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54 results for “disallowance”+ Section 40A(3)clear

Sorted by relevance

Delhi1,530Mumbai1,502Chennai670Kolkata658Bangalore547Ahmedabad230Pune196Hyderabad173Jaipur148Raipur125Surat119Indore97Amritsar82Chandigarh75Nagpur57Cuttack54Visakhapatnam50Rajkot47Cochin43Lucknow41Karnataka31Agra28Jodhpur22Allahabad22Patna19Dehradun16Guwahati16SC12Varanasi9Calcutta8Ranchi5Telangana4Jabalpur3Kerala2Panaji2Punjab & Haryana2Rajasthan1J&K1A.K. SIKRI N.V. RAMANA1

Key Topics

Section 12A43Section 26338Section 40A(3)33Disallowance32Addition to Income26Section 80I24Section 14723Section 143(3)16Section 194A15Deduction

M/S. GRID CORPORATION OF ORISSA LIMITED,BHUBANESWAR vs. ACIT-(TDS), BHUBANESWAR

In the result, appeal of the assessee stands allowed

ITA 323/CTK/2019[2009-10]Status: DisposedITAT Cuttack20 Feb 2023AY 2009-10

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaassessment Year : 2009-2010 2010 Grid Corporation Of Orissa Grid Corporation Of Orissa Vs. Acit (Tds), Acit (Tds), Ltd., Ltd., Gridco Gridco House, House, Bhubaneswar. Bhubaneswar. Janapath, Bhubaneswar. Janapath, Bhubaneswar. Pan/Gir No. Pan/Gir No.Aabcg 5398 P (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : S/Shri Ved Jain/P.Venugopal Rao /P.Venugopal Rao, Ars Revenue By : Shri M.K.Gautam, M.K.Gautam, Cit Dr Date Of Hearing : 20/0 02/2023 Date Of Pronouncement : 20/0 /02/2023 O R D E R Per Bench This Is An Appeal Filed By The Assessee Against The Order Of The Ld This Is An Appeal Filed By The Assessee Against The Order Of The Ld This Is An Appeal Filed By The Assessee Against The Order Of The Ld Cit(A)-1, Bhubaneswar, 1, Bhubaneswar, Dated 12.7.2019 In Appeal No. In Appeal No.0035/17-18 For The Assessment Year The Assessment Year 2009-2010. 2. S/Shri Ved Jain & P.Venugopal Rao, S/Shri Ved Jain & P.Venugopal Rao, Ld Ar Ld Ars Appeared For The Assessee & Shri M.K.Gautam, Ld Cit Dr Appeared For The Revenue. Assessee & Shri M.K.Gautam, Ld Cit Dr Appeared For The Revenue. Assessee & Shri M.K.Gautam, Ld Cit Dr Appeared For The Revenue.

For Appellant: S/Shri Ved Jain/P.Venugopal RaoFor Respondent: Shri M.K.Gautam
Section 154Section 244ASection 244A(2)

Showing 1–20 of 54 · Page 1 of 3

15
Section 15413
Exemption12

disallowing a sum of Rs.7,201/- out of Rs. 16,751 already allowed by the AAC. On appeal by the assessee, the AAC held that there was effective compliance with the provisions of section 34(3)(a) and, therefore, the assessee was entitled to the entire claim of development rebate of Rs.16,751/- and as such, the provisions of section

M/S. PRAGATI MILK PRODUCT PVT. LTD.,CUTTACK vs. ACIT, CENTRAL CIRCLE, CUTTACK

In the result, all the three appeals of the assessee for respective assessment years under consideration are allowed

