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

143, 144, 145, 150, 165, 167, 207, 226,\n227, 777, 791 of 2016, are all cases where reassessment notices are\nissued within four years from the end of the relevant Assessment\nYears. There is no requirement or failure on the part of the assessee\nto disclose fully and truly material facts in these cases. So far as the\ninformation

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

143, 144, 145, 150, 165, 167, 207, 226,\n227, 777, 791 of 2016, are all cases where reassessment notices are\nissued within four years from the end of the relevant Assessment\nYears. There is no requirement or failure on the part of the assessee\nto disclose fully and truly material facts in these cases. So far as the\ninformation

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

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

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

OMM DHANA LAXMI JEWELLERS,ANGUL vs. PCIT, INCOME TAX

In the result, appeal of the assessee stands allowed

Bench: Shri George Mathan & Manish Agarwalassessment Year : 2013-14 M/S. Omm Dhanalaxmi Vs. Pr. Cit, Bhubaneswar-1. Jewellers, Bazar Chowk, Main Road, Angul-759122 Pan/Gir No.Aagfd 8791 D (Appellant) .. ( Respondent) Assessee By : Shri P.K.Mishra, Adv Revenue By : Shri Sanjay Kumar, Cit Dr Date Of Hearing : 23/9/2024 Date Of Pronouncement : 23/9/2024 O R D E R Per Bench This Is An Appeal Filed By The Assessee Against The Order Passed By The Ld Pr.Cit, Bhubaneswar-1 U/S.263 Of The Act Dated 30.3.2024 For The Assessment Year 2013-14. 2. The Assessee Has Raised The Following Grounds: “1) That The Ld. Pr Cit Bhubaneswar Has Erred In Law By Utilizing Section 263 For Directing The Assessing Officer To Do Necessary Verification As Per The Order Of Hon'Ble Itat Cuttack Bench Vide Order Dated 01-10-2019 Which Was Already Barred By Limitation. Provisions Of 263 Does Not Allow To Proceed For A Matter Which Was Already Barred By Limitation. Hence, The Order Passed Us 263 Needs To Be Quashed In To.

section 147 for the reason for failure on the part of the assessee to disclose fully and truly all material facts necessary for his assessment for that assessment year. The total quantum income escaped is prima facie calculated at Rs.20,00,000/-“ 4. After that the reassessment order was passed on 29.09.2021 by making addition

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) ..

U/s l53Ar.w.s. 143(3)/144. This requirement has been fulfilled in the present case. It is a cardinal principle that the words of a Statute must be understood in their natural, ordinary or popular sense and construed according to their grammatical meaning unless such construction leads to some absurdity or unless there is something in the context

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) ..

U/s l53Ar.w.s. 143(3)/144. This requirement has been fulfilled in the present case. It is a cardinal principle that the words of a Statute must be understood in their natural, ordinary or popular sense and construed according to their grammatical meaning unless such construction leads to some absurdity or unless there is something in the context

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) ..

U/s l53Ar.w.s. 143(3)/144. This requirement has been fulfilled in the present case. It is a cardinal principle that the words of a Statute must be understood in their natural, ordinary or popular sense and construed according to their grammatical meaning unless such construction leads to some absurdity or unless there is something in the context

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) ..

U/s l53Ar.w.s. 143(3)/144. This requirement has been fulfilled in the present case. It is a cardinal principle that the words of a Statute must be understood in their natural, ordinary or popular sense and construed according to their grammatical meaning unless such construction leads to some absurdity or unless there is something in the context

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) ..

U/s l53Ar.w.s. 143(3)/144. This requirement has been fulfilled in the present case. It is a cardinal principle that the words of a Statute must be understood in their natural, ordinary or popular sense and construed according to their grammatical meaning unless such construction leads to some absurdity or unless there is something in the context

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) ..

U/s l53Ar.w.s. 143(3)/144. This requirement has been fulfilled in the present case. It is a cardinal principle that the words of a Statute must be understood in their natural, ordinary or popular sense and construed according to their grammatical meaning unless such construction leads to some absurdity or unless there is something in the context

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 :-

147 alive which has become infructuous, is bad in law. 10. For that provisions of section 40A(2)(b) are not applicable to cooperative societies per se and hence disallowance invoking section 40A(2) (b) is bad in law. 11. For that there is clear-cut distinction between reporting requirement in Form 3CD by the Tax Auditor and disallowance

