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133 results for “reassessment”+ Section 10(20)clear

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Key Topics

Section 26385Section 14785Section 14882Section 143(3)68Addition to Income59Section 271A45Section 1042Section 153A28Disallowance27Reopening of Assessment

ROLAND EDUCATIONAL & CHARITABLE TRUST,GANJAM vs. CHEIF CIT, BHUBANESWAR

Appeals are allowed in above terms

ITA 261/CTK/2019[2010-11]Status: DisposedITAT Cuttack15 Feb 2021AY 2010-11

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri S.K. TulsiyanFor Respondent: Shri M.K. Goutham, CIT-DR
Section 10

20: The Permanent Trustees may appoint THREE more Trustees of their choice £0 function as co-trustees and their tenure of office shall be not more than two 'ears from the date of appointment unless they are re- nominated for further period Clause 21: The temporary Co-managing Trustee will exercise their duties as co-trustees subject to the control

ROLAND INSTITUTE OF PHARMACEUTICAL SCIENCES,GANJAM vs. CHEIF CIT, BHUBANESWAR

Appeals are allowed in above terms

ITA 270/CTK/2019[2012-13]Status: Disposed

Showing 1–20 of 133 · Page 1 of 7

25
Section 153D23
Limitation/Time-bar23
ITAT Cuttack
15 Feb 2021
AY 2012-13

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri S.K. TulsiyanFor Respondent: Shri M.K. Goutham, CIT-DR
Section 10

20: The Permanent Trustees may appoint THREE more Trustees of their choice £0 function as co-trustees and their tenure of office shall be not more than two 'ears from the date of appointment unless they are re- nominated for further period Clause 21: The temporary Co-managing Trustee will exercise their duties as co-trustees subject to the control

ROLAND INSTITUTE OF PHARMACEUTICAL SCIENCES,GANJAM vs. CHEIF CIT, BHUBANESWAR

Appeals are allowed in above terms

ITA 266/CTK/2019[2008--09]Status: DisposedITAT Cuttack15 Feb 2021

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri S.K. TulsiyanFor Respondent: Shri M.K. Goutham, CIT-DR
Section 10

20: The Permanent Trustees may appoint THREE more Trustees of their choice £0 function as co-trustees and their tenure of office shall be not more than two 'ears from the date of appointment unless they are re- nominated for further period Clause 21: The temporary Co-managing Trustee will exercise their duties as co-trustees subject to the control

ROLAND INSTITUTE OF PHARMACEUTICAL SCIENCES,GANJAM vs. CHEIF CIT, BHUBANESWAR

Appeals are allowed in above terms

ITA 269/CTK/2019[2011-12]Status: DisposedITAT Cuttack15 Feb 2021AY 2011-12

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri S.K. TulsiyanFor Respondent: Shri M.K. Goutham, CIT-DR
Section 10

20: The Permanent Trustees may appoint THREE more Trustees of their choice £0 function as co-trustees and their tenure of office shall be not more than two 'ears from the date of appointment unless they are re- nominated for further period Clause 21: The temporary Co-managing Trustee will exercise their duties as co-trustees subject to the control

ROLAND INSTITUTE OF PHARMACEUTICAL SCIENCES,GANJAM vs. CHEIF CIT, BHUBANESWAR

Appeals are allowed in above terms

ITA 268/CTK/2019[2010-11]Status: DisposedITAT Cuttack15 Feb 2021AY 2010-11

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri S.K. TulsiyanFor Respondent: Shri M.K. Goutham, CIT-DR
Section 10

20: The Permanent Trustees may appoint THREE more Trustees of their choice £0 function as co-trustees and their tenure of office shall be not more than two 'ears from the date of appointment unless they are re- nominated for further period Clause 21: The temporary Co-managing Trustee will exercise their duties as co-trustees subject to the control

ROLAND EDUCATIONAL & CHARITABLE TRUST,GANJAM vs. CHEIF CIT, BHUBANESWAR

Appeals are allowed in above terms

ITA 263/CTK/2019[2012-13]Status: DisposedITAT Cuttack15 Feb 2021AY 2012-13

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri S.K. TulsiyanFor Respondent: Shri M.K. Goutham, CIT-DR
Section 10

20: The Permanent Trustees may appoint THREE more Trustees of their choice £0 function as co-trustees and their tenure of office shall be not more than two 'ears from the date of appointment unless they are re- nominated for further period Clause 21: The temporary Co-managing Trustee will exercise their duties as co-trustees subject to the control

ROLAND EDUCATIONAL & CHARITABLE TRUST,GANJAM vs. CHEIF CIT, BHUBANESWAR

Appeals are allowed in above terms

ITA 264/CTK/2019[2005-06]Status: DisposedITAT Cuttack15 Feb 2021AY 2005-06

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri S.K. TulsiyanFor Respondent: Shri M.K. Goutham, CIT-DR
Section 10

20: The Permanent Trustees may appoint THREE more Trustees of their choice £0 function as co-trustees and their tenure of office shall be not more than two 'ears from the date of appointment unless they are re- nominated for further period Clause 21: The temporary Co-managing Trustee will exercise their duties as co-trustees subject to the control

