MD. MOFAZZALUR RAHAMAN,KEONJHAR vs. ACIT, BHUBANESWAR

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

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अपीऱ सं./Ita No.29 & 30/Ctk/2014 (नििाारण वषा / Assessment Years :2008-2009 & 2009-2010) Md. Mofazzalur Rahman, Vs. Acit, Circle-1(2), Serajuddin Square(Near Masjid) Bhubaneswar At/Po: Keonjhar-758001 स्थायी लेखा सं./Panno. : Abypr 0862 J & आयकर अपीऱ सं./Ita Nos.575 & 576/Ctk/2013 (नििाारण वषा / Assessment Years :2008-2009 & 2009-2010) F.Serajuddin Exports (P) Ltd. Vs. Acit, Circle-1(2), Fortune Tower, 7Th Floor, Bhubaneswar Chandrasekharpur, Bhubaneswar-751007 स्थायी लेखा सं./Panno. : Aabcf 1469 J & आयकर अपीऱ सं./Ita Nos.577 &578/Ctk/2013 (नििाारण वषा / Assessment Years :2008-2009 & 2009-2010) Serajuddin & Co. (P) Ltd. Vs. Acit, Circle-1(2), Fortune Tower, 7Th Floor, Bhubaneswar Chandrasekharpur, Bhubaneswar-751007 स्थायी लेखा सं./Panno. : Aaics 3545 F & आयकर अपीऱ सं./Ita No.15/Ctk/2014 (नििाारण वषा / Assessment Year :2009-2010) Aliza International (P) Ltd., Vs. Acit, Circle-1(2), Hig-19, Bda Housing Board Bhubaneswar Colony, Jaydev Vihar, Bhubaneswar-751013 स्थायी लेखा सं./Panno. : Aafca 9579 A (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. आयकर अपीऱ सं./Ita No.16 & 17/Ctk/2014 (नििाारण वषा / Assessment Year :2008-2009 & 2009-2010) Yazdani International (P) Ltd., Vs. Acit, Circle-1(2), 7Th Floor, C-Wing, Bhubaneswar Fortune Tower, Bhubaneswar-751023 स्थायी लेखा सं./Panno. : Aaacy 2872 M (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) ..

271(l)(c) is initiated. Issued demand notice and a copy of the order.” 5. Accordingly, the AO framed the assessment u/s.143(3)/153A/144 of the Act assessing the total income of the assessee at Rs.6,140/- for the assessment year 2008-2009 vide order dated 29.12.2010. Thereafter the AO levied penalty u/s. 271F of the Act vide order dated

F SERAJUDDIN EXPORTS (P) LTD,BHUBANESWAR vs. ACIT, BHUBANESWAR

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

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अपीऱ सं./Ita No.29 & 30/Ctk/2014 (नििाारण वषा / Assessment Years :2008-2009 & 2009-2010) Md. Mofazzalur Rahman, Vs. Acit, Circle-1(2), Serajuddin Square(Near Masjid) Bhubaneswar At/Po: Keonjhar-758001 स्थायी लेखा सं./Panno. : Abypr 0862 J & आयकर अपीऱ सं./Ita Nos.575 & 576/Ctk/2013 (नििाारण वषा / Assessment Years :2008-2009 & 2009-2010) F.Serajuddin Exports (P) Ltd. Vs. Acit, Circle-1(2), Fortune Tower, 7Th Floor, Bhubaneswar Chandrasekharpur, Bhubaneswar-751007 स्थायी लेखा सं./Panno. : Aabcf 1469 J & आयकर अपीऱ सं./Ita Nos.577 &578/Ctk/2013 (नििाारण वषा / Assessment Years :2008-2009 & 2009-2010) Serajuddin & Co. (P) Ltd. Vs. Acit, Circle-1(2), Fortune Tower, 7Th Floor, Bhubaneswar Chandrasekharpur, Bhubaneswar-751007 स्थायी लेखा सं./Panno. : Aaics 3545 F & आयकर अपीऱ सं./Ita No.15/Ctk/2014 (नििाारण वषा / Assessment Year :2009-2010) Aliza International (P) Ltd., Vs. Acit, Circle-1(2), Hig-19, Bda Housing Board Bhubaneswar Colony, Jaydev Vihar, Bhubaneswar-751013 स्थायी लेखा सं./Panno. : Aafca 9579 A (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. आयकर अपीऱ सं./Ita No.16 & 17/Ctk/2014 (नििाारण वषा / Assessment Year :2008-2009 & 2009-2010) Yazdani International (P) Ltd., Vs. Acit, Circle-1(2), 7Th Floor, C-Wing, Bhubaneswar Fortune Tower, Bhubaneswar-751023 स्थायी लेखा सं./Panno. : Aaacy 2872 M (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) ..

