ROLAND INSTITUTE OF PHARMACEUTICAL SCIENCES,GANJAM vs. CHEIF CIT, BHUBANESWAR

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

253 and 284 reveal that the nature of the said fixed assets is nothing but computers, furniture, lab equipment, specialized laboratory for carrying out educational activities only. An institution wise :- 28 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur chart also forms part of the case files to this effect. We sought to know from the Revenue side

ROLAND EDUCATIONAL & CHARITABLE TRUST,BERHAMPUR vs. DCIT, BERHAMPUR CIRCLE, BERHAMPUR

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

253 and 284 reveal that the nature of the said fixed assets is nothing but computers, furniture, lab equipment, specialized laboratory for carrying out educational activities only. An institution wise :- 28 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur chart also forms part of the case files to this effect. We sought to know from the Revenue side

ROLAND EDUCATIONAL & CHARITABLE TRUST,BERHAMPUR vs. DCIT, BERHAMPUR CIRCLE, BERHAMPUR

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

253 and 284 reveal that the nature of the said fixed assets is nothing but computers, furniture, lab equipment, specialized laboratory for carrying out educational activities only. An institution wise :- 28 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur chart also forms part of the case files to this effect. We sought to know from the Revenue side

ROLAND INSTITUTE OF PHARMACEUTICAL SCIENCES,GANJAM vs. CHEIF CIT, BHUBANESWAR

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

253 and 284 reveal that the nature of the said fixed assets is nothing but computers, furniture, lab equipment, specialized laboratory for carrying out educational activities only. An institution wise :- 28 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur chart also forms part of the case files to this effect. We sought to know from the Revenue side

ROLAND EDUCATIONAL & CHARITABLE TRUST,GANJAM vs. CHEIF CIT, BHUBANESWAR

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

253 and 284 reveal that the nature of the said fixed assets is nothing but computers, furniture, lab equipment, specialized laboratory for carrying out educational activities only. An institution wise :- 28 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur chart also forms part of the case files to this effect. We sought to know from the Revenue side

RONALD EDUCATIONAL & CHARITABLE TRUST,GANJAM vs. CHEIF CIT, BHUBANESWAR

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

253 and 284 reveal that the nature of the said fixed assets is nothing but computers, furniture, lab equipment, specialized laboratory for carrying out educational activities only. An institution wise :- 28 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur chart also forms part of the case files to this effect. We sought to know from the Revenue side

ROLAND EDUCATIONAL & CHARITABLE TRUST,GANJAM vs. CHEIF CIT, BHUBANESWAR

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

253 and 284 reveal that the nature of the said fixed assets is nothing but computers, furniture, lab equipment, specialized laboratory for carrying out educational activities only. An institution wise :- 28 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur chart also forms part of the case files to this effect. We sought to know from the Revenue side

ROLAND INSTITUTE OF PHARMACEUTICAL SCIENCES,GANJAM vs. CHEIF CIT, BHUBANESWAR

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

253 and 284 reveal that the nature of the said fixed assets is nothing but computers, furniture, lab equipment, specialized laboratory for carrying out educational activities only. An institution wise :- 28 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur chart also forms part of the case files to this effect. We sought to know from the Revenue side

ROLAND EDUCATIONAL & CHARITABLE TRUST,GANJAM vs. CHEIF CIT, BHUBANESWAR

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

253 and 284 reveal that the nature of the said fixed assets is nothing but computers, furniture, lab equipment, specialized laboratory for carrying out educational activities only. An institution wise :- 28 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur chart also forms part of the case files to this effect. We sought to know from the Revenue side

ROLAND INSTITUTE OF PHARMACEUTICAL SCIENCES,GANJAM vs. CHEIF CIT, BHUBANESWAR

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

253 and 284 reveal that the nature of the said fixed assets is nothing but computers, furniture, lab equipment, specialized laboratory for carrying out educational activities only. An institution wise :- 28 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur chart also forms part of the case files to this effect. We sought to know from the Revenue side

