TRIJAL ENTERPRISE PRIVATE LIMITED,BHUBANESWAR vs. THE ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2, BHUBANESWAR, BHUBANESWAR

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

Bench: Shri George Mathan & Shri Rajesh Kumarआयकर अपील सं/Ita No.261, 262 & 263/Ctk/2025 (नििाारण वर्ा / Assessment Year : 2017-18, 2018-19 & 2019-20) Trijal Enterprise Private Limited Vs Acit, Central Circle-2, At-Hall No.6, Block-2, Bmc Bhubaneswar Bhawani Mall, Saheed Nagar, Khordha-751007, Bhubaneswar Pan No. :Aafct 9662 B (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) नििााररती की ओर से /Assessee By : Shri P.K.Mishra, Ar राजस्व की ओर से /Revenue By : Shri Ashim Kumar Chakraborty, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 02/12/2025 घोषणा की तारीख/Date Of Pronouncement : 02/12/2025 आदेश / O R D E R Per Bench : These Are The Three Appeals Filed By The Assessee Against The Separate Orders Passed By The Ld. Cit(A), Bhubaneswar-2, All Dated 25.03.2025 For The Assessment Years 2017-2018, 2018-2019 & 2019-2020 Confirming The Penalty Levy Under 270A Of The Act. 2. It Was Submitted By The Ld. Ar That For The Impugned Assessment Years The Assessee Has Filed Original Return For The Assessment Year 2017- 18 Disclosing A Loss Of Rs.8,30,930/-, For The Assessment Year 2018-19 Income Of Rs.20,46,140/- & For Assessment Year 2019-20 An Income Of Rs.17,27,850/-. There Was A Search On The Premises Of The Assessee On 03/04/2019. In Response To Notice Issued U/S.153A Of The Act, The Assessee Filed His Return Of Income For The Assessment Year 2017-18 Disclosing A Loss

271(1)(c) of the Act for the concealment of income or furnishing of inaccurate particulars of income. Except mentioning the section 271AAB of the Act in the notice, it does not talk anything about the provisions of section 271AAB. Therefore, certainly such notice has a fatal error and technically' is not a correct notice in the eyes

TRIJAL ENTERPRISE PRIVATE LIMITED,BHUBANESWAR vs. THE ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2,BHUBANESWAR, BHUBANESWAR

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

Bench: Shri George Mathan & Shri Rajesh Kumarआयकर अपील सं/Ita No.261, 262 & 263/Ctk/2025 (नििाारण वर्ा / Assessment Year : 2017-18, 2018-19 & 2019-20) Trijal Enterprise Private Limited Vs Acit, Central Circle-2, At-Hall No.6, Block-2, Bmc Bhubaneswar Bhawani Mall, Saheed Nagar, Khordha-751007, Bhubaneswar Pan No. :Aafct 9662 B (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) नििााररती की ओर से /Assessee By : Shri P.K.Mishra, Ar राजस्व की ओर से /Revenue By : Shri Ashim Kumar Chakraborty, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 02/12/2025 घोषणा की तारीख/Date Of Pronouncement : 02/12/2025 आदेश / O R D E R Per Bench : These Are The Three Appeals Filed By The Assessee Against The Separate Orders Passed By The Ld. Cit(A), Bhubaneswar-2, All Dated 25.03.2025 For The Assessment Years 2017-2018, 2018-2019 & 2019-2020 Confirming The Penalty Levy Under 270A Of The Act. 2. It Was Submitted By The Ld. Ar That For The Impugned Assessment Years The Assessee Has Filed Original Return For The Assessment Year 2017- 18 Disclosing A Loss Of Rs.8,30,930/-, For The Assessment Year 2018-19 Income Of Rs.20,46,140/- & For Assessment Year 2019-20 An Income Of Rs.17,27,850/-. There Was A Search On The Premises Of The Assessee On 03/04/2019. In Response To Notice Issued U/S.153A Of The Act, The Assessee Filed His Return Of Income For The Assessment Year 2017-18 Disclosing A Loss

271(1)(c) of the Act for the concealment of income or furnishing of inaccurate particulars of income. Except mentioning the section 271AAB of the Act in the notice, it does not talk anything about the provisions of section 271AAB. Therefore, certainly such notice has a fatal error and technically' is not a correct notice in the eyes

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

penalty levied u/s.271D of the Act. The relevant observations of the Hon’ble High Court are as under :- 5. Heard learned Standing Counsel appearing for the Revenue and perused the materials placed before this Court. 6. In the decision reported in 304 ITR 417 (CIT V. Rugmini Ram Raghav Spinners Private Limited), this Court had an occasion to consider

