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

PASHUPATI ISPAT PVT. LTD.,CUTTACK vs. DCIT, CIRCLE-1(1), CUTTACK

In the result, the appeal of the assessee is allowed

2(24)(x) of the Act. " 8. Respectfully following the binding precedents of Hon'ble Delhi High Court, we direct the Assessing Officer to allow the claim of the assessee and delete the addition. Hence, the grounds of appeal raised by the assessee are allowed. 11 9. While concluding so, we also take note of the plea of the assessee

DINESH PRATAP SINGH,KEONJHAR vs. DCIT, CIRCLE-1(1), CUTTACK

In the result, the appeal of the assessee is allowed

Bench: Shri Chandra Mohan Garg, Jm & Shri Arun Khodpia, Am आयकर अपीऱ सं./Ita No.100/Ctk/2021 (नििाारण वषा / Assessment Year :2018-2019) Dinesh Pratap Singh, Vs Dcit, Circle-1(1), Cuttack At-Hudiashi, Near Nac Gate, Joda, Keonjhar Pan No. : Baaps 4341 H (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. यनधागररती की ओर से /Assessee By : Shri J.M.Pattanaik, Ar : Shri S.C.Mohanty, Sr. Dr राजस्व की ओर से /Revenue By सुनवाई की तारीख / Date Of Hearing : 29/03/2022 घोषणा की तारीख/Date Of Pronouncement : 06/04/2022 आदेश / O R D E R Per Arun Khodpia, Am: This Appeal By The Assessee Made Against The Order Dated 26.08.2021, Passed By The Cit(A), National Faceless Appeal Centre (Nfac), Delhi For The Assessment Year 2018-2019. 2. The Sole Issue Involved In The Present Appeal Is With Regard To Confirming The Addition Of Rs.7,60,679/- Towards Late Payment Of Employees Contribution To Provident Fund & Esi. 3. In The Instant Appeal, On Perusal Of The Assessment Record, We Found That The Assessee Has Filed His Return Of Income Electronically On 02.10.2018 Declaring Total Income At Rs.62,47,268/-. The Ao Made Addition On Account Of Delay In Depositing Employees Contribution To Pf & Esi, Which Has Also Been Confirmed By The Cit(A). In This Regard, Ld. Ar Of The Assessee In His Written Submissions, Placed Before Us, At Page 4

2(24)(x) of the Act. " 8. Respectfully following the binding precedents of Hon'ble Delhi High Court, we direct the Assessing Officer to allow the claim of the assessee and delete the addition. Hence, the grounds of appeal raised by the assessee are allowed. 9. While concluding so, we also take note of the plea of the assessee that

LALCHND JEWELLERS PVT. LTD.,BHUBANESWAR vs. DCIT, CPC, BANGALORE

In the result, all the appeals of the assessees are allowed

Bench: Shri Chandra Mohan Garg, Jm & Shri Arun Khodpia, Am आयकर अपीऱ सं./Ita No.95 & 99/Ctk/2021 (नििाारण वषा / Assessment Year :2018-2019 & 2019-2020) Purusottama Estates & Vs Dcit, Cpc, Bangalore Resorts Private Limited, Sri Nahar, Grand Road, Puri-752001 Pan No. : Aabcp 8924 A & आयकर अपीऱ सं./Ita No.97 & 98/Ctk/2021 (नििाारण वषा / Assessment Year :2017-2018 & 2018-2019) Lalchnd Resort Private Limited, Vs Dcit, Cpc, Bangalore Plot No.6, Hotel New Marion, Janpath, Bhubaneswar Pan No. : Aaacl 7289 H & आयकर अपीऱ सं./Ita No.108 & 109/Ctk/2021 (नििाारण वषा / Assessment Year :2017-2018 & 2018-2019) Lalchnd Jewellers Private Limited Vs Dcit, Cpc, Bangalore 4Th Floor, Lalchand Market Complex, Station Square, Bhubaneswar Pan No. : Aaacl 2556 P & आयकर अपीऱ सं./Ita No.110, 111 & 112/Ctk/2021 (नििाारण वषा / Assessment Year :2017-2018 To 2019-2020) Lalchnd Gem & Jeweller Vs Dcit, Cpc, Bangalore Private Limited, 1, Lalchand Market Complex, Station Square, Bhubaneswar Pan No. : Aaccl 9025 H (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. यनधागररती की ओर से /Assessee By : Shri A.K.Sabat, Ca राजस्व की ओर से /Revenue By : Shri Manoj Kumar Goutam, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 10/03/2022 घोषणा की तारीख/Date Of Pronouncement : 06/04/2022