ROLAND EDUCATIONAL & CHARITABLE TRUST,GANJAM vs. CHEIF CIT, BHUBANESWAR

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

253 and 284 reveal that the nature of the said fixed assets is nothing but computers, furniture, lab equipment, specialized laboratory for carrying out educational activities only. An institution wise :- 28 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur chart also forms part of the case files to this effect. We sought to know from the Revenue side

ROLAND EDUCATIONAL & CHARITABLE TRUST,BERHAMPUR vs. DCIT, BERHAMPUR CIRCLE, BERHAMPUR

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

253 and 284 reveal that the nature of the said fixed assets is nothing but computers, furniture, lab equipment, specialized laboratory for carrying out educational activities only. An institution wise :- 28 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur chart also forms part of the case files to this effect. We sought to know from the Revenue side

ROLAND INSTITUTE OF PHARMACEUTICAL SCIENCES,GANJAM vs. CHEIF CIT, BHUBANESWAR

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

253 and 284 reveal that the nature of the said fixed assets is nothing but computers, furniture, lab equipment, specialized laboratory for carrying out educational activities only. An institution wise :- 28 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur chart also forms part of the case files to this effect. We sought to know from the Revenue side

ROLAND EDUCATIONAL & CHARITABLE TRUST,GANJAM vs. CHEIF CIT, BHUBANESWAR

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

253 and 284 reveal that the nature of the said fixed assets is nothing but computers, furniture, lab equipment, specialized laboratory for carrying out educational activities only. An institution wise :- 28 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur chart also forms part of the case files to this effect. We sought to know from the Revenue side

ITO, KHURDA vs. BULARAM DALAI, KHURDA

In the result, appeal of the Revenue is dismissed

2 LTD. [1999] 237 ITR 13 (SC), the Ld. CIT(A) was not correct in cancelling the reassessment proceeding for the assessment year 2009-10 which was initiated by the A.O on the basis of Revenue Audit Party's objection. 4. Any other grounds, if any, shall be pressed at the time of hearing. 3. Brief facts of the case

SAHOO DISTRIBUTERS PRIVATE LIMITED,JAJPUR vs. ASSTT. CIT, CENTRAL CIRCLE, CUTTACK

In the result, appeals of the assessee stand partly allowed for statistical purposes

Bench: Before Shri George Mathanmember & Manish Agarwal

2. For that, the learned CIT(A) has committed gross error of law as well as of fact, in dismissing the appeal of the Appellant Company and in confirming the penalty order passed by the learned A.O., for non- compliance to the statutory notice issued u/s. 142(1) of the Act, dated 09.08.2021, particularly when, the said notice was issued

SAHOO DIOSTRIBUTERS PRIVATE LIMITED,JAJPUR vs. ASSTT.CIT, CENTRAL CIRCLE, CUTTACK

In the result, appeals of the assessee stand partly allowed for statistical purposes

Bench: Before Shri George Mathanmember & Manish Agarwal

2. For that, the learned CIT(A) has committed gross error of law as well as of fact, in dismissing the appeal of the Appellant Company and in confirming the penalty order passed by the learned A.O., for non- compliance to the statutory notice issued u/s. 142(1) of the Act, dated 09.08.2021, particularly when, the said notice was issued

SAHOO DISTRIBUTERS PRIVATE LIMITED,JAJPUR vs. ASST,CIT, CENTRAL CIRCLE , AAYAKAR BHAWAN

In the result, appeals of the assessee stand partly allowed for statistical purposes

Bench: Before Shri George Mathanmember & Manish Agarwal

2. For that, the learned CIT(A) has committed gross error of law as well as of fact, in dismissing the appeal of the Appellant Company and in confirming the penalty order passed by the learned A.O., for non- compliance to the statutory notice issued u/s. 142(1) of the Act, dated 09.08.2021, particularly when, the said notice was issued