M/S. BAJRANGBALI STEEL INDUSTRIES PVT. LTD,ROURKLA vs. ACIT, CENTRAL CIRCLE, SAMBALPUR

In the result, appeals of the assessee in IT(SS)A No

Bench: Shri George Mathan & Shri Arun Khodpiaआयकर अऩीऱ (तऱाशियाां और अशिग्रहण)/It(Ss)A Nos.31 To 33/Ctk/2022 (ननधाारण वषा / Assessment Year : 2016-2017 To 2018-2019) M/S Bee Pee Rollers Pvt. Ltd., Vs Acit, Central Circle, Sambalpur Lal Building, Kachery Road, Rourkela, Sundergarh, Odisha-769012 Pan No. :Aabcb 3593 P & आयकर अऩीऱ (तऱाशियाां और अशिग्रहण)/It(Ss)A Nos.34 To 39/Ctk/2022 & आयकर अऩीऱ/Ita No.109/Ctk/2022 (ननधाारण वषा / Assessment Year : 2014-2017 To 2020-2021) M/S Bajrangbali Steel Industries Pvt. Vs Acit, Central Circle, Sambalpur Ltd., Lal Building, Kachery Road, Rourkela, Sundergarh, Odisha-769012 Pan No. :Aabcb 3594 L & आयकर अऩीऱ (तऱाशियाां और अशिग्रहण)/It(Ss)A Nos.40 To 44/Ctk/2022 (ननधाारण वषा / Assessment Year : 2014-2015 To 2018-2019) M/S Bajrangbali Re-Rollers Pvt. Ltd. Vs Acit, Central Circle, Sambalpur Lal Building, Kachery Road, Rourkela, Sundergarh, Odisha-769012 Pan No. :Aaccb 6678 A (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee By : Shri S.K.Tulsiyan, Advocate With Shri B.K. Tibrewal, Ca & Ms. Nisha Rachh, Ca Shri M.K.Gautam, Pr.Cit(Osd) राजस्व की ओर से /Revenue By : सुनवाई की तारीख / Date Of Hearing : 28/03/2023 घोषणा की तारीख/Date Of Pronouncement : 28/03/2023

143(l)(a) of the Act. 11. In the light of the aforesaid, the reasons given by the Tribunal that no material was found during the search cannot be sustained, since we have held that the Assessing Officer has the power to reassess the returns of the assessee not only for the undisclosed income, which was found during the search

ACIT, BALASORE CIRCLE, BALASORE vs. MR. BIRAT CHANDRA DAGARA, RAIRANGPUR

In the result, appeals of the revenue in ITA No

Bench: Shri George Mathan & Shri Manish Agarwalआयकर अपील संसंसंसं/Ita No.460/Ctk/2019 (िनधा"रण िनधा"रण वष" वष" / Assessment : 2008-2009) िनधा"रण िनधा"रण वष" वष" Acit, Balasore Circle, Balasore Vs Mr. Biirat Chandra Dagara, Rairangpur, Mayurbhanj Pan No. :Aecpd 7343 D & आयकर अपील संसंसंसं/Ita Nos.461, 386 & 387/Ctk/2019 (िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" / A.Yrs. : 2008-2009, 2009-2010 & 2010-2011) वष" Acit, Balasore Circle, Balasore Vs M/S Nabbadurga Minerals, Rairangpur, Mayurbhanj Pan No. :Aaabfn 8099 H & आयकर अपील संसंसंसं/Ita Nos.111 & 112/Ctk/2020 (िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" / A.Yrs. : 2009-2010 & 2010-2011) वष" M/S Nabadurga Minerals, Vs Acit, Circle, Balasore Rairangpur, Mayurbhanj Pan No. :Aabfn 8099 H (अपीलाथ" अपीलाथ" /Appellant) (""यथ" ""यथ" / Respondent) अपीलाथ" अपीलाथ" ""यथ" ""यथ" .. राज"व राज"व क" राज"व राज"व क" क" ओर क" ओर ओर सेसेसेसे /Revenue By ओर : Shri Sanjay Kumar, Cit-Dr िनधा"रती िनधा"रती क" िनधा"रती िनधा"रती क" क" ओर क" ओर ओर सेसेसेसे /Assessee By ओर : Shri P.K.Mishra, Advocate सुनवाई क" तारीख / Date Of Hearing : 19/09/2024 घोषणा क" तारीख/Date Of Pronouncement : 19/09/2024 आदेश आदेश / O R D E R आदेश आदेश Per Bench : These Are The Appeals Filed By The Revenue As Well As Assessee Against The Separate Orders Of The Ld. Cit(A), Cuttack, Dated 30.08.2019 & 30.09.2019, For The Assessment Years 2008-2009, 2009-2010 & 2010- 2011, Respectively. 2. First We Shall Take Up The Appeal Of The Revenue In Ita No.460/Ctk/2019 In The Case Of Birat Chandra Dagara For The Assessment Year 2008-2009, Wherein The Revenue Has Initially Has Taken Certain & Ita Nos.111&112/Ctk/2020

