GRAM VIKAS TRUST,BERHAMPUR vs. ITO, EXEMPTION WARD, BERAMPUR

In the result, both the appeals filed by the assessee for AYs 2014-

Bench: Shri Duvvuru Rl Reddy(Kz) & Shri Rakesh Mishra

disallowance pertaining to delay in filing of Form 10 cannot be treated as a prima facie adjustment for the purposes of intimation under section 143(1)(a). Ground No. 2: When Rs. 10,45

RUKMANI INFRA PROJECTS PVT. LTD.,BHUBANESWAR vs. ACIT, CIRCLE-1(2), BHUBANESWAR

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

Bench: Shri Chandra Mohan Garg, Jm & Shri Arun Khodpia, Am आयकर अपीऱ सं./Ita No.358/Ctk/2017 (नििाारण वषा / Assessment Year :2013-2014) Rukmani Infra Projects Ltd., Vs Acit, Circle-1(2), Bhubaneswar Plot No.251, District Centre, C.S.Pur, Bhubaneswar-16 Pan No. : Aaecr 1585 L (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. यनधागररती की ओर से /Assessee By : None : Shri Manoj Kumar Goutam, Cit-Dr राजस्व की ओर से /Revenue By सुनवाई की तारीख / Date Of Hearing : 08/03/2022 घोषणा की तारीख/Date Of Pronouncement : 30/03/2022 आदेश / O R D E R Per Arun Khodpia, Am : This Appeal Filed By The Assessee Has Been Directed Against The Order Passed By The Ld. Cit(A)-1, Bhubaneswar, Dated 16.06.2017, For The Assessment Year 2013-2014. 2. Brief Facts Of The Case Extracted From The Available Records Are That, The Assessee, A Company Incorporated Under The Companies Act, 1956, Engaged In The Business Of Erection, Commissioning, Technical & Maintenance Service To Different Power Plants. The Return Of Income For The Ay 2013-14 Was Filed By The Assessee On 01.10.2013 Declaring A Total Income Of Rs.1,65,91,030/-. The Case Of The Assessee Was Selected Under Cass. Notice U/S 143(2) & 143(1) Were Issued & Served On The Assessee. Assessment Proceedings Were Completed By The Ao & Concluded With An Addition Of Rs.3,58,95,574/- Under Four Different

section 68 of the income tax act in the instant case is not reasonable and uncalled-for. 6.6 In view of the above discussion, we found merit in contention of the assessee and, accordingly this ground of appeal of the assessee is decided in favour of the assessee. 7 7. Ground 2 relates to disallowance of statutory dues

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

section 14A r.w.r 8D without correlating the direct and indirect expenses incurred for earning exempt dividend income thus assessee prays for deletion of Rs.13,00,227/. (2.7). That based on facts of the case and provisions of law, AO erred in making disallowance of Rs.3,45

MGM GREEN ENERGY LIMITED,BHUBANESWAR vs. DCIT,CIRCLE-1(1), BHUBANESWAR

In the result, appeal of the assessee is partly allowed

Bench: Shri George Mathan & Shri Manish Agarwalआयकर अऩीऱ सं/Ita No.370/Ctk/2019 (ननधाारण वषा / Assessment Year : 2014-2015) Mgm Green Energy Limited, Vs Jcit, Range Rourkela, Rourkela 5-A, Forest Park, Bhubaneswar Pan No. :Aahcm 8472 C (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee By : Sh A.K.Sabat & Sh B.K.Mahapatra, Cas राजस्व की ओर से /Revenue By : Shri Sanjay Kumar, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 22/05/2024 घोषणा की तारीख/Date Of Pronouncement : 22/05/2024 आदेश / O R D E R Per Bench : This Appeal Is Filed By The Assessee Against The Order Of The Ld. Cit(A)-1. Bhubaneswar, Dated 11.06.2019, In I.T.Appeal No.0388/16-17 For The Assessment Year 2014-2015. 2. The Assessee Has Taken As Many As Six Grounds Of Appeal, Relating To Various Additions/Disallowances Made To The Income Declared By The Assessee & Also Against The Adjustments Made In The Book Profit U/S.115Jb Of The Act. The Grounds Raised By The Assessee Are As Under :- I) The Ld. Cit(A) Is Erred In Dismissing The Appeal Of The Assessee, Which Is Arbitrary, Erroneous & Bad, Both In The Eyes Of Law. Ii) Disallowance Of Interest Expenses U/S.36(Iii) Of The Act At Rs.1,65,18,400/-; Iii) Disallowance Of Expenses U/S.14A Of The Act/Rule 8D Of It Rules At Rs.2,44,82,488/-; Iv) Addition Of Disallowance Of Expenses U/S.14A At Rs.2,44,82,488/- In The Book Profit As Computed U/S 115Jb; V) Addition/Disallowance Of Expenses U/S.115Jb Of The Act Under The Book Profits; Vi) Disallowance Of Differential Depreciation Of Rs.1,16,63,697/-

