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

1) of the Act refers to expenditure incurred\nby an Assessee \"for any purpose which is an offence\" or \"which is\nprohibited by law\". Such expenditure is not deemed to be incurred for\nthe purpose of business and no deduction or allowance can be made\nin respect of such expenditure. This does not imply that the character\nof the very

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

1) of the Act refers to expenditure incurred\nby an Assessee \"for any purpose which is an offence\" or \"which is\nprohibited by law\". Such expenditure is not deemed to be incurred for\nthe purpose of business and no deduction or allowance can be made\nin respect of such expenditure. This does not imply that the character\nof the very

SANKAR PATRO,GANJAM vs. INCOME TAX OFFICER, WARD-1, BERHAMPUR

In the result, appeal of the assessee is allowed

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

173 taxmann.com 582 (para 10 to 10.2). 3 iii) Order of ITAT Pune, in DCIT Vs. Kolte Patil Integrated Townships Ltd. ITA Nos. 2023 and 2011/PUN/2024 Dt.10.03.2025 (para 44 and 45). Copy of the above case laws are enclosed. PRAYER The assessee humbly pray that the reassessment notice u/s.148 of the IT Act dated 23.08.2022 is barred by limitation, illegal

BAJRANG ENGINEERS PRIVATE LIMITED,ROURKELA vs. ACIT,CENTRAL CIRCLE, SAMBALPUR

In the result, appeal of the assessee is allowed

Bench: Shri George Mathan & Shri Arun Khodpiabajrang Engineers Pvt. Ltd. J-3/4, Civil Township, Rourkela-769004 Pan No.Aacca 6655 L …………….. Assessee Versus The Acit, Central Circle, Sambalpur ………………Revenue

reassessed, whereas section 153C comes into play only upon proving that during course of search some incriminating material pertaining to a third party is found. In other words section 153A provides for making an assessment in respect of each assessment year falling within six assessment years, upto the date of search, whereas section 153C refers to issuance of notice