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40 results for “disallowance”+ Section 40A(5)clear

Sorted by relevance

Delhi554Mumbai492Chennai232Bangalore155Kolkata133Ahmedabad130Raipur112Jaipur108Hyderabad103Pune82Indore79Surat70Amritsar68Chandigarh56Visakhapatnam47Cuttack40Nagpur39Cochin38Rajkot37Lucknow31Agra28Jodhpur21Allahabad19Patna16SC13Guwahati13Dehradun12Varanasi5Ranchi5Jabalpur3Panaji1A.K. SIKRI N.V. RAMANA1

Key Topics

Section 12A41Section 40A(3)25Disallowance25Section 14723Section 26321Addition to Income20Section 194A15Section 15413Section 80I12Section 143(3)

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Matter Of Rectification Application On Multiple Occasions & In The Third Round Of Rectification Application The Ao Has Withdrawn The Benefit Of Deduction U/S.80Ib (11A) Of The Act.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)

Showing 1–20 of 40 · Page 1 of 2

12
Deduction12
TDS11
Section 153A
Section 154
Section 80I

40A(3) of the Act were liable to be disallowed. Notice under section 154 dated 5-7-2018 was duly

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

40A(3) of the Act were liable to be disallowed. Notice under section 154 dated 5-7-2018 was duly

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

40A(3) of the Act were liable to be disallowed. Notice under section 154 dated 5-7-2018 was duly

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)

40A(3) passed a rectification order under section 154, then overlooking mandatory P a g e 7 | 11 Assessment Year : 2009-2010 provision of law in original assessment was held to be an apparent mistake of law rectifiable under section 154 of the Act. The observations of Hon'ble Delhi ITAT in para-10 are reproduced as under: "10. Perusal

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 269ST of the Act in the case of the cultivator; and c) require the cultivator to quote his PAN/ or furnish Form No.60. Dr. T.S.Mapwal Under Secretary to the Government of India 5

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)

disallowance by invoking the provisions of section 40A(3) of the Act was called for. 4 आयकर अपील सं/ITA No.617/CTK/2025 ("नधा"रण वष" / Assessment Year : 2010-2011 5

INCOME TAX OFFICER, WARD-1, JHARSUGUDA, AAYAKAR BHAWAN, JHARSUGUDA vs. HIRAKHAND TRANSPORT AND MULTI PURPOSE CO-OPERATIVE SOCIETY LTD., BRAJARAJ NAGAR

ITA 282/CTK/2024[2015-2016]Status: HeardITAT Cuttack04 Sept 2024AY 2015-2016

Bench: Shri George Mathan & Shri Manish Agarwalआयकर अऩीऱ सं/Ita No.282/Ctk/2024 (ननधाारण वषा / Assessment Year : 2015-2016) Ito, Ward-1, Jharsuguda Vs Hirakhand Transport & Multi Purpose Cooperative Society Pvt. Ltd., At-Chingriguda, Bijapara, R Kudopali, Brajrajnagar, Jharsuguda-768216 Pan No. :Aaaah 5874 Q & प्रत्याक्षेऩ सं/Cross Objection No.04/Ctk/2024 (Arising Out Of Ita No.282/Ctk/2024) (ननधाारण वषा / Assessment Year : 2015-2016) Hirakhand Transport & Multi Vs Ito, Ward-1, Jharsuguda Purpose Cooperative Society Pvt. Ltd., At-Chingriguda, Bijapara, R Kudopali, Brajrajnagar, Jharsuguda-768216 Pan No. :Aaaah 5874 Q (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee By : Shri Anil Kumar Agrawala, Ca राजस्व की ओर से /Revenue By : Shri Sanjay Kumar, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 04/09/2024 घोषणा की तारीख/Date Of Pronouncement : 04/09/2024 आदेश / O R D E R Per Bench : This Is An Appeal Filed By The Assessee Against The Order Of The Ld. Cit(A), National Faceless Appeal Centre (Nfac), Delhi, Dated 15.05.2024, Passed In Din & Order No.Itba/Nfac/S/250/2024- 25/1064895008(1) For The Assessment Year 2015-2016, On The Following Grounds Of Appeal :-