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

penalty levied u/s.271D of the Act. The relevant observations of the Hon’ble High Court are as under :- 5. Heard learned Standing Counsel appearing for the Revenue and perused the materials placed before this Court. 6. In the decision reported in 304 ITR 417 (CIT V. Rugmini Ram Raghav Spinners Private Limited), this Court had an occasion to consider

SAROSH YAZDANI,BHUBANESWAR vs. DCIT,CIRCLE-2(1), BHUBANESWAR

In the result, all the appeals of the assessee stand allowed

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiait(Ss)A No A No.53/Ctk/2013: Assessment Year Assessment Years :2004-05 It(Ss)A No A No.54/Ctk/2013: Assessment Year Assessment Years :2005-06 It(Ss)A No A No.55/Ctk/2013: Assessment Year Assessment Years :2007-08 It(Ss)A No A No.67/Ctk/2013: Assessment Year Assessment Years :2006-07 It(Ss)A No A No.68/Ctk/2013: Assessment Year Assessment Years :2008-09

carried out on 28.05.2008 at the premises of the assessee. i.) Notice u/s.l5,3A (a) dated 11.03.2010 was sent through RPAD and same was duly served on the assessee. However the assessee did not file any return of income in response to said notice. The A.O. vide letters dated 16.07.2010 & 03.09.2010 also informed the assessee that since he had already

SAROSH YAZDANI,BHUBANESWAR vs. ACIT, CIRCLE-1(2), BHUBANESWAR, BHUBANESWAR

In the result, all the appeals of the assessee stand allowed

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiait(Ss)A No A No.53/Ctk/2013: Assessment Year Assessment Years :2004-05 It(Ss)A No A No.54/Ctk/2013: Assessment Year Assessment Years :2005-06 It(Ss)A No A No.55/Ctk/2013: Assessment Year Assessment Years :2007-08 It(Ss)A No A No.67/Ctk/2013: Assessment Year Assessment Years :2006-07 It(Ss)A No A No.68/Ctk/2013: Assessment Year Assessment Years :2008-09

carried out on 28.05.2008 at the premises of the assessee. i.) Notice u/s.l5,3A (a) dated 11.03.2010 was sent through RPAD and same was duly served on the assessee. However the assessee did not file any return of income in response to said notice. The A.O. vide letters dated 16.07.2010 & 03.09.2010 also informed the assessee that since he had already

SAROSH YAZDANI,BHUBANESWAR vs. DCIT,CIRCLE-2(1), BHUBANESWAAR

In the result, all the appeals of the assessee stand allowed

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiait(Ss)A No A No.53/Ctk/2013: Assessment Year Assessment Years :2004-05 It(Ss)A No A No.54/Ctk/2013: Assessment Year Assessment Years :2005-06 It(Ss)A No A No.55/Ctk/2013: Assessment Year Assessment Years :2007-08 It(Ss)A No A No.67/Ctk/2013: Assessment Year Assessment Years :2006-07 It(Ss)A No A No.68/Ctk/2013: Assessment Year Assessment Years :2008-09

carried out on 28.05.2008 at the premises of the assessee. i.) Notice u/s.l5,3A (a) dated 11.03.2010 was sent through RPAD and same was duly served on the assessee. However the assessee did not file any return of income in response to said notice. The A.O. vide letters dated 16.07.2010 & 03.09.2010 also informed the assessee that since he had already

SAROSH YAZDANI,BHUBANESWAR vs. DCIT,CIRCLE-2(1), BHUBANESWAR

In the result, all the appeals of the assessee stand allowed

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiait(Ss)A No A No.53/Ctk/2013: Assessment Year Assessment Years :2004-05 It(Ss)A No A No.54/Ctk/2013: Assessment Year Assessment Years :2005-06 It(Ss)A No A No.55/Ctk/2013: Assessment Year Assessment Years :2007-08 It(Ss)A No A No.67/Ctk/2013: Assessment Year Assessment Years :2006-07 It(Ss)A No A No.68/Ctk/2013: Assessment Year Assessment Years :2008-09

carried out on 28.05.2008 at the premises of the assessee. i.) Notice u/s.l5,3A (a) dated 11.03.2010 was sent through RPAD and same was duly served on the assessee. However the assessee did not file any return of income in response to said notice. The A.O. vide letters dated 16.07.2010 & 03.09.2010 also informed the assessee that since he had already