45,23,440/- (92,70,18,394 – 87,24,94,954) and compute the amount of disallowance of interest paid on this amount. Needless to say, at the time of making such computation and disallowance, an opportunity of being heard be allowed to the assessee. This ground of appeal is partly allowed. Ground No.(iii) : Disallowance of Expenses u/s.14A r.w.Rule

SRI MANOJ DASH,BHUBANESWAR vs. ITO, WARD-2(3), BHUBANESWAR

In the result, the appeal of the assessee is dismissed

Bench: Shri Chandra Mohan Garg, Jm & Shri Arun Khodpia, Am आयकर अपीऱ सं./Ita No.405/Ctk/2018 (नििाारण वषा / Assessment Year :2009-2010) Sri Manoj Dash, Vs Ito, Ward-2(3), Bhubaneswar Plot No.F/2, Amrita Residency Jayadev Vihar, Bhubaneswar-751013 Pan No. : Aeopd 6174 N (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. यनधागररती की ओर से /Assessee By : None राजस्व की ओर से /Revenue By : Shri Sovesh Ch. Mohanty, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 09/03/2022 घोषणा की तारीख/Date Of Pronouncement : 21/03/2022 आदेश / O R D E R Per Arun Khodpia, Am: This Appeal By The Assessee Is Directed Against The Order Dated 29.01.2016, Passed By The Ld. Cit(A)-2, Bhubaneswar For The Assessment Year 2009-2010. 2. None Appeared On Behalf Of The Assessee Even The Case Was Called For Second Round For Hearing. Therefore, The Bench Proceeded To Dispose Off The Case After Considering The Arguments Of Ld. Dr & The Facts & Circumstances Of The Case. 3. The Grounds Raised By The Assessee In This Appeal Are As Under :- 1. For That, The Impugned Order Of Assessment Passed By The Forums Below Are Not Just & Proper Under The Facts & In The Circumstances Of The Case, As Such The Additions Made Therein Are Liable To Be Deleted In The Interest Of Justice.

disallowance and addition of Rs.17,45,000.00 on application of section 2~2Xe) of the Act by the learned A.D. as well

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

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

disallowances: i) Wrong claim of depreciation at 100% of shuttering materials; ii) Addition u/s.40A(3) from bank statement and impounded material; iii) Bogus labour payments; iv) Bogus expenses shown as sundry creditors and non-deduction of TDS in respect of Director’s remuneration. v) addition of interest income as per 26AS 4. It was the submission that

KANAK BHANJ DEO,BHUBANESWAR vs. ITO, WARD-5(3), BHUBANESWAR

In the result, appeal of the assessee is dismissed

Bench: Shri George Mathan & Shri Manish Agarwalआयकर अऩीऱ सं/Ita No.21/Ctk/2024 (ननधाारण वषा / Assessment Year : 2017-2018) Kanak Bhanj Deo, Vs Ito, Ward-5(3), Bhubaneswar Plot No.2093/3341, Lane-5, Jaydev Vihar, Bhubaneswar, Odisha-751013 Pan No. :Angpb 4721 Q (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee By : Shri N.R.Biswal, Ca राजस्व की ओर से /Revenue By : Shri S.C.Mohanty, Sr. Dr सुनवाई की तारीख / Date Of Hearing : 10/07/2024 घोषणा की तारीख/Date Of Pronouncement : 10/07/2024 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 16.11.2023, In Din & Order No.Itba/Nfac/S/250/2023- 24/1058002817(1) For The Assessment Year 2017-2018. 2. Brief Facts Of The Case Are That The Assessee Has Entered Into Joint Development Agreement (Jda) With The Builder On 13.01.2012 & Further Executed A Distribution Agreement On 05.11.2014 According To Which The Land Of The Assessee Was Given To The Developer For Construction Of Multistoried Building & As Per Distribution Agreement, In Consideration The Assessee Is Entitled For 26% Area In The Constructed Building. During The Impugned Year The Assessee Has Got Four Flats Having Total Area Of 4220.23 Sq.Ft. (Including 92.85 Sq.Ft. Additional Area) As The Sale Consideration Being 26% Of The Newly Constructed Building. Out Of The Said

disallowed the claim of the assessee u/s.54F of the Act and he prayed for the confirmation of the order of the lower authorities. 9. We have heard rival submissions. From the records, it is seen that the assessee has entered into a Joint Development Agreement on 13.01.2012 whereby it has authorized the builder to construct a building on the said