For Appellant: Shri Anil Kumar Agrawala, CAFor Respondent: Shri Sanjay Kumar, CIT-DR
Section 147Section 148Section 151(1)Section 151(2)Section 250Section 251(1)(a)Section 40A(2)(b)

section 40A(2) (b) is bad in law. 11. For that there is clear-cut distinction between reporting requirement in Form 3CD by the Tax Auditor and disallowance to be made by the Assessing Officer. There could be no disallowance simply on the basis of reporting by Tax Auditor in Form 3CD. 12. For that the Assessing Officer ought

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)

5,000, the assessee is entitled to claim 100 per cent depreciation as per the proviso to section 32(1)(ii) of the Act.” 8. In these circumstances, following the principles laid down by the Hon’ble A.P. High Court in the case of S.Vijaya Kumar (supra) and also the decision of the Hon’ble Madras High Court

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 made by the ld. AO and as confirmed by the ld. CIT(A) is hereby deleted. 7. In the result, appeal of the assessee is allowed. Order dictated and pronounced

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. 5

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 u/s. 40A(3). Since it is noticed that both

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 to 328/CTK/2023 Assessment Years : 202003-04 to 2007-08 7. In the case of DCIT v. Vinod Arora 137 taxmann.com 450 (Amritsar - Trib.), the Hon'ble Bench, applying the tests as propounded in the case

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

In the result appeal of the assessee allowed

ITA 324/CTK/2023[2003-04]Status: HeardITAT Cuttack06 Jun 2024AY 2003-04

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 to 328/CTK/2023 Assessment Years : 202003-04 to 2007-08 7. In the case of DCIT v. Vinod Arora 137 taxmann.com 450 (Amritsar - Trib.), the Hon'ble Bench, applying the tests as propounded in the case

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

In the result appeal of the assessee allowed

ITA 325/CTK/2023[2004-05]Status: HeardITAT Cuttack06 Jun 2024AY 2004-05

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 to 328/CTK/2023 Assessment Years : 202003-04 to 2007-08 7. In the case of DCIT v. Vinod Arora 137 taxmann.com 450 (Amritsar - Trib.), the Hon'ble Bench, applying the tests as propounded in the case

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 to 328/CTK/2023 Assessment Years : 202003-04 to 2007-08 7. In the case of DCIT v. Vinod Arora 137 taxmann.com 450 (Amritsar - Trib.), the Hon'ble Bench, applying the tests as propounded in the case

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 to 328/CTK/2023 Assessment Years : 202003-04 to 2007-08 7. In the case of DCIT v. Vinod Arora 137 taxmann.com 450 (Amritsar - Trib.), the Hon'ble Bench, applying the tests as propounded in the case

ABHIMANYU SAHU,BUXIPALLI vs. PCIT-1,, BHUBANESWAR

In the result, appeal filed by the assessee is allowed

ITA 30/CTK/2022[2016-17]Status: HeardITAT Cuttack24 Mar 2023AY 2016-17

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaassessment Year : 2016-17 Abhimanyu Sahu, Buxipalli, Abhimanyu Sahu, Buxipalli, Vs. Pr. Cit-1, Gopalpur On Sea. Gopalpur On Sea. Bhubaneswar Bhubaneswar Pan/Gir No. Pan/Gir No.Aokps 4011 H (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri P.N.Dave, Ca P.N.Dave, Ca Revenue By : Shri M.K.Gautam, Pr. Cit (Osd) Pr. Cit (Osd) Date Of Hearing : 24 /0 03/2023 Date Of Pronouncement : 24 /0 /03/2023 O R D E R Per Bench This Is An Appeal Filed By The Assessee This Is An Appeal Filed By The Assessee Against The Order Against The Order Passed U/S 263 Of The Act 263 Of The Act Of The Ld Pr. Cit, Bhubaneswar-1 Dated Dated 10.3.2021 In Appeal No. Itba/Rev/ V/F/Rev5/2020-21/1031385941(1) For The Assessment Year For The Assessment Year 2016-17. 2. Shri P.N.Dave, Ld Ar Appeared For The Assessee & Shri Shri P.N.Dave, Ld Ar Appeared For The Assessee & Shri Shri P.N.Dave, Ld Ar Appeared For The Assessee & Shri M.K.Gautam, Ld Pr. Cit(Osd) Appeared For The Revenue. M.K.Gautam, Ld Pr. Cit(Osd) Appeared For The Revenue. M.K.Gautam, Ld Pr. Cit(Osd) Appeared For The Revenue.

