LALIT KUMAR JALAN,JALAN PHARMACEUTICALS vs. ITO WARD-1(1), CUTTACK

In the result, appeal of the assessee is allowed with the directions

4) of section 23, sub- section (5) of section 24, section 34-AA, section 35 and section 37 of the Wealth-tax Act, 1957 (27 of 1957), shall, with the necessary modifications, apply in relation to such reference as they apply in relation to a reference made by the Assessing Officer under sub-section (1) of section

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

section 139(4) of the Act. Therefore, filing of Form 10 during reassessment proceeding is filing of the same within

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

section 139(4) of the Act. Therefore, filing of Form 10 during reassessment proceeding is filing of the same within

M/S. BIRAJA CONSTRUCTION,JAJPUR vs. ACIT (CENTRAL CIRCLE), CUTTACK

In the result, all the three appeals of the assessee are allowed

Bench: Shri George Mathan & Shri Rajesh Kumarआयकर अऩीऱ सं/Ita No.200 To 203/Ctk/2022 (ननधाारण वषा / Assessment Year : 2013-2014 To 2016-2017) M/S Biraja Construction, Vs Acit, Central Circle, Cuttack Ganapatipur, Kodandapur, Jajpur-755001 Pan No. :Aadfb 6414 A (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee By : Shri P.K.Mishra, Advocate राजस्व की ओर से /Revenue By : Dr. Abani Kanta Nayak, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 12/10/2023 घोषणा की तारीख/Date Of Pronouncement : 12/10/2023 आदेश / O R D E R Per Bench : These Are The Appeals Filed By The Assessee Against The Order Of The Ld. Cit(A)-2, Bhubaneswar, Dated 31.10.2022, Passed In I.T.Appeal No.:Bhubaneswar-2/10113/2012-13, 2/10380/2013-14, 2/10310/2014-15 & 2/10410/2015-16, For The Assessment Years 2013-2014, 2014-2015, 2015-2016, 2016-2017, Respectively 2. It Was Submitted By The Ld. Ar That The Facts In All The Cases Are Identical. It Was The Submission That There Was A Search On The Premises Of The Assessee On 27.02.2019. Notice U/S.153A Of The Act Came To Be Issued On 07.02.2020. The Return Came To Be Filed In Response To The Notice U/S.153A Of The Act On 19.03.2020. It Was The Submission That The 2

section 153A; 4 ITA Nos.200-203/CTK/2022 (ii) all pending assessments/reassessments shall stand abated; (iii) in case any incriminating material is found/unearthed, even, in case of unabated/completed assessments, the AO would assume the jurisdiction to assess or reassess

M/S. BIRAJA CONSTRUCTION,JAJPUR vs. ACIT (CENTRAL CIRCLE), CUTTACK

In the result, all the three appeals of the assessee are allowed

Bench: Shri George Mathan & Shri Rajesh Kumarआयकर अऩीऱ सं/Ita No.200 To 203/Ctk/2022 (ननधाारण वषा / Assessment Year : 2013-2014 To 2016-2017) M/S Biraja Construction, Vs Acit, Central Circle, Cuttack Ganapatipur, Kodandapur, Jajpur-755001 Pan No. :Aadfb 6414 A (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee By : Shri P.K.Mishra, Advocate राजस्व की ओर से /Revenue By : Dr. Abani Kanta Nayak, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 12/10/2023 घोषणा की तारीख/Date Of Pronouncement : 12/10/2023 आदेश / O R D E R Per Bench : These Are The Appeals Filed By The Assessee Against The Order Of The Ld. Cit(A)-2, Bhubaneswar, Dated 31.10.2022, Passed In I.T.Appeal No.:Bhubaneswar-2/10113/2012-13, 2/10380/2013-14, 2/10310/2014-15 & 2/10410/2015-16, For The Assessment Years 2013-2014, 2014-2015, 2015-2016, 2016-2017, Respectively 2. It Was Submitted By The Ld. Ar That The Facts In All The Cases Are Identical. It Was The Submission That There Was A Search On The Premises Of The Assessee On 27.02.2019. Notice U/S.153A Of The Act Came To Be Issued On 07.02.2020. The Return Came To Be Filed In Response To The Notice U/S.153A Of The Act On 19.03.2020. It Was The Submission That The 2

section 153A; 4 ITA Nos.200-203/CTK/2022 (ii) all pending assessments/reassessments shall stand abated; (iii) in case any incriminating material is found/unearthed, even, in case of unabated/completed assessments, the AO would assume the jurisdiction to assess or reassess

