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

17. The Hon’ble Delhi High Court in the case of CIT Vs. I.P.India (P) Ltd., passed in IT Appeal No.1192 of 2011, dated 21.11.2011, while confirming the deletion of penalty has also considered the judgment of the Hon’ble Jharkhand High Court in the case of Bhalotia Engineering Works (P) Ltd. [1998] 230 ITR 522 (Del) as relied upon

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

17. The Hon’ble Delhi High Court in the case of CIT Vs. I.P.India (P) Ltd., passed in IT Appeal No.1192 of 2011, dated 21.11.2011, while confirming the deletion of penalty has also considered the judgment of the Hon’ble Jharkhand High Court in the case of Bhalotia Engineering Works (P) Ltd. [1998] 230 ITR 522 (Del) as relied upon

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

u/s. 271(l)(c) was sustained by the Hon'ble Mumbai IT AT on the ground that the AO therein had levied penalty after due application of mind, in as much as in the assessment order, it was mentioned that penalty proceedings were being initiated for furnishing of inaccurate particulars of income and the penalty was finally levied

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

u/s. 271(l)(c) was sustained by the Hon'ble Mumbai IT AT on the ground that the AO therein had levied penalty after due application of mind, in as much as in the assessment order, it was mentioned that penalty proceedings were being initiated for furnishing of inaccurate particulars of income and the penalty was finally levied

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

u/s. 271(l)(c) was sustained by the Hon'ble Mumbai IT AT on the ground that the AO therein had levied penalty after due application of mind, in as much as in the assessment order, it was mentioned that penalty proceedings were being initiated for furnishing of inaccurate particulars of income and the penalty was finally levied

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

u/s. 271(l)(c) was sustained by the Hon'ble Mumbai IT AT on the ground that the AO therein had levied penalty after due application of mind, in as much as in the assessment order, it was mentioned that penalty proceedings were being initiated for furnishing of inaccurate particulars of income and the penalty was finally levied

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

u/s. 271(l)(c) was sustained by the Hon'ble Mumbai IT AT on the ground that the AO therein had levied penalty after due application of mind, in as much as in the assessment order, it was mentioned that penalty proceedings were being initiated for furnishing of inaccurate particulars of income and the penalty was finally levied

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

u/s. 271(l)(c) was sustained by the Hon'ble Mumbai IT AT on the ground that the AO therein had levied penalty after due application of mind, in as much as in the assessment order, it was mentioned that penalty proceedings were being initiated for furnishing of inaccurate particulars of income and the penalty was finally levied

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

u/s. 271(l)(c) was sustained by the Hon'ble Mumbai IT AT on the ground that the AO therein had levied penalty after due application of mind, in as much as in the assessment order, it was mentioned that penalty proceedings were being initiated for furnishing of inaccurate particulars of income and the penalty was finally levied

M/S. SHREE SAI ENTERPRISES,BHUBANESWAR vs. ADDL. CIT, RANGE-4, BHUBANESWAR

In the result, appeal of the assessee is allowed

Bench: Shri Chandra Mohan Gargassessment Year: 2014-2015

u/s. 143(2) & 142(1) of the Act were issued to the assessee. In response to the same, Id. AR appeared and case of the assessee was discussed. Thereafter the AO completed the assessment making various additions. The Assessing Officer noticed that the assessee has accepted cash loan amounting to Rs.9,74,499/- from various person in violation of provisions

