DCIT CENTRAL CIRCLE-2, BHUBANESWAR vs. M/S. HOTEL SUKHAMAYA PVT. LTD, BHUBANESWAR

In the result, all the three appeals of the Revenue are dismissed

house property, business and profession and other sources and balance sheet was filed along with supportive financial statement. The Id AR's contention that the assessee was holding the cash for the business operations at Jaipur and there is no malafide intension and the said transaction was disclosed in the income tax return. Further the Id. AR emphasized that

DCIT CENTRAL CIRCLE-2, BHUBANESWAR vs. M/S. HOTEL SUKHAMAYA PVT. LTD, BHUBANESWAR

In the result, all the three appeals of the Revenue are dismissed

house property, business and profession and other sources and balance sheet was filed along with supportive financial statement. The Id AR's contention that the assessee was holding the cash for the business operations at Jaipur and there is no malafide intension and the said transaction was disclosed in the income tax return. Further the Id. AR emphasized that

STATE POLLUTION CONTROL BOARD ODISHA,BHUBANESWAR vs. ITO, WARAD 5(2), BHUBANESWAR, BHUBANESWAR

In the result, appeal of the assessee stands allowed and stay petition stands dismissed

Bench: Before Shri George Mathanmember & Manish Agarwal Manish Agarwals.P.No.11/Ctk/2024 Assessment Year :2017-18 State Pollution Control Board State Pollution Control Board, Vs. Ito, Ward 5(2), Plot No.A-118, Paribesh Bhawan, 118, Paribesh Bhawan, Bhubaneswar Nilakantha Nagar, Agar, Nayapali, Nayapali, Unit-Vii, Bhubaneswar Neswar Pan/Gir No.Aaals 2490 J Aaals 2490 J (Appellant) (Appellant .. ( Respondent Respondent) Assessee By : Shri S.K.Agrawalla, Ca Walla, Ca Revenue By : Shri Sanjay Kumar, Cit Sanjay Kumar, Cit Dr Date Of Hearing : 24/10/20 2024 Date Of Pronouncement : 24/10/20 024 O R D E R Per Bench

penalties; (b) receipts from printed educational material; (c) receipts from scrap or waste paper; (d) receipts from other Government Bodies; (e) interest income from surplus funds kept in bank accounts and fixed deposits; (f) rent received from let out of properties; (g) royalty or license fees for providing technical knowledge and infrastructure; (h) dividend earned from Maharashtra Knowledge Corporation

PRAFULLA KUMAR BIDHARA,BHUBANESWAR vs. ITO, WARD 5(1), BHUBANESWAR, BHUBANESWAR

In the result, ITA No.763/CTK/2025 is partly allowed whereas ITA

Bench: Shri George Mathan & Shri Rajesh Kumarita No.763&764/Ctk/2025 Assessment Year: 2011-12

House No.MIG-11, Kannan Vihar, Colony, Phase-2, Near Vs KIIT Square Patia, Bhubaneswar, Odisha- 751024. (PAN: AALPB3104H) (Appellant) (Respondent) Assessee by : Shri S. K. Sarangi, AR Revenue by : Shri Shakeer Ahamed, Sr. DR Date of Hearing : 16.03.2026 Date of Pronouncement : 16.03.2026 ORDER PER BENCH: ITA No.763/CTK/2025 filed by the assessee against the order of the NFAC, Delhi [hereinafter referred

PRAFULLA KUMAR BIDHARA,BHUBANESWAR vs. ITO, WARD 5(1), BHUBANESWAR, BHUBANESWAR

In the result, ITA No.763/CTK/2025 is partly allowed whereas ITA

Bench: Shri George Mathan & Shri Rajesh Kumarita No.763&764/Ctk/2025 Assessment Year: 2011-12

House No.MIG-11, Kannan Vihar, Colony, Phase-2, Near Vs KIIT Square Patia, Bhubaneswar, Odisha- 751024. (PAN: AALPB3104H) (Appellant) (Respondent) Assessee by : Shri S. K. Sarangi, AR Revenue by : Shri Shakeer Ahamed, Sr. DR Date of Hearing : 16.03.2026 Date of Pronouncement : 16.03.2026 ORDER PER BENCH: ITA No.763/CTK/2025 filed by the assessee against the order of the NFAC, Delhi [hereinafter referred