ITA 144/CTK/2022[2014-15]Status: DisposedITAT Cuttack11 Oct 2023AY 2014-15

Bench: Shri George Mathan & Shri Rajesh Kumarआयकर अऩीऱ सं/Ita Nos.143 To 145/Ctk/2022 (ननधाारण वषा / Assessment Year : 2012-2013 To 2014-2015) M/S Pragati Milk Products(P) Ltd. Vs Acit, Central Circle, Cuttack Plot No.71/A/1, New Industrial Estate, Jagatpur, Cuttack-754021 Pan No. :Aaecp 6353 J (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee By : Shri P.R.Mohanty, Advocate राजस्व की ओर से /Revenue By : Shri Dr. Abani Kanta Nayak, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 11/10/2023 घोषणा की तारीख/Date Of Pronouncement : 11/10/2023 आदेश / O R D E R Per Bench : These Are The Appeals Filed By The Assessee Against The Order Of The Ld. Cit(A)-2, Bhubaneswar, Dated 12.10.2018, Passed In I.T.Appeal No.0487/2017-18 For The Assessment Year 2012-2013. 2. It Was Submitted By The Ld. Ar That The Facts In All The Cases Are Identical. It Was The Submission That There Was Search In The Premises Of The Assessee. As A Consequence Of Search, Assessment Came To Be Completed U/S.153A Of The Act. In The Assessment U/S.153A Of The Act, The Assessee Had Been Granted The Benefit Of Deduction U/S.80Ib(11A) Of The Act. It Was The Submission That The Said Assessment Order Was The Subject Matter Of Rectification Application On Multiple Occasions & In The Third Round Of Rectification Application The Ao Has Withdrawn The Benefit Of Deduction U/S.80Ib (11A) Of The Act. It Was The Submission That The 2

For Appellant: Shri P.R.Mohanty, AdvocateFor Respondent: Shri Dr. Abani Kanta Nayak, CIT-DR
Section 143(3)Section 153ASection 154Section 80I

disallowance under section 40A(3) on merits. Section 40A(3) and (3A) as substituted w.e.f. 1-4- 2009 read as under

M/S. PRAGATI MILK PRODUCT PVT. LTD.,CUTTACK vs. ACIT, CENTRAL CIRCLE, CUTTACK

In the result, all the three appeals of the assessee for respective assessment years under consideration are allowed

ITA 143/CTK/2022[2012-13]Status: DisposedITAT Cuttack11 Oct 2023AY 2012-13

Bench: Shri George Mathan & Shri Rajesh Kumarआयकर अऩीऱ सं/Ita Nos.143 To 145/Ctk/2022 (ननधाारण वषा / Assessment Year : 2012-2013 To 2014-2015) M/S Pragati Milk Products(P) Ltd. Vs Acit, Central Circle, Cuttack Plot No.71/A/1, New Industrial Estate, Jagatpur, Cuttack-754021 Pan No. :Aaecp 6353 J (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee By : Shri P.R.Mohanty, Advocate राजस्व की ओर से /Revenue By : Shri Dr. Abani Kanta Nayak, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 11/10/2023 घोषणा की तारीख/Date Of Pronouncement : 11/10/2023 आदेश / O R D E R Per Bench : These Are The Appeals Filed By The Assessee Against The Order Of The Ld. Cit(A)-2, Bhubaneswar, Dated 12.10.2018, Passed In I.T.Appeal No.0487/2017-18 For The Assessment Year 2012-2013. 2. It Was Submitted By The Ld. Ar That The Facts In All The Cases Are Identical. It Was The Submission That There Was Search In The Premises Of The Assessee. As A Consequence Of Search, Assessment Came To Be Completed U/S.153A Of The Act. In The Assessment U/S.153A Of The Act, The Assessee Had Been Granted The Benefit Of Deduction U/S.80Ib(11A) Of The Act. It Was The Submission That The Said Assessment Order Was The Subject Matter Of Rectification Application On Multiple Occasions & In The Third Round Of Rectification Application The Ao Has Withdrawn The Benefit Of Deduction U/S.80Ib (11A) Of The Act. It Was The Submission That The 2

For Appellant: Shri P.R.Mohanty, AdvocateFor Respondent: Shri Dr. Abani Kanta Nayak, CIT-DR
Section 143(3)Section 153ASection 154Section 80I

disallowance under section 40A(3) on merits. Section 40A(3) and (3A) as substituted w.e.f. 1-4- 2009 read as under

M/S. PRAGATI MILK PRODUCT PVT. LTD.,CUTTACK vs. ACIT, CENTRAL CIRCLE, CUTTACK

In the result, all the three appeals of the assessee for respective assessment years under consideration are allowed