271(l)(c) is initiated. Issued demand notice and a copy of the order.” 5. Accordingly, the AO framed the assessment u/s.143(3)/153A/144 of the Act assessing the total income of the assessee at Rs.6,140/- for the assessment year 2008-2009 vide order dated 29.12.2010. Thereafter the AO levied penalty u/s. 271F of the Act vide order dated

YAZDANI INTERNATIONAL (P) LTD,BHUBANESWAR vs. ACIT, CIRCLE-1(2), BHUBANESWAR, BHUBANESWAR

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

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अपीऱ सं./Ita No.29 & 30/Ctk/2014 (नििाारण वषा / Assessment Years :2008-2009 & 2009-2010) Md. Mofazzalur Rahman, Vs. Acit, Circle-1(2), Serajuddin Square(Near Masjid) Bhubaneswar At/Po: Keonjhar-758001 स्थायी लेखा सं./Panno. : Abypr 0862 J & आयकर अपीऱ सं./Ita Nos.575 & 576/Ctk/2013 (नििाारण वषा / Assessment Years :2008-2009 & 2009-2010) F.Serajuddin Exports (P) Ltd. Vs. Acit, Circle-1(2), Fortune Tower, 7Th Floor, Bhubaneswar Chandrasekharpur, Bhubaneswar-751007 स्थायी लेखा सं./Panno. : Aabcf 1469 J & आयकर अपीऱ सं./Ita Nos.577 &578/Ctk/2013 (नििाारण वषा / Assessment Years :2008-2009 & 2009-2010) Serajuddin & Co. (P) Ltd. Vs. Acit, Circle-1(2), Fortune Tower, 7Th Floor, Bhubaneswar Chandrasekharpur, Bhubaneswar-751007 स्थायी लेखा सं./Panno. : Aaics 3545 F & आयकर अपीऱ सं./Ita No.15/Ctk/2014 (नििाारण वषा / Assessment Year :2009-2010) Aliza International (P) Ltd., Vs. Acit, Circle-1(2), Hig-19, Bda Housing Board Bhubaneswar Colony, Jaydev Vihar, Bhubaneswar-751013 स्थायी लेखा सं./Panno. : Aafca 9579 A (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. आयकर अपीऱ सं./Ita No.16 & 17/Ctk/2014 (नििाारण वषा / Assessment Year :2008-2009 & 2009-2010) Yazdani International (P) Ltd., Vs. Acit, Circle-1(2), 7Th Floor, C-Wing, Bhubaneswar Fortune Tower, Bhubaneswar-751023 स्थायी लेखा सं./Panno. : Aaacy 2872 M (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) ..

