MSL FISH TRADERS PRIVATE LIMITED,BHUBANESWAR vs. DY.CIT, CENTRAL CIRCLE-2, BHUBANESWAR

In the result, both the appeals of the assessee stand allowed

Bench: Shri George Mathan & Shri Rajesh Kumarआयकर अपील सं/Ita Nos.332 & 333/Ctk/2025 ("नधा"रण वष" / Assessment Years: 2017-18 & 2018-19) Msl Fish Traders Private Limited, Vs Dcit, Central Circle-2, Rooom No.14, Fish Market, Unit-4, Bhubaneswar. Bhubaneswar. Pan No. : Aajcm 1080 E (अपीलाथ" /Appellant) .. (""यथ" / Respondent) "नधा"रती क" ओर से /Assessee By : Shri D.Parida, Ca & Shri Chitrasen Parida, Adv राज"व क" ओर से /Revenue By : Shri Ashim Kumar Chakraborty, Ld Cit Dr सुनवाई क" तार"ख / Date Of Hearing : 3 /12/2025 घोषणा क" तार"ख/Date Of Pronouncement : 3 /12/2025 आदेश / O R D E R Per Bench : These Are Appeals Filed By The Assessee Against The Separate Orders Dated 31.3.2025 Passed By Ld Cit(A), Bhubaneswar-2 In Appeal No.Cit(A), Bhubaneswar-2/11252/2017-18 For The Assessment Years 2017-18 & 2018-19, Respectively. 2. Shri D.Parida & Shri Chitrasen Parida, Ld Ars Appeared For The Assessee & Shri Ashim Kumar Chakraborty, Ld Cit Dr Appeared For The Revenue. 3. It Was Submitted By Ld Ar That The Assessee Has Filed Written Submission, Which Reads As Follows:

119 of the Act are certainly binding on the Department. In Commissioner of Customs v. Indian Oil Corporation Ltd. 2004 (165) E.L.T. 257 (S.C.) the Supreme Court observed as under: “Despite the categorical language of the clarification by the Constitution Bench, the issue was again sought to be raised before 15 आयकर अपील सं/ITA Nos.332 & 333/CTK/2025 ("नधा"रण वष

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

119(2)(b) of the Act.” 3. We will first take up the appeal in ITA No. 436/CTK/2024. Brief facts of the case are that the assessee filed the return of income which was processed u/s 143(1)(a) of the Act by the CPC in which the claim of exemption was denied. Aggrieved with the intimation, the assessee moved

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

119(2)(b) of the Act.” 3. We will first take up the appeal in ITA No. 436/CTK/2024. Brief facts of the case are that the assessee filed the return of income which was processed u/s 143(1)(a) of the Act by the CPC in which the claim of exemption was denied. Aggrieved with the intimation, the assessee moved

SOUMENDRA KUMAR MOHANTY,BHUBANESWAR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2 BHUABENSWAR, BHUBANESWAR

In the result, appeals in ITA No

Bench: SHRI GEORGE MATHAN (Judicial Member), SHRI RAJESH KUMAR (Accountant Member)

119 of the Act are certainly binding on the Department. In Commissioner of Customs v. Indian Oil Corporation Ltd. 2004 (165) E.L.T. 257 (S.C.) the Supreme Court observed as under: "Despite the categorical language of the clarification by the Constitution Bench, the issue was again sought to be raised before a Bench of three Judges in Central Board of Central

AVINANDITA MOHANTY,BHUBANESWAR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2 , BHUABENSWAR

In the result, appeals in ITA No

Bench: SHRI GEORGE MATHAN (Judicial Member), SHRI RAJESH KUMAR (Accountant Member)

119 of the Act are certainly binding on the Department. In Commissioner of Customs v. Indian Oil Corporation Ltd. 2004 (165) E.L.T. 257 (S.C.) the Supreme Court observed as under: "Despite the categorical language of the clarification by the Constitution Bench, the issue was again sought to be raised before a Bench of three Judges in Central Board of Central

