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

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

38 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur Permanent Trustees. The said procedure of line or succession shall be adopted in future also. Clause 24: The Permanent Trustees may appoint other staff members required for the institution and remove them whenever it is considered necessary in the interest of the institution. Clause 27: The Permanent Trustees shall

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

38 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur Permanent Trustees. The said procedure of line or succession shall be adopted in future also. Clause 24: The Permanent Trustees may appoint other staff members required for the institution and remove them whenever it is considered necessary in the interest of the institution. Clause 27: The Permanent Trustees shall

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

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

38 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur Permanent Trustees. The said procedure of line or succession shall be adopted in future also. Clause 24: The Permanent Trustees may appoint other staff members required for the institution and remove them whenever it is considered necessary in the interest of the institution. Clause 27: The Permanent Trustees shall

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

38 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur Permanent Trustees. The said procedure of line or succession shall be adopted in future also. Clause 24: The Permanent Trustees may appoint other staff members required for the institution and remove them whenever it is considered necessary in the interest of the institution. Clause 27: The Permanent Trustees shall

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

38 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur Permanent Trustees. The said procedure of line or succession shall be adopted in future also. Clause 24: The Permanent Trustees may appoint other staff members required for the institution and remove them whenever it is considered necessary in the interest of the institution. Clause 27: The Permanent Trustees shall

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

38 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur Permanent Trustees. The said procedure of line or succession shall be adopted in future also. Clause 24: The Permanent Trustees may appoint other staff members required for the institution and remove them whenever it is considered necessary in the interest of the institution. Clause 27: The Permanent Trustees shall

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

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

38 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur Permanent Trustees. The said procedure of line or succession shall be adopted in future also. Clause 24: The Permanent Trustees may appoint other staff members required for the institution and remove them whenever it is considered necessary in the interest of the institution. Clause 27: The Permanent Trustees shall

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

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

38 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur Permanent Trustees. The said procedure of line or succession shall be adopted in future also. Clause 24: The Permanent Trustees may appoint other staff members required for the institution and remove them whenever it is considered necessary in the interest of the institution. Clause 27: The Permanent Trustees shall

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

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

38 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur Permanent Trustees. The said procedure of line or succession shall be adopted in future also. Clause 24: The Permanent Trustees may appoint other staff members required for the institution and remove them whenever it is considered necessary in the interest of the institution. Clause 27: The Permanent Trustees shall

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

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

38 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur Permanent Trustees. The said procedure of line or succession shall be adopted in future also. Clause 24: The Permanent Trustees may appoint other staff members required for the institution and remove them whenever it is considered necessary in the interest of the institution. Clause 27: The Permanent Trustees shall

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

38 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur Permanent Trustees. The said procedure of line or succession shall be adopted in future also. Clause 24: The Permanent Trustees may appoint other staff members required for the institution and remove them whenever it is considered necessary in the interest of the institution. Clause 27: The Permanent Trustees shall

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

38 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur Permanent Trustees. The said procedure of line or succession shall be adopted in future also. Clause 24: The Permanent Trustees may appoint other staff members required for the institution and remove them whenever it is considered necessary in the interest of the institution. Clause 27: The Permanent Trustees shall

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

147. It is quite plain that as in that case,\neven here the expression of opinion by Shah Commission on the\nalleged under-invoicing of exports cannot qualify as information so as\nto sustain a belief on the part of the Assessing Officer of income\nhaving escaped assessment.\n27. The following cases, Writ Petition Nos.8, 10

DEPUTY COMMISSIONER OF INCOME TAX, CENTAL CIRCLE, SAMBALPUR vs. SMT. INDRANI PATNAIK, ROURKELA

In the result, all the four appeals of the Revenue are dismissed

147. It is quite plain that as in that case,\neven here the expression of opinion by Shah Commission on the\nalleged under-invoicing of exports cannot qualify as information so as\nto sustain a belief on the part of the Assessing Officer of income\nhaving escaped assessment.\n27. The following cases, Writ Petition Nos.8, 10

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

147. It is quite plain that as in that case,\neven here the expression of opinion by Shah Commission on the\nalleged under-invoicing of exports cannot qualify as information so as\nto sustain a belief on the part of the Assessing Officer of income\nhaving escaped assessment.\n27. The following cases, Writ Petition Nos.8, 10

DEPUTY COMMISSIONER OF INCOME TAX, CENTAL CIRCLE, SAMBALPUR vs. SMT. INDRANI PATNAIK, ROURKELA

In the result, all the four appeals of the Revenue are dismissed

147. It is quite plain that as in that case,\neven here the expression of opinion by Shah Commission on the\nalleged under-invoicing of exports cannot qualify as information so as\nto sustain a belief on the part of the Assessing Officer of income\nhaving escaped assessment.\n27. The following cases, Writ Petition Nos.8, 10

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

10. Further, it is trite law that the reasons, as recorded for reopening the reassessment, are to be examined on a standalone basis to determine the validity of proceedings under section 147 of the Act. In this regard, it is relevant to note the following observation of Hon'ble Jurisdictional High Court in Hindustan Lever Ltd. vs R.B.Wadkar

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)

38 of 2020) , and it received assent of President of India on 29.09.2020. It was published/notified in the official Gazette of India on 29.09.2020 at No. 63. As Preamble of the said Act Reads was an Act to provide for relaxation and amendment of provisions of Certain Acts and for matters connected therewith or incidental thereto. I will refer