M/S. BIRAJA CONSTRUCTION,JAJPUR vs. ACIT (CENTRAL CIRCLE), CUTTACK

In the result, all the three appeals of the assessee are allowed

Bench: Shri George Mathan & Shri Rajesh Kumarआयकर अऩीऱ सं/Ita No.200 To 203/Ctk/2022 (ननधाारण वषा / Assessment Year : 2013-2014 To 2016-2017) M/S Biraja Construction, Vs Acit, Central Circle, Cuttack Ganapatipur, Kodandapur, Jajpur-755001 Pan No. :Aadfb 6414 A (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee By : Shri P.K.Mishra, Advocate राजस्व की ओर से /Revenue By : Dr. Abani Kanta Nayak, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 12/10/2023 घोषणा की तारीख/Date Of Pronouncement : 12/10/2023 आदेश / O R D E R Per Bench : These Are The Appeals Filed By The Assessee Against The Order Of The Ld. Cit(A)-2, Bhubaneswar, Dated 31.10.2022, Passed In I.T.Appeal No.:Bhubaneswar-2/10113/2012-13, 2/10380/2013-14, 2/10310/2014-15 & 2/10410/2015-16, For The Assessment Years 2013-2014, 2014-2015, 2015-2016, 2016-2017, Respectively 2. It Was Submitted By The Ld. Ar That The Facts In All The Cases Are Identical. It Was The Submission That There Was A Search On The Premises Of The Assessee On 27.02.2019. Notice U/S.153A Of The Act Came To Be Issued On 07.02.2020. The Return Came To Be Filed In Response To The Notice U/S.153A Of The Act On 19.03.2020. It Was The Submission That The 2

section 153A; 4 ITA Nos.200-203/CTK/2022 (ii) all pending assessments/reassessments shall stand abated; (iii) in case any incriminating material is found/unearthed, even, in case of unabated/completed assessments, the AO would assume the jurisdiction to assess or reassess

M/S. BIRAJA CONSTRUCTION,JAJPUR vs. ACIT (CENTRAL CIRCLE), CUTTACK

In the result, all the three appeals of the assessee are allowed

Bench: Shri George Mathan & Shri Rajesh Kumarआयकर अऩीऱ सं/Ita No.200 To 203/Ctk/2022 (ननधाारण वषा / Assessment Year : 2013-2014 To 2016-2017) M/S Biraja Construction, Vs Acit, Central Circle, Cuttack Ganapatipur, Kodandapur, Jajpur-755001 Pan No. :Aadfb 6414 A (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee By : Shri P.K.Mishra, Advocate राजस्व की ओर से /Revenue By : Dr. Abani Kanta Nayak, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 12/10/2023 घोषणा की तारीख/Date Of Pronouncement : 12/10/2023 आदेश / O R D E R Per Bench : These Are The Appeals Filed By The Assessee Against The Order Of The Ld. Cit(A)-2, Bhubaneswar, Dated 31.10.2022, Passed In I.T.Appeal No.:Bhubaneswar-2/10113/2012-13, 2/10380/2013-14, 2/10310/2014-15 & 2/10410/2015-16, For The Assessment Years 2013-2014, 2014-2015, 2015-2016, 2016-2017, Respectively 2. It Was Submitted By The Ld. Ar That The Facts In All The Cases Are Identical. It Was The Submission That There Was A Search On The Premises Of The Assessee On 27.02.2019. Notice U/S.153A Of The Act Came To Be Issued On 07.02.2020. The Return Came To Be Filed In Response To The Notice U/S.153A Of The Act On 19.03.2020. It Was The Submission That The 2

section 153A; 4 ITA Nos.200-203/CTK/2022 (ii) all pending assessments/reassessments shall stand abated; (iii) in case any incriminating material is found/unearthed, even, in case of unabated/completed assessments, the AO would assume the jurisdiction to assess or reassess

