M/S. L.A.DEVELOPERS,BHUBANESWAR vs. CIT, BHUBANESWAR

In the result, appeal of the assessee stands dismissed

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaassessment Year : 2008-2009 2009 M/S. M/S. L.A.Developers, L.A.Developers, Hig Hig-47, Vs. Cit, 2Nd Floor, Floor, Jayadev Jayadev Bhubaneswar. Bhubaneswar. Vihar, Bhubaneswar. Vihar, Bhubaneswar. Pan/Gir No. No.Aacfl 6157 D (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri P.C.Sethi, Ar , Ar Revenue By : Shri M.K.Gautam, Cit (Dr) Date Of Hearing : 02 /6/ 20 / 2022 Date Of Pronouncement : 02 / /6/2022 O R D E R

10B of the IT Act for the relevant assessment year. There is a distinction between merely calling for information on a particular issue and considering such information with due application of mind if and when such information is actually provided by the Assessee.” 9. It was the submission that just because the details had been called

SRI DATTATREYA SAI ASHRAM TRUST,BHUBANESWAR vs. ITO EXEMPTION , BHUBANESWAR

In the result, appeal of the assessee is allowed

10B and the copy of the resolution for 2 accumulation of the unutilized income. The ld. CIT(A) vide an order dated 03.11.2017 in appeal No.265/2016-17 had for the purpose of necessary verification with regard to the claim of the assessee in respect of the accumulation, have restored the issue to the file of AO. The AO again passed