KALINGA INSTITUTE OF INDUSTRIAL TECHNOLOGY,PATIA BHUNANESWAR vs. CIT(EXEMPTION), HYDERABAD
In the result, appeal of the assessee is allowed
ITA 177/CTK/2024[2018-19]Status: HeardITAT Cuttack15 Jul 2024AY 2018-19
Bench: Shri George Mathan & Shri Manish Agarwalआयकर अऩीऱ सं/Ita No.177/Ctk/2024 (ननधाारण वषा / Assessment Year : 2018-2019) Kalinga Institute Of Industrial Vs Cit (Exemption), Hyderabad Technology, Patia, Bhubaneswar Pan No. :Aaatk 3103 C (अऩीऱाथी /Appellant) .. (प्रत्यथी / Respondent) ननधााररती की ओर से /Assessee By : Shri S.K.Agrawalla, Ca राजस्व की ओर से /Revenue By : Shri Sanjay Kumar, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 15/07/2024 घोषणा की तारीख/Date Of Pronouncement : 15/07/2024
For Appellant: Shri S.K.Agrawalla, CAFor Respondent: Shri Sanjay Kumar, CIT-DR
Section 142(1)Section 143(1)Section 143(3)Section 154Section 263
207 (Orissa), as read out by the ld. CIT-DR, categorically shows that after hearing the assessee, to pass an order by making "such enquiry as he deems necessary". In the present case, clearly no enquiry has been done by the ld. CIT(E). The Hon'ble Jurisdictional High Court of Orissa in the said case further goes