA 131/CTK/2019[2014-15]Status: DisposedITAT Cuttack12 Sept 2022AY 2014-15

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaita No Ita No.114/Ctk/2014: Assessment Year Assessment Year : 2010-11

For Appellant: S/Shri Dilip Kr. Mohanty/Pradyumna Kumar Sahu

19 /9 9/2022 Date of Pronouncement : 19/9 9/2022 O R D E R P a g e 1 | 52 OPGC Per Bench These are cross appeals filed by the revenue and assessee against the separate orders of the ld CIT(A)-1, Bhubaneswar for the assessment years 2010- to 2012-13. The assessee has also filed cross objection

ACIT, CORPORATE CIRCLE-1(2), BHUBANESWAR vs. M/S. ODISHA POWER GENERATION CORPORATION LTD., BHUBANESWAR

In the result, appeal of the assessee is partly allowed

ITA 175/CTK/2016[2012-13]Status: DisposedITAT Cuttack12 Sept 2022AY 2012-13

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaita No Ita No.114/Ctk/2014: Assessment Year Assessment Year : 2010-11

For Appellant: S/Shri Dilip Kr. Mohanty/Pradyumna Kumar Sahu

19 /9 9/2022 Date of Pronouncement : 19/9 9/2022 O R D E R P a g e 1 | 52 OPGC Per Bench These are cross appeals filed by the revenue and assessee against the separate orders of the ld CIT(A)-1, Bhubaneswar for the assessment years 2010- to 2012-13. The assessee has also filed cross objection

M/S. ODISHA POWER GENERATION CORPORATION LTD.,BHUBANESWAR vs. DCIT, CIRCLE-1(1), BHUBANESWAR, BHUBANESWAR

In the result, appeal of the assessee is partly allowed

ITA 84/CTK/2014[2010-11]Status: DisposedITAT Cuttack12 Sept 2022AY 2010-11

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaita No Ita No.114/Ctk/2014: Assessment Year Assessment Year : 2010-11

For Appellant: S/Shri Dilip Kr. Mohanty/Pradyumna Kumar Sahu

19 /9 9/2022 Date of Pronouncement : 19/9 9/2022 O R D E R P a g e 1 | 52 OPGC Per Bench These are cross appeals filed by the revenue and assessee against the separate orders of the ld CIT(A)-1, Bhubaneswar for the assessment years 2010- to 2012-13. The assessee has also filed cross objection

ACIT, CORPORATE CIRCLE-1(2), BHUBANESWAR vs. M/S. ORISSA POWER GENERATION CORPORATION LTD., BHUBANESWAR

In the result, appeal of the assessee is partly allowed

ITA 288/CTK/2016[2011-12]Status: DisposedITAT Cuttack12 Sept 2022AY 2011-12

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaita No Ita No.114/Ctk/2014: Assessment Year Assessment Year : 2010-11

For Appellant: S/Shri Dilip Kr. Mohanty/Pradyumna Kumar Sahu

19 /9 9/2022 Date of Pronouncement : 19/9 9/2022 O R D E R P a g e 1 | 52 OPGC Per Bench These are cross appeals filed by the revenue and assessee against the separate orders of the ld CIT(A)-1, Bhubaneswar for the assessment years 2010- to 2012-13. The assessee has also filed cross objection