SAROSH YAZDANI,BHUBANESWAR vs. DCIT,CIRCLE-2(1), BHUBANESWAR

In the result, all the appeals of the assessee stand allowed

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiait(Ss)A No A No.53/Ctk/2013: Assessment Year Assessment Years :2004-05 It(Ss)A No A No.54/Ctk/2013: Assessment Year Assessment Years :2005-06 It(Ss)A No A No.55/Ctk/2013: Assessment Year Assessment Years :2007-08 It(Ss)A No A No.67/Ctk/2013: Assessment Year Assessment Years :2006-07 It(Ss)A No A No.68/Ctk/2013: Assessment Year Assessment Years :2008-09

carried out on 28.05.2008 at the premises of the assessee. i.) Notice u/s.l5,3A (a) dated 11.03.2010 was sent through RPAD and same was duly served on the assessee. However the assessee did not file any return of income in response to said notice. The A.O. vide letters dated 16.07.2010 & 03.09.2010 also informed the assessee that since he had already

SAROSH YAZDANI,BHUBANESWAR vs. ACIT, CIRCLE-1(2), BHUBANESWAR, BHUBANESWAR

In the result, all the appeals of the assessee stand allowed

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiait(Ss)A No A No.53/Ctk/2013: Assessment Year Assessment Years :2004-05 It(Ss)A No A No.54/Ctk/2013: Assessment Year Assessment Years :2005-06 It(Ss)A No A No.55/Ctk/2013: Assessment Year Assessment Years :2007-08 It(Ss)A No A No.67/Ctk/2013: Assessment Year Assessment Years :2006-07 It(Ss)A No A No.68/Ctk/2013: Assessment Year Assessment Years :2008-09

carried out on 28.05.2008 at the premises of the assessee. i.) Notice u/s.l5,3A (a) dated 11.03.2010 was sent through RPAD and same was duly served on the assessee. However the assessee did not file any return of income in response to said notice. The A.O. vide letters dated 16.07.2010 & 03.09.2010 also informed the assessee that since he had already

SAROSH YAZDANI,BHUBANESWAR vs. DCIT,CIRCLE-2(1), BHUBANESWAR

In the result, all the appeals of the assessee stand allowed

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiait(Ss)A No A No.53/Ctk/2013: Assessment Year Assessment Years :2004-05 It(Ss)A No A No.54/Ctk/2013: Assessment Year Assessment Years :2005-06 It(Ss)A No A No.55/Ctk/2013: Assessment Year Assessment Years :2007-08 It(Ss)A No A No.67/Ctk/2013: Assessment Year Assessment Years :2006-07 It(Ss)A No A No.68/Ctk/2013: Assessment Year Assessment Years :2008-09

carried out on 28.05.2008 at the premises of the assessee. i.) Notice u/s.l5,3A (a) dated 11.03.2010 was sent through RPAD and same was duly served on the assessee. However the assessee did not file any return of income in response to said notice. The A.O. vide letters dated 16.07.2010 & 03.09.2010 also informed the assessee that since he had already

DEPUTY COMMISSIONER OF INCOME TAX, ODISHA vs. ODISHA STATE BEVERAGES CORPORATION LIMITED, ODISHA

In the result, appeal of the revenue stands dismissed

Bench: Before Shri George Mathan, Judicial & Manish Agarwal Manish Agarwalassessment Year : 2020-2021 2021 Dcit, Aayakar Bhavan, Main Dcit, Aayakar Bhavan, Main Vs. Odisha Odisha State State Beverages Beverages 2Nd Building, Building, Rajaswas Rajaswas Vihar, Vihar, Corporation Corporation Limited., Limited., 2 Vani Vihar, Bhubaneswar. Vani Vihar, Bhubaneswar. Floor, Floor, Fortune Fortune Towers, Towers, S.E.Rly S.E.Rly Proj. Proj. Complex, Complex, Bhubaneswar. Bhubaneswar. Pan/Gir No Pan/Gir No. (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri Satyajit Mishra, Ca Satyajit Mishra, Ca Revenue By : Shri Sanjay Kumar, Cit : Shri Sanjay Kumar, Cit Dr Date Of Hearing : 11/0 06/2024 Date Of Pronouncement : 11/0 /06/2024 O R D E R Per Bench This Is An Appeal Filed By The Revenue Against The Order Of The Ld Against The Order Of The Ld Cit(A), Nfac, Delhi Dated Cit(A), Nfac, Delhi Dated 21.9.2023 Deleting The Penalty Levied U/S.270A Of 21.9.2023 Deleting The Penalty Levied U/S.270A Of The Act For The Assessment Year For The Assessment Year 2020-2021. 2. Brief Facts Of The Case Are That The Assessment In This Case Was Brief Facts Of The Case Are That The Assessment In This Case Was Brief Facts Of The Case Are That The Assessment In This Case Was Passed U/S.143(3) Of The Act On 23.9.2 Passed U/S.143(3) Of The Act On 23.9.2022 By Disallowing A Sum Of 022 By Disallowing A Sum Of Rs.3,00,00,000/ Rs.3,00,00,000/- Out Of Expenses Claimed By The Assessee On Account Of Out Of Expenses Claimed By The Assessee On Account Of License Fees U/S.40(A)(Iib) Of The Act. Simultaneously, Penalty Proceedings License Fees U/S.40(A)(Iib) Of The Act. Simultaneously, Penalty Proceedings License Fees U/S.40(A)(Iib) Of The Act. Simultaneously, Penalty Proceedings