271(l)(c) is initiated. Issued demand notice and a copy of the order.” 5. Accordingly, the AO framed the assessment u/s.143(3)/153A/144 of the Act assessing the total income of the assessee at Rs.6,140/- for the assessment year 2008-2009 vide order dated 29.12.2010. Thereafter the AO levied penalty u/s. 271F of the Act vide order dated

MD. MOFAZZALUR RAHAMAN,KEONJHAR vs. ACIT, BHUBANESWAR

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

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अपीऱ सं./Ita No.29 & 30/Ctk/2014 (नििाारण वषा / Assessment Years :2008-2009 & 2009-2010) Md. Mofazzalur Rahman, Vs. Acit, Circle-1(2), Serajuddin Square(Near Masjid) Bhubaneswar At/Po: Keonjhar-758001 स्थायी लेखा सं./Panno. : Abypr 0862 J & आयकर अपीऱ सं./Ita Nos.575 & 576/Ctk/2013 (नििाारण वषा / Assessment Years :2008-2009 & 2009-2010) F.Serajuddin Exports (P) Ltd. Vs. Acit, Circle-1(2), Fortune Tower, 7Th Floor, Bhubaneswar Chandrasekharpur, Bhubaneswar-751007 स्थायी लेखा सं./Panno. : Aabcf 1469 J & आयकर अपीऱ सं./Ita Nos.577 &578/Ctk/2013 (नििाारण वषा / Assessment Years :2008-2009 & 2009-2010) Serajuddin & Co. (P) Ltd. Vs. Acit, Circle-1(2), Fortune Tower, 7Th Floor, Bhubaneswar Chandrasekharpur, Bhubaneswar-751007 स्थायी लेखा सं./Panno. : Aaics 3545 F & आयकर अपीऱ सं./Ita No.15/Ctk/2014 (नििाारण वषा / Assessment Year :2009-2010) Aliza International (P) Ltd., Vs. Acit, Circle-1(2), Hig-19, Bda Housing Board Bhubaneswar Colony, Jaydev Vihar, Bhubaneswar-751013 स्थायी लेखा सं./Panno. : Aafca 9579 A (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. आयकर अपीऱ सं./Ita No.16 & 17/Ctk/2014 (नििाारण वषा / Assessment Year :2008-2009 & 2009-2010) Yazdani International (P) Ltd., Vs. Acit, Circle-1(2), 7Th Floor, C-Wing, Bhubaneswar Fortune Tower, Bhubaneswar-751023 स्थायी लेखा सं./Panno. : Aaacy 2872 M (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) ..

271(l)(c) is initiated. Issued demand notice and a copy of the order.” 5. Accordingly, the AO framed the assessment u/s.143(3)/153A/144 of the Act assessing the total income of the assessee at Rs.6,140/- for the assessment year 2008-2009 vide order dated 29.12.2010. Thereafter the AO levied penalty u/s. 271F of the Act vide order dated

F SERAJUDDIN EXPORTS (P) LTD,BHUBANESWAR vs. ACIT, BHUBANESWAR

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

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अपीऱ सं./Ita No.29 & 30/Ctk/2014 (नििाारण वषा / Assessment Years :2008-2009 & 2009-2010) Md. Mofazzalur Rahman, Vs. Acit, Circle-1(2), Serajuddin Square(Near Masjid) Bhubaneswar At/Po: Keonjhar-758001 स्थायी लेखा सं./Panno. : Abypr 0862 J & आयकर अपीऱ सं./Ita Nos.575 & 576/Ctk/2013 (नििाारण वषा / Assessment Years :2008-2009 & 2009-2010) F.Serajuddin Exports (P) Ltd. Vs. Acit, Circle-1(2), Fortune Tower, 7Th Floor, Bhubaneswar Chandrasekharpur, Bhubaneswar-751007 स्थायी लेखा सं./Panno. : Aabcf 1469 J & आयकर अपीऱ सं./Ita Nos.577 &578/Ctk/2013 (नििाारण वषा / Assessment Years :2008-2009 & 2009-2010) Serajuddin & Co. (P) Ltd. Vs. Acit, Circle-1(2), Fortune Tower, 7Th Floor, Bhubaneswar Chandrasekharpur, Bhubaneswar-751007 स्थायी लेखा सं./Panno. : Aaics 3545 F & आयकर अपीऱ सं./Ita No.15/Ctk/2014 (नििाारण वषा / Assessment Year :2009-2010) Aliza International (P) Ltd., Vs. Acit, Circle-1(2), Hig-19, Bda Housing Board Bhubaneswar Colony, Jaydev Vihar, Bhubaneswar-751013 स्थायी लेखा सं./Panno. : Aafca 9579 A (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. आयकर अपीऱ सं./Ita No.16 & 17/Ctk/2014 (नििाारण वषा / Assessment Year :2008-2009 & 2009-2010) Yazdani International (P) Ltd., Vs. Acit, Circle-1(2), 7Th Floor, C-Wing, Bhubaneswar Fortune Tower, Bhubaneswar-751023 स्थायी लेखा सं./Panno. : Aaacy 2872 M (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) ..