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

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

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

disallowance, would not per se destroy mandate of section 14A of the Act. Further, Placing reliance on the judgment of Hon’ble Delhi High Court in the case of Indiabulls Financial Services Ltd vs. DCIT (2016) 76 taxmann.com 268 (Delhi), ld CIT DR submitted that whether P a g e 45

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

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

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

disallowance, would not per se destroy mandate of section 14A of the Act. Further, Placing reliance on the judgment of Hon’ble Delhi High Court in the case of Indiabulls Financial Services Ltd vs. DCIT (2016) 76 taxmann.com 268 (Delhi), ld CIT DR submitted that whether P a g e 45

KALINGA MINING CORPORATION,CUTTACK vs. A.C.I.T., CIRCLE-2(1), CUTTACK

In the result, both appeals of the assessee are allowed

disallowed the expenses of Rs.34,11,77,436/- by holding that these expenses were incurred in violation to Rule 37 of Mineral Concession Rule, 1960 and, therefore, not allowable u/s.37 of the Act. 6. In first appeal, the ld. CIT(A) upheld the disallowawnce so made, therefore, the present appeal is filed before us by the assessee. 7. Before

KALINGA MINING CORPORATION,CUTTACK vs. A.C.I.T, CIRCLE-2(1), CUTTACK

In the result, both appeals of the assessee are allowed

disallowed the expenses of Rs.34,11,77,436/- by holding that these expenses were incurred in violation to Rule 37 of Mineral Concession Rule, 1960 and, therefore, not allowable u/s.37 of the Act. 6. In first appeal, the ld. CIT(A) upheld the disallowawnce so made, therefore, the present appeal is filed before us by the assessee. 7. Before

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

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

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-

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

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

In the result, appeal filed by the assessee is allowed

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.

45,95,617/- had been grouped in "note 19"under the head "cost of materials consumed". Thus, the income credited to P&L account was understated to the tune of Rs.16,91,91,234/- which were not enquired by the AO. 32. We also observe that the issue of brought forward unabsorbed depreciation of Rs.1

MAHANADI COALFIELDS LTD.,BURLA, SAMBALPUR. vs. DCIT CIRCLE2(1), SAMBALPUR

In the result, appeal filed by the revenue being ITA No

Bench: Shri George Mathan & Shri Girish Agrawalआयकर अऩीऱ सं/Ita Nos.14 To 17/Ctk/2023 & आयकर अऩीऱ सं/Ita No.41/Ctk/2023 (ननधाारण वषा / Assessment Years : 2016-2017 To 2020-2021) Mahanadi Coalfields Limited, Vs Acit/Dcit, Circle-2(1), Sambalpur Jagriti Vihar, Burla, Sambalpur-768020 Pan No. :Aabcm 5188 P & आयकर अऩीऱ सं/Ita Nos.70 To 73/Ctk/2023 & आयकर अऩीऱ सं/Ita No.147/Ctk/2023 (ननधाारण वषा / Assessment Years : 2016-2017 To 2020-2021) Acit/Dcit, Circle-2(1), Sambalpur Vs Mahanadi Coalfields Limited, Jagriti Vihar, Burla, Sambalpur-768020 Pan No. :Aabcm 5188 P & आयकर अऩीऱ सं/Ita No.69/Ctk/2023 (ननधाारण वषा / Assessment Year : 2015-2016) Acit/Dcit, Circle-2(1), Sambalpur Vs Mahanadi Coalfields Limited, Jagriti Vihar, Burla, Sambalpur-768020 Pan No. :Aabcm 5188 P (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee By : Shri S.S.Poddar, Ca राजस्व की ओर से /Revenue By : Dr. Abani Kanta Nayak, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 17/10/2023 घोषणा की तारीख/Date Of Pronouncement : 17/10/2023 आदेश / O R D E R Per Bench :

section 35D. In any case, there is nothing on record to establish, or even suggest, that expenses incurred on removal of overburden at the surface level, which were capital expenditure in nature, have been claimed as revenue deduction on the strength of coal mining in another piece of land within that coal mine. 11 ITA Nos.14-17&41/CTK/2023 ITA Nos.70-73&147/CTK/2023