143(3) was erroneous and prejudicial to the interest of the Revenue. 15 In view of what has been discussed above, both the appeals filed by the assessee for AYs 2009-10 & 2010-11 are hereby allowed and impugned orders passed u/s 263 are hereby quashed. 8. As in the present case, the ld. CIT(A) while allowing the appeal

ACIT, BALESORE CIRCLE, BALESWAR vs. M/S. NABADURGA MINERALS , RAIRANGPUR

In the result, appeals of the revenue in ITA No

Bench: Shri George Mathan & Shri Manish Agarwalआयकर अपील संसंसंसं/Ita No.460/Ctk/2019 (िनधा"रण िनधा"रण वष" वष" / Assessment : 2008-2009) िनधा"रण िनधा"रण वष" वष" Acit, Balasore Circle, Balasore Vs Mr. Biirat Chandra Dagara, Rairangpur, Mayurbhanj Pan No. :Aecpd 7343 D & आयकर अपील संसंसंसं/Ita Nos.461, 386 & 387/Ctk/2019 (िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" / A.Yrs. : 2008-2009, 2009-2010 & 2010-2011) वष" Acit, Balasore Circle, Balasore Vs M/S Nabbadurga Minerals, Rairangpur, Mayurbhanj Pan No. :Aaabfn 8099 H & आयकर अपील संसंसंसं/Ita Nos.111 & 112/Ctk/2020 (िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" / A.Yrs. : 2009-2010 & 2010-2011) वष" M/S Nabadurga Minerals, Vs Acit, Circle, Balasore Rairangpur, Mayurbhanj Pan No. :Aabfn 8099 H (अपीलाथ" अपीलाथ" /Appellant) (""यथ" ""यथ" / Respondent) अपीलाथ" अपीलाथ" ""यथ" ""यथ" .. राज"व राज"व क" राज"व राज"व क" क" ओर क" ओर ओर सेसेसेसे /Revenue By ओर : Shri Sanjay Kumar, Cit-Dr िनधा"रती िनधा"रती क" िनधा"रती िनधा"रती क" क" ओर क" ओर ओर सेसेसेसे /Assessee By ओर : Shri P.K.Mishra, Advocate सुनवाई क" तारीख / Date Of Hearing : 19/09/2024 घोषणा क" तारीख/Date Of Pronouncement : 19/09/2024 आदेश आदेश / O R D E R आदेश आदेश Per Bench : These Are The Appeals Filed By The Revenue As Well As Assessee Against The Separate Orders Of The Ld. Cit(A), Cuttack, Dated 30.08.2019 & 30.09.2019, For The Assessment Years 2008-2009, 2009-2010 & 2010- 2011, Respectively. 2. First We Shall Take Up The Appeal Of The Revenue In Ita No.460/Ctk/2019 In The Case Of Birat Chandra Dagara For The Assessment Year 2008-2009, Wherein The Revenue Has Initially Has Taken Certain & Ita Nos.111&112/Ctk/2020

143(3) was erroneous and prejudicial to the interest of the Revenue. 15 In view of what has been discussed above, both the appeals filed by the assessee for AYs 2009-10 & 2010-11 are hereby allowed and impugned orders passed u/s 263 are hereby quashed. 8. As in the present case, the ld. CIT(A) while allowing the appeal

