MAA PAHADWALI RICE MILL,BOUDH, ODISHA vs. ITO, WARD, PHULBANI, PHULBANI
In the result, appeal of the assessee stands partly allowed for statistical purposes
ITA 354/CTK/2024[2017-18]Status: DisposedITAT Cuttack23 Sept 2024AY 2017-18
Bench: Before Shri George Mathanmember & Manish Agarwal Manish Agarwalassessment Year : 2017-18 Maa Pahadwali Rice Mill, Maa Pahadwali Rice Mill, Vs. Ito, Ward, Phulbani Ito, Ward, Phulbani Kamalpur, Po: Telibandha, Kamalpur, Po: Telibandha, Dist: Boudh. Pan/Gir No. No.Aaufm 3720 D (Appellant (Appellant) .. ( Respondent Respondent) Assessee By Assessee By : Shri J.M.Pattnaik & Subit Sahu, Advs J.M.Pattnaik & Subit Sahu, Advs Revenue By : Shri Sanjay Kumar, Cit Sanjay Kumar, Cit Dr Date Of Hearing : 23/9/202 24 Date Of Pronouncement : 23/9/20 024 O R D E R Per Bench
For Appellant: Shri J.M.Pattnaik & Subit Sahu, AdvsFor Respondent: Shri Sanjay Kumar, CIT
Section 142(1)Section 147Section 282(1)Section 68
245/- was made which is in clear violation of principles of natural justice. It was the submission that the Assessing
Officer has passed assessment order u/s.147/144 r.w.s 144B of the Act making addition u/s.68 of the Act of the cash deposits made in the cash credit account standing in State of Bank of India without considering the facts