SUJIT KUMAR BEHERA,BHUBANESWAR vs. ITO, WARD-2(2), BHUBANESWAR

In the result, appeal filed by the assessee is allowed

Bench: Shri Chandra Mohan Gargassessment Year: 2011-12

section 271(1)(c) has been elaborately discussed in the said decision of Hon’ble Supreme Court. 4. On appeal, the CIT(A) confirmed the levy of penalty and hence, the assessee is in appeal before the Tribunal. P a g e 2 | 7 ITA No. 190/CT K/ 2018 Asse ssment Year: 20 11- 12 5. I have heard

SAMBIT RESORTS PVT. LTD.,BHUBANESWAR vs. ACIT, BHUBANESWAR

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

Bench: S/Shri N.S Saini & Pavan Kumar Gadale

45,000/- invested during the relevant previous year was found to be unexplained. Therefore, the Assessing Officer added the same u/s.69 of the Act. He also made addition of Rs.2 lakhs on account of unexplained cash payment to Smt. Sharmila Mitra as per money receipt seized in the course of search. 9. On appeal, the CIT(A) after considering

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

45,000/- is imposed as a penalty u/s 271D by the Ld. Addl. CIT which is confirmed by the Ld. CIT(A). Therefore the Ld. A.O. is agreed to the accept that all the amounts are received for business purpose. Therefore confirming the penalty by the Ld. CIT(A) without considering the business purpose as a reasonable cause and without

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

45,586/- for A.Y.2010-2011 and Rs.7,91,720/- for A.Y.2011-2012. During the course of assessment proceedings, the AO found that the assessee has disclosed additional income of Rs.1,00,000/- under the head professional income and Rs.50,000/- as unexplained investment as compared to the income disclosed in the return filed u/s.139(1) of the Act for A.Y.2010-2011 and Rs.54

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

45,586/- for A.Y.2010-2011 and Rs.7,91,720/- for A.Y.2011-2012. During the course of assessment proceedings, the AO found that the assessee has disclosed additional income of Rs.1,00,000/- under the head professional income and Rs.50,000/- as unexplained investment as compared to the income disclosed in the return filed u/s.139(1) of the Act for A.Y.2010-2011 and Rs.54

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

45,586/- for A.Y.2010-2011 and Rs.7,91,720/- for A.Y.2011-2012. During the course of assessment proceedings, the AO found that the assessee has disclosed additional income of Rs.1,00,000/- under the head professional income and Rs.50,000/- as unexplained investment as compared to the income disclosed in the return filed u/s.139(1) of the Act for A.Y.2010-2011 and Rs.54

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

45,586/- for A.Y.2010-2011 and Rs.7,91,720/- for A.Y.2011-2012. During the course of assessment proceedings, the AO found that the assessee has disclosed additional income of Rs.1,00,000/- under the head professional income and Rs.50,000/- as unexplained investment as compared to the income disclosed in the return filed u/s.139(1) of the Act for A.Y.2010-2011 and Rs.54

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

45,586/- for A.Y.2010-2011 and Rs.7,91,720/- for A.Y.2011-2012. During the course of assessment proceedings, the AO found that the assessee has disclosed additional income of Rs.1,00,000/- under the head professional income and Rs.50,000/- as unexplained investment as compared to the income disclosed in the return filed u/s.139(1) of the Act for A.Y.2010-2011 and Rs.54

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

45,586/- for A.Y.2010-2011 and Rs.7,91,720/- for A.Y.2011-2012. During the course of assessment proceedings, the AO found that the assessee has disclosed additional income of Rs.1,00,000/- under the head professional income and Rs.50,000/- as unexplained investment as compared to the income disclosed in the return filed u/s.139(1) of the Act for A.Y.2010-2011 and Rs.54

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) ..

45 days beyond the period of limitation; 5. non furnishing of return of income in response to notice u/s 153A(l)(a) of the Act does not empower the Assessing Officer to impose penalty u/s 271F of the Act and for that matter the order imposing penalty u/s 27IF of the Act is illegal and without jurisdiction; 6. the penalty

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) ..

45 days beyond the period of limitation; 5. non furnishing of return of income in response to notice u/s 153A(l)(a) of the Act does not empower the Assessing Officer to impose penalty u/s 271F of the Act and for that matter the order imposing penalty u/s 27IF of the Act is illegal and without jurisdiction; 6. the penalty

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) ..

45 days beyond the period of limitation; 5. non furnishing of return of income in response to notice u/s 153A(l)(a) of the Act does not empower the Assessing Officer to impose penalty u/s 271F of the Act and for that matter the order imposing penalty u/s 27IF of the Act is illegal and without jurisdiction; 6. the penalty

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) ..

45 days beyond the period of limitation; 5. non furnishing of return of income in response to notice u/s 153A(l)(a) of the Act does not empower the Assessing Officer to impose penalty u/s 271F of the Act and for that matter the order imposing penalty u/s 27IF of the Act is illegal and without jurisdiction; 6. the penalty

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) ..

45 days beyond the period of limitation; 5. non furnishing of return of income in response to notice u/s 153A(l)(a) of the Act does not empower the Assessing Officer to impose penalty u/s 271F of the Act and for that matter the order imposing penalty u/s 27IF of the Act is illegal and without jurisdiction; 6. the penalty

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) ..

45 days beyond the period of limitation; 5. non furnishing of return of income in response to notice u/s 153A(l)(a) of the Act does not empower the Assessing Officer to impose penalty u/s 271F of the Act and for that matter the order imposing penalty u/s 27IF of the Act is illegal and without jurisdiction; 6. the penalty

ALIZA 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) ..

45 days beyond the period of limitation; 5. non furnishing of return of income in response to notice u/s 153A(l)(a) of the Act does not empower the Assessing Officer to impose penalty u/s 271F of the Act and for that matter the order imposing penalty u/s 27IF of the Act is illegal and without jurisdiction; 6. the penalty

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) ..

45 days beyond the period of limitation; 5. non furnishing of return of income in response to notice u/s 153A(l)(a) of the Act does not empower the Assessing Officer to impose penalty u/s 271F of the Act and for that matter the order imposing penalty u/s 27IF of the Act is illegal and without jurisdiction; 6. the penalty

THE KORAPUT CENTRAL COOPERATIVE BANK LTD,JEYPORE, KORAPUT vs. ACIT,CIRCLE-1(1), SAMBALPUR

In the result, appeal of the assessee is allowed

45,49,630/-. The case was selected for scrutiny assessment through Computer Assisted Scrutiny Selection (CASS) under "Limited" category and assessment u/s 143(3) was completed on 31.10.2017 accepting the returned income. Thereafter, the Pr. CIT-1, Bhubaneswar initiated proceedings u/s.263 of the Act and vide order u/s 263 dated 19.03.2020, set aside the assessment order u/s 143(3) dated