DR. SUBASH CHANDRA JENA,BHUBANESWAR vs. ACIT, CENTRAL CIRCLE, CUTTACK

In the result, appeals of the assessee in ITA

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अपीऱ सं./Ita Nos.40 To 45/Ctk/2019 (नििाारण वषा / Ays. :2010-2011 To 2015-2016) Dr. Subash Chandra Jena, Vs. Acit, Central Circle, Cuttack Plot No.5/52, Gajapati Nagar, Bhubaneswar-751001 स्थायी ऱेखा सं./Pan No. : Abrpj 2247 E (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. यनधागररती की ओर से /Assessee By : Shri J.M.Pattnaik, Advocate राजस्व की ओर से /Revenue By : Shri Piyush Kolhe, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 17/12/2019 घोषणा की तारीख/Date Of Pronouncement : 08/01/2020 आदेश / O R D E R Per Bench : These Are The Appeals Filed By The Assessee Against The Two Separate Orders Of Cit(A)-2, Bhubaneswar, I.E. One Dated 11.12.2018 For The Assessment Years 2010-2011 & 2011-2012 & Other Dated 28.11.2018 For The Assessment Years 2012-2013 To 2015-2016. 2. First We Shall Take Up Appeals Of The Assessee For Assessment Years 2010-2011 & 2011-2012 In Ita Nos.40 & 41/Ctk/2019, Wherein The Sole Issue Involved Is With Regard To Confirming The Penalty Levied U/S.271(1)(C) Of The Act. 3. Brief Facts Of The Case Are That The Assessee Was Working In Government Of Odisha As A Doctor & Also Engaged In Private Practice

Section 153A, the return of income filed in response to notice u/s 153A is to be considered as return filed u/s 139, as the AO has made assessment on the said return and, therefore, the return has to be considered for the purpose of penalty u/s 271(1)(c) of the Act and the penalty is to be levied

DR. SUBASH CHANDRA JENA,BHUBANESWAR vs. ACIT, CENTRAL CIRCLE, , CUTTACK

In the result, appeals of the assessee in ITA

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अपीऱ सं./Ita Nos.40 To 45/Ctk/2019 (नििाारण वषा / Ays. :2010-2011 To 2015-2016) Dr. Subash Chandra Jena, Vs. Acit, Central Circle, Cuttack Plot No.5/52, Gajapati Nagar, Bhubaneswar-751001 स्थायी ऱेखा सं./Pan No. : Abrpj 2247 E (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. यनधागररती की ओर से /Assessee By : Shri J.M.Pattnaik, Advocate राजस्व की ओर से /Revenue By : Shri Piyush Kolhe, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 17/12/2019 घोषणा की तारीख/Date Of Pronouncement : 08/01/2020 आदेश / O R D E R Per Bench : These Are The Appeals Filed By The Assessee Against The Two Separate Orders Of Cit(A)-2, Bhubaneswar, I.E. One Dated 11.12.2018 For The Assessment Years 2010-2011 & 2011-2012 & Other Dated 28.11.2018 For The Assessment Years 2012-2013 To 2015-2016. 2. First We Shall Take Up Appeals Of The Assessee For Assessment Years 2010-2011 & 2011-2012 In Ita Nos.40 & 41/Ctk/2019, Wherein The Sole Issue Involved Is With Regard To Confirming The Penalty Levied U/S.271(1)(C) Of The Act. 3. Brief Facts Of The Case Are That The Assessee Was Working In Government Of Odisha As A Doctor & Also Engaged In Private Practice

Section 153A, the return of income filed in response to notice u/s 153A is to be considered as return filed u/s 139, as the AO has made assessment on the said return and, therefore, the return has to be considered for the purpose of penalty u/s 271(1)(c) of the Act and the penalty is to be levied