RAJESH KUMAR MISHRA,ROURKELA vs. ITO WARD-1, ROURKELA, ROURKELA

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

Bench: Shri George Mathan & Shri Madhusudan Sawdiarajesh Kumar Mishra, I.T.O., Labour Tenament, Qr. No. Pwd/La- Ward-1, Vs. 111, Jail Road, Panpose, Rourkela. Rourkela-756004 (Odisha) Pan No. Amgpm 2651 P Appellant/ Assessee Respondent/ Revenue

4. In reply, the ld. Sr.DR submitted that the issues in this appeal should be restored to the file of ld. CIT(A) as the issues are to be decided alongwith the issues which are pending before the ld. CIT(A) in respect of the reassessment order, in so far as Section

M/S. MAA TARINI MINERALS PVT. LTD.,ROURKELA vs. DCIT,CENTRAL CIRCLE, SAMBALPUR

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

Bench: Shri George Mathan & Shri Manish Agarwalआयकर अऩीऱ सं/Ita Nos.201-205/Ctk/2023 (ननधाारण वषा / Assessment Year : 2014-2015 To 2019-2020) M/S Tarini Minerals Pvt. Ltd. Vs Dcit, Central Circle, Sambalpur A-6, Commercial Estate, Civil Township, Rourkela-769004 Pan No. :Aaact 6489 P (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee By : Shri S.C.Bhadra, Ca राजस्व की ओर से /Revenue By : Shri Sanjay Kumar, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 27/05/2024 घोषणा की तारीख/Date Of Pronouncement : 27/05/2024 आदेश / O R D E R Per Bench : These Are The Appeals Filed By The Assessee Against The Separate Orders Of The Ld. Cit(A)-2, Bhubaneswar, All Dated 31.03.2023 In The Following Appeals :-

reassess taking into consideration the other material in respect of completed assessments/unabated assessments. Meaning thereby, in respect of completed/unabated assessments, no addition can be made by the AO in absence of any incriminating material found during the course of search under section 132 or requisition under section 132A of the Act, 1961. However, the completed/unabated assessments can be re-opened

M/S. MAA TARINI MINERALS PVT. LTD.,ROURKELA vs. DCIT,CENTRAL CIRCLE, SAMBALPUR

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

Bench: Shri George Mathan & Shri Manish Agarwalआयकर अऩीऱ सं/Ita Nos.201-205/Ctk/2023 (ननधाारण वषा / Assessment Year : 2014-2015 To 2019-2020) M/S Tarini Minerals Pvt. Ltd. Vs Dcit, Central Circle, Sambalpur A-6, Commercial Estate, Civil Township, Rourkela-769004 Pan No. :Aaact 6489 P (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee By : Shri S.C.Bhadra, Ca राजस्व की ओर से /Revenue By : Shri Sanjay Kumar, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 27/05/2024 घोषणा की तारीख/Date Of Pronouncement : 27/05/2024 आदेश / O R D E R Per Bench : These Are The Appeals Filed By The Assessee Against The Separate Orders Of The Ld. Cit(A)-2, Bhubaneswar, All Dated 31.03.2023 In The Following Appeals :-

reassess taking into consideration the other material in respect of completed assessments/unabated assessments. Meaning thereby, in respect of completed/unabated assessments, no addition can be made by the AO in absence of any incriminating material found during the course of search under section 132 or requisition under section 132A of the Act, 1961. However, the completed/unabated assessments can be re-opened

M/S. MAA TARINI MINERALS PVT. LTD.,ROURKELA vs. DCIT,CENTRAL CIRCLE, SAMBALPUR

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

Bench: Shri George Mathan & Shri Manish Agarwalआयकर अऩीऱ सं/Ita Nos.201-205/Ctk/2023 (ननधाारण वषा / Assessment Year : 2014-2015 To 2019-2020) M/S Tarini Minerals Pvt. Ltd. Vs Dcit, Central Circle, Sambalpur A-6, Commercial Estate, Civil Township, Rourkela-769004 Pan No. :Aaact 6489 P (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee By : Shri S.C.Bhadra, Ca राजस्व की ओर से /Revenue By : Shri Sanjay Kumar, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 27/05/2024 घोषणा की तारीख/Date Of Pronouncement : 27/05/2024 आदेश / O R D E R Per Bench : These Are The Appeals Filed By The Assessee Against The Separate Orders Of The Ld. Cit(A)-2, Bhubaneswar, All Dated 31.03.2023 In The Following Appeals :-