ROLAND EDUCATIONAL & CHARITABLE TRUST,BERHAMPUR vs. DCIT, BERHAMPUR CIRCLE, BERHAMPUR

Appeals are allowed in above terms

ITA 470/CTK/2019[2006-07]Status: DisposedITAT Cuttack15 Feb 2021AY 2006-07

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri S.K. TulsiyanFor Respondent: Shri M.K. Goutham, CIT-DR
Section 10

20: The Permanent Trustees may appoint THREE more Trustees of their choice £0 function as co-trustees and their tenure of office shall be not more than two 'ears from the date of appointment unless they are re- nominated for further period Clause 21: The temporary Co-managing Trustee will exercise their duties as co-trustees subject to the control

ROLAND EDUCATIONAL & CHARITABLE TRUST,BERHAMPUR vs. DCIT, BERHAMPUR CIRCLE, BERHAMPUR

Appeals are allowed in above terms

ITA 471/CTK/2019[2007-08]Status: DisposedITAT Cuttack15 Feb 2021AY 2007-08

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri S.K. TulsiyanFor Respondent: Shri M.K. Goutham, CIT-DR
Section 10

20: The Permanent Trustees may appoint THREE more Trustees of their choice £0 function as co-trustees and their tenure of office shall be not more than two 'ears from the date of appointment unless they are re- nominated for further period Clause 21: The temporary Co-managing Trustee will exercise their duties as co-trustees subject to the control

ROLAND EDUCATIONAL & CHARITABLE TRUST,GANJAM vs. CHEIF CIT, BHUBANESWAR

Appeals are allowed in above terms

ITA 265/CTK/2019[2007-08]Status: DisposedITAT Cuttack15 Feb 2021AY 2007-08

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri S.K. TulsiyanFor Respondent: Shri M.K. Goutham, CIT-DR
Section 10

20: The Permanent Trustees may appoint THREE more Trustees of their choice £0 function as co-trustees and their tenure of office shall be not more than two 'ears from the date of appointment unless they are re- nominated for further period Clause 21: The temporary Co-managing Trustee will exercise their duties as co-trustees subject to the control

ROLAND INSTITUTE OF PHARMACEUTICAL SCIENCES,GANJAM vs. CHEIF CIT, BHUBANESWAR

Appeals are allowed in above terms

ITA 267/CTK/2019[2009-10]Status: DisposedITAT Cuttack15 Feb 2021AY 2009-10

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri S.K. TulsiyanFor Respondent: Shri M.K. Goutham, CIT-DR
Section 10

20: The Permanent Trustees may appoint THREE more Trustees of their choice £0 function as co-trustees and their tenure of office shall be not more than two 'ears from the date of appointment unless they are re- nominated for further period Clause 21: The temporary Co-managing Trustee will exercise their duties as co-trustees subject to the control

ROLAND EDUCATIONAL & CHARITABLE TRUST,BERHAMPUR vs. DCIT, BERHAMPUR CIRCLE, BERHAMPUR

Appeals are allowed in above terms

ITA 469/CTK/2019[2005-06]Status: DisposedITAT Cuttack15 Feb 2021AY 2005-06

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri S.K. TulsiyanFor Respondent: Shri M.K. Goutham, CIT-DR
Section 10

20: The Permanent Trustees may appoint THREE more Trustees of their choice £0 function as co-trustees and their tenure of office shall be not more than two 'ears from the date of appointment unless they are re- nominated for further period Clause 21: The temporary Co-managing Trustee will exercise their duties as co-trustees subject to the control

ROLAND EDUCATIONAL & CHARITABLE TRUST,GANJAM vs. CHEIF CIT, BHUBANESWAR

Appeals are allowed in above terms

ITA 262/CTK/2019[2011-12]Status: DisposedITAT Cuttack15 Feb 2021AY 2011-12

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri S.K. TulsiyanFor Respondent: Shri M.K. Goutham, CIT-DR
Section 10

20: The Permanent Trustees may appoint THREE more Trustees of their choice £0 function as co-trustees and their tenure of office shall be not more than two 'ears from the date of appointment unless they are re- nominated for further period Clause 21: The temporary Co-managing Trustee will exercise their duties as co-trustees subject to the control

RONALD EDUCATIONAL & CHARITABLE TRUST,GANJAM vs. CHEIF CIT, BHUBANESWAR

Appeals are allowed in above terms

ITA 368/CTK/2019[2008-09]Status: DisposedITAT Cuttack15 Feb 2021AY 2008-09

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri S.K. TulsiyanFor Respondent: Shri M.K. Goutham, CIT-DR
Section 10

20: The Permanent Trustees may appoint THREE more Trustees of their choice £0 function as co-trustees and their tenure of office shall be not more than two 'ears from the date of appointment unless they are re- nominated for further period Clause 21: The temporary Co-managing Trustee will exercise their duties as co-trustees subject to the control

