DEPUTY COMMISSIONER OF INCOME TAX, CENTAL CIRCLE, SAMBALPUR vs. SMT. INDRANI PATNAIK, ROURKELA

In the result, all the four appeals of the Revenue are dismissed

10B of\nthe Act or Section 14A of the Act or commission paid to foreign\nagents, etc. These petitions deserve to be detagged from the group\nof petitions to be disposed of by this order.\n8. The Hon'ble Bombay High Court had also considered the decision\nof the Hon'ble supreme Court in the case of Raymond Woollen Mills

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, SAMBALPUR vs. SMT. INDRANI PATNAIK, ROURKELA

In the result, all the four appeals of the Revenue are dismissed

10B of\nthe Act or Section 14A of the Act or commission paid to foreign\nagents, etc. These petitions deserve to be detagged from the group\nof petitions to be disposed of by this order.\n8. The Hon'ble Bombay High Court had also considered the decision\nof the Hon'ble supreme Court in the case of Raymond Woollen Mills

GRAM VIKAS TRUST,BERHAMPUR vs. ITO, EXEMPTION WARD, BERAMPUR

In the result, both the appeals filed by the assessee for AYs 2014-

Bench: Shri Duvvuru Rl Reddy(Kz) & Shri Rakesh Mishra

reassessment proceeding is filing of the same within the time allowed for furnishing the return of income under section 139(4). Therefore, the revenue has not been able to point out any reasons why the aforesaid two decisions should not be applied in the facts of the present case to reject the appeal. [Para 12]” 3.1. Further, reliance was placed

GRAM VIKAS TRUST,BERHAMPUR vs. ITO,EXEMPTION WARD, BERAMPUR

In the result, both the appeals filed by the assessee for AYs 2014-

Bench: Shri Duvvuru Rl Reddy(Kz) & Shri Rakesh Mishra

reassessment proceeding is filing of the same within the time allowed for furnishing the return of income under section 139(4). Therefore, the revenue has not been able to point out any reasons why the aforesaid two decisions should not be applied in the facts of the present case to reject the appeal. [Para 12]” 3.1. Further, reliance was placed

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