MAHANADI COALFIELDS LTD.,BURLA, SAMBALPUR. vs. DCIT CIRCLE2(1), SAMBALPUR

In the result, appeal filed by the revenue being ITA No

Bench: Shri George Mathan & Shri Girish Agrawalआयकर अऩीऱ सं/Ita Nos.14 To 17/Ctk/2023 & आयकर अऩीऱ सं/Ita No.41/Ctk/2023 (ननधाारण वषा / Assessment Years : 2016-2017 To 2020-2021) Mahanadi Coalfields Limited, Vs Acit/Dcit, Circle-2(1), Sambalpur Jagriti Vihar, Burla, Sambalpur-768020 Pan No. :Aabcm 5188 P & आयकर अऩीऱ सं/Ita Nos.70 To 73/Ctk/2023 & आयकर अऩीऱ सं/Ita No.147/Ctk/2023 (ननधाारण वषा / Assessment Years : 2016-2017 To 2020-2021) Acit/Dcit, Circle-2(1), Sambalpur Vs Mahanadi Coalfields Limited, Jagriti Vihar, Burla, Sambalpur-768020 Pan No. :Aabcm 5188 P & आयकर अऩीऱ सं/Ita No.69/Ctk/2023 (ननधाारण वषा / Assessment Year : 2015-2016) Acit/Dcit, Circle-2(1), Sambalpur Vs Mahanadi Coalfields Limited, Jagriti Vihar, Burla, Sambalpur-768020 Pan No. :Aabcm 5188 P (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee By : Shri S.S.Poddar, Ca राजस्व की ओर से /Revenue By : Dr. Abani Kanta Nayak, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 17/10/2023 घोषणा की तारीख/Date Of Pronouncement : 17/10/2023 आदेश / O R D E R Per Bench :

section 35D. In any case, there is nothing on record to establish, or even suggest, that expenses incurred on removal of overburden at the surface level, which were capital expenditure in nature, have been claimed as revenue deduction on the strength of coal mining in another piece of land within that coal mine. 11 ITA Nos.14-17&41/CTK/2023 ITA Nos.70-73&147/CTK/2023

RAJESWAR THAKUR,BHAWANIPATNA vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE -1(1), SAMBALPUR

section 148 of the Act.\nJOHN BOSCO MINZ\nACIT/DCIT,CIR2(1)SAMBALPUR\n5\nITA Nos.143&144/CTK/2025\n3.\nIt was the submission that subsequently on 05.12.2019, the\nassessment was proposed to be reopened with the following reasons :-\n4.\nIt was the submission that the reopening was in fact challenge to the\nagriculture income declared by the assessee. It was the submission

ROYAL MAHANAGAR DEVELOPERS,BHUBANESWAR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 4(1), BHUBANESWAR

In the result, appeal of the assessee allowed

Bench: Before Shri George Mathanmember & Manish Agarwal Manish Agarwalassessment Year : 2016-17 Royal Royal Mahanagar Mahanagar Vs. Deputy Deputy Commissioner Commissioner Of Of Developers, A/55, Saheed , A/55, Saheed Income Income Tax, Tax, Circle Circle-4(1), Nagar, Bhubaneswar Nagar, Bhubaneswar Bhubaneswar Pan/Gir No. No.Aakfr 3842 D (Appellant (Appellant) .. ( Respondent Respondent)

disallowed the said expenditures of Rs.3,45,89,573/- on the ground that the project De-Habitat had been completed as early as in the assessment year 2012-13 and, therefore, the said expenditures could at best have been incurred in respect of two uncompleted projects being Habitat Green and Ideal Plaza. It was the submission that a perusal

NATIONAL ALUMINIUM COMPANY LIMITED,BHUBANESWAR vs. PRINCIPAL CIT-1, BHUBANESWAR

In the result, appeal of the assessee stands allowed

Bench: Before S/Shri George Mathan, Judicial & Girish Agrawalassessment Year : 2016-17 National National Aluminium Aluminium Vs. Dcit, Circle Dcit, Circle -1(2), Company Limited., Nalco Company Limited., Nalco Bhubaneswar Bhubaneswar Bhawan, Bhawan, Nayapalli, Nayapalli, Bhubaneswar. Bhubaneswar. Pan/Gir No. Pan/Gir No.Aaacn 7449 M (Appellant) ) .. ( Respondent Respondent) Assessee By Assessee By : Shri Ved Jain, Ca & Shri P. Venugopal Rao, Ca Venugopal Rao, Ca Revenue By : Dr.Abani Kanta Nayak, Abani Kanta Nayak, Cit Dr Date Of Hearing : 30/11 11/2023 Date Of Pronouncement : 30/11 /11/2023 O R D E R Per Bench

45,60,069 Net sum that need to be disallowed : 19,50,84,635 Sum offered for disallowance : 20,92,64,656 Sum offered for disallowance excess : 1,41,80,021 It was the submission that in respect of issue of 43B, the issue has already been considered by the Assessing Officer and detailed reply had also been filed