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

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

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 16-A of that Act. Explanation. - In this section

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) ..

5. The order sheets have been placed by the assessee in the paper book only for the purpose of supporting its claim that the approval from the Addl. CIT, Range-1 has not been taken by the Assessing Officer before passing the relevant assessment orders. The assessment orders have been passed by the Asst. Commissioner of Income Tax, Circle - 1

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) ..

5. The order sheets have been placed by the assessee in the paper book only for the purpose of supporting its claim that the approval from the Addl. CIT, Range-1 has not been taken by the Assessing Officer before passing the relevant assessment orders. The assessment orders have been passed by the Asst. Commissioner of Income Tax, Circle - 1

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) ..

5. The order sheets have been placed by the assessee in the paper book only for the purpose of supporting its claim that the approval from the Addl. CIT, Range-1 has not been taken by the Assessing Officer before passing the relevant assessment orders. The assessment orders have been passed by the Asst. Commissioner of Income Tax, Circle - 1

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) ..

5. The order sheets have been placed by the assessee in the paper book only for the purpose of supporting its claim that the approval from the Addl. CIT, Range-1 has not been taken by the Assessing Officer before passing the relevant assessment orders. The assessment orders have been passed by the Asst. Commissioner of Income Tax, Circle - 1

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) ..

5. The order sheets have been placed by the assessee in the paper book only for the purpose of supporting its claim that the approval from the Addl. CIT, Range-1 has not been taken by the Assessing Officer before passing the relevant assessment orders. The assessment orders have been passed by the Asst. Commissioner of Income Tax, Circle - 1

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) ..

5. The order sheets have been placed by the assessee in the paper book only for the purpose of supporting its claim that the approval from the Addl. CIT, Range-1 has not been taken by the Assessing Officer before passing the relevant assessment orders. The assessment orders have been passed by the Asst. Commissioner of Income Tax, Circle - 1

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

reassessment was bad in law for failure to issue notice to the Assessee under section 143(2) of the Act?” The Hon’ble Orissa High Court is answering the question, held as follows: “”3. As far as Question No.(iii) is concerned , Mr. Satapathy, learned Senior Standing Counsel for the Department raises preliminary objection that this issue was not raised

LN HOTA & COMPANY,CUTTACK vs. ACIT, CUTTACK

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

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

1 -2 0 0 2 I T A N o . 6 5 8 / C T K / 2 0 0 8 : A s s e s s me n t Ye a r :2 0 0 5

BOARD OF SECONDARY EDUCATION,CUTTACK vs. ITO, CUTTACK

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

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

1 - 2 0 0 2 I T A N o . 6 5 8 / C T K / 2 0 0 8 : A s s e s s m e n t Y e a r : 2 0 0 5

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. 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. 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. 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

SULTAN ENTERPRISES PVT. LTD,,SUNDARPADA, BHUBANESWAR vs. PR. CIT-1, BHUBANESWAR

In the result appeal of the assessee in ITA No

Bench: Before S/Shri George Mathan, Judicial & And Ramit Kocharassessment Year : 2015-16 Sultan Enterprises Pvt Ltd., Sultan Enterprises Pvt Ltd., Vs. Pr. Cit, Bhubaneswar Pr. Cit, Bhubaneswar-1 At:Plot No.161, Azad Nagar, At:Plot No.161, Azad Nagar, Sundarpada, Bhubaneswar. Sundarpada, Bhubaneswar. Pan/Gir No. Pan/Gir No.Aascs 1016 R (Appellant (Appellant) .. ( Respondent Respondent)

reassessment proceedings initiated with the notice u/s 148(deemed to be notice u/s 148-A), issued between 01.04.2021 and 30.06.2021 , cannot be conducted by giving benefit of releaxation/extension under TOLA, 2020, and the time limit prescribed in Section 149(1)(b) (as substituted w.e.f. 01.04.2021) cannot be counted by giving such relaxation from 30.03.2020. The Hon’ble Allahabad High Court

SOURAV ALLOYS AND STEEL PVT. LTD.,ANGUL vs. ACIT, CIRCLE-1(1), BHUBANESWAR

In the result, the appeal filed by the assessee is allowed

Bench: Shri N.S Saini & Shri Aby T. Varkeyassessment Year :2006-07

reassessment order passed u/s.147 of the Act when no notice u/s.143(2) of the Act was issued. Asse ssment Year :20 06- 07 “5. Having carefully examined the orders of the lower authorities and the material available on record in the light of the rival submissions, we find that undisputedly notice under section 148 of the Act was issued

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

5: Even otherwise since the delay in filing Form 10 is condonable one, (vide Board’s Circular No. 273 dt. 3/6/1980) Assessing Officer ought not to have rejected the claim for deduction under section 11(2) without educating the assessee about the remedial measures available with him. Ground No. 6: That the assessee has been taxed for a procedural delay

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

5: Even otherwise since the delay in filing Form 10 is condonable one, (vide Board’s Circular No. 273 dt. 3/6/1980) Assessing Officer ought not to have rejected the claim for deduction under section 11(2) without educating the assessee about the remedial measures available with him. Ground No. 6: That the assessee has been taxed for a procedural delay