KANDOI AUTOMOBILES PVT. LTD.,CUTTACK vs. PRINCIPAL COMMISSIONER OF INCOME TAX, CUTTACK

In the result, appeal of the assessee is allowed

house property” as against “the business income” declared by the assessee. Besides this, ld. Pr.CIT observed that assessee

PRAVANSHU SAMANTARAY,CUTTACK vs. THE INCOME TAX OFFICER, WARD-1(1), CUTTACK, CUTTACK

In the result, appeal of the assesee is allowed

Bench: Shri George Mathan & Shri Rajesh Kumarआयकर अपील सं/Ita No.369/Ctk/2025 (नििाारण वर्ा / Assessment Year : 2018-2019) Pravanshu Samantaray, Vs Ito, Ward-1(1), Cuttack C/O : Adikanda Samantaray, At: Rajabagicha,Po Telenga Bazar Dist : Cuttack-753009 Pan No. : Acxps 7565 D (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. नििााररती की ओर से /Assessee By : Shri P.K.Mishra, Sr. Dr राजस्व की ओर से /Revenue By : Shri Vijay Singh, Sr. Dr सुनवाई की तारीख / Date Of Hearing : 24/09/2025 घोषणा की तारीख/Date Of Pronouncement : 24/09/2025 आदेश / O R D E R Per Bench : This Is An Appeal Filed By The Assessee Against The Order Of Ld.Cit(A), National Faceless Appeal Centre(Nfac), Delhi, Dated 29/04/2025, For The Assessment Year 2018-2019. 2. It Was Submitted By The Ld. Ar That The Assesee Owned One Residential House Representing A Flat In Bhubaneswar Where The Assesee Is Staying. The Assesee Is Also Deriving Rental Income From A Commercial Property Jointly Owned By The Assesee & His Brothers & Sisters. It Was The Submission That The Commercial Property Was Received By The Assesee On The Demise Of His Father. It Was The Submission That The Said Commercial Property Was A Joint Owned Property With The Brothers & Sisters Of The Assesee. It Was The Submission That The Assesee Also Owned

house property and had taken assumption that the commercial property is a residential property. It was the submission

DCIT,CORPORATE CIRCLE-1(1), BHUBANESWAR vs. M/SD. SRB CONSULTANCY (P) LIMITED, BHUBANESWAR

In the result, appeal of the revenue is dismissed and cross objections of the assessee are partly allowed

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpia

House Property", however, the CIT (A) has erred in law failing to consider the standard deduction, available/allowable to the respondent

GOPI KRISHNA PANDA,BHUBANESWAR vs. ITO, BHUBANESWAR

In the result, the appeal filed by the assessee is partly allowed

Bench: Shri N.S Sainiassessment Year :2009-2010

house property. 13. I have heard the rival submissions and perused the orders of lower authorities and materials

SUDHANSU SEKHAR RAY,BHUBANESWAR vs. ITO, WARD-1(4), BHUBANESWAR, BHUBANESWAR

In the result, the appeals filed by the assessee are allowed for

Bench: S/Shri N.S Saini & Pavan Kumar Gadaleassessment Year :2007-08

house property income of Rs.1,05,000/-was clubbed. 2. That the Ld. CI.T.(Appeals)-I, Bhubaneswar is not justified

PARIJA CONSTRUCTION COMPANY PVT. LTD,BHUBANESWAR vs. ITO, BHUBANESWAR

In the result, the appeals filed by the assessee are partly allowed

Bench: Shri N.S Saini

property was income from house property and not business income as claimed by the assessee. 5. I have

SHREE SALASAR BUILDERS & DEVELOPERS,CUTTACK vs. ITO, WARD-02, , CUTTACK

In the result, appeal of the assessee is allowed

Bench: Shri Chandra Mohan Garg, Judicial Before Shriin Ita No.239/Ctk/2019 Assessment Year : 2010-2011

property is assessable under the head income from house property”. Ld counsel vehemently pointed out that in the same