reassess taking into consideration the other material in respect of completed assessments/unabated assessments. Meaning thereby, in respect of completed/unabated assessments, no addition can be made by the AO in absence of any incriminating material found during the course of search under section 132 or requisition under section 132A of the Act, 1961. However, the completed/unabated assessments can be re-opened

M/S. MAA TARINI MINERALS PVT. LTD.,ROURKELA vs. DCIT,CENTRAL CIRCLE, SAMBALPUR

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

Bench: Shri George Mathan & Shri Manish Agarwalआयकर अऩीऱ सं/Ita Nos.201-205/Ctk/2023 (ननधाारण वषा / Assessment Year : 2014-2015 To 2019-2020) M/S Tarini Minerals Pvt. Ltd. Vs Dcit, Central Circle, Sambalpur A-6, Commercial Estate, Civil Township, Rourkela-769004 Pan No. :Aaact 6489 P (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee By : Shri S.C.Bhadra, Ca राजस्व की ओर से /Revenue By : Shri Sanjay Kumar, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 27/05/2024 घोषणा की तारीख/Date Of Pronouncement : 27/05/2024 आदेश / O R D E R Per Bench : These Are The Appeals Filed By The Assessee Against The Separate Orders Of The Ld. Cit(A)-2, Bhubaneswar, All Dated 31.03.2023 In The Following Appeals :-

reassess taking into consideration the other material in respect of completed assessments/unabated assessments. Meaning thereby, in respect of completed/unabated assessments, no addition can be made by the AO in absence of any incriminating material found during the course of search under section 132 or requisition under section 132A of the Act, 1961. However, the completed/unabated assessments can be re-opened

M/S. MAA TARINI MINERALS PVT. LTD.,ROURKELA vs. DCIT,CENTRAL CIRCLE, SAMBALPUR

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

Bench: Shri George Mathan & Shri Manish Agarwalआयकर अऩीऱ सं/Ita Nos.201-205/Ctk/2023 (ननधाारण वषा / Assessment Year : 2014-2015 To 2019-2020) M/S Tarini Minerals Pvt. Ltd. Vs Dcit, Central Circle, Sambalpur A-6, Commercial Estate, Civil Township, Rourkela-769004 Pan No. :Aaact 6489 P (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee By : Shri S.C.Bhadra, Ca राजस्व की ओर से /Revenue By : Shri Sanjay Kumar, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 27/05/2024 घोषणा की तारीख/Date Of Pronouncement : 27/05/2024 आदेश / O R D E R Per Bench : These Are The Appeals Filed By The Assessee Against The Separate Orders Of The Ld. Cit(A)-2, Bhubaneswar, All Dated 31.03.2023 In The Following Appeals :-

reassess taking into consideration the other material in respect of completed assessments/unabated assessments. Meaning thereby, in respect of completed/unabated assessments, no addition can be made by the AO in absence of any incriminating material found during the course of search under section 132 or requisition under section 132A of the Act, 1961. However, the completed/unabated assessments can be re-opened

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

4 is against\nthe quashing of reopening of assessment u/s 147 read with section\n148 of the Act by the Id. CIT (A), thereby quashing the assessment\nframed by the Id. AO.\n4.1. The facts in brief are that the assessee is an individual deriving\nincome from business of mining. The assessee filed the return of\nincome on 28.09.2009, declaring