ACIT, BALESORE CIRCLE, BALESWAR vs. M/S. NABADURGA MINERALS , RAIRANGPUR

In the result, appeals of the revenue in ITA No

Bench: Shri George Mathan & Shri Manish Agarwalआयकर अपील संसंसंसं/Ita No.460/Ctk/2019 (िनधा"रण िनधा"रण वष" वष" / Assessment : 2008-2009) िनधा"रण िनधा"रण वष" वष" Acit, Balasore Circle, Balasore Vs Mr. Biirat Chandra Dagara, Rairangpur, Mayurbhanj Pan No. :Aecpd 7343 D & आयकर अपील संसंसंसं/Ita Nos.461, 386 & 387/Ctk/2019 (िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" / A.Yrs. : 2008-2009, 2009-2010 & 2010-2011) वष" Acit, Balasore Circle, Balasore Vs M/S Nabbadurga Minerals, Rairangpur, Mayurbhanj Pan No. :Aaabfn 8099 H & आयकर अपील संसंसंसं/Ita Nos.111 & 112/Ctk/2020 (िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" / A.Yrs. : 2009-2010 & 2010-2011) वष" M/S Nabadurga Minerals, Vs Acit, Circle, Balasore Rairangpur, Mayurbhanj Pan No. :Aabfn 8099 H (अपीलाथ" अपीलाथ" /Appellant) (""यथ" ""यथ" / Respondent) अपीलाथ" अपीलाथ" ""यथ" ""यथ" .. राज"व राज"व क" राज"व राज"व क" क" ओर क" ओर ओर सेसेसेसे /Revenue By ओर : Shri Sanjay Kumar, Cit-Dr िनधा"रती िनधा"रती क" िनधा"रती िनधा"रती क" क" ओर क" ओर ओर सेसेसेसे /Assessee By ओर : Shri P.K.Mishra, Advocate सुनवाई क" तारीख / Date Of Hearing : 19/09/2024 घोषणा क" तारीख/Date Of Pronouncement : 19/09/2024 आदेश आदेश / O R D E R आदेश आदेश Per Bench : These Are The Appeals Filed By The Revenue As Well As Assessee Against The Separate Orders Of The Ld. Cit(A), Cuttack, Dated 30.08.2019 & 30.09.2019, For The Assessment Years 2008-2009, 2009-2010 & 2010- 2011, Respectively. 2. First We Shall Take Up The Appeal Of The Revenue In Ita No.460/Ctk/2019 In The Case Of Birat Chandra Dagara For The Assessment Year 2008-2009, Wherein The Revenue Has Initially Has Taken Certain & Ita Nos.111&112/Ctk/2020

143(3) was erroneous and prejudicial to the interest of the Revenue. 15 In view of what has been discussed above, both the appeals filed by the assessee for AYs 2009-10 & 2010-11 are hereby allowed and impugned orders passed u/s 263 are hereby quashed. 8. As in the present case, the ld. CIT(A) while allowing the appeal

M/S. NABADURGA MINERALS ,RAIRANGPUR vs. ACIT, CIRCLE, BALASORE

In the result, appeals of the revenue in ITA No

Bench: Shri George Mathan & Shri Manish Agarwalआयकर अपील संसंसंसं/Ita No.460/Ctk/2019 (िनधा"रण िनधा"रण वष" वष" / Assessment : 2008-2009) िनधा"रण िनधा"रण वष" वष" Acit, Balasore Circle, Balasore Vs Mr. Biirat Chandra Dagara, Rairangpur, Mayurbhanj Pan No. :Aecpd 7343 D & आयकर अपील संसंसंसं/Ita Nos.461, 386 & 387/Ctk/2019 (िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" / A.Yrs. : 2008-2009, 2009-2010 & 2010-2011) वष" Acit, Balasore Circle, Balasore Vs M/S Nabbadurga Minerals, Rairangpur, Mayurbhanj Pan No. :Aaabfn 8099 H & आयकर अपील संसंसंसं/Ita Nos.111 & 112/Ctk/2020 (िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" / A.Yrs. : 2009-2010 & 2010-2011) वष" M/S Nabadurga Minerals, Vs Acit, Circle, Balasore Rairangpur, Mayurbhanj Pan No. :Aabfn 8099 H (अपीलाथ" अपीलाथ" /Appellant) (""यथ" ""यथ" / Respondent) अपीलाथ" अपीलाथ" ""यथ" ""यथ" .. राज"व राज"व क" राज"व राज"व क" क" ओर क" ओर ओर सेसेसेसे /Revenue By ओर : Shri Sanjay Kumar, Cit-Dr िनधा"रती िनधा"रती क" िनधा"रती िनधा"रती क" क" ओर क" ओर ओर सेसेसेसे /Assessee By ओर : Shri P.K.Mishra, Advocate सुनवाई क" तारीख / Date Of Hearing : 19/09/2024 घोषणा क" तारीख/Date Of Pronouncement : 19/09/2024 आदेश आदेश / O R D E R आदेश आदेश Per Bench : These Are The Appeals Filed By The Revenue As Well As Assessee Against The Separate Orders Of The Ld. Cit(A), Cuttack, Dated 30.08.2019 & 30.09.2019, For The Assessment Years 2008-2009, 2009-2010 & 2010- 2011, Respectively. 2. First We Shall Take Up The Appeal Of The Revenue In Ita No.460/Ctk/2019 In The Case Of Birat Chandra Dagara For The Assessment Year 2008-2009, Wherein The Revenue Has Initially Has Taken Certain & Ita Nos.111&112/Ctk/2020

143(3) was erroneous and prejudicial to the interest of the Revenue. 15 In view of what has been discussed above, both the appeals filed by the assessee for AYs 2009-10 & 2010-11 are hereby allowed and impugned orders passed u/s 263 are hereby quashed. 8. As in the present case, the ld. CIT(A) while allowing the appeal