271(l)(c) is initiated. Issued demand notice and a copy of the order.” 5. Accordingly, the AO framed the assessment u/s.143(3)/153A/144 of the Act assessing the total income of the assessee at Rs.6,140/- for the assessment year 2008-2009 vide order dated 29.12.2010. Thereafter the AO levied penalty u/s. 271F of the Act vide order dated

SERAJUDDIN & CO. (P) LTD,BHUBANESWAR vs. ACIT, BHUBANESWAR

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

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अपीऱ सं./Ita No.29 & 30/Ctk/2014 (नििाारण वषा / Assessment Years :2008-2009 & 2009-2010) Md. Mofazzalur Rahman, Vs. Acit, Circle-1(2), Serajuddin Square(Near Masjid) Bhubaneswar At/Po: Keonjhar-758001 स्थायी लेखा सं./Panno. : Abypr 0862 J & आयकर अपीऱ सं./Ita Nos.575 & 576/Ctk/2013 (नििाारण वषा / Assessment Years :2008-2009 & 2009-2010) F.Serajuddin Exports (P) Ltd. Vs. Acit, Circle-1(2), Fortune Tower, 7Th Floor, Bhubaneswar Chandrasekharpur, Bhubaneswar-751007 स्थायी लेखा सं./Panno. : Aabcf 1469 J & आयकर अपीऱ सं./Ita Nos.577 &578/Ctk/2013 (नििाारण वषा / Assessment Years :2008-2009 & 2009-2010) Serajuddin & Co. (P) Ltd. Vs. Acit, Circle-1(2), Fortune Tower, 7Th Floor, Bhubaneswar Chandrasekharpur, Bhubaneswar-751007 स्थायी लेखा सं./Panno. : Aaics 3545 F & आयकर अपीऱ सं./Ita No.15/Ctk/2014 (नििाारण वषा / Assessment Year :2009-2010) Aliza International (P) Ltd., Vs. Acit, Circle-1(2), Hig-19, Bda Housing Board Bhubaneswar Colony, Jaydev Vihar, Bhubaneswar-751013 स्थायी लेखा सं./Panno. : Aafca 9579 A (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. आयकर अपीऱ सं./Ita No.16 & 17/Ctk/2014 (नििाारण वषा / Assessment Year :2008-2009 & 2009-2010) Yazdani International (P) Ltd., Vs. Acit, Circle-1(2), 7Th Floor, C-Wing, Bhubaneswar Fortune Tower, Bhubaneswar-751023 स्थायी लेखा सं./Panno. : Aaacy 2872 M (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) ..