loss account, which is clearly mis-interpretation of the provisions of the Act and cannot be accepted as a bonafide explanation. He further submits that the Assessing Officer while levying penalty has correctly invoked clause (a) to sub-section (9) of Section 270A of the Act, which prescribed the case of misreporting of income on account of mis-representation

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

carried out, by reason of the resignation itself, rend with the provisions of the General Clauses Act, the Addl. Director does not get any statutory power to issue authorization to issue warrant. Therefore, the Addl. Director (Investigation) cannot be said to have any power to issue any authorization or warrant to Joint Director. Consequently, notification

DCIT, CENTRAL CIRCLE, SAMBALPUR vs. M/S. TARINI MINERALS PVT. LTD., ROURKELA

In the result, appeals filed by the revenue and cross objections filed by the assessee are dismissed

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

u/s. 37(1) of the Income-tax Act, 1961, related to illegal mining without referring to the decision of Hon'ble Supreme Court in W.P. (C) No. 114/2014 (2017) in the case of Common Cause Vs. Union of India and Ors. 4. Any other ground that may be urged at the time of hearing.” 9. Perusal of Ground No.1 shows

DCIT,CENTRAL CIRCLE,, SAMBALPUR vs. M/S. MAA TARINI MINERALS PVT.LIMITED, SUNDARGARH

In the result, appeals filed by the revenue and cross objections filed by the assessee are dismissed

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

u/s. 37(1) of the Income-tax Act, 1961, related to illegal mining without referring to the decision of Hon'ble Supreme Court in W.P. (C) No. 114/2014 (2017) in the case of Common Cause Vs. Union of India and Ors. 4. Any other ground that may be urged at the time of hearing.” 9. Perusal of Ground No.1 shows

DCIT,CENTRAL CIRCLE, SAMBALPUR vs. M/S. TARINI MINERALS PVT. LIMITED, SUNDARGARH

In the result, appeals filed by the revenue and cross objections filed by the assessee are dismissed

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

u/s. 37(1) of the Income-tax Act, 1961, related to illegal mining without referring to the decision of Hon'ble Supreme Court in W.P. (C) No. 114/2014 (2017) in the case of Common Cause Vs. Union of India and Ors. 4. Any other ground that may be urged at the time of hearing.” 9. Perusal of Ground No.1 shows

DCIT, CENTRAL CIRCLE,SAMBALPUR, SAMBALPUR vs. M/S. TARINI MINERALS PVT. LIMITED, SUNDARGARH

In the result, appeals filed by the revenue and cross objections filed by the assessee are dismissed

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

u/s. 37(1) of the Income-tax Act, 1961, related to illegal mining without referring to the decision of Hon'ble Supreme Court in W.P. (C) No. 114/2014 (2017) in the case of Common Cause Vs. Union of India and Ors. 4. Any other ground that may be urged at the time of hearing.” 9. Perusal of Ground No.1 shows

DCIT,CENTRAL CIRCLE, SAMBALPUR vs. M/S. TARINI MINERALS PVT. LIMITED, SUNDARGARH

In the result, appeals filed by the revenue and cross objections filed by the assessee are dismissed

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

u/s. 37(1) of the Income-tax Act, 1961, related to illegal mining without referring to the decision of Hon'ble Supreme Court in W.P. (C) No. 114/2014 (2017) in the case of Common Cause Vs. Union of India and Ors. 4. Any other ground that may be urged at the time of hearing.” 9. Perusal of Ground No.1 shows

DCIT, CENTRAL CIRCLE, SAMBALPUR vs. M/S. TARINI MINERALS PVT. LIMITED, SUNDARGARH

In the result, appeals filed by the revenue and cross objections filed by the assessee are dismissed

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

u/s. 37(1) of the Income-tax Act, 1961, related to illegal mining without referring to the decision of Hon'ble Supreme Court in W.P. (C) No. 114/2014 (2017) in the case of Common Cause Vs. Union of India and Ors. 4. Any other ground that may be urged at the time of hearing.” 9. Perusal of Ground No.1 shows