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

reassessment proceeding u/s 147 of\nthe Act to be null and void. Secondly, the Id. CIT (A) also quashed the\nreopening on the ground that the Proviso to Section 147 of the Act\nhas not been specified as in the assessee's own case, the assessment\nwas framed u/s 143(3

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

reassessment proceeding u/s 147 of\nthe Act to be null and void. Secondly, the Id. CIT (A) also quashed the\nreopening on the ground that the Proviso to Section 147 of the Act\nhas not been specified as in the assessee's own case, the assessment\nwas framed u/s 143(3

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

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

Section 147(a) of the Act, that the assessee had not made a full and true disclosure of the material facts at the time of original assessment and therefore income chargeable to tax had escaped assessment. The High Courts which have interpreted Burlop Dealer's case (Supra) as laying down law to the contrary fell in error

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)

143(3) of the 1961 Act. The show cause notice u/s 263 was issued by ld. PCIT on 26.02.2021 , while revisionary order was passed by ld. PCIT u/s 263 on 18.03.2021. This is clearly beyond the time stipulated u/s 263(2) , as the revisionary order ought to have been passed by ld. PCIT u/s 263 before 31.03.2020 i.e. within

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

143(3)/147 are in clear violation of the order passed by the Hon’ble High Court of Odisha dated 15/12/2009 wherein the Hon’ble Court directed the department to pass the order within two months from the date of their order, whereas the AO passed the reassessment order u/s 147 on 26/03/2013, which is barred by limitation, as contended

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

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

143(3)/147 are in clear violation of the order passed by the Hon’ble High Court of Odisha dated 15/12/2009 wherein the Hon’ble Court directed the department to pass the order within two months from the date of their order, whereas the AO passed the reassessment order u/s 147 on 26/03/2013, which is barred by limitation, as contended

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

143(3)/147 are in clear violation of the order passed by the Hon’ble High Court of Odisha dated 15/12/2009 wherein the Hon’ble Court directed the department to pass the order within two months from the date of their order, whereas the AO passed the reassessment order u/s 147 on 26/03/2013, which is barred by limitation, as contended

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

143(3)/147 are in clear violation of the order passed by the Hon’ble High Court of Odisha dated 15/12/2009 wherein the Hon’ble Court directed the department to pass the order within two months from the date of their order, whereas the AO passed the reassessment order u/s 147 on 26/03/2013, which is barred by limitation, as contended

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

143(3)/147 are in clear violation of the order passed by the Hon’ble High Court of Odisha dated 15/12/2009 wherein the Hon’ble Court directed the department to pass the order within two months from the date of their order, whereas the AO passed the reassessment order u/s 147 on 26/03/2013, which is barred by limitation, as contended

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

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

143(3)/147 are in clear violation of the order passed by the Hon’ble High Court of Odisha dated 15/12/2009 wherein the Hon’ble Court directed the department to pass the order within two months from the date of their order, whereas the AO passed the reassessment order u/s 147 on 26/03/2013, which is barred by limitation, as contended

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

143(3)/147 are in clear violation of the order passed by the Hon’ble High Court of Odisha dated 15/12/2009 wherein the Hon’ble Court directed the department to pass the order within two months from the date of their order, whereas the AO passed the reassessment order u/s 147 on 26/03/2013, which is barred by limitation, as contended

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

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

143(3)/147 are in clear violation of the order passed by the Hon’ble High Court of Odisha dated 15/12/2009 wherein the Hon’ble Court directed the department to pass the order within two months from the date of their order, whereas the AO passed the reassessment order u/s 147 on 26/03/2013, which is barred by limitation, as contended

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

143(3)/147 are in clear violation of the order passed by the Hon’ble High Court of Odisha dated 15/12/2009 wherein the Hon’ble Court directed the department to pass the order within two months from the date of their order, whereas the AO passed the reassessment order u/s 147 on 26/03/2013, which is barred by limitation, as contended

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

143(3)/147 are in clear violation of the order passed by the Hon’ble High Court of Odisha dated 15/12/2009 wherein the Hon’ble Court directed the department to pass the order within two months from the date of their order, whereas the AO passed the reassessment order u/s 147 on 26/03/2013, which is barred by limitation, as contended

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

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

143(3)/147 are in clear violation of the order passed by the Hon’ble High Court of Odisha dated 15/12/2009 wherein the Hon’ble Court directed the department to pass the order within two months from the date of their order, whereas the AO passed the reassessment order u/s 147 on 26/03/2013, which is barred by limitation, as contended

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

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

143(3)/147 are in clear violation of the order passed by the Hon’ble High Court of Odisha dated 15/12/2009 wherein the Hon’ble Court directed the department to pass the order within two months from the date of their order, whereas the AO passed the reassessment order u/s 147 on 26/03/2013, which is barred by limitation, as contended

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

143(3)/147 are in clear violation of the order passed by the Hon’ble High Court of Odisha dated 15/12/2009 wherein the Hon’ble Court directed the department to pass the order within two months from the date of their order, whereas the AO passed the reassessment order u/s 147 on 26/03/2013, which is barred by limitation, as contended