ITA 145/CTK/2022[2013-14]Status: DisposedITAT Cuttack11 Oct 2023AY 2013-14

Bench: Shri George Mathan & Shri Rajesh Kumarआयकर अऩीऱ सं/Ita Nos.143 To 145/Ctk/2022 (ननधाारण वषा / Assessment Year : 2012-2013 To 2014-2015) M/S Pragati Milk Products(P) Ltd. Vs Acit, Central Circle, Cuttack Plot No.71/A/1, New Industrial Estate, Jagatpur, Cuttack-754021 Pan No. :Aaecp 6353 J (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee By : Shri P.R.Mohanty, Advocate राजस्व की ओर से /Revenue By : Shri Dr. Abani Kanta Nayak, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 11/10/2023 घोषणा की तारीख/Date Of Pronouncement : 11/10/2023 आदेश / O R D E R Per Bench : These Are The Appeals Filed By The Assessee Against The Order Of The Ld. Cit(A)-2, Bhubaneswar, Dated 12.10.2018, Passed In I.T.Appeal No.0487/2017-18 For The Assessment Year 2012-2013. 2. It Was Submitted By The Ld. Ar That The Facts In All The Cases Are Identical. It Was The Submission That There Was Search In The Premises Of The Assessee. As A Consequence Of Search, Assessment Came To Be Completed U/S.153A Of The Act. In The Assessment U/S.153A Of The Act, The Assessee Had Been Granted The Benefit Of Deduction U/S.80Ib(11A) Of The Act. It Was The Submission That The Said Assessment Order Was The Subject Matter Of Rectification Application On Multiple Occasions & In The Third Round Of Rectification Application The Ao Has Withdrawn The Benefit Of Deduction U/S.80Ib (11A) Of The Act. It Was The Submission That The 2

For Appellant: Shri P.R.Mohanty, AdvocateFor Respondent: Shri Dr. Abani Kanta Nayak, CIT-DR
Section 143(3)Section 153ASection 154Section 80I

disallowance under section 40A(3) on merits. Section 40A(3) and (3A) as substituted w.e.f. 1-4- 2009 read as under

INCOME TAX OFFICER WARD-1, BARIPADA, BARIPADA vs. MAYURBHANJ CENTRAL COOPERATIVE BANK LIMITED, BARIPADA

In the result, appeal of the Revenue stands partly allowed for statistical purposes

ITA 82/CTK/2024[2017-18]Status: DisposedITAT Cuttack19 Jun 2024AY 2017-18

Bench: Before Shri George Mathan, Judicial & Manish Agarwal Manish Agarwal

For Appellant: Shri Ambika Prasad Mohanty, CAFor Respondent: Shri Sanjay Kumar, CIT DR/S.C.Mohanty, Sr DR
Section 194ASection 194A(3)Section 40

section 40A(7) of the Act. He further placed reliance on the judgment of Hon’ble Madras High Court in the case of CIT vs. Loyal Textiles Ltd., 231 ITR573 (Mad). 24. Per contra, ld AR supported the order of the ld CIT(A) and submitted that the assessee has agreement with LIC of India for gratuity fund

INCOME TAX OFFICER, BARIPADA vs. MAYURBHANJ CENTRAL COOPERATIVE BANK LIMITED, BARIPADA

In the result, appeal of the Revenue stands partly allowed for statistical purposes

ITA 62/CTK/2024[2017-18]Status: DisposedITAT Cuttack19 Jun 2024AY 2017-18

Bench: Before Shri George Mathan, Judicial & Manish Agarwal Manish Agarwal

For Appellant: Shri Ambika Prasad Mohanty, CAFor Respondent: Shri Sanjay Kumar, CIT DR/S.C.Mohanty, Sr DR
Section 194ASection 194A(3)Section 40

section 40A(7) of the Act. He further placed reliance on the judgment of Hon’ble Madras High Court in the case of CIT vs. Loyal Textiles Ltd., 231 ITR573 (Mad). 24. Per contra, ld AR supported the order of the ld CIT(A) and submitted that the assessee has agreement with LIC of India for gratuity fund

INCOME TAX OFFICER, WARD-1, BARIPADA, BARIPADA vs. MAYURBHANJ CENTRAL CO-OPERATIVE BANK LIMITED, BARIPADA

In the result, appeal of the Revenue stands partly allowed for statistical purposes