BIBHUDUTTA PANDA,BHUBANESWAR vs. ASST.CIT, CORPORATE CIRCLE 1(2), BHUBANESWAR

In the result, all appeals of the assessee stand allowed

Bench: Shri George Mathan & Shri Arun Khodpiaआयकर अऩीऱ सं/Ita Nos.76 To 81/Ctk/2022 (ननधाारण वषा / Assessment Years :2007-2008 To 2012-2013) Bibhudutta Panda, Vs Acit, Corporate Circle-1(2), Plot No.73 & 74, Jayadev Vihar, Bhubaneswar Bhubaneswar-751013 Pan No. :Adapp 6398 R (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

reassess' to completed assessment proceedings. vi. Insofar as pending assessments are concerned, the jurisdiction to make the original assessment and the assessment under Section 153A merges into one. Only one assessment shall be made separately for each AY on the basis of the findings of the search and any other material existing or brought on the record

BIBHUDUTTA PANDA,BHUBANESWAR vs. ASST.CIT ,CORPORATE CIRCLE-1(2), BHUBANESWAR

In the result, all appeals of the assessee stand allowed

Bench: Shri George Mathan & Shri Arun Khodpiaआयकर अऩीऱ सं/Ita Nos.76 To 81/Ctk/2022 (ननधाारण वषा / Assessment Years :2007-2008 To 2012-2013) Bibhudutta Panda, Vs Acit, Corporate Circle-1(2), Plot No.73 & 74, Jayadev Vihar, Bhubaneswar Bhubaneswar-751013 Pan No. :Adapp 6398 R (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

reassess' to completed assessment proceedings. vi. Insofar as pending assessments are concerned, the jurisdiction to make the original assessment and the assessment under Section 153A merges into one. Only one assessment shall be made separately for each AY on the basis of the findings of the search and any other material existing or brought on the record

BIBHUDUTTA PANDA,BHUBANESWAR vs. ASST.CIT, CORPORATE CIRCLE-1(2), BHUBANESWAR

In the result, all appeals of the assessee stand allowed

Bench: Shri George Mathan & Shri Arun Khodpiaआयकर अऩीऱ सं/Ita Nos.76 To 81/Ctk/2022 (ननधाारण वषा / Assessment Years :2007-2008 To 2012-2013) Bibhudutta Panda, Vs Acit, Corporate Circle-1(2), Plot No.73 & 74, Jayadev Vihar, Bhubaneswar Bhubaneswar-751013 Pan No. :Adapp 6398 R (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

reassess' to completed assessment proceedings. vi. Insofar as pending assessments are concerned, the jurisdiction to make the original assessment and the assessment under Section 153A merges into one. Only one assessment shall be made separately for each AY on the basis of the findings of the search and any other material existing or brought on the record

BIBHUDUTTA PANDA,BHUBANESWAR vs. ASST.CIT, CORPORATE CIRCLE-1(2), BHUBANESWAR

In the result, all appeals of the assessee stand allowed

Bench: Shri George Mathan & Shri Arun Khodpiaआयकर अऩीऱ सं/Ita Nos.76 To 81/Ctk/2022 (ननधाारण वषा / Assessment Years :2007-2008 To 2012-2013) Bibhudutta Panda, Vs Acit, Corporate Circle-1(2), Plot No.73 & 74, Jayadev Vihar, Bhubaneswar Bhubaneswar-751013 Pan No. :Adapp 6398 R (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

reassess' to completed assessment proceedings. vi. Insofar as pending assessments are concerned, the jurisdiction to make the original assessment and the assessment under Section 153A merges into one. Only one assessment shall be made separately for each AY on the basis of the findings of the search and any other material existing or brought on the record

BIBHUDUTTA PANDA,BHUBANESWAR vs. ASST.CIT, CORPORATE CIRCLE-1(2), BHUBANESWAR

In the result, all appeals of the assessee stand allowed

Bench: Shri George Mathan & Shri Arun Khodpiaआयकर अऩीऱ सं/Ita Nos.76 To 81/Ctk/2022 (ननधाारण वषा / Assessment Years :2007-2008 To 2012-2013) Bibhudutta Panda, Vs Acit, Corporate Circle-1(2), Plot No.73 & 74, Jayadev Vihar, Bhubaneswar Bhubaneswar-751013 Pan No. :Adapp 6398 R (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

reassess' to completed assessment proceedings. vi. Insofar as pending assessments are concerned, the jurisdiction to make the original assessment and the assessment under Section 153A merges into one. Only one assessment shall be made separately for each AY on the basis of the findings of the search and any other material existing or brought on the record