AVINANDITA MOHANTY,BHUBANESWAR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2 BHUABENSWAR, BHUBANESWAR

In the result, appeals in ITA No

Bench: SHRI GEORGE MATHAN (Judicial Member), SHRI RAJESH KUMAR (Accountant Member)

119 of the Act are certainly binding on the Department. In Commissioner of Customs v. Indian Oil Corporation Ltd. 2004 (165) E.L.T. 257 (S.C.) the Supreme Court observed as under: "Despite the categorical language of the clarification by the Constitution Bench, the issue was again sought to be raised before a Bench of three Judges in Central Board of Central

CHOUDHURY SWAPAN KUMAR MOHAPATRA,BALASORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, BHUBANESWAR, BHUBANESWAR

In the result, all the appeals of the assessees are allowed

Bench: SHRI GEORGE MATHAN (Judicial Member), SHRI MANISH AGARWAL (Accountant Member)

119 of the Act are certainly binding on the Department. In Commissioner of Customs v. Indian Oil Corporation Ltd. 2004 (165) E.L.T. 257 (S.C.) the Supreme Court observed as under: "Despite the categorical language of the clarification by the Constitution Bench, the issue was again sought to be raised before a Bench of three Judges in Central Board of Central

M/S. JAYA MANGALA CONSTRUCTION,KORAPUT vs. ITO, WARD-1, JEYPORE

In the result, appeal filed by the assessee is allowed

Bench: Shri N.S Sainiassessment Year :2006-07

119 ITR 996 (SC),wherein, it was held that information of an internal audit party of the Income Tax Department on a point of law cannot be regarded as “information” within the meaning of Section 147(b) of the I.T.Act, 1961. He submitted that the issue of depreciation on vehicles was allowable to the assessee

GANESH KUMAR SHARMA,CUTTACK vs. ITO, WARD-1, CUTTACK

In the result, appeal of the assessee is allowed on the legal as well as on merits also

119 OF THE INCOME-TAX ACT, 1961 -INCOME- TAXAUTHORITIES -INSTRUCTIONS TO SUBORDINATE AUTHORITIES INSTRUCTION NO. 1/2011 [F. NO. 187/12/2010-IT(A-I)], DATED 31-1-2011 References have been received by the Board from a large number of taxpayers, especially from mofussil areas, that the existing monetary limits for assigning cases to ITOs and DCs/ACs is causing hardship to the taxpayers

RUKMANI INFRA PROJECTS PVT. LTD.,BHUBANESWAR vs. ACIT, CIRCLE-1(2), BHUBANESWAR

In the result, the appeal of the assessee is partly allowed for statistical purposes

Bench: Shri Chandra Mohan Garg, Jm & Shri Arun Khodpia, Am आयकर अपीऱ सं./Ita No.358/Ctk/2017 (नििाारण वषा / Assessment Year :2013-2014) Rukmani Infra Projects Ltd., Vs Acit, Circle-1(2), Bhubaneswar Plot No.251, District Centre, C.S.Pur, Bhubaneswar-16 Pan No. : Aaecr 1585 L (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. यनधागररती की ओर से /Assessee By : None : Shri Manoj Kumar Goutam, Cit-Dr राजस्व की ओर से /Revenue By सुनवाई की तारीख / Date Of Hearing : 08/03/2022 घोषणा की तारीख/Date Of Pronouncement : 30/03/2022 आदेश / O R D E R Per Arun Khodpia, Am : This Appeal Filed By The Assessee Has Been Directed Against The Order Passed By The Ld. Cit(A)-1, Bhubaneswar, Dated 16.06.2017, For The Assessment Year 2013-2014. 2. Brief Facts Of The Case Extracted From The Available Records Are That, The Assessee, A Company Incorporated Under The Companies Act, 1956, Engaged In The Business Of Erection, Commissioning, Technical & Maintenance Service To Different Power Plants. The Return Of Income For The Ay 2013-14 Was Filed By The Assessee On 01.10.2013 Declaring A Total Income Of Rs.1,65,91,030/-. The Case Of The Assessee Was Selected Under Cass. Notice U/S 143(2) & 143(1) Were Issued & Served On The Assessee. Assessment Proceedings Were Completed By The Ao & Concluded With An Addition Of Rs.3,58,95,574/- Under Four Different