ITA 84/CTK/2024[2015-16]Status: DisposedITAT Cuttack19 Jun 2024AY 2015-16

Bench: Before Shri George Mathan, Judicial & Manish Agarwal Manish Agarwal

For Appellant: Shri Ambika Prasad Mohanty, CAFor Respondent: Shri Sanjay Kumar, CIT DR/S.C.Mohanty, Sr DR
Section 194ASection 194A(3)Section 40

section 40A(7) of the Act. He further placed reliance on the judgment of Hon’ble Madras High Court in the case of CIT vs. Loyal Textiles Ltd., 231 ITR573 (Mad). 24. Per contra, ld AR supported the order of the ld CIT(A) and submitted that the assessee has agreement with LIC of India for gratuity fund

INCOME TAX OFFICER, WARD-1, BARIPADA, BARIPADA vs. MAYURBHANJ CENTRAL CO-OPERATIVE BANK LIMITED, BARIPADA

In the result, appeal of the Revenue stands partly allowed for statistical purposes

ITA 89/CTK/2024[2015-16]Status: DisposedITAT Cuttack19 Jun 2024AY 2015-16

Bench: Before Shri George Mathan, Judicial & Manish Agarwal Manish Agarwal

For Appellant: Shri Ambika Prasad Mohanty, CAFor Respondent: Shri Sanjay Kumar, CIT DR/S.C.Mohanty, Sr DR
Section 194ASection 194A(3)Section 40

section 40A(7) of the Act. He further placed reliance on the judgment of Hon’ble Madras High Court in the case of CIT vs. Loyal Textiles Ltd., 231 ITR573 (Mad). 24. Per contra, ld AR supported the order of the ld CIT(A) and submitted that the assessee has agreement with LIC of India for gratuity fund

INCOME TAX OFFICER WARD-1 BARIPADA, BARIPADA vs. MAYURBHANJ CENTRAL COOPERATIVE BANK LIMITED, BARIPADA

In the result, appeal of the Revenue stands partly allowed for statistical purposes

ITA 78/CTK/2024[2014-15]Status: DisposedITAT Cuttack19 Jun 2024AY 2014-15

Bench: Before Shri George Mathan, Judicial & Manish Agarwal Manish Agarwal

For Appellant: Shri Ambika Prasad Mohanty, CAFor Respondent: Shri Sanjay Kumar, CIT DR/S.C.Mohanty, Sr DR
Section 194ASection 194A(3)Section 40

section 40A(7) of the Act. He further placed reliance on the judgment of Hon’ble Madras High Court in the case of CIT vs. Loyal Textiles Ltd., 231 ITR573 (Mad). 24. Per contra, ld AR supported the order of the ld CIT(A) and submitted that the assessee has agreement with LIC of India for gratuity fund

CHOUDHURY DALL MILL PRIVATE LIMITED,CHANDNI CHOWK vs. DCIT ASMNT CIRCLE-2(1),CUTTACK, CUTTACK

In the result, appeal of the assessee stands allowed

ITA 237/CTK/2024[2017-18]Status: DisposedITAT Cuttack12 Aug 2024AY 2017-18

Bench: Before Shri George Mathan, Judicial & Manish Agarwal Manish Agarwalassessment Year : 2017-18

For Appellant: Shri Mohit Sheth, ARFor Respondent: Shri Sanjay Kumar, CIT
Section 269SSection 40ASection 40A(3)

disallowance of expenditure under section 40A (3) of the Act in the case of trader. b) attract prohibition under section

GAYATRI JENA,BALASORE vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE, BALASORE, BALASORE

In the result, appeal of the assessee is allowed

ITA 85/CTK/2024[2017-18]Status: DisposedITAT Cuttack30 Apr 2024AY 2017-18

Bench: Shri George Mathanआयकर अऩीऱ सं/Ita No.85/Ctk/2024 (ननधाारण वषा / Assessment Year :2017-2018) Gayatri Jena, Vs Acit, Circle Balasore, Balasore At: Santia, Po: Jaleswar, District : Balasore-756032 Pan No. :Ajjpj 7839 C (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee By : Shri P.K.Mishra, Advocate राजस्व की ओर से /Revenue By : Shri S.C.Mohanty, Sr. Dr सुनवाई की तारीख / Date Of Hearing : 30/04/2024 घोषणा की तारीख/Date Of Pronouncement : 30/04/2024 आदेश / O R D E R This Is An Appeal Filed By The Assessee Against The Order Of The Ld Cit(A), National Faceless Appeal Centre (Nfac), Delhi, Dated 09.02.2024 In Din & Order No.Itba/Apl/S/250/2023-24/1060729557(1) For The Assessment Year 2014-2015. 2. The Only Issue Raised In This Appeal Is With Regard To The Disallowance Made By The Ao U/S.40A(3) Of The Act By Alleging That The Assessee Has Made The Cash Payments To The Various Persons, Is Found Recorded In The Cash Book. Ld. Cit(A) Dismissed The Appeal Of The Assessee By Observing That These Are The Entry In The Books Of Accounts Where Double Entry System Is Followed By The Assessee & Against Every Payment There Is An Expenditure In The Books Of Accounts Of The Assessee, Therefore, This Contention Of The Assessee Is Not Correct.