271(l)(c) is initiated. Issued demand notice and a copy of the order.” 5. Accordingly, the AO framed the assessment u/s.143(3)/153A/144 of the Act assessing the total income of the assessee at Rs.6,140/- for the assessment year 2008-2009 vide order dated 29.12.2010. Thereafter the AO levied penalty u/s. 271F of the Act vide order dated

SERAJUDDIN & CO. (P) LTD,BHUBANESWAR vs. ACIT, BHUBANESWAR

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

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अपीऱ सं./Ita No.29 & 30/Ctk/2014 (नििाारण वषा / Assessment Years :2008-2009 & 2009-2010) Md. Mofazzalur Rahman, Vs. Acit, Circle-1(2), Serajuddin Square(Near Masjid) Bhubaneswar At/Po: Keonjhar-758001 स्थायी लेखा सं./Panno. : Abypr 0862 J & आयकर अपीऱ सं./Ita Nos.575 & 576/Ctk/2013 (नििाारण वषा / Assessment Years :2008-2009 & 2009-2010) F.Serajuddin Exports (P) Ltd. Vs. Acit, Circle-1(2), Fortune Tower, 7Th Floor, Bhubaneswar Chandrasekharpur, Bhubaneswar-751007 स्थायी लेखा सं./Panno. : Aabcf 1469 J & आयकर अपीऱ सं./Ita Nos.577 &578/Ctk/2013 (नििाारण वषा / Assessment Years :2008-2009 & 2009-2010) Serajuddin & Co. (P) Ltd. Vs. Acit, Circle-1(2), Fortune Tower, 7Th Floor, Bhubaneswar Chandrasekharpur, Bhubaneswar-751007 स्थायी लेखा सं./Panno. : Aaics 3545 F & आयकर अपीऱ सं./Ita No.15/Ctk/2014 (नििाारण वषा / Assessment Year :2009-2010) Aliza International (P) Ltd., Vs. Acit, Circle-1(2), Hig-19, Bda Housing Board Bhubaneswar Colony, Jaydev Vihar, Bhubaneswar-751013 स्थायी लेखा सं./Panno. : Aafca 9579 A (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. आयकर अपीऱ सं./Ita No.16 & 17/Ctk/2014 (नििाारण वषा / Assessment Year :2008-2009 & 2009-2010) Yazdani International (P) Ltd., Vs. Acit, Circle-1(2), 7Th Floor, C-Wing, Bhubaneswar Fortune Tower, Bhubaneswar-751023 स्थायी लेखा सं./Panno. : Aaacy 2872 M (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) ..

271(l)(c) is initiated. Issued demand notice and a copy of the order.” 5. Accordingly, the AO framed the assessment u/s.143(3)/153A/144 of the Act assessing the total income of the assessee at Rs.6,140/- for the assessment year 2008-2009 vide order dated 29.12.2010. Thereafter the AO levied penalty u/s. 271F of the Act vide order dated

ACIT,CIRCLE-1(!), SAMBALPUR vs. M/S. TRL KROSAKI REFRACTORIES LIMITED, JHARSUGUDHA

In the result, appeals of the revenue for the assessment years 2010-

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaita No.260 260/Ctk/2020: Assessment Year Assessment Year :2010-2011

147 r.w.s 144 of the Act for the assessment year 2011-2012. C.O. No.10 is filed by the assessee in revenue’s appeal for the assessment year 2011-2012. 3. ITA No.262/CTK/2020 is filed by the revenue against the order of the ld CIT(A), Cuttack dated 18.9.2020 in Appeal No.0037/2016-17 in the matter of assessment under section

ACIT(CIRCLE-1(1),, SAMBALPUR vs. M/S. TRL KROSAKI REFRACTORIES LIMITED, JHARSUGUDHA

In the result, appeals of the revenue for the assessment years 2010-

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaita No.260 260/Ctk/2020: Assessment Year Assessment Year :2010-2011

147 r.w.s 144 of the Act for the assessment year 2011-2012. C.O. No.10 is filed by the assessee in revenue’s appeal for the assessment year 2011-2012. 3. ITA No.262/CTK/2020 is filed by the revenue against the order of the ld CIT(A), Cuttack dated 18.9.2020 in Appeal No.0037/2016-17 in the matter of assessment under section

