SHREE BALAJI ENGICONS PVT. LTD,JHARSUGUDA vs. PRINCIPAL CIT, SAMBALPUR

In the result, appeal of the assessee in ITA No

Bench: Shri C.M. Garg, Jm & Shri Manish Borad, Am आयकर अपीऱ सं./Ita Nos.193/Ctk/2019 (नििाारण वषा / Assessment Year :2014-2015) M/S Rawats-Balaji(Jv), Vs Pr.Cit, Sambalpur At/Po-Belpahar(Rs), Dist : Jharsuguda Pan No. : Aabar 9061 J Tan No. : Bbnr01647 C & आयकर अपीऱ सं./Ita Nos.194/Ctk/2019 (नििाारण वषा / Assessment Year :2014-2015) M/S Sbepl-Gril(Jv), Vs Pr.Cit, Sambalpur At/Po-Belpahar(Rs), Dist : Jharsuguda Pan No. : Aafas 2639 R Tan No. : Bbns04348 B & आयकर अपीऱ सं./Ita Nos.195/Ctk/2019 (नििाारण वषा / Assessment Year :2014-2015) Shree Balaji Engicons Pvt Ltd Vs Pr.Cit, Sambalpur At/Po-Belpahar(Rs), Dist : Jharsuguda Pan No. : Aagcs 4292 P Tan No. : Bbns00091 A (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ननधाारिती की ओर से /Assessee By : Shri Satyanarayan Agarwal, Ar िाजस्व की ओर से /Revenue By : Shri M.K.Gautam, Citdr सुनवाई की तािीख / Date Of Hearing : 26/10/2021 घोषणा की तािीख/Date Of Pronouncement : 23/12/2021 आदेश / O R D E R Per Bench: These Three Appeals Have Been Filed By Three Different Assessees Against The Order Passed By The Pr.Cit, Sambalpur, U/S.263 Of The Act, All Dated 30.03.2019 For The Assessment Year 2014-2015. 2

section 80-IA(4) of the Act in respect of the development of eligible infrastructural facilities. 41 ITA Nos.193-195/CTK/2019 19. Ld. AR also pointed out that the assessee was assigned full responsibility to do all acts for execution and completion of work right from the beginning till handing over of the project to the contractee. The contract

M/S- RAWAT BALAJI (JOINT VENTURE),JHARSUGUDA vs. PRILNCIPAL, CIT, SAMBALPUR

In the result, appeal of the assessee in ITA No

Bench: Shri C.M. Garg, Jm & Shri Manish Borad, Am आयकर अपीऱ सं./Ita Nos.193/Ctk/2019 (नििाारण वषा / Assessment Year :2014-2015) M/S Rawats-Balaji(Jv), Vs Pr.Cit, Sambalpur At/Po-Belpahar(Rs), Dist : Jharsuguda Pan No. : Aabar 9061 J Tan No. : Bbnr01647 C & आयकर अपीऱ सं./Ita Nos.194/Ctk/2019 (नििाारण वषा / Assessment Year :2014-2015) M/S Sbepl-Gril(Jv), Vs Pr.Cit, Sambalpur At/Po-Belpahar(Rs), Dist : Jharsuguda Pan No. : Aafas 2639 R Tan No. : Bbns04348 B & आयकर अपीऱ सं./Ita Nos.195/Ctk/2019 (नििाारण वषा / Assessment Year :2014-2015) Shree Balaji Engicons Pvt Ltd Vs Pr.Cit, Sambalpur At/Po-Belpahar(Rs), Dist : Jharsuguda Pan No. : Aagcs 4292 P Tan No. : Bbns00091 A (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ननधाारिती की ओर से /Assessee By : Shri Satyanarayan Agarwal, Ar िाजस्व की ओर से /Revenue By : Shri M.K.Gautam, Citdr सुनवाई की तािीख / Date Of Hearing : 26/10/2021 घोषणा की तािीख/Date Of Pronouncement : 23/12/2021 आदेश / O R D E R Per Bench: These Three Appeals Have Been Filed By Three Different Assessees Against The Order Passed By The Pr.Cit, Sambalpur, U/S.263 Of The Act, All Dated 30.03.2019 For The Assessment Year 2014-2015. 2

section 80-IA(4) of the Act in respect of the development of eligible infrastructural facilities. 41 ITA Nos.193-195/CTK/2019 19. Ld. AR also pointed out that the assessee was assigned full responsibility to do all acts for execution and completion of work right from the beginning till handing over of the project to the contractee. The contract