For Appellant: Shri P.K.Mishra, AdvocateFor Respondent: Shri S.C.Mohanty, Sr. DR
Section 154Section 3Section 40A(3)

Section 40A(3) of the Act, cannot be applicable in the present case of the assessee. In view of these facts and circumstances of the case, the 4 disallowance

LAXMINARAYAN TRANSPORT,JAJPUR ROAD, JAJPUR vs. ACIT, CIRCLE-1(1) CUTTACK, CUTTACK

In the result, appeal of the assessee stands partly allowed

ITA 130/CTK/2024[2015-16]Status: HeardITAT Cuttack03 Jun 2024AY 2015-16

Bench: Before Shri George Mathan, Judicialassessment Year : 2015-16

For Appellant: Shri Mohit Sheth, AdvFor Respondent: Shri S.C.Mohanty, ld Sr DR
Section 40A(3)Section 80G

section 40A(3) of the Act. Therefore, the disallowance made u/s.40A(3) of the Act is liable to be upheld

SITARAM SITANI,BRAJRAJNAGAR vs. INCOME TAX OFFICER, WARD-2, JHARSUGUDA, JHARSUGUDA

In the result, appeal of the assessee stands allowed

ITA 617/CTK/2025[2010-11]Status: DisposedITAT Cuttack25 Feb 2026AY 2010-11

Bench: Shri George Mathan & Shri Madhusudan Sawdiaआयकर अपील सं/Ita No.617/Ctk/2025 ("नधा"रण वष" / Assessment Year : 2010-2011) Sitaram Sitani, Lamtibahal, Vs Income Tax Officer, Lamtibahal, Brajarajnagar, Ward-2, Jharsuguda Jharsuguda Pan No. : Adqps 3736 E (अपीलाथ" /Appellant) .. (""यथ" / Respondent) "नधा"रती क" ओर से /Assessee By : Shri Anil Kr Agarwal, Ca राज"व क" ओर से /Revenue By : Shri Sanjib Banerjee, Ld Sr Dr सुनवाई क" तार"ख / Date Of Hearing : 23/02/2026 घोषणा क" तार"ख/Date Of Pronouncement : 23/02/2026

For Appellant: Shri Anil Kr Agarwal, CAFor Respondent: Shri Sanjib Banerjee, ld Sr DR
Section 263Section 40A(3)

section 40A(3) of the Act 2 आयकर अपील सं/ITA No.617/CTK/2025 ("नधा"रण वष" / Assessment Year : 2010-2011 in respect of cash payments made to the Truck owners and the disallowance

INTEGRAL PUBLICATION PVT LTD,BHUBANESWAR vs. PR. CIT-1,, BHUBANESWAR

In the result, appeal of the assessee is dismissed

ITA 264/CTK/2023[2017-18]Status: HeardITAT Cuttack03 Jun 2024AY 2017-18

Bench: Shri George Mathan & Shri Manish Agarwalआयकर अऩीऱ सं/Ita No.264/Ctk/2023 (ननधाारण वषा / Assessment Year : 2017-2018) Integral Publication Pvt. Ltd., Vs Pr.Cit-1, Bhubaneswar Plot No.464, Saheed Nagar, Bhubaneswar-751007 Pan No. :Aabci 0931 L (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee By : Shri S.K.Agrawalla, Shri Chitrasen Parida, Ars राजस्व की ओर से /Revenue By : Shri Sanjay Kumar, Cit- Dr सुनवाई की तारीख / Date Of Hearing : 03/06/2024 घोषणा की तारीख/Date Of Pronouncement : 03/06/2024