DR. SUBASH CHANDRA JENA,BHUBANESWAR vs. ACIT, CENTRAL CIRCLE, , CUTTACK

In the result, appeals of the assessee in ITA

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अपीऱ सं./Ita Nos.40 To 45/Ctk/2019 (नििाारण वषा / Ays. :2010-2011 To 2015-2016) Dr. Subash Chandra Jena, Vs. Acit, Central Circle, Cuttack Plot No.5/52, Gajapati Nagar, Bhubaneswar-751001 स्थायी ऱेखा सं./Pan No. : Abrpj 2247 E (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. यनधागररती की ओर से /Assessee By : Shri J.M.Pattnaik, Advocate राजस्व की ओर से /Revenue By : Shri Piyush Kolhe, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 17/12/2019 घोषणा की तारीख/Date Of Pronouncement : 08/01/2020 आदेश / O R D E R Per Bench : These Are The Appeals Filed By The Assessee Against The Two Separate Orders Of Cit(A)-2, Bhubaneswar, I.E. One Dated 11.12.2018 For The Assessment Years 2010-2011 & 2011-2012 & Other Dated 28.11.2018 For The Assessment Years 2012-2013 To 2015-2016. 2. First We Shall Take Up Appeals Of The Assessee For Assessment Years 2010-2011 & 2011-2012 In Ita Nos.40 & 41/Ctk/2019, Wherein The Sole Issue Involved Is With Regard To Confirming The Penalty Levied U/S.271(1)(C) Of The Act. 3. Brief Facts Of The Case Are That The Assessee Was Working In Government Of Odisha As A Doctor & Also Engaged In Private Practice

Section 153A, the return of income filed in response to notice u/s 153A is to be considered as return filed u/s 139, as the AO has made assessment on the said return and, therefore, the return has to be considered for the purpose of penalty u/s 271(1)(c) of the Act and the penalty is to be levied

DR. SUBASH CHANDRA JENA,BHUBANESWAR vs. ACIT, CENTRAL CIRCLE, CUTTACK

In the result, appeals of the assessee in ITA

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अपीऱ सं./Ita Nos.40 To 45/Ctk/2019 (नििाारण वषा / Ays. :2010-2011 To 2015-2016) Dr. Subash Chandra Jena, Vs. Acit, Central Circle, Cuttack Plot No.5/52, Gajapati Nagar, Bhubaneswar-751001 स्थायी ऱेखा सं./Pan No. : Abrpj 2247 E (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. यनधागररती की ओर से /Assessee By : Shri J.M.Pattnaik, Advocate राजस्व की ओर से /Revenue By : Shri Piyush Kolhe, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 17/12/2019 घोषणा की तारीख/Date Of Pronouncement : 08/01/2020 आदेश / O R D E R Per Bench : These Are The Appeals Filed By The Assessee Against The Two Separate Orders Of Cit(A)-2, Bhubaneswar, I.E. One Dated 11.12.2018 For The Assessment Years 2010-2011 & 2011-2012 & Other Dated 28.11.2018 For The Assessment Years 2012-2013 To 2015-2016. 2. First We Shall Take Up Appeals Of The Assessee For Assessment Years 2010-2011 & 2011-2012 In Ita Nos.40 & 41/Ctk/2019, Wherein The Sole Issue Involved Is With Regard To Confirming The Penalty Levied U/S.271(1)(C) Of The Act. 3. Brief Facts Of The Case Are That The Assessee Was Working In Government Of Odisha As A Doctor & Also Engaged In Private Practice

Section 153A, the return of income filed in response to notice u/s 153A is to be considered as return filed u/s 139, as the AO has made assessment on the said return and, therefore, the return has to be considered for the purpose of penalty u/s 271(1)(c) of the Act and the penalty is to be levied

DR. SUBASH CHANDRA JENA,BHUBANESWAR vs. ACIT, CENTRAL CIRCLE, , CUTTACK

In the result, appeals of the assessee in ITA

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अपीऱ सं./Ita Nos.40 To 45/Ctk/2019 (नििाारण वषा / Ays. :2010-2011 To 2015-2016) Dr. Subash Chandra Jena, Vs. Acit, Central Circle, Cuttack Plot No.5/52, Gajapati Nagar, Bhubaneswar-751001 स्थायी ऱेखा सं./Pan No. : Abrpj 2247 E (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. यनधागररती की ओर से /Assessee By : Shri J.M.Pattnaik, Advocate राजस्व की ओर से /Revenue By : Shri Piyush Kolhe, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 17/12/2019 घोषणा की तारीख/Date Of Pronouncement : 08/01/2020 आदेश / O R D E R Per Bench : These Are The Appeals Filed By The Assessee Against The Two Separate Orders Of Cit(A)-2, Bhubaneswar, I.E. One Dated 11.12.2018 For The Assessment Years 2010-2011 & 2011-2012 & Other Dated 28.11.2018 For The Assessment Years 2012-2013 To 2015-2016. 2. First We Shall Take Up Appeals Of The Assessee For Assessment Years 2010-2011 & 2011-2012 In Ita Nos.40 & 41/Ctk/2019, Wherein The Sole Issue Involved Is With Regard To Confirming The Penalty Levied U/S.271(1)(C) Of The Act. 3. Brief Facts Of The Case Are That The Assessee Was Working In Government Of Odisha As A Doctor & Also Engaged In Private Practice