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

M/S. ALTRADE MINERALS PVT. LIMITED,ROURKELA vs. ACIT,CENTRAL CIRCLE, SAMBALPUR, SAMBALPUR

In the result, appeal of the assessee is partly allowed

Bench: Before Shri George Mathanmember & Manish Agarwal Manish Agarwalassessment Year : 2011-12 M/S. Altrade Minerals Pvt /S. Altrade Minerals Pvt Vs. Asst. Asst. Commissioner Commissioner Of Of Ltd., C/O. Kadmawala & Co., C/O. Kadmawala & Co., Income Tax, Central Circle, Income Tax, Central Circle, C.A., C.A., Budhram Budhram Oram Oram Sambalpur Market, Market, Kachery Kachery Road, Road, Rourkela. Pan/Gir No. No.Aafca 7136 F (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri M.R.Sahu, Ca Revenue By : Shri S.C.Mohanty, Sr Dr : Shri S.C.Mohanty, Sr Dr Date Of Hearing : 16/12/20 2024 Date Of Pronouncement : 16/12/20 024

4 CIT Vs. Lalitkumar (2018) 404 ITR 63 Bom.HC Bardia 5 Smt.Prabha Rani (2013) 351 ITR 275 Alld.HC Agarwal Vs. ITO P a g e 19 | 63 ITA No.65/CTK /2023 Assessment Year : 2011-12 (5.2.1).Hon'ble Supreme Court in the case of 'CIT Vs. Green World Corporation (supra)' has held as under: "Para.18. Objection in regard to jurisdiction

M/S. EKALAVYA CAREER ACADEMY TRUST,SUNDERGARH vs. ITO, WARD-2, ROURKELA

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

Bench: Shri George Mathan & Shri Arun Khodpiam/S Ekalavya Career Academy Trust, Unitech House, Udit Nagar, Rourkela-769012 Sundargarh, Odisha Pan No.Aaate 3283 F ………………Assessee Versus Ito, Ward-2, Rourkela ………………..Revenue Shri Sidharth Ray/Binod Agarwal, Ars For The Assessee Shri M.K.Gautam, Cit-Dr For The Revenue Date Of Hearing : 31/05/2022 Date Of Pronouncement : 31/05/2022 आदेश / O R D E R Per Bench : This Is An Appeal Filed By The Assessee Against The Order Of The Ld. Cit(A), Cuttack, In I.T.Appeal No.121/2012-13, Dated 29.02.2016 For The Assessment Year 2010-2011. 2. The Assessee Has Raised A Legal Ground Which Reads As Under :- “A) For That The Transfer Of The Case For The Period 2010-11 By The Jcit To The File Of The Income Tax Officer, Ward-2, Rourkela Vide Memo No.Ito/W-2/Rkl/Scrutiny/A.Y 2010-11 Dt.11Th October 2012, Is Without Jurisdiction As The Jcit Has No Power U/S 127 Of The It Act, Who Transferred The Case, Therefore The Order Of Assessment As Well As The Order Of Cit(A) Are Void Ab Initio & The Demand Raised In The Assessment Order Is Liable To Be Annulled.” 3. As The Above Ground Is Legal In Nature, Which Goes To The Root Of The Matter, Therefore, The Said Ground Was Heard First.

4) lays down that when an assessee raises a dispute regarding jurisdiction of the Assessing Officer and the Assessing Officer if not satisfied with the correctness of the claim, he shall refer the matter for determination as per sub- section (2) of Section 124, however, this should be done before the assessment was made. The aforesaid Section, therefore, postulates waiver