For Appellant: Shri S.K.AgrawallaFor Respondent: Shri Sanjay Kumar, CIT- DR
Section 142(1)Section 143(3)Section 260ASection 263Section 40A(3)

Section 40A(3) of the Act to the two sundry creditors, who were the supplier of the newsprint. It was the submission that the issue of the sundry creditors had been examined by the AO in the course of original assessment. The ld. AR drew our attention to page 43 of the paper book which was the response

B.C. BHUYAN CONSTRUCTION PVT. LTD.,BHUBANESWAR vs. DCIT, CORPORATE CIRCLE- 1(1), BHUBANESWAR

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

ITA 356/CTK/2019[2014-15]Status: DisposedITAT Cuttack20 Jul 2023AY 2014-15

Bench: Before S/Shri George Mathan, Judicial & Girish Agrawalwalassessment Year : 2014-15 B.C.Bhuyan Construction Pvt B.C.Bhuyan Construction Pvt Vs. Dcit, Corporate Circle Dcit, Corporate Circle - Ltd., Plot No.90, Palasuni, Ltd., Plot No.90, Palasuni, 1(1), Rasulgarh, Bhubaneswar Rasulgarh, Bhubaneswar Bhubaneswar Bhubaneswar Pan/Gir No. Pan/Gir No.Aadcb 3304 N (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri P.C.Sethi, Adv Revenue By Revenue By : Shri Saroj Kumar Mahapatra, Saroj Kumar Mahapatra, Pr. Cit Dr Date Of Hearing : 20/07 7/2023 Date Of Pronouncement : 20/0 /07/2023

For Appellant: Shri P.C.SethiFor Respondent: Shri Saroj Kumar Mahapatra
Section 143(3)Section 40A(3)

disallowed by invoking the provisions of section 40A(3) included the labour payments, which had been disallowed by the Assessing

TUFF TUBES (ORISSA) (P) LTD.,JANKIA, KHORDHA vs. DY. COMMISSIONER OF INCOME TAX, CIRCLE-1(2), BHUBANESWAR, BHUBANESWAR

In the result, the appeal of the assessee is allowed

ITA 543/CTK/2024[2015-16]Status: DisposedITAT Cuttack09 Apr 2025AY 2015-16

Bench: Shri George Mathan & Shri Rajesh Kumarassessment Year: 2015-16

For Appellant: Shri S. K. Sarangi, CAFor Respondent: Shri Sanjay Kumar, CIT, DR
Section 250Section 40A(3)Section 69A

section 40A(3) stands deleted. Coming to the issue of cash deposit in the same bank account. It is noticed that the deposits in the bank account are from the cash book of the assessee and also from the bank substantially with the cash withdrawals which have been treated as disallowable

SREE HANUMAN BHANDAR,CUTTACK vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1(1), CUTTACK, CUTTACK

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

ITA 73/CTK/2024[2010-11]Status: DisposedITAT Cuttack29 Apr 2024AY 2010-11

Bench: Before Shri George Mathan, Judicial & Manish Agarwal Manish Agarwalassessment Year : 2010-2011 2011 Sree Sree Hanuman Hanuman Bhandar, Bhandar, Vs Dcit, Circle Dcit, Circle-1(1), Cuttack Malgodown, Cuttack. Malgodown, Cuttack. Pan/Gir No Pan/Gir No.Aaefs 6005 M (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri P.K.Mishra, Adv , Adv Revenue By : Shri S.C.Mohanty, Ld Sr Dr : Shri S.C.Mohanty, Ld Sr Dr Date Of Hearing : 29/0 04/2024 Date Of Pronouncement : 29/0 /04/2024 O R D E R Per Bench

For Appellant: Shri P.K.Mishra, AdvFor Respondent: Shri S.C.Mohanty, ld Sr DR
Section 40A(3)

section 40A(3) of the Act. It was P a g e 1 | 4 Assessment Year : 2010-2011 the submission that the assessee is a wholesale dealer in pulses, edible oil and other grocery items. It was the submission that it was only on account of the demand of the seller, the assessee has paid cash. It was the submission