INDUSTRIAL PROMOTION AND INVESTMENT CORPORATION OF ORISSA LTD.,BHUBANESWAR vs. DCIT, CORPORATE CIRCLE-1(1), BHUBANESWAR

In the result, appeal filed by the assessee is allowed and that of the

ITA 272/CTK/2017[2010-11]Status: DisposedITAT Cuttack24 Jan 2020AY 2010-11

Bench: Shri Chandra Mohan Garg & Laxmi Prasad Sahuassessment Year : 2010-2011

For Appellant: Shri A.K.Sabat/B.K.Mohapatra, ARsFor Respondent: Shri M.K.Gautam, CIT DR
Section 115JSection 143(3)Section 147Section 148Section 14A

20 10- 201 1 submissions of the assessee and passed reassessment order under section 143(3)/147 of the Act on 24.2.2016, inter

MANAS KUMAR SWAIN,KEONJHAR vs. ITO, KEONJHAR WARD, KEONJHAR

In the result, appeal filed by the assessee is allowed

ITA 360/CTK/2016[2009-10]Status: DisposedITAT Cuttack22 Jun 2017AY 2009-10

Bench: Shri N.S Sainiassessment Year :2009-10

For Respondent: Shri D.K.Pradhan, DR
Section 143(3)Section 147Section 148Section 40A(3)Section 44A

20 09- 10 9. The Hon’ble Bombay High Court in the case of CIT vs. Jet Speed Audio Pvt Ltd.,(2015) 372 ITR 762 has held that the power to reopen is not a power to review an assessment order. At the time of passing assessment order, it is expected of the Assessing Officer that he will apply mind

SRI RABINDRA NATH PRADHAN,BHUBANESWAR vs. ITO, WARD-2(1), BHUBANESWAR

In the result, appeal filed by the assessee is allowed

ITA 490/CTK/2017[2010-11]Status: DisposedITAT Cuttack30 Apr 2019AY 2010-11

Bench: Shri Chandra Mohan Gargassessment Year: 2010-2011

For Appellant: Shri P.K.Mishra, ARFor Respondent: Shri Subhendu Dutta, DR
Section 143(3)Section 147Section 148

20 10- 201 1 10. In the case of Lokendrasingh (supra), it was held that when primary facts were already before the ITO and after some routine enquiry, the ITO could assess the income on the basis of such information, it was not open to invoke the provisions of section 147(a) of the I.T.Act and reopen the assessment even

THE BERHAMPUR CO-OPERATIVE URBAN BANK LTD.,BERHAMPUR vs. DCIT, BERHAMPUR CIRCLE, BERHAMPUR

In the result, appeal filed by the assessee is allowed

ITA 279/CTK/2016[2010-11]Status: DisposedITAT Cuttack31 Jan 2018AY 2010-11

Bench: S/Shri N.S Saini & Pavan Kumar Gadaleassessment Year : 2010-2011

For Appellant: Shri P.R.Mohanty, ARFor Respondent: Shri D.K.Pradhan, DR
Section 143(3)Section 147Section 148Section 37

20 10- 201 1 4. On appeal, the CIT(A) confirmed the reassessment order u/s.147 of the Act and upheld the addition made by the Assessing Officer. 5. Before us, ld A.R. of the assessee submitted that all the materials facts were furnished before the Assessing Officer during the original assessment.. It was further submitted that no new material

SOURAV ALLOYS AND STEEL PVT. LTD.,ANGUL vs. ACIT, CIRCLE-1(1), BHUBANESWAR

In the result, the appeal filed by the assessee is allowed

ITA 233/CTK/2016[2006-07]Status: DisposedITAT Cuttack17 Feb 2017AY 2006-07

Bench: Shri N.S Saini & Shri Aby T. Varkeyassessment Year :2006-07

For Appellant: Shri P.K.Mishra, ARFor Respondent: Shri Asit Kumar Mohapatra, CIT DR
Section 12Section 139Section 142Section 142(1)Section 143Section 143(2)Section 143(3)Section 147Section 148Section 158

10. In order to understand the controversy as to whether a notice under Section 143(2) of the Act is essential to be issued and served upon the assessee in reassessment proceedings it would be appropriate to refer to the said section. For facility, the provisions of Section 143(2) of the Act is extracted hereunder: “Section 143 (2) Where

PARADEEP PARIVAHAN PVT. LTD.,JAGATSINGHPUR vs. ACIT, CIRCLE-1(1), CUTTACK

In the result, appeal of the assessee is allowed

ITA 460/CTK/2017[2010-11]Status: DisposedITAT Cuttack10 Jun 2020AY 2010-11

Bench: Shri Chandra Mohan Garg & Laxmi Prasad Sahuassessment Year : 2010-2011

For Appellant: Shri P.R.Mohanty, ARFor Respondent: Shri J.K.Lenka, DR
Section 143(3)Section 147Section 148Section 37

20 10- 201 1 income at Rs.2,09,81,460/-. Against the assessment order, the assessee preferred appeal before the ld CIT(A) and during pendency of appeal the AO issued notice u/.s.148 of the Act for initiating reassessment proceedings u/s.147 of the Act by recording the following reasons: “The expenses “donation” is not an allowable expenses u/s.37