SMT. PURNIMA DAS,BHUBANESWAR vs. PR. CIT-1,, BHUBANESWAR

Bench: S/Shri George Mathan & Arun Khodpiaassessment Year : 2017-18 Smt. Purnima Das, C/O. Vs. Pr. Cit, Bhubaneswar-1. Biswajit Das, At-9, Budha Nagar, Budheswari, Bhubaneswar. Pan/Gir No.Aazpd0112 B (Appellant) .. ( Respondent) Assessee By : Shri P.K.Mishra, Ar Revenue By : Shri M.K.Gautam, Cit Dr Date Of Hearing : 16/02/2023 Date Of Pronouncement : 16/02/2023 O R D E R Per Bench This Is An Appeal Filed By The Assessee Against The Order Of The Ld Pr.Cit Passed U./S.263 Of The Act, Dated 12.3.2022 In Appeal No. Itba/Rev/F/Reev5/2021-22/10540634159(1) For The Assessment Year 2017-18. 2. Shri P.K.Mishra, Ld Ar Appeared For The Assessee Assisted By Ms.Sugyanee Kuanr & Ms. Simran Samal, Intern From Birla School Of Law (Bgu), Bhubaneswar & Shri M.K.Gautam, Ld Cit Dr Appeared For The Revenue Assisted By Shri Dharmashoka Panda, Intern From Birla School Of Law (Bgu), Bhubaneswar. 3. It Was Submitted By Ld Ar That The Assessee Is An Individual, Who Is A Professor Of Mathematics At P.N.College, Khurda. The Assessee Had Filed Her Return Of Income For The Relevant Assessment Year On 5.8.2017

penalty proceedings u/s.271D had been dropped by the Pr. CIT after considering the reply of the assessee. In regard to taxability on the sale of agricultural land, it was submitted by ld AR that the assessee had purchased 19.180 acres of agricultural land in Chandrabali, Shyampur, Thana: Gurudijhatia, on 22.7.2010. It was the submission that these lands had been purchased

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

housing or other activities being an integral part of the highway project, (c) a water supply project, water treatment system, irrigation project ,sanitation and sewerage system or solid waste management system, (d) a port, airport, inland waterway, inland port or navigational channel in the sea; ...... 13) Nothing contained in this section shall apply to any Special Economic Zones notified

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

housing or other activities being an integral part of the highway project, (c) a water supply project, water treatment system, irrigation project ,sanitation and sewerage system or solid waste management system, (d) a port, airport, inland waterway, inland port or navigational channel in the sea; ...... 13) Nothing contained in this section shall apply to any Special Economic Zones notified

M/S. SHREE BALAJI ENGICONS PVT. LTD.,BELPAHAR, JHARSUGUDA vs. DCIT, 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

housing or other activities being an integral part of the highway project, (c) a water supply project, water treatment system, irrigation project ,sanitation and sewerage system or solid waste management system, (d) a port, airport, inland waterway, inland port or navigational channel in the sea; ...... 13) Nothing contained in this section shall apply to any Special Economic Zones notified

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

housing or other activities being an integral part of the highway project, (c) a water supply project, water treatment system, irrigation project ,sanitation and sewerage system or solid waste management system, (d) a port, airport, inland waterway, inland port or navigational channel in the sea; ...... 13) Nothing contained in this section shall apply to any Special Economic Zones notified

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

housing or other activities being an integral part of the highway project, (c) a water supply project, water treatment system, irrigation project ,sanitation and sewerage system or solid waste management system, (d) a port, airport, inland waterway, inland port or navigational channel in the sea; ...... 13) Nothing contained in this section shall apply to any Special Economic Zones notified

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

housing or other activities being an integral part of the highway project, (c) a water supply project, water treatment system, irrigation project ,sanitation and sewerage system or solid waste management system, (d) a port, airport, inland waterway, inland port or navigational channel in the sea; ...... 13) Nothing contained in this section shall apply to any Special Economic Zones notified

ASST. CIT, CENTRAL CIRCLE, SAMBALPUR, AAYAKAR BHAWAN, SAMBALPUR vs. SHREE BALAJI ENGICON LIMITED, BELPAHAR RS

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

housing or other activities being an integral part of the highway project, (c) a water supply project, water treatment system, irrigation project ,sanitation and sewerage system or solid waste management system, (d) a port, airport, inland waterway, inland port or navigational channel in the sea; ...... 13) Nothing contained in this section shall apply to any Special Economic Zones notified

CHARHIL KUMAR SAHOO,BHUBANESWAR vs. PR.CIT, BHUBANESWAR

In the result, the appeal of the assessee is allowed

penalty proceeding for providing inaccurate particulars as deemed necessary. 4. Dissatisfied with the above order of Pr.CIT, the assessee is in appeal before the Tribunal. 5. Ld. AR before us filed a paper book containing pages 1 to 100 and submitted that during the course of original assessment proceeding, in compliance to the notice issued by the AO u/s.142