SWASTHA BIKASH SAMITI, SCB MEDICAL COLLEGE,CUTTACK vs. ITO(EXEMPTION), CUTTACK

In the result appeal of the assessee allowed

ITA 328/CTK/2023[2007-08]Status: HeardITAT Cuttack06 Jun 2024AY 2007-08

Bench: Before Shri George Mathan, Judicial & Manish Agarwal Manish Agarwalita Nos.324 To 328/Ctk/20 /Ctk/2023 Assessment Years : 2003-04 To 2007 04 To 2007-08 Swasthya Swasthya Bikash Bikash Samity, Samity, Vs. Ito (Exemption), Ito (Exemption), Scb Cb Medical Medical College College Aayakar Bhavan, Cuttack Aayakar Bhavan, Cuttack Hospital,Mangalabag, Hospital,Mangalabag, Cuttack Pan/Gir No Pan/Gir No.Aaeas 5600 H (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : None (Adjn Petition) : None (Adjn Petition) Revenue By : Shri S.C.Mohanty, Sr : Shri S.C.Mohanty, Sr Dr Date Of Hearing : 06/0 06/2024 Date Of Pronouncement : 06/0 /06/2024 O R D E R Per Bench

For Appellant: None (Adjn petition)For Respondent: Shri S.C.Mohanty, Sr
Section 11Section 12ASection 147

disallowed under section 40A(3) being protected by rule 6DD(b). [Annexure-A; Page-7-14] P a g e 10 | 16 ITA Nos.324

SWASTHYA BIKASH SAMITI, SCB MEDICAL COLLEGE,CUTTACK vs. ITO(EXEMPTION), CUTTACK

In the result appeal of the assessee allowed

ITA 327/CTK/2023[2006-07]Status: HeardITAT Cuttack06 Jun 2024AY 2006-07

Bench: Before Shri George Mathan, Judicial & Manish Agarwal Manish Agarwalita Nos.324 To 328/Ctk/20 /Ctk/2023 Assessment Years : 2003-04 To 2007 04 To 2007-08 Swasthya Swasthya Bikash Bikash Samity, Samity, Vs. Ito (Exemption), Ito (Exemption), Scb Cb Medical Medical College College Aayakar Bhavan, Cuttack Aayakar Bhavan, Cuttack Hospital,Mangalabag, Hospital,Mangalabag, Cuttack Pan/Gir No Pan/Gir No.Aaeas 5600 H (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : None (Adjn Petition) : None (Adjn Petition) Revenue By : Shri S.C.Mohanty, Sr : Shri S.C.Mohanty, Sr Dr Date Of Hearing : 06/0 06/2024 Date Of Pronouncement : 06/0 /06/2024 O R D E R Per Bench

For Appellant: None (Adjn petition)For Respondent: Shri S.C.Mohanty, Sr
Section 11Section 12ASection 147

disallowed under section 40A(3) being protected by rule 6DD(b). [Annexure-A; Page-7-14] P a g e 10 | 16 ITA Nos.324

SWASTHYA BIKASH SAMITI, SCB MEDICAL COLLEGE,CUTTACK vs. ITO(EXEMPTION), CUTTACK

In the result appeal of the assessee allowed

ITA 326/CTK/2023[2005-06]Status: HeardITAT Cuttack06 Jun 2024AY 2005-06

Bench: Before Shri George Mathan, Judicial & Manish Agarwal Manish Agarwalita Nos.324 To 328/Ctk/20 /Ctk/2023 Assessment Years : 2003-04 To 2007 04 To 2007-08 Swasthya Swasthya Bikash Bikash Samity, Samity, Vs. Ito (Exemption), Ito (Exemption), Scb Cb Medical Medical College College Aayakar Bhavan, Cuttack Aayakar Bhavan, Cuttack Hospital,Mangalabag, Hospital,Mangalabag, Cuttack Pan/Gir No Pan/Gir No.Aaeas 5600 H (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : None (Adjn Petition) : None (Adjn Petition) Revenue By : Shri S.C.Mohanty, Sr : Shri S.C.Mohanty, Sr Dr Date Of Hearing : 06/0 06/2024 Date Of Pronouncement : 06/0 /06/2024 O R D E R Per Bench

For Appellant: None (Adjn petition)For Respondent: Shri S.C.Mohanty, Sr
Section 11Section 12ASection 147

disallowed under section 40A(3) being protected by rule 6DD(b). [Annexure-A; Page-7-14] P a g e 10 | 16 ITA Nos.324