SMT. SANJUKTA SINGH,CUTTACK vs. ITO WARD-2(30, CUTTACK

In the result, appeal of the assessee stands dismissed

Bench: Before Shri George Mathan, Judicialassessment Year : 2016-17 Smt. Smt. Sanjukta Sanjukta Singh, Singh, Vs. Income Tax Officer, Ward Income Tax Officer, Ward- Samanta Samanta Sahi, Sahi, B.K.Canal B.K.Canal 2(3), Cuttack 2(3), Cuttack Road, Cuttack Road, Cuttack-753001 Pan/Gir No. Pan/Gir No.Aqgps 9627 P (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : S/Shri S.N.Sahu/Somnath Sahu, Ars S.N.Sahu/Somnath Sahu, Ars Revenue By : Shri S.C.Mohanty, : Shri S.C.Mohanty, Sr Dr Date Of Hearing : 12/0 03/2024 Date Of Pronouncement : 12/0 /03/2024 O R D E R 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), Nfac, Delhi, A), Nfac, Delhi, Dated 12.6.2023 In Appeal No. In Appeal No.Cit(A), Cuttack/10125/018 Cuttack/10125/018-19 For The Assessment Year 2016- -17. 2. S/Shri S.N.Sahu/Somnath Sahu, Ars Appeared For The Assessee & S.N.Sahu/Somnath Sahu, Ars Appeared For The Assessee & S.N.Sahu/Somnath Sahu, Ars Appeared For The Assessee & Shri S.C.Mohanty, Ld Sr Dr Appeared For The Revenue. Shri S.C.Mohanty, Ld Sr Dr Appeared For The Revenue.

house property income and interest income. the sale of garment materials, house property income and interest

PRAVASH NARAYAN MALLICK,CHHATIA vs. ITO, JAJPUR WARD, JAJPUR

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

Bench: Before Shri George Mathan, Judicialassessment Year : 2014-15 Pravash Narayan Pravash Narayan Mallick, At: Vs. Ito, Jajpur Ward, Ito, Jajpur Ward, Gopapurchhak, Gopapurchhak, Chhatia, Chhatia, Jajpur Barchana, Dist: Jajpur Barchana, Dist: Jajpur Pan/Gir No. Pan/Gir No.Ajupm 4029 J (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri Sandeep Kumar Jena, Adv Sandeep Kumar Jena, Adv Revenue By : Shri S.C.Mohanty, Sr Dr S.C.Mohanty, Sr Dr Date Of Hearing : 19 /0 04/2023 Date Of Pronouncement : 19/0 /04/2023 O R D E R

house property, ital & Colour Lab and also from rental income from house property, ital & Colour Lab and also

BIKASH AGARWALLA,BHUBANESWAR vs. ITO, WARD-2(3), BHUBANESWAR

In the result, appeal filed by the assessee is dismissed

Bench: S/Shri N.S Saini & Pavan Kumar Gadaleassessment Year : 2014-2015

house property on 30.7.2013. The Assessing Officer noticed that the assessee had purchased one two storied house

RADHANATH MOHANTY,BHUBANESWAR vs. PCIT, BHUBANESWAR

In the result, appeal of the assessee stands partly allowed

house property had not been examined by the AO; and vii) the nature of the business of the partnership

SARADA BHUSHAN MOHANTY,BHUBANESWAR vs. ACIT, CIRCLE- 1(1), SAMBALPUR

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

Bench: Shri Chandra Mohan Gargassessment Year : 2009-2010

house property of Rs.1,50,000/- by passing an order u/s.154 of the Act by the AO after