ACIT,CIRCLE-1(1), SAMBALPUR, SAMBALPUR vs. M/S. TRL KROSAKI REFRACTORIES LIMITED, JHARSUGUDHA

In the result, appeals of the revenue for the assessment years 2010-

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaita No.260 260/Ctk/2020: Assessment Year Assessment Year :2010-2011

147 r.w.s 144 of the Act for the assessment year 2011-2012. C.O. No.10 is filed by the assessee in revenue’s appeal for the assessment year 2011-2012. 3. ITA No.262/CTK/2020 is filed by the revenue against the order of the ld CIT(A), Cuttack dated 18.9.2020 in Appeal No.0037/2016-17 in the matter of assessment under section

ACIT,CIRCLE-1(1),, SAMBALPUR vs. M/S. TRL KROSAKI REFRACTORIES LIMITED, JHARSUGUDHA

In the result, appeals of the revenue for the assessment years 2010-

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaita No.260 260/Ctk/2020: Assessment Year Assessment Year :2010-2011

147 r.w.s 144 of the Act for the assessment year 2011-2012. C.O. No.10 is filed by the assessee in revenue’s appeal for the assessment year 2011-2012. 3. ITA No.262/CTK/2020 is filed by the revenue against the order of the ld CIT(A), Cuttack dated 18.9.2020 in Appeal No.0037/2016-17 in the matter of assessment under section

ACIT,CIRCLE-1(1), SAMBALPUR vs. M/S. TRL KROSAKI REFRACTORIES LIMITED, JHARASUGUDHA

In the result, appeals of the revenue for the assessment years 2010-

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaita No.260 260/Ctk/2020: Assessment Year Assessment Year :2010-2011

147 r.w.s 144 of the Act for the assessment year 2011-2012. C.O. No.10 is filed by the assessee in revenue’s appeal for the assessment year 2011-2012. 3. ITA No.262/CTK/2020 is filed by the revenue against the order of the ld CIT(A), Cuttack dated 18.9.2020 in Appeal No.0037/2016-17 in the matter of assessment under section

M/S. VINAYAK AGRO INDUSTRIES,ROURKELA vs. ITO WARD-4, ROURKELA

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

U/s 143(3)/Sec.147/Sec.263 of the Act determining total income of Rs.11,26,350/- on the basis of incomparable turnover of the giant companies in a perfunctory and ad hoc manner. The Ld. AO also initiated penalty proceeding under Section 271 (1 )(c) of the Act. 1.11. The Assessment Order dated 30-12-2019 passed by Ld .ITO was carried

M/S. VINAYAK AGRO INDUSTRIES,ROURKELA vs. ITO WARD-4, ROURKELA

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

U/s 143(3)/Sec.147/Sec.263 of the Act determining total income of Rs.11,26,350/- on the basis of incomparable turnover of the giant companies in a perfunctory and ad hoc manner. The Ld. AO also initiated penalty proceeding under Section 271 (1 )(c) of the Act. 1.11. The Assessment Order dated 30-12-2019 passed by Ld .ITO was carried

