JAY KISHORE CHOUBEY,RAIRANGPUR vs. ACIT, CIRCLE-1, ASANSOL

In the result, appeal of the assessee stands allowed

Bench: Before S/Shri George Mathan, Judicial & Girish Agrawalassessment Year : 2010-2011 2011 Jay Jay Kishore Kishore Choubey, Choubey, Vs. Acit, Circle Acit, Circle-1, Asansol. Rairangpur Bazar, Rairangpur, Rairangpur Bazar, Rairangpur, Mayurbhanj. Pan/Gir No. Pan/Gir No.Acmpc 1759 N (Appellant) .. ( Respondent Respondent) Assessee By : Shri P.R.Mohanty P.R.Mohanty, Adv Revenue By : Shri Charan Das, Sr. Das, Sr. Dr Date Of Hearing : 29/11 11/2023 Date Of Pronouncement : 29/11 /11/2023 O R D E R Per Bench

Reassessment u/s 147: No addition can be made on other grounds when the reasons for which reassessment undertaken

ACIT, BHUBANESWAR vs. M/S. NEELACHAL GRAMYA BANK, BHUBANESWAR

In the result, appeal filed by the revenue and cross objection

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

u/s 147 of the Act and during the course of the reassessment proceedings, the assessee appeared from time to time

INCOME TAX OFFICER, WARD-1, JHARSUGUDA, AAYAKAR BHAWAN, JHARSUGUDA vs. HIRAKHAND TRANSPORT AND MULTI PURPOSE CO-OPERATIVE SOCIETY LTD., BRAJARAJ NAGAR

Bench: Shri George Mathan & Shri Manish Agarwalआयकर अऩीऱ सं/Ita No.282/Ctk/2024 (ननधाारण वषा / Assessment Year : 2015-2016) Ito, Ward-1, Jharsuguda Vs Hirakhand Transport & Multi Purpose Cooperative Society Pvt. Ltd., At-Chingriguda, Bijapara, R Kudopali, Brajrajnagar, Jharsuguda-768216 Pan No. :Aaaah 5874 Q & प्रत्याक्षेऩ सं/Cross Objection No.04/Ctk/2024 (Arising Out Of Ita No.282/Ctk/2024) (ननधाारण वषा / Assessment Year : 2015-2016) Hirakhand Transport & Multi Vs Ito, Ward-1, Jharsuguda Purpose Cooperative Society Pvt. Ltd., At-Chingriguda, Bijapara, R Kudopali, Brajrajnagar, Jharsuguda-768216 Pan No. :Aaaah 5874 Q (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee By : Shri Anil Kumar Agrawala, Ca राजस्व की ओर से /Revenue By : Shri Sanjay Kumar, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 04/09/2024 घोषणा की तारीख/Date Of Pronouncement : 04/09/2024 आदेश / O R D E R Per Bench : This Is An Appeal Filed By The Assessee Against The Order Of The Ld. Cit(A), National Faceless Appeal Centre (Nfac), Delhi, Dated 15.05.2024, Passed In Din & Order No.Itba/Nfac/S/250/2024- 25/1064895008(1) For The Assessment Year 2015-2016, On The Following Grounds Of Appeal :-

REASSESSMENT PROCEEDING 3. 31.03.2021 Date of Notice u/s 148 4. 01.04.2021 Notice u/s 148 received by assessee through email 5. 29.11.2015 Respondent filed it submission to 148 notice 6. 10.12.2021 JAO transferred case to FAO 7. 15.01.2022 FAO issued notice u/s 142(1) 8. 28.01.2022 FAO issued notice u/s 142(1) 12 16.06.2022 Respondent filed it submission to 148A

ACIT, BHUBANESWAR vs. KALINGA INSTITUTE OF INDUSTRIAL TECHNOLOSY, BHUBANESWAR

In the result, appeals of the assessee i

Bench: Shri N.S.Saini, Am & Shri Pavan Kumar Gadale, Jm आयकर अपील सं./Ita No.266, 162&217/Ctk/2014 ("नधा"रण वष" / Assessment Year :2006-07&2005-06) Kalinga Institute Of Industrial Vs. Acit, Circle-2(2), Technology (Kiit), Plot No.383, Bhubaneswar, Odisha 384, Kiit Campus-1, Patia, Bhubaneswar-751024, Odisha "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaatk 3103 C (अपीलाथ" /Appellant) (""यथ" / Respondent) .. & आयकर अपील सं./Ita No.108&294/Ctk/2014 ("नधा"रण वष" / Assessment Year : 2004-05&2006-07) Acit, Circle-2(2), Vs. Kalinga Institute Of Industrial Bhubaneswar, Odisha Technology (Kiit), Plot No.383, 384, Kiit Campus-1, Patia, Bhubaneswar-751024, Odisha "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaatk 3103 C (अपीलाथ" /Appellant) (""यथ" / Respondent) .. & Cross Objection No.27&42/Ctk/2014 ("नधा"रण वष" / Assessment Year :2004-05 & 2006-07) Kalinga Institute Of Industrial Vs. Acit, Circle-2(2), Technology (Kiit), Plot No.383, Bhubaneswar, Odisha 384, Kiit Campus-1, Patia, Bhubaneswar-751024, Odisha "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaatk 3103 C (अपीलाथ" /Appellant) (""यथ" / Respondent) .. "नधा"रती क" ओर से /Assessee By : Shri S.K.Agrawalla, Ar राज"व क" ओर से /Revenue By : Shri Kunal Singh,Citdr सुनवाई क" तार"ख / Date Of Hearing : 29/08/2017 घोषणा क" तार"ख/Date Of Pronouncement 31/08/2017 आदेश / O R D E R Per Shri Pavan Kumar Gadale, Jm: & Co No.42&27/Ctk/2014 These Are The Cross Appeals Filed By The Assessee & The Revenue