2(24)(x) of the Act. " 8. Respectfully following the binding precedents of Hon'ble Delhi High Court, we direct the Assessing Officer to allow the claim of the assessee and delete the addition. Hence, the grounds of appeal raised by the assessee are allowed. 9. While concluding so, we also take note of the plea of the assessee that

LALCHND GEM AND JEWELLER PVT. LTD.,BHUBANESWAR vs. DCIT, CPC, BANGALORE

In the result, all the appeals of the assessees are allowed

Bench: Shri Chandra Mohan Garg, Jm & Shri Arun Khodpia, Am आयकर अपीऱ सं./Ita No.95 & 99/Ctk/2021 (नििाारण वषा / Assessment Year :2018-2019 & 2019-2020) Purusottama Estates & Vs Dcit, Cpc, Bangalore Resorts Private Limited, Sri Nahar, Grand Road, Puri-752001 Pan No. : Aabcp 8924 A & आयकर अपीऱ सं./Ita No.97 & 98/Ctk/2021 (नििाारण वषा / Assessment Year :2017-2018 & 2018-2019) Lalchnd Resort Private Limited, Vs Dcit, Cpc, Bangalore Plot No.6, Hotel New Marion, Janpath, Bhubaneswar Pan No. : Aaacl 7289 H & आयकर अपीऱ सं./Ita No.108 & 109/Ctk/2021 (नििाारण वषा / Assessment Year :2017-2018 & 2018-2019) Lalchnd Jewellers Private Limited Vs Dcit, Cpc, Bangalore 4Th Floor, Lalchand Market Complex, Station Square, Bhubaneswar Pan No. : Aaacl 2556 P & आयकर अपीऱ सं./Ita No.110, 111 & 112/Ctk/2021 (नििाारण वषा / Assessment Year :2017-2018 To 2019-2020) Lalchnd Gem & Jeweller Vs Dcit, Cpc, Bangalore Private Limited, 1, Lalchand Market Complex, Station Square, Bhubaneswar Pan No. : Aaccl 9025 H (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. यनधागररती की ओर से /Assessee By : Shri A.K.Sabat, Ca राजस्व की ओर से /Revenue By : Shri Manoj Kumar Goutam, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 10/03/2022 घोषणा की तारीख/Date Of Pronouncement : 06/04/2022

2(24)(x) of the Act. " 8. Respectfully following the binding precedents of Hon'ble Delhi High Court, we direct the Assessing Officer to allow the claim of the assessee and delete the addition. Hence, the grounds of appeal raised by the assessee are allowed. 9. While concluding so, we also take note of the plea of the assessee that