119). 10. The section 43B of the Act covers only employer's contribution and does not cover employees' contribution, sometimes they have been applied to the provision of section 43B on employees' contribution as well and allowed the deduction to employer even if the employees' contribution is deposited by the due date of filing Income Tax Return (ITR) as mentioned

ACIT, BHUBANESWAR vs. M/S. NEELACHAL GRAMYA BANK, BHUBANESWAR

In the result, appeal filed by the revenue and cross objection

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

reassessment proceedings: Indian & Eastern Newspaper Society vs. CIT (1979) 119 ITR 996 (SC). Exchange Ahmedabad vs. ACIT (1997) 227 ITR 906 (Guj) CIT vs. Lucuns TVS Ltd. (2001) 249 ITR 306 (SC) Purity Tech Textiles Pvt. Ltd. v. ACIT (2010) 325 ITR 459 (Bom) Adani Exports vs. DCIT (1999) 240 ITR 224 (G uj) Asian Cere Information Services

M/S- RAWAT BALAJI (JOINT VENTURE),JHARSUGUDA vs. PRILNCIPAL, CIT, SAMBALPUR

In the result, appeal of the assessee in ITA No

Bench: Shri C.M. Garg, Jm & Shri Manish Borad, Am आयकर अपीऱ सं./Ita Nos.193/Ctk/2019 (नििाारण वषा / Assessment Year :2014-2015) M/S Rawats-Balaji(Jv), Vs Pr.Cit, Sambalpur At/Po-Belpahar(Rs), Dist : Jharsuguda Pan No. : Aabar 9061 J Tan No. : Bbnr01647 C & आयकर अपीऱ सं./Ita Nos.194/Ctk/2019 (नििाारण वषा / Assessment Year :2014-2015) M/S Sbepl-Gril(Jv), Vs Pr.Cit, Sambalpur At/Po-Belpahar(Rs), Dist : Jharsuguda Pan No. : Aafas 2639 R Tan No. : Bbns04348 B & आयकर अपीऱ सं./Ita Nos.195/Ctk/2019 (नििाारण वषा / Assessment Year :2014-2015) Shree Balaji Engicons Pvt Ltd Vs Pr.Cit, Sambalpur At/Po-Belpahar(Rs), Dist : Jharsuguda Pan No. : Aagcs 4292 P Tan No. : Bbns00091 A (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ननधाारिती की ओर से /Assessee By : Shri Satyanarayan Agarwal, Ar िाजस्व की ओर से /Revenue By : Shri M.K.Gautam, Citdr सुनवाई की तािीख / Date Of Hearing : 26/10/2021 घोषणा की तािीख/Date Of Pronouncement : 23/12/2021 आदेश / O R D E R Per Bench: These Three Appeals Have Been Filed By Three Different Assessees Against The Order Passed By The Pr.Cit, Sambalpur, U/S.263 Of The Act, All Dated 30.03.2019 For The Assessment Year 2014-2015. 2

section 80-IA(4) of the Act in respect of the development of eligible infrastructural facilities. 41 ITA Nos.193-195/CTK/2019 19. Ld. AR also pointed out that the assessee was assigned full responsibility to do all acts for execution and completion of work right from the beginning till handing over of the project to the contractee. The contract