For Appellant: Shri P.N.Dave, CAFor Respondent: Shri M.K.Gautam, Pr. CIT (OSD)
Section 143(3)Section 263

disallowance under Section 40A(3) of the Act whereas the SCN under Section 263 was regarding the FIFO method of valuation of closing stock adopted by the Assessee. These were, as rightly noted by the ITAT, unconnected issues and the assessment order could not have been held to be "erroneous and prejudicial to the interest of Revenue" when

SHASANK SEKHAR NAYAK, BHUBANESWAR,BHUBANESWAR vs. PR.CIT, BHUBANESWAR, BHUBANESWAR

In the result, appeal of the assessee is allowed

ITA 62/CTK/2023[2017-18]Status: DisposedITAT Cuttack10 Oct 2023AY 2017-18

Bench: Shri George Mathan & Shri Rajesh Kumarआयकर अऩीऱ सं/Ita No.62/Ctk/2023 (ननधाारण वषा / Assessment Year : 2017-2018) Shasank Sekhar Nayak, Vs Pr.Cit-1, Bhubaneswar Keshari Bhawan, Bindusagar Road Old Town, Bhubaneswar-751002 Pan No. :Abyn 8766 H (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee By : Shri Nihar Ranjan Biswal, Ca राजस्व की ओर से /Revenue By : Shri Dr. Abani Kanta Nayak, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 10/10/2023 घोषणा की तारीख/Date Of Pronouncement : 10/10/2023 आदेश / O R D E R Per Bench : This Is An Appeal Filed By The Assessee Against The Order Of The Ld. Pr.Cit, Bhubaneswar-1, Dated 31.12.2021, Passed In Din & Order No.Itba/Rev/F/Rev5/2021-22/1038327224(1), For The Assessment Year 2017-2018. 2. This Appeal Of The Assessee Is Barred By 370 Days. In This Regard, Ld. Ar Of The Assessee Has Filed An Application Along With Affidavit Of The Assessee For Condonation Of The Delay, To Which The Ld. Cit-Dr Has Not Raised Any Serious Objection To Condone The Delay. On Perusal Of The Application & The Affidavit Of The Assessee, We Found That The Delay Occurred Due To Bonafide Reasons. Accordingly, We Condone The Delay Of 370 Days In Filing The Appeal & Appeal Is Disposed Off Finally.

For Appellant: Shri Nihar Ranjan Biswal, CAFor Respondent: Shri Dr. Abani Kanta Nayak, CIT-DR
Section 143(3)Section 263

disallowance under Section 40A(3) of the Act whereas the SCN under Section 263 was regarding the FIFO method of valuation of closing stock adopted by the Assessee. These were, as rightly noted by the ITAT, unconnected issues and the assessment order could not have been held to be “erroneous and prejudicial to the interest of Revenue” when

ARCHANA PANDIT,GANJAM vs. ITO,WARD-1, BERHAMPUR

In the result, appeal of the assessee stands partly allowed

ITA 456/CTK/2024[2016-17]Status: DisposedITAT Cuttack27 Nov 2024AY 2016-17

Bench: Before Shri George Mathanmember & Manish Agarwal Manish Agarwalassessment Year :2016-17 Archana Pandit, Luchapada Archana Pandit, Luchapada Vs. Income Tax Officer, Wad-1, Income Tax Officer, Wad Road, Road, Bank Bank Colony, Colony, Berhampur Berhampur Pan/Gir No. No.Blqpp 9825 G (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri S.K.Sarangi, Ca Revenue By : Shri S.C.Mohanty, Sr Dr : Shri S.C.Mohanty, Sr Dr

For Appellant: Shri S.K.Sarangi, CAFor Respondent: Shri S.C.Mohanty, Sr DR
Section 37(1)Section 40A(2)(b)

5. In reply, ld Sr DR placed before us a copy of the circular issued by CBDT No.5/2012 dated 1.8.2012, wherein, the issue of illegality of payments made in the guise of sales promotions expenses to doctors and other professionals have been specifically marked to be illegal and is liable to be disallowed under Explanation 1 to Section

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