Section 153A, the return of income filed in response to notice u/s 153A is to be considered as return filed u/s 139, as the AO has made assessment on the said return and, therefore, the return has to be considered for the purpose of penalty u/s 271(1)(c) of the Act and the penalty is to be levied

DR. SUBASH CHANDRA JENA,BHUBANESWAR vs. ACIT, CENTRAL CIRCLE, , CUTTACK

In the result, appeals of the assessee in ITA

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अपीऱ सं./Ita Nos.40 To 45/Ctk/2019 (नििाारण वषा / Ays. :2010-2011 To 2015-2016) Dr. Subash Chandra Jena, Vs. Acit, Central Circle, Cuttack Plot No.5/52, Gajapati Nagar, Bhubaneswar-751001 स्थायी ऱेखा सं./Pan No. : Abrpj 2247 E (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. यनधागररती की ओर से /Assessee By : Shri J.M.Pattnaik, Advocate राजस्व की ओर से /Revenue By : Shri Piyush Kolhe, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 17/12/2019 घोषणा की तारीख/Date Of Pronouncement : 08/01/2020 आदेश / O R D E R Per Bench : These Are The Appeals Filed By The Assessee Against The Two Separate Orders Of Cit(A)-2, Bhubaneswar, I.E. One Dated 11.12.2018 For The Assessment Years 2010-2011 & 2011-2012 & Other Dated 28.11.2018 For The Assessment Years 2012-2013 To 2015-2016. 2. First We Shall Take Up Appeals Of The Assessee For Assessment Years 2010-2011 & 2011-2012 In Ita Nos.40 & 41/Ctk/2019, Wherein The Sole Issue Involved Is With Regard To Confirming The Penalty Levied U/S.271(1)(C) Of The Act. 3. Brief Facts Of The Case Are That The Assessee Was Working In Government Of Odisha As A Doctor & Also Engaged In Private Practice

Section 153A, the return of income filed in response to notice u/s 153A is to be considered as return filed u/s 139, as the AO has made assessment on the said return and, therefore, the return has to be considered for the purpose of penalty u/s 271(1)(c) of the Act and the penalty is to be levied

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

2 | 17 M/s. TRL Krosaki Refractories Ltd., Belpahar, Jharsuguda 5. ITA No.264/CTK/2020 is filed by the revenue against the order of the ld CIT(A), Cuttack dated 21.9.2020 in Appeal No.405056741210218 in the matter of assessment under section 143(3) r.w.s 92CA of the Act for the assessment year 2014-15. C.O. No.13 is filed by the assessee in revenue

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

2 | 17 M/s. TRL Krosaki Refractories Ltd., Belpahar, Jharsuguda 5. ITA No.264/CTK/2020 is filed by the revenue against the order of the ld CIT(A), Cuttack dated 21.9.2020 in Appeal No.405056741210218 in the matter of assessment under section 143(3) r.w.s 92CA of the Act for the assessment year 2014-15. C.O. No.13 is filed by the assessee in revenue

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

2 | 17 M/s. TRL Krosaki Refractories Ltd., Belpahar, Jharsuguda 5. ITA No.264/CTK/2020 is filed by the revenue against the order of the ld CIT(A), Cuttack dated 21.9.2020 in Appeal No.405056741210218 in the matter of assessment under section 143(3) r.w.s 92CA of the Act for the assessment year 2014-15. C.O. No.13 is filed by the assessee in revenue