SHRI MAHESH KUMAR AGARWAL,SUNDARGARH vs. DCIT, CENTRAL CIRCLE-2, BHUBANESWAR

In the result, assessee’s appeal in the case of Mahesh

Bench: Shri C.M. Garg, Jm & Shri Manish Borad, Am It(Ss)A No.117-119/Ctk/2018 ( Assessment Years :2011-2012 To 2013-2014) Mahesh Kumar Agarwal, Vs Dcit, Central Circle-2, Plot No.O-10, Civil Township, Bhubaneswar Rourkela, Sundargarh-769004 Pan No. : Abdpa 8307 Q & It(Ss)A No.146&147/Ctk/2018 (Assessment Years :2011-2012 & 2012-2013) Dcit, Central Circle-2, Vs Mahesh Kumar Agarwal, Bhubaneswar Plot No.O-10, Civil Township, Rourkela, Sundargarh-769004 Pan No. : Abdpa 8307 Q & It(Ss)A No.44/Ctk/2018 (नििाारण वषा / Assessment Year :2011-2012) Smt. Sanju Agarwal, Vs Dcit, Central Circle-2, Plot No.O-10, Civil Township, Bhubaneswar Rourkela, Sundargarh-769004 Pan No. : Aavpa 4328 C (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ननधाारिती की ओर से /Assessee By : Shri S.M.Surana, Ar िाजस्व की ओर से /Revenue By : Shri M.K.Gautam, Citdr सुनवाई की तािीख / Date Of Hearing : 22/10/2021 घोषणा की तािीख/Date Of Pronouncement : 10/01/2022 आदेश / O R D E R Per Bench: In The Above Captioned Seven Appeals, Five Appeals Have Been Filed By Two Different Assessees & Two Appeals Have 2 It(Ss)A Nos.44/Ctk/2018 It(Ss)A Nos.117-119/Ctk/2018 It(Ss)A Nos.146&147/Ctk/2018 & Ita No.382/Ctk/2018 Been Filed By The Department Which Are Directed Against The Separate Orders Of Cit(A)-2, Bhubaneswar, All Dated 31.01.2018 For The Assessment Years 2011-2012, 2012-2013, 2013-2014 & 2014-2015, Respectively.

house property was found and since reference is not valid, limitation cannot be extended. However, assessee failed to get relief

SURESH KUMAR DIVAKAR,SAMBALPUR vs. ACIT, CIRCLE 1(1), , SAMBALPUR

In the result, appeal of the assessee is allowed

house property. Please furnish the details. Details of movable & immovable properties in the following format:- Sl.No. Details

BISWA RANJAN PATTNAIL,ANGUL vs. ITO, DHENKANAL

In the result, the appeal filed by the assessee is allowed

Bench: S/Shri N.S Saini & Pavan Kumar Gadaleassessment Year : 2006-07

house property and also claimed depreciation of building let out and treated the entire income as business income

PRAFULLA KUMAR KHATEI,BHUBANESWAR vs. ITO, WARD-2(3), BHUBANESWAR

In the result, appeal filed by the assessee is allowed

Bench: Shri N.S Sainiassessment Year :2012-13

house which comes in his share in village property as no formal partition is made among the brothers

SRI SATYABRATA PUJAPANDA,PURI vs. ITO, PURI WARD, PURI, PURI

In the result, appeal for the assessment year 2015-2016 in ITA

property as a guest house. It was the submission that as the assessee has been using the property

SRI SATYABRATA PUJAPANDA,PURI vs. ITO,PURI WARD, PURI, PURI

In the result, appeal for the assessment year 2015-2016 in ITA

property as a guest house. It was the submission that as the assessee has been using the property

DCIT, CORPORATE CIRCLE -1(2), BHUBANESWAR vs. M/S. POSCO INDIA PRIVATE LIMITED, BHUBANESWAR

In the result, appeal filed by the revenue and cross objection filed by the assessee is dismissed

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaassessment Year : 2015-16 Dcit, Corporate Circle Dcit, Corporate Circle-1(2), Vs. M/S. Posco India Pvt Ltd., M/S. Posco India Pvt Ltd., Bhubaneswar. Bhubaneswar. Ground Floor, Fortune Towers, Ground Floor, Fortune Towers, Zone-6, 6, Chandrasekharpur, Chandrasekharpur, Bhubaneswar. Bhubaneswar. Pan/Gir No. No.Aadcp 6735 B (Appellant (Appellant) .. ( Respondent Respondent) C.O.No.09/Ctk/2020 (In Ita No.423/Ctk/2019) (In Ita No.423/Ctk/2019) Assessment Year : 2015-16 M/S. Posco India Pvt Ltd., M/S. Posco India Pvt Ltd., Vs. Dcit, Corporate Circle Dcit, Corporate Circle-1(2), Ground Floor, Fortune Towers, Ground Floor, Fortune Towers, Bhubaneswar Bhubaneswar Zone-6, 6, Chandrasekharpur, Chandrasekharpur, Bhubaneswar. Bhubaneswar. Pan/Gir No.Aadcp 6735 B Pan/Gir No.Aadcp 6735 B (Appellant (Appellant) .. ( Respondent Respondent)

house property and later sells it at profit, the gain made by the company will be assessable under