reassessment order u/s 147 the Ld. Assessing Officer reproduced the assessment order passed u/s 153B(b)/143(3) of the Act even

ACIT, BHUBANESWAR vs. KALINGA INSTITUTE OF INDUSTRIAL TECHNOLOGY (KIIT), BHUBANESWAR

In the result, appeals of the assessee i

Bench: Shri N.S.Saini, Am & Shri Pavan Kumar Gadale, Jm आयकर अपील सं./Ita No.266, 162&217/Ctk/2014 ("नधा"रण वष" / Assessment Year :2006-07&2005-06) Kalinga Institute Of Industrial Vs. Acit, Circle-2(2), Technology (Kiit), Plot No.383, Bhubaneswar, Odisha 384, Kiit Campus-1, Patia, Bhubaneswar-751024, Odisha "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaatk 3103 C (अपीलाथ" /Appellant) (""यथ" / Respondent) .. & आयकर अपील सं./Ita No.108&294/Ctk/2014 ("नधा"रण वष" / Assessment Year : 2004-05&2006-07) Acit, Circle-2(2), Vs. Kalinga Institute Of Industrial Bhubaneswar, Odisha Technology (Kiit), Plot No.383, 384, Kiit Campus-1, Patia, Bhubaneswar-751024, Odisha "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaatk 3103 C (अपीलाथ" /Appellant) (""यथ" / Respondent) .. & Cross Objection No.27&42/Ctk/2014 ("नधा"रण वष" / Assessment Year :2004-05 & 2006-07) Kalinga Institute Of Industrial Vs. Acit, Circle-2(2), Technology (Kiit), Plot No.383, Bhubaneswar, Odisha 384, Kiit Campus-1, Patia, Bhubaneswar-751024, Odisha "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaatk 3103 C (अपीलाथ" /Appellant) (""यथ" / Respondent) .. "नधा"रती क" ओर से /Assessee By : Shri S.K.Agrawalla, Ar राज"व क" ओर से /Revenue By : Shri Kunal Singh,Citdr सुनवाई क" तार"ख / Date Of Hearing : 29/08/2017 घोषणा क" तार"ख/Date Of Pronouncement 31/08/2017 आदेश / O R D E R Per Shri Pavan Kumar Gadale, Jm: & Co No.42&27/Ctk/2014 These Are The Cross Appeals Filed By The Assessee & The Revenue

reassessment order u/s 147 the Ld. Assessing Officer reproduced the assessment order passed u/s 153B(b)/143(3) of the Act even

ACIT, CIRCLE-2(2), BHUBANESWAR, BHUBANESWAR vs. M/S. KALINGA INSTITUTE OF INDUSTRIAL TECHNOLOGY, BHUBANESWAR

In the result, appeals of the assessee i

Bench: Shri N.S.Saini, Am & Shri Pavan Kumar Gadale, Jm आयकर अपील सं./Ita No.266, 162&217/Ctk/2014 ("नधा"रण वष" / Assessment Year :2006-07&2005-06) Kalinga Institute Of Industrial Vs. Acit, Circle-2(2), Technology (Kiit), Plot No.383, Bhubaneswar, Odisha 384, Kiit Campus-1, Patia, Bhubaneswar-751024, Odisha "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaatk 3103 C (अपीलाथ" /Appellant) (""यथ" / Respondent) .. & आयकर अपील सं./Ita No.108&294/Ctk/2014 ("नधा"रण वष" / Assessment Year : 2004-05&2006-07) Acit, Circle-2(2), Vs. Kalinga Institute Of Industrial Bhubaneswar, Odisha Technology (Kiit), Plot No.383, 384, Kiit Campus-1, Patia, Bhubaneswar-751024, Odisha "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaatk 3103 C (अपीलाथ" /Appellant) (""यथ" / Respondent) .. & Cross Objection No.27&42/Ctk/2014 ("नधा"रण वष" / Assessment Year :2004-05 & 2006-07) Kalinga Institute Of Industrial Vs. Acit, Circle-2(2), Technology (Kiit), Plot No.383, Bhubaneswar, Odisha 384, Kiit Campus-1, Patia, Bhubaneswar-751024, Odisha "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaatk 3103 C (अपीलाथ" /Appellant) (""यथ" / Respondent) .. "नधा"रती क" ओर से /Assessee By : Shri S.K.Agrawalla, Ar राज"व क" ओर से /Revenue By : Shri Kunal Singh,Citdr सुनवाई क" तार"ख / Date Of Hearing : 29/08/2017 घोषणा क" तार"ख/Date Of Pronouncement 31/08/2017 आदेश / O R D E R Per Shri Pavan Kumar Gadale, Jm: & Co No.42&27/Ctk/2014 These Are The Cross Appeals Filed By The Assessee & The Revenue

reassessment order u/s 147 the Ld. Assessing Officer reproduced the assessment order passed u/s 153B(b)/143(3) of the Act even