LALCHND RESORT PRIVATE LIMITED,BHUBANESWAR vs. DCIT, CPC, BANGALORE

In the result, all the appeals of the assessees are allowed

Bench: Shri Chandra Mohan Garg, Jm & Shri Arun Khodpia, Am आयकर अपीऱ सं./Ita No.95 & 99/Ctk/2021 (नििाारण वषा / Assessment Year :2018-2019 & 2019-2020) Purusottama Estates & Vs Dcit, Cpc, Bangalore Resorts Private Limited, Sri Nahar, Grand Road, Puri-752001 Pan No. : Aabcp 8924 A & आयकर अपीऱ सं./Ita No.97 & 98/Ctk/2021 (नििाारण वषा / Assessment Year :2017-2018 & 2018-2019) Lalchnd Resort Private Limited, Vs Dcit, Cpc, Bangalore Plot No.6, Hotel New Marion, Janpath, Bhubaneswar Pan No. : Aaacl 7289 H & आयकर अपीऱ सं./Ita No.108 & 109/Ctk/2021 (नििाारण वषा / Assessment Year :2017-2018 & 2018-2019) Lalchnd Jewellers Private Limited Vs Dcit, Cpc, Bangalore 4Th Floor, Lalchand Market Complex, Station Square, Bhubaneswar Pan No. : Aaacl 2556 P & आयकर अपीऱ सं./Ita No.110, 111 & 112/Ctk/2021 (नििाारण वषा / Assessment Year :2017-2018 To 2019-2020) Lalchnd Gem & Jeweller Vs Dcit, Cpc, Bangalore Private Limited, 1, Lalchand Market Complex, Station Square, Bhubaneswar Pan No. : Aaccl 9025 H (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. यनधागररती की ओर से /Assessee By : Shri A.K.Sabat, Ca राजस्व की ओर से /Revenue By : Shri Manoj Kumar Goutam, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 10/03/2022 घोषणा की तारीख/Date Of Pronouncement : 06/04/2022

2(24)(x) of the Act. " 8. Respectfully following the binding precedents of Hon'ble Delhi High Court, we direct the Assessing Officer to allow the claim of the assessee and delete the addition. Hence, the grounds of appeal raised by the assessee are allowed. 9. While concluding so, we also take note of the plea of the assessee that

LALCHND GEM AND JEWELLER PVT. LTD.,BHUBANESWAR vs. DCIT, CPC, BANGALORE

In the result, all the appeals of the assessees are allowed

Bench: Shri Chandra Mohan Garg, Jm & Shri Arun Khodpia, Am आयकर अपीऱ सं./Ita No.95 & 99/Ctk/2021 (नििाारण वषा / Assessment Year :2018-2019 & 2019-2020) Purusottama Estates & Vs Dcit, Cpc, Bangalore Resorts Private Limited, Sri Nahar, Grand Road, Puri-752001 Pan No. : Aabcp 8924 A & आयकर अपीऱ सं./Ita No.97 & 98/Ctk/2021 (नििाारण वषा / Assessment Year :2017-2018 & 2018-2019) Lalchnd Resort Private Limited, Vs Dcit, Cpc, Bangalore Plot No.6, Hotel New Marion, Janpath, Bhubaneswar Pan No. : Aaacl 7289 H & आयकर अपीऱ सं./Ita No.108 & 109/Ctk/2021 (नििाारण वषा / Assessment Year :2017-2018 & 2018-2019) Lalchnd Jewellers Private Limited Vs Dcit, Cpc, Bangalore 4Th Floor, Lalchand Market Complex, Station Square, Bhubaneswar Pan No. : Aaacl 2556 P & आयकर अपीऱ सं./Ita No.110, 111 & 112/Ctk/2021 (नििाारण वषा / Assessment Year :2017-2018 To 2019-2020) Lalchnd Gem & Jeweller Vs Dcit, Cpc, Bangalore Private Limited, 1, Lalchand Market Complex, Station Square, Bhubaneswar Pan No. : Aaccl 9025 H (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. यनधागररती की ओर से /Assessee By : Shri A.K.Sabat, Ca राजस्व की ओर से /Revenue By : Shri Manoj Kumar Goutam, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 10/03/2022 घोषणा की तारीख/Date Of Pronouncement : 06/04/2022

2(24)(x) of the Act. " 8. Respectfully following the binding precedents of Hon'ble Delhi High Court, we direct the Assessing Officer to allow the claim of the assessee and delete the addition. Hence, the grounds of appeal raised by the assessee are allowed. 9. While concluding so, we also take note of the plea of the assessee that