KOTHAKOTA RAMA RAO,RAYAGADA vs. ACIT, CENTRAL CIRCLE-1, BHUBANESWAR

In the result, appeals of the assessee i

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अऩीऱ (तऱाशियाां और अशिग्रहण)सं./Ita No.132/Ctk/2018 (नििाारण वषा / Assessment Year :2013-2014) Kothakota Rama Rao, Vs. Acit, Central Circle-1, Kothapeta, Rayagada, Bhubaneswar District-Rayagada Pan No. : Aeppk 1600 P & आयकर अऩीऱ सं./Ita Nos.19&20/Ctk/2019 & Ita No.386/Ctk/2018 (नििाारण वषा / Assessment Year :2014-15, 2015-16 & 2016-17) Kothakota Rama Rao, Vs. Acit, Central Circle-1, Kothapeta, Rayagada, Bhubaneswar District-Rayagada Pan No. : Aeppk 1600 P (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee By : Shri P.K.Mishra, Advocate राजस्व की ओर से /Revenue By : Shri M.K.Gautam, Citdr सुनवाई की तारीख / Date Of Hearing : 15/07/2020 घोषणा की तारीख/Date Of Pronouncement : 31/08/2020 आदेश / O R D E R Per L.P.Sahu, Am: These Are The Appeals Filed By The Assessee Against The Separate Orders Of Cit(A)-2, Bhubaneswar, Dated 11.09.2018 & 29.08.2018 For Assessment Years 2013-2014, 2014-2015, 2015-2016 & 2016-2017. 2. Since, Similar Issues Have Been Raised In All The Appeals, Therefore, For The Sake Of Convenience & Brevity, We Shall Decide The Appeal Of The Assessee For A.Y.2013-2014 In It(Ss)A No.132/Ctk/2018 After Taking Into Consideration The Grounds & Facts Mentioned

147 of the Act shows that the word used as "no action shall be taken'. Similarly, in the provisions of section 148 of the Act, the words used are 'shall serve on the assessee'. Similarly, in the provisions of section 149 of the Act, the words used are 'issue to the assessee. Thus, each word used

KOTHAKOTA RAMA RAO,RAYAGADA vs. ACIT, CENTRAL CIRCLE-1, BHUBANESWAR

In the result, appeals of the assessee i

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अऩीऱ (तऱाशियाां और अशिग्रहण)सं./Ita No.132/Ctk/2018 (नििाारण वषा / Assessment Year :2013-2014) Kothakota Rama Rao, Vs. Acit, Central Circle-1, Kothapeta, Rayagada, Bhubaneswar District-Rayagada Pan No. : Aeppk 1600 P & आयकर अऩीऱ सं./Ita Nos.19&20/Ctk/2019 & Ita No.386/Ctk/2018 (नििाारण वषा / Assessment Year :2014-15, 2015-16 & 2016-17) Kothakota Rama Rao, Vs. Acit, Central Circle-1, Kothapeta, Rayagada, Bhubaneswar District-Rayagada Pan No. : Aeppk 1600 P (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee By : Shri P.K.Mishra, Advocate राजस्व की ओर से /Revenue By : Shri M.K.Gautam, Citdr सुनवाई की तारीख / Date Of Hearing : 15/07/2020 घोषणा की तारीख/Date Of Pronouncement : 31/08/2020 आदेश / O R D E R Per L.P.Sahu, Am: These Are The Appeals Filed By The Assessee Against The Separate Orders Of Cit(A)-2, Bhubaneswar, Dated 11.09.2018 & 29.08.2018 For Assessment Years 2013-2014, 2014-2015, 2015-2016 & 2016-2017. 2. Since, Similar Issues Have Been Raised In All The Appeals, Therefore, For The Sake Of Convenience & Brevity, We Shall Decide The Appeal Of The Assessee For A.Y.2013-2014 In It(Ss)A No.132/Ctk/2018 After Taking Into Consideration The Grounds & Facts Mentioned

147 of the Act shows that the word used as "no action shall be taken'. Similarly, in the provisions of section 148 of the Act, the words used are 'shall serve on the assessee'. Similarly, in the provisions of section 149 of the Act, the words used are 'issue to the assessee. Thus, each word used