M/S. B.M.T. PROFILE,MAYURBHANJ vs. ACIT, BALASORE CIRCLE, BALASORE

In the result, appeal of the assessee is partly allowed

Bench: Shri Chandra Mohan Gargआयकर अऩीऱ सं./Ita No.339/Ctk/2018 (नििाारण वषा / Assessment Year :2010-2011) M/S Bmt Profile, Vs. Acit, Balasore Circle, Bhanjpur, Ward No.2, Baripada, Balasore Mayurbhanj, Odisha स्थायी ऱेखा सं./ जीआइआर सं./ Pan/Gir No. : Aahfb 8131 A (अऩीऱाथी /Appellant) .. (प्रत्यथी / Respondent) यनधागररती की ओर से /Assessee By : Shri P.R.Mohanty, Ar राजस्व की ओर से /Revenue By : Shri Subhendu Dutta, Dr सुनवाई की तारीख / Date Of Hearing : 16/05/2019 घोषणा की तारीख/Date Of Pronouncement 06/06/2019 आदेश / O R D E R This Is An Appeal Filed By The Assessee Against The Order Of Cit(A), Cuttack, Dated 28.06.2018 Passed In First Appeal No.0295/2015-16 For The Assessment Year 2010-2011. 2. Ld. Assessee Representative(Ar) Submitted That The Assessee Does Not Want To Press The Grounds No.1, 2, 4 & 5, Hence, The Same Are Dismissed As Not Pressed. 3. Remaining Sole Effective Ground Of Assessee For Adjudication I.E. Ground No.3 Reads As Follows :- “3. For That, The Denial Of Deduction Of Salary To Partners & Interest To Capital Contribution Deserves To Be Allowed On The Ground That, There Has Been No Violation To Section 184(5) For Completing The Assessment Under Section 144.” 4. Ld. Ar Has Also Filed An Application Dated 16.05.2019 For Admission Of Additional Ground, Which Reads As Under :-

section 145 of the Act, and as the salary and interest has already suffered tax in the individual hands of the partners respectively therefore taxing the same by disallowance also amounts to double taxation not permissible by law.” Heard on the question of admission of additional ground : 5. I have heard arguments of both the sides and carefully perused

SRI JAYADEV COLLEGE OF PHARMACEUTICAL SCIENCES,KHURDA vs. ITO, KHURDA WARD, KHURDA

In the result, the appeals filed by the assessee are allowed

Bench: S/Shri N.S Saini & Pavan Kumar Gadale

reassessment orders u/s.147/144 for the assessment year 2004-05 and u/s.143(3)/147 of the Act for the assessment year 2005-06. Ld CIT(A) dismissed the appeals of Asse ssment Years :2 00 4-0 5 & 20 05- 06 the assessee and confirmed the orders of the Assessing Officer on 2.12.2011. Subsequently, the assessee preferred appeals before the Tribunal

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

reassessment proceeding is filing of the same within the time allowed for furnishing the return of income under section 139(4). Therefore, the revenue has not been able to point out any reasons why the aforesaid two decisions should not be applied in the facts of the present case to reject the appeal. [Para 12]” 3.1. Further, reliance was placed

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

reassessment proceeding is filing of the same within the time allowed for furnishing the return of income under section 139(4). Therefore, the revenue has not been able to point out any reasons why the aforesaid two decisions should not be applied in the facts of the present case to reject the appeal. [Para 12]” 3.1. Further, reliance was placed

RUKMANI INFRA PROJECTS PVT. LTD.,BHUBANESWAR vs. ACIT, CIRCLE-1(2), BHUBANESWAR

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

Bench: Shri Chandra Mohan Garg, Jm & Shri Arun Khodpia, Am आयकर अपीऱ सं./Ita No.358/Ctk/2017 (नििाारण वषा / Assessment Year :2013-2014) Rukmani Infra Projects Ltd., Vs Acit, Circle-1(2), Bhubaneswar Plot No.251, District Centre, C.S.Pur, Bhubaneswar-16 Pan No. : Aaecr 1585 L (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. यनधागररती की ओर से /Assessee By : None : Shri Manoj Kumar Goutam, Cit-Dr राजस्व की ओर से /Revenue By सुनवाई की तारीख / Date Of Hearing : 08/03/2022 घोषणा की तारीख/Date Of Pronouncement : 30/03/2022 आदेश / O R D E R Per Arun Khodpia, Am : This Appeal Filed By The Assessee Has Been Directed Against The Order Passed By The Ld. Cit(A)-1, Bhubaneswar, Dated 16.06.2017, For The Assessment Year 2013-2014. 2. Brief Facts Of The Case Extracted From The Available Records Are That, The Assessee, A Company Incorporated Under The Companies Act, 1956, Engaged In The Business Of Erection, Commissioning, Technical & Maintenance Service To Different Power Plants. The Return Of Income For The Ay 2013-14 Was Filed By The Assessee On 01.10.2013 Declaring A Total Income Of Rs.1,65,91,030/-. The Case Of The Assessee Was Selected Under Cass. Notice U/S 143(2) & 143(1) Were Issued & Served On The Assessee. Assessment Proceedings Were Completed By The Ao & Concluded With An Addition Of Rs.3,58,95,574/- Under Four Different