LALCHND RESORT PRIVATE LIMITED,BHUBANESWAR vs. DCIT, CPC, BANGALORE

In the result, all the appeals of the assessees are allowed

Bench: Shri Chandra Mohan Garg, Jm & Shri Arun Khodpia, Am आयकर अपीऱ सं./Ita No.95 & 99/Ctk/2021 (नििाारण वषा / Assessment Year :2018-2019 & 2019-2020) Purusottama Estates & Vs Dcit, Cpc, Bangalore Resorts Private Limited, Sri Nahar, Grand Road, Puri-752001 Pan No. : Aabcp 8924 A & आयकर अपीऱ सं./Ita No.97 & 98/Ctk/2021 (नििाारण वषा / Assessment Year :2017-2018 & 2018-2019) Lalchnd Resort Private Limited, Vs Dcit, Cpc, Bangalore Plot No.6, Hotel New Marion, Janpath, Bhubaneswar Pan No. : Aaacl 7289 H & आयकर अपीऱ सं./Ita No.108 & 109/Ctk/2021 (नििाारण वषा / Assessment Year :2017-2018 & 2018-2019) Lalchnd Jewellers Private Limited Vs Dcit, Cpc, Bangalore 4Th Floor, Lalchand Market Complex, Station Square, Bhubaneswar Pan No. : Aaacl 2556 P & आयकर अपीऱ सं./Ita No.110, 111 & 112/Ctk/2021 (नििाारण वषा / Assessment Year :2017-2018 To 2019-2020) Lalchnd Gem & Jeweller Vs Dcit, Cpc, Bangalore Private Limited, 1, Lalchand Market Complex, Station Square, Bhubaneswar Pan No. : Aaccl 9025 H (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. यनधागररती की ओर से /Assessee By : Shri A.K.Sabat, Ca राजस्व की ओर से /Revenue By : Shri Manoj Kumar Goutam, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 10/03/2022 घोषणा की तारीख/Date Of Pronouncement : 06/04/2022

2(24)(x) of the Act. " 8. Respectfully following the binding precedents of Hon'ble Delhi High Court, we direct the Assessing Officer to allow the claim of the assessee and delete the addition. Hence, the grounds of appeal raised by the assessee are allowed. 9. While concluding so, we also take note of the plea of the assessee that

LALCHND JEWELLERS PVT. LTD.,BHUBANESWAR vs. DCIT, CPC, BANGALORE

In the result, all the appeals of the assessees are allowed

Bench: Shri Chandra Mohan Garg, Jm & Shri Arun Khodpia, Am आयकर अपीऱ सं./Ita No.95 & 99/Ctk/2021 (नििाारण वषा / Assessment Year :2018-2019 & 2019-2020) Purusottama Estates & Vs Dcit, Cpc, Bangalore Resorts Private Limited, Sri Nahar, Grand Road, Puri-752001 Pan No. : Aabcp 8924 A & आयकर अपीऱ सं./Ita No.97 & 98/Ctk/2021 (नििाारण वषा / Assessment Year :2017-2018 & 2018-2019) Lalchnd Resort Private Limited, Vs Dcit, Cpc, Bangalore Plot No.6, Hotel New Marion, Janpath, Bhubaneswar Pan No. : Aaacl 7289 H & आयकर अपीऱ सं./Ita No.108 & 109/Ctk/2021 (नििाारण वषा / Assessment Year :2017-2018 & 2018-2019) Lalchnd Jewellers Private Limited Vs Dcit, Cpc, Bangalore 4Th Floor, Lalchand Market Complex, Station Square, Bhubaneswar Pan No. : Aaacl 2556 P & आयकर अपीऱ सं./Ita No.110, 111 & 112/Ctk/2021 (नििाारण वषा / Assessment Year :2017-2018 To 2019-2020) Lalchnd Gem & Jeweller Vs Dcit, Cpc, Bangalore Private Limited, 1, Lalchand Market Complex, Station Square, Bhubaneswar Pan No. : Aaccl 9025 H (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. यनधागररती की ओर से /Assessee By : Shri A.K.Sabat, Ca राजस्व की ओर से /Revenue By : Shri Manoj Kumar Goutam, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 10/03/2022 घोषणा की तारीख/Date Of Pronouncement : 06/04/2022