M/S- SBEP-GRIL(JOINT VENTURE),JHARSUGUDA vs. PRINCIPAL CIT, SAMBALPUR

In the result, appeal of the assessee in ITA No

Bench: Shri C.M. Garg, Jm & Shri Manish Borad, Am आयकर अपीऱ सं./Ita Nos.193/Ctk/2019 (नििाारण वषा / Assessment Year :2014-2015) M/S Rawats-Balaji(Jv), Vs Pr.Cit, Sambalpur At/Po-Belpahar(Rs), Dist : Jharsuguda Pan No. : Aabar 9061 J Tan No. : Bbnr01647 C & आयकर अपीऱ सं./Ita Nos.194/Ctk/2019 (नििाारण वषा / Assessment Year :2014-2015) M/S Sbepl-Gril(Jv), Vs Pr.Cit, Sambalpur At/Po-Belpahar(Rs), Dist : Jharsuguda Pan No. : Aafas 2639 R Tan No. : Bbns04348 B & आयकर अपीऱ सं./Ita Nos.195/Ctk/2019 (नििाारण वषा / Assessment Year :2014-2015) Shree Balaji Engicons Pvt Ltd Vs Pr.Cit, Sambalpur At/Po-Belpahar(Rs), Dist : Jharsuguda Pan No. : Aagcs 4292 P Tan No. : Bbns00091 A (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ननधाारिती की ओर से /Assessee By : Shri Satyanarayan Agarwal, Ar िाजस्व की ओर से /Revenue By : Shri M.K.Gautam, Citdr सुनवाई की तािीख / Date Of Hearing : 26/10/2021 घोषणा की तािीख/Date Of Pronouncement : 23/12/2021 आदेश / O R D E R Per Bench: These Three Appeals Have Been Filed By Three Different Assessees Against The Order Passed By The Pr.Cit, Sambalpur, U/S.263 Of The Act, All Dated 30.03.2019 For The Assessment Year 2014-2015. 2

section 80-IA(4) of the Act in respect of the development of eligible infrastructural facilities. 41 ITA Nos.193-195/CTK/2019 19. Ld. AR also pointed out that the assessee was assigned full responsibility to do all acts for execution and completion of work right from the beginning till handing over of the project to the contractee. The contract

SHREE BALAJI ENGICONS PVT. LTD,JHARSUGUDA vs. PRINCIPAL CIT, SAMBALPUR

In the result, appeal of the assessee in ITA No

Bench: Shri C.M. Garg, Jm & Shri Manish Borad, Am आयकर अपीऱ सं./Ita Nos.193/Ctk/2019 (नििाारण वषा / Assessment Year :2014-2015) M/S Rawats-Balaji(Jv), Vs Pr.Cit, Sambalpur At/Po-Belpahar(Rs), Dist : Jharsuguda Pan No. : Aabar 9061 J Tan No. : Bbnr01647 C & आयकर अपीऱ सं./Ita Nos.194/Ctk/2019 (नििाारण वषा / Assessment Year :2014-2015) M/S Sbepl-Gril(Jv), Vs Pr.Cit, Sambalpur At/Po-Belpahar(Rs), Dist : Jharsuguda Pan No. : Aafas 2639 R Tan No. : Bbns04348 B & आयकर अपीऱ सं./Ita Nos.195/Ctk/2019 (नििाारण वषा / Assessment Year :2014-2015) Shree Balaji Engicons Pvt Ltd Vs Pr.Cit, Sambalpur At/Po-Belpahar(Rs), Dist : Jharsuguda Pan No. : Aagcs 4292 P Tan No. : Bbns00091 A (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ननधाारिती की ओर से /Assessee By : Shri Satyanarayan Agarwal, Ar िाजस्व की ओर से /Revenue By : Shri M.K.Gautam, Citdr सुनवाई की तािीख / Date Of Hearing : 26/10/2021 घोषणा की तािीख/Date Of Pronouncement : 23/12/2021 आदेश / O R D E R Per Bench: These Three Appeals Have Been Filed By Three Different Assessees Against The Order Passed By The Pr.Cit, Sambalpur, U/S.263 Of The Act, All Dated 30.03.2019 For The Assessment Year 2014-2015. 2

section 80-IA(4) of the Act in respect of the development of eligible infrastructural facilities. 41 ITA Nos.193-195/CTK/2019 19. Ld. AR also pointed out that the assessee was assigned full responsibility to do all acts for execution and completion of work right from the beginning till handing over of the project to the contractee. The contract

