P RAMA RAO,NAWARANGPUR vs. ITO, JEYPORE WARD, JEYPORE
In the result, appeal of the assessee is partly allowed
ITA 389/CTK/2004[1993-94]Status: DisposedITAT Cuttack01 Feb 2022AY 1993-94
Bench: Shri P.M.Jagtap & Shri C.M.Garg(Through : Video Conferencing) P.Rama Rao, Vs Cit, Bhubaneswar Prop. Of M/S Om Traders, At-Pathana Street, Po-Nawarangpur, Dist-Nawarangpur-764059 Pan No. : (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. यनधागररती की ओर से /Assessee By Shri Jagamohan Pattanaik, Adv. : राजस्व की ओर से /Revenue By : Shri M.K.Gautam, Citdr सुनवाई की तारीख / Date Of Hearing : 04/01/2022 घोषणा की तारीख/Date Of Pronouncement : 02/02/2022 आदेश / O R D E R Per Bench : This Is An Appeal Filed By The Assessee Against The Order Passed By The Cit, Bhubaneswar U/S.263 Of The Act, Dated 31.03.2004. 2. We Have Heard The Arguments Of Both The Sides & Perused The Relevant Record Of The Tribunal Including The Paper Book Filed By The Assessee Spread Over 77 Pages Along With The Written Submissions Filed On 03.01.2022. 3. Replying To The Above, Ld. Cit-Dr Also Filed Written Submissions & Copies Of The Case Laws/Judgments/Orders In Support Of The Stand Of The Revenue.
For Respondent: Shri M.K.Gautam, CITDR
Section 246Section 251Section 254Section 263
246 of the I. T. Act, 1961 and on exp the Learned CIT (A),
BBSR in exercise of power conferred u/s. 251 of the LT. Act, 1961
while setting aside the original order of assessment and remitting the matter back to the Learned AO to reassess on the face of the ratio decendai of the decision rendered