2(24)(x) of the Act. " 8. Respectfully following the binding precedents of Hon'ble Delhi High Court, we direct the Assessing Officer to allow the claim of the assessee and delete the addition. Hence, the grounds of appeal raised by the assessee are allowed. 9. While concluding so, we also take note of the plea of the assessee that

PURUSOTTAMA ESTATES AND RESORTS PRIVATE LIMITED,PURI vs. DCIT, CPC, BANGALORE

In the result, all the appeals of the assessees are allowed

Bench: Shri Chandra Mohan Garg, Jm & Shri Arun Khodpia, Am आयकर अपीऱ सं./Ita No.95 & 99/Ctk/2021 (नििाारण वषा / Assessment Year :2018-2019 & 2019-2020) Purusottama Estates & Vs Dcit, Cpc, Bangalore Resorts Private Limited, Sri Nahar, Grand Road, Puri-752001 Pan No. : Aabcp 8924 A & आयकर अपीऱ सं./Ita No.97 & 98/Ctk/2021 (नििाारण वषा / Assessment Year :2017-2018 & 2018-2019) Lalchnd Resort Private Limited, Vs Dcit, Cpc, Bangalore Plot No.6, Hotel New Marion, Janpath, Bhubaneswar Pan No. : Aaacl 7289 H & आयकर अपीऱ सं./Ita No.108 & 109/Ctk/2021 (नििाारण वषा / Assessment Year :2017-2018 & 2018-2019) Lalchnd Jewellers Private Limited Vs Dcit, Cpc, Bangalore 4Th Floor, Lalchand Market Complex, Station Square, Bhubaneswar Pan No. : Aaacl 2556 P & आयकर अपीऱ सं./Ita No.110, 111 & 112/Ctk/2021 (नििाारण वषा / Assessment Year :2017-2018 To 2019-2020) Lalchnd Gem & Jeweller Vs Dcit, Cpc, Bangalore Private Limited, 1, Lalchand Market Complex, Station Square, Bhubaneswar Pan No. : Aaccl 9025 H (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. यनधागररती की ओर से /Assessee By : Shri A.K.Sabat, Ca राजस्व की ओर से /Revenue By : Shri Manoj Kumar Goutam, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 10/03/2022 घोषणा की तारीख/Date Of Pronouncement : 06/04/2022

2(24)(x) of the Act. " 8. Respectfully following the binding precedents of Hon'ble Delhi High Court, we direct the Assessing Officer to allow the claim of the assessee and delete the addition. Hence, the grounds of appeal raised by the assessee are allowed. 9. While concluding so, we also take note of the plea of the assessee that