SMT. MAMTA SHARMA,BARGARH vs. PRINCIPAL CIT (CENTRAL) , VISAKHAPATNAM

In the result, appeal of the assessee is allowed

Bench: S/Shrichandra Mohan Garg & Manish Boradassessment Year :2012-13 Smt. Mamta Sharma, Ward Vs. Pr. Cit(Central), Visakhapatnam No.10, Near Govt. Bus Stand, Dist: Baragarh Pan/Gir No.Agvps 4382 G (Appellant) .. ( Respondent) Assessee By : Shri P.K.Mishra, Ar Revenue By : Shri M.K.Gautam, Cit (Dr) Date Of Hearing : 21/10/ 2021 Date Of Pronouncement :10/12/2021 O R D E R

119 (Madras), ld. Counsel submitted that the Hon‟ble Madras High Court in the case of Virtusa Consulting Services (P) Ltd. (supra) has held that where AO after conducting an enquiry, calling for documents and records from assessee and after considering such documents submitted by the assessee and discussing case with the assessee, allowed claim

SIBA NARAYAN ROUT,BHADRAK vs. ACIT, BALASORE CIRCLE, BALASORE

In the result, appeal filed by the assessee is allowed

119 ITR 996 (SC),wherein, it was held that information of an internal audit party of the Income Tax Department on a point of law cannot be regarded as “information” within the meaning of Section 147(b) of the I.T.Act, 1961. 8. On the other hand, ld D.R. supported the orders of lower authorities. 9. We have heard the rival

ACIT, SAMBALPUR vs. M/S MAHANADI COALFIELDS LTD, SAMBALPUR

In the result, the appeal is allowed

Bench: Shri N.S.Saini, Am & Shri Pavan Kumar Gadale, Jm आयकर अपील सं./Ita No.396/Ctk/2013 (धनधाारण वषा / Assessment Year :2008-2009) Acit, Circle-2(1), Sambalpur Vs. M/S Mahanadi Coalfields Ltd., Jagriti Vihar, Burla, Sambalpur स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No. : Aabcm 5188 P (अपीलाथी /Appellant) (प्रत्यथी / Respondent) .. राजस्व की ओर से /Revenue By : Shri Kunal Singh, Citdr निर्ााररती की ओर से /Assessee By : Shri S.S.Poddar/N.Kedia, Ar सुनवाई की तारीख / Date Of Hearing : 04/10/2017 घोषणा की तारीख/Date Of Pronouncement 09/10/2017 आदेश / O R D E R Per Shri Pavan Kumar Gadale, Jm: The Revenue Has Filed An Appeal Against The Order Of Cit(A), Cuttack, In Appeal No.0403/2012-13, Dated 23.05.2013, Passed U/S.147/143(3)/250 Of The Income Tax Act, 1961 For The Assessment Year 2008-2009, Wherein The Revenue Has Raised The Following Grounds :- 1. Whether The Learned First Appellate Authority Was Justified In Relying On Writ Cases Ignoring The Fact That Specific Findings In Writ-Petitions Can Not Be Straightaway Applied To Other Cases. 2. Whether The Learned Appellate Authority Was Justified To Hold That There Is Change In Opinion Of The Assessing Officer Regarding Admissibility / Inadmissibility Of Expenditure While Proceeding U/S.147 Of The 1.T. Act,1961 As Compared To His Findings In The Original Assessment Order. 3. Whether The Ld. First Appellate Authority Was Justified To Delete The Disallowance Of Rs.696.10 Lakhs Made By The Assessing Officer Towards 'Prior Period Expenses', Totally Ignoring The Findings Of The Assessing Officer. 4. Whether The Learned First Appellate Authority Was Justified To Delete The Disallowance Of Rs.631.34 Lakhs Made By The Assessing Officer Towards `Unpaid Statutory Liability' Under Section 43B Of The I.T. Act,1961, Totally Ignoring The Findings Of The Assessing Officer.

Section 147 of the Act, which reads:- “Explanation 1.—Production before the Assessing Officer of account books or other evidence from which material evidence could with due diligence have been discovered by the Assessing Officer will not necessarily amount to disclosure within the meaning of the foregoing proviso.” And also relied on the decision of the Hon’ble Supreme Court