KALINGA INSTITUTE OF INDUSTRIAL TECHNOLOGY(KIIT),BHUBANESWAR vs. ACIT, CIRCLE2(2), BHUBANESWAR, BHUBANESWAR

In the result, appeals of the assessee i

Bench: Shri N.S.Saini, Am & Shri Pavan Kumar Gadale, Jm आयकर अपील सं./Ita No.266, 162&217/Ctk/2014 ("नधा"रण वष" / Assessment Year :2006-07&2005-06) Kalinga Institute Of Industrial Vs. Acit, Circle-2(2), Technology (Kiit), Plot No.383, Bhubaneswar, Odisha 384, Kiit Campus-1, Patia, Bhubaneswar-751024, Odisha "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaatk 3103 C (अपीलाथ" /Appellant) (""यथ" / Respondent) .. & आयकर अपील सं./Ita No.108&294/Ctk/2014 ("नधा"रण वष" / Assessment Year : 2004-05&2006-07) Acit, Circle-2(2), Vs. Kalinga Institute Of Industrial Bhubaneswar, Odisha Technology (Kiit), Plot No.383, 384, Kiit Campus-1, Patia, Bhubaneswar-751024, Odisha "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaatk 3103 C (अपीलाथ" /Appellant) (""यथ" / Respondent) .. & Cross Objection No.27&42/Ctk/2014 ("नधा"रण वष" / Assessment Year :2004-05 & 2006-07) Kalinga Institute Of Industrial Vs. Acit, Circle-2(2), Technology (Kiit), Plot No.383, Bhubaneswar, Odisha 384, Kiit Campus-1, Patia, Bhubaneswar-751024, Odisha "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaatk 3103 C (अपीलाथ" /Appellant) (""यथ" / Respondent) .. "नधा"रती क" ओर से /Assessee By : Shri S.K.Agrawalla, Ar राज"व क" ओर से /Revenue By : Shri Kunal Singh,Citdr सुनवाई क" तार"ख / Date Of Hearing : 29/08/2017 घोषणा क" तार"ख/Date Of Pronouncement 31/08/2017 आदेश / O R D E R Per Shri Pavan Kumar Gadale, Jm: & Co No.42&27/Ctk/2014 These Are The Cross Appeals Filed By The Assessee & The Revenue

reassessment order u/s 147 the Ld. Assessing Officer reproduced the assessment order passed u/s 153B(b)/143(3) of the Act even

ITO, KHURDA vs. BULARAM DALAI, KHURDA

In the result, appeal of the Revenue is dismissed

reassessed u/s. 147, then it was a case of change of opinion and not a case for reassessment

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

reassessment order u/s 147 on 26/03/2013, which is barred by limitation, as contended by :- 49 -: ITA No. 368/CTK/2019 and others

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

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

reassessment order u/s 147 on 26/03/2013, which is barred by limitation, as contended by :- 49 -: ITA No. 368/CTK/2019 and others

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

reassessment order u/s 147 on 26/03/2013, which is barred by limitation, as contended by :- 49 -: ITA No. 368/CTK/2019 and others

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

reassessment order u/s 147 on 26/03/2013, which is barred by limitation, as contended by :- 49 -: ITA No. 368/CTK/2019 and others

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

reassessment order u/s 147 on 26/03/2013, which is barred by limitation, as contended by :- 49 -: ITA No. 368/CTK/2019 and others

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

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

reassessment order u/s 147 on 26/03/2013, which is barred by limitation, as contended by :- 49 -: ITA No. 368/CTK/2019 and others

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

reassessment order u/s 147 on 26/03/2013, which is barred by limitation, as contended by :- 49 -: ITA No. 368/CTK/2019 and others

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

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

reassessment order u/s 147 on 26/03/2013, which is barred by limitation, as contended by :- 49 -: ITA No. 368/CTK/2019 and others

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

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

reassessment order u/s 147 on 26/03/2013, which is barred by limitation, as contended by :- 49 -: ITA No. 368/CTK/2019 and others

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

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

reassessment order u/s 147 on 26/03/2013, which is barred by limitation, as contended by :- 49 -: ITA No. 368/CTK/2019 and others

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

reassessment order u/s 147 on 26/03/2013, which is barred by limitation, as contended by :- 49 -: ITA No. 368/CTK/2019 and others