PURUSOTTAMA ESTATES AND RESORTS PRIVATE LIMITED,PURI vs. DCIT, CPC, BANGALORE

In the result, all the appeals of the assessees are allowed

Bench: Shri Chandra Mohan Garg, Jm & Shri Arun Khodpia, Am आयकर अपीऱ सं./Ita No.95 & 99/Ctk/2021 (नििाारण वषा / Assessment Year :2018-2019 & 2019-2020) Purusottama Estates & Vs Dcit, Cpc, Bangalore Resorts Private Limited, Sri Nahar, Grand Road, Puri-752001 Pan No. : Aabcp 8924 A & आयकर अपीऱ सं./Ita No.97 & 98/Ctk/2021 (नििाारण वषा / Assessment Year :2017-2018 & 2018-2019) Lalchnd Resort Private Limited, Vs Dcit, Cpc, Bangalore Plot No.6, Hotel New Marion, Janpath, Bhubaneswar Pan No. : Aaacl 7289 H & आयकर अपीऱ सं./Ita No.108 & 109/Ctk/2021 (नििाारण वषा / Assessment Year :2017-2018 & 2018-2019) Lalchnd Jewellers Private Limited Vs Dcit, Cpc, Bangalore 4Th Floor, Lalchand Market Complex, Station Square, Bhubaneswar Pan No. : Aaacl 2556 P & आयकर अपीऱ सं./Ita No.110, 111 & 112/Ctk/2021 (नििाारण वषा / Assessment Year :2017-2018 To 2019-2020) Lalchnd Gem & Jeweller Vs Dcit, Cpc, Bangalore Private Limited, 1, Lalchand Market Complex, Station Square, Bhubaneswar Pan No. : Aaccl 9025 H (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. यनधागररती की ओर से /Assessee By : Shri A.K.Sabat, Ca राजस्व की ओर से /Revenue By : Shri Manoj Kumar Goutam, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 10/03/2022 घोषणा की तारीख/Date Of Pronouncement : 06/04/2022

2(24)(x) of the Act. " 8. Respectfully following the binding precedents of Hon'ble Delhi High Court, we direct the Assessing Officer to allow the claim of the assessee and delete the addition. Hence, the grounds of appeal raised by the assessee are allowed. 9. While concluding so, we also take note of the plea of the assessee that

CHANDAN SECURITY SERVICE,CUTTACK vs. DCIT, CPC

In the result, both appeals of the assessee are allowed

2(24)(x) of the Act. " 8. Respectfully following the binding precedents of Hon'ble Delhi High Court, we direct the Assessing Officer to allow the claim of the assessee and delete the addition. Hence, the grounds of appeal raised by the assessee are allowed. 9. While concluding so, we also take note of the plea of the assessee that

CHANDAN SECURITY SERVICE,CUTTACK vs. DCIT(CPC), CPC

In the result, both appeals of the assessee are allowed

2(24)(x) of the Act. " 8. Respectfully following the binding precedents of Hon'ble Delhi High Court, we direct the Assessing Officer to allow the claim of the assessee and delete the addition. Hence, the grounds of appeal raised by the assessee are allowed. 9. While concluding so, we also take note of the plea of the assessee that

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/-

56 & 57 relating to the charging of depreciation under the Companies Act. Further the AO referred to sub- section(2) to Section 123 of the Companies Act, according to which requires depreciation to be charged as per the Schedule II of the Companies Act, 2013. From the perusal of the Notification issued by the Ministry of Corporate Affairs (supra

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.

section 56(2) of the Income-tax Act, 1961. Addition - Rs.17,45,0001 9. In appeal the CIT(A) discussed the issue in detail and on perusal of the ledger accounts, which has been reproduced in the appellate order at pages 7 to 12, found that details of voucher numbers, description of expenses, name of recipients etc. are neither appearing

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

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

disallowance of claim of deduction of Rs. 47,15,405/- under section 801AB of the Income Tax Act, 1961 without properly appreciating the facts of the case and submission made before him. 4. The appellant reserves the right to add, alter and modify the grounds of appeal as taken by it. 3. The revenue in its appeal for A.Y.2011-2012

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

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

disallowance of claim of deduction of Rs. 47,15,405/- under section 801AB of the Income Tax Act, 1961 without properly appreciating the facts of the case and submission made before him. 4. The appellant reserves the right to add, alter and modify the grounds of appeal as taken by it. 3. The revenue in its appeal for A.Y.2011-2012

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

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

disallowance of claim of deduction of Rs. 47,15,405/- under section 801AB of the Income Tax Act, 1961 without properly appreciating the facts of the case and submission made before him. 4. The appellant reserves the right to add, alter and modify the grounds of appeal as taken by it. 3. The revenue in its appeal for A.Y.2011-2012