KOTHAKOTA RAMA RAO,RAYAGADA vs. ACIT, CENTRAL CIRCLE-1, BHUBANESWAR

In the result, appeals of the assessee i

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अऩीऱ (तऱाशियाां और अशिग्रहण)सं./Ita No.132/Ctk/2018 (नििाारण वषा / Assessment Year :2013-2014) Kothakota Rama Rao, Vs. Acit, Central Circle-1, Kothapeta, Rayagada, Bhubaneswar District-Rayagada Pan No. : Aeppk 1600 P & आयकर अऩीऱ सं./Ita Nos.19&20/Ctk/2019 & Ita No.386/Ctk/2018 (नििाारण वषा / Assessment Year :2014-15, 2015-16 & 2016-17) Kothakota Rama Rao, Vs. Acit, Central Circle-1, Kothapeta, Rayagada, Bhubaneswar District-Rayagada Pan No. : Aeppk 1600 P (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee By : Shri P.K.Mishra, Advocate राजस्व की ओर से /Revenue By : Shri M.K.Gautam, Citdr सुनवाई की तारीख / Date Of Hearing : 15/07/2020 घोषणा की तारीख/Date Of Pronouncement : 31/08/2020 आदेश / O R D E R Per L.P.Sahu, Am: These Are The Appeals Filed By The Assessee Against The Separate Orders Of Cit(A)-2, Bhubaneswar, Dated 11.09.2018 & 29.08.2018 For Assessment Years 2013-2014, 2014-2015, 2015-2016 & 2016-2017. 2. Since, Similar Issues Have Been Raised In All The Appeals, Therefore, For The Sake Of Convenience & Brevity, We Shall Decide The Appeal Of The Assessee For A.Y.2013-2014 In It(Ss)A No.132/Ctk/2018 After Taking Into Consideration The Grounds & Facts Mentioned

147 of the Act shows that the word used as "no action shall be taken'. Similarly, in the provisions of section 148 of the Act, the words used are 'shall serve on the assessee'. Similarly, in the provisions of section 149 of the Act, the words used are 'issue to the assessee. Thus, each word used

BIKASH DEB,BHUBANESWAR vs. DCIT, CIRCLE-2(1), BHUBANESWAR

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

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaita Nos.357 & 388/Ctk/2019 /2019 Assessment Years : 2009-10 & 2010 10 & 2010-11 Bikash Dev Bikash Dev, Flat No.101, Vs. Dcit, Circle Dcit, Circle-2(1), Haraprity Haraprity Apar Apartment, Bhubaneswar. Bhubaneswar. Vivekananda Vivekananda Marg, Marg, Old Old Town, Bhubaneswar. Town, Bhubaneswar. Pan/Gir No. Pan/Gir No.Ahepd 0737 C (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri K.K.Bal, Adv K.K.Bal, Adv Revenue By : Shri M.K.Gautam, M.K.Gautam, Cit Dr Date Of Hearing : 17/01 01/2023 Date Of Pronouncement : 17/01 /01/2023 O R D E R

section 149 in fact require a quantification to be in excess of amount of Rs.1 lakh. It was the submission that even this has not been mentioned by the Assessing Officer. It was the submission that though the Assessing Officer mentions a show cause notice in respect of penalty of Rs.243.48 crores issued by the State Government, the assessee

BIKASH DEB,BHUBANESWAR vs. DCIT CIRCLE- 2(1), BHUBANESWAR

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

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaita Nos.357 & 388/Ctk/2019 /2019 Assessment Years : 2009-10 & 2010 10 & 2010-11 Bikash Dev Bikash Dev, Flat No.101, Vs. Dcit, Circle Dcit, Circle-2(1), Haraprity Haraprity Apar Apartment, Bhubaneswar. Bhubaneswar. Vivekananda Vivekananda Marg, Marg, Old Old Town, Bhubaneswar. Town, Bhubaneswar. Pan/Gir No. Pan/Gir No.Ahepd 0737 C (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri K.K.Bal, Adv K.K.Bal, Adv Revenue By : Shri M.K.Gautam, M.K.Gautam, Cit Dr Date Of Hearing : 17/01 01/2023 Date Of Pronouncement : 17/01 /01/2023 O R D E R

section 149 in fact require a quantification to be in excess of amount of Rs.1 lakh. It was the submission that even this has not been mentioned by the Assessing Officer. It was the submission that though the Assessing Officer mentions a show cause notice in respect of penalty of Rs.243.48 crores issued by the State Government, the assessee