5 to the said section to clarify that the provisions of the said section do not apply and deemed to never have been applied to a sum received by the assessee from any of his employees to which provisions of sub-clause (x) of clause (24) of section 2 applies. These amendments will take effect from 1st April

M/S. PRAMOD KUMAR ROUT,CUTTACK vs. ACIT, CENTRAL CIRCLE, CUTTACK

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

5. 313/CTK/2018 M/s Pasupati Breeding Farm 2014-15 3,02,112/- Pvt. Ltd Against the penalty order, the assessee preferred appeal before the CIT(A) but did not succeed. Aggrieved further, the assessees are in their respective appeals before the Tribunal. 6. Ld. AR of the assessee before us argued on the legal issue challenging the notice issued u/s.274

M/S. PASUPATI BREEDING FARM PVT. LTD.,CUTTACK vs. ACIT, CENTRAL CIRCLE, CUTTACK

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

5. 313/CTK/2018 M/s Pasupati Breeding Farm 2014-15 3,02,112/- Pvt. Ltd Against the penalty order, the assessee preferred appeal before the CIT(A) but did not succeed. Aggrieved further, the assessees are in their respective appeals before the Tribunal. 6. Ld. AR of the assessee before us argued on the legal issue challenging the notice issued u/s.274

M/S. PRAGATI MILK PRODUCT PVT. LTD.,CUTTACK vs. ACIT, CENTRAL CIRCLE, CUTTACK

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

5. 313/CTK/2018 M/s Pasupati Breeding Farm 2014-15 3,02,112/- Pvt. Ltd Against the penalty order, the assessee preferred appeal before the CIT(A) but did not succeed. Aggrieved further, the assessees are in their respective appeals before the Tribunal. 6. Ld. AR of the assessee before us argued on the legal issue challenging the notice issued u/s.274

M/S. PRAKASH KUMAR ROUT,CUTTACK vs. ACIT, CENTRAL CIRCLE, CUTTACK

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

5. 313/CTK/2018 M/s Pasupati Breeding Farm 2014-15 3,02,112/- Pvt. Ltd Against the penalty order, the assessee preferred appeal before the CIT(A) but did not succeed. Aggrieved further, the assessees are in their respective appeals before the Tribunal. 6. Ld. AR of the assessee before us argued on the legal issue challenging the notice issued u/s.274

M/S. PRAKASH KUMAR ROUT,CUTTACK vs. ACIT, CENTRAL CIRCLE, CUTTACK

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

5. 313/CTK/2018 M/s Pasupati Breeding Farm 2014-15 3,02,112/- Pvt. Ltd Against the penalty order, the assessee preferred appeal before the CIT(A) but did not succeed. Aggrieved further, the assessees are in their respective appeals before the Tribunal. 6. Ld. AR of the assessee before us argued on the legal issue challenging the notice issued u/s.274

INDUSTRIAL PROMOTION AND INVESTMENT CORPORATION OF ORISSA LTD.,BHUBANESWAR vs. DCIT, CORPORATE CIRCLE-1(1), BHUBANESWAR

In the result, appeal filed by the assessee is allowed and that of the

Bench: Shri Chandra Mohan Garg & Laxmi Prasad Sahuassessment Year : 2010-2011

5. The assessee objected to the reassessment and submitted that the assessee had fully and truly disclosed all the material facts necessary for his assessment, and that, on the facts of his case, reassessment proceedings cannot be initiated. The Assessing Officer, however, was not impressed. He rejected the P a g e 3 | 7 ITA Nos.272

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

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. 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

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. 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

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