SRI NIHAR RANJAN BEHERA,BHUBANESWAR vs. ITO, WARD-2(2), BHUBANESWAR

In the result, appeal of the assessee is partly allowed

Bench: S/Shri N.S Saini & Pavan Kumar Gadaleassessment Year : 2009-2010

reassessment proceeding by basing on the reasons of the erstwhile assessing officer, which is non application of mind on his part. Thus the reopening as well as the impugned assessment order has been incorrectly made by Asse ssment Year : 20 09- 201 0 the Ld. A.O, therefore unsustainable and impermissible under law.” 3. No submissions were advanced

SAI SIMRAN INFRATECH PRIVATE LIMITED,BHUBANESWAR vs. INCOME TAX OFFICER,WARD-1(1), BHUBANESWAR,ODISHA

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