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15 results for “reassessment u/s 147”+ Section 145clear

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Key Topics

Addition to Income15Section 143(3)10Section 1477Section 906Section 145(3)6Section 80G5Section 143(1)5Section 143(2)5Section 80

M/S BSN JOSHI & SONS LTD,KHURDA vs. ACIT, BHUBANESWAR

In the result, appeal filed by the assessee is allowed

ITA 6/CTK/2011[2003-04]Status: DisposedITAT Cuttack08 Aug 2019AY 2003-04

Bench: Shri Chandra Mohan Garg & Laxmi Prasad Sahuassessment Year : 2003-2004

For Appellant: Shri P.C.Sethi, ARFor Respondent: Shri Subhendu Dutta, DR
Section 143(3)Section 147Section 148

u/s 143(3) of the Act. 4. That, the learned CIT (A) has committed serious error by confirming the addition of Rs. 33,50,534/- as under disclosing of receipt which is contrary to the evidence on record and is liable to be deleted.” 3. Ground No.1 of appeal is general in nature and hence, requires no separate adjudication

M/S. ORISSA MINING CORPORATION LTD.,BHUBANESWAR vs. JCIT, RANGE-1, BHUBANESWAR

5
Deduction5
Depreciation5
Disallowance5

In the result, the appeals of the assessee i

ITA 92/CTK/2016[2010-11]Status: DisposedITAT Cuttack16 Oct 2019AY 2010-11

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am

For Appellant: Shri P. Venugopal RaoFor Respondent: Shri Subhendu Dutta, DR
Section 143(1)Section 143(2)Section 143(3)Section 80Section 80G

reassessment u/s 147 dtd. 21.03.2011 and hence, subsequent rejection of the same in the subsequent re-assessment tantamount to change of opinion and therefore is not valid. 19 ITA No.333/CTK/2014, ITA No.375/CTK/2016 ITA No.271/CTK/2017, ITA No.381/CTK/2015 ITA Nos.92&93/CTK/2016, ITA No.374/CTK/2016 & ITA No.243/CTK/2017 3. The said expenditure incurred amounting to Rs.35,88,55,396/- includes not only Periphery Development expenses

M/S. ORISSA MINING CORPORATION LTD.,BHUBANESWAR vs. DCIT, CIRCLE-2(1), BHUBANESWAR

In the result, the appeals of the assessee i

ITA 375/CTK/2016[2012-13]Status: DisposedITAT Cuttack16 Oct 2019AY 2012-13

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am

For Appellant: Shri P. Venugopal RaoFor Respondent: Shri Subhendu Dutta, DR
Section 143(1)Section 143(2)Section 143(3)Section 80Section 80G

reassessment u/s 147 dtd. 21.03.2011 and hence, subsequent rejection of the same in the subsequent re-assessment tantamount to change of opinion and therefore is not valid. 19 ITA No.333/CTK/2014, ITA No.375/CTK/2016 ITA No.271/CTK/2017, ITA No.381/CTK/2015 ITA Nos.92&93/CTK/2016, ITA No.374/CTK/2016 & ITA No.243/CTK/2017 3. The said expenditure incurred amounting to Rs.35,88,55,396/- includes not only Periphery Development expenses

ORISSA MINING CORPORATION LIMITED,BHUBANESWAR vs. DICT, BHUBANESWAR

In the result, the appeals of the assessee i

ITA 381/CTK/2015[2006-07]Status: DisposedITAT Cuttack16 Oct 2019AY 2006-07

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am

For Appellant: Shri P. Venugopal RaoFor Respondent: Shri Subhendu Dutta, DR
Section 143(1)Section 143(2)Section 143(3)Section 80Section 80G

reassessment u/s 147 dtd. 21.03.2011 and hence, subsequent rejection of the same in the subsequent re-assessment tantamount to change of opinion and therefore is not valid. 19 ITA No.333/CTK/2014, ITA No.375/CTK/2016 ITA No.271/CTK/2017, ITA No.381/CTK/2015 ITA Nos.92&93/CTK/2016, ITA No.374/CTK/2016 & ITA No.243/CTK/2017 3. The said expenditure incurred amounting to Rs.35,88,55,396/- includes not only Periphery Development expenses

ORISSA MINING CORPORATION LTD.,BHUBANESWAR vs. DCIT, CIRCLE-1(1), BHUBANESWAR, BHUBANESWAR

In the result, the appeals of the assessee i

ITA 333/CTK/2014[2007-08]Status: DisposedITAT Cuttack16 Oct 2019AY 2007-08

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am

For Appellant: Shri P. Venugopal RaoFor Respondent: Shri Subhendu Dutta, DR
Section 143(1)Section 143(2)Section 143(3)Section 80Section 80G

reassessment u/s 147 dtd. 21.03.2011 and hence, subsequent rejection of the same in the subsequent re-assessment tantamount to change of opinion and therefore is not valid. 19 ITA No.333/CTK/2014, ITA No.375/CTK/2016 ITA No.271/CTK/2017, ITA No.381/CTK/2015 ITA Nos.92&93/CTK/2016, ITA No.374/CTK/2016 & ITA No.243/CTK/2017 3. The said expenditure incurred amounting to Rs.35,88,55,396/- includes not only Periphery Development expenses

M/S. ORISSA MINING CORPORATION LTD.,BHUBANESWAR vs. JCIT, RANGE-1, BHUBANESWAR

In the result, the appeals of the assessee i

ITA 93/CTK/2016[2011-12]Status: DisposedITAT Cuttack16 Oct 2019AY 2011-12

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am

For Appellant: Shri P. Venugopal RaoFor Respondent: Shri Subhendu Dutta, DR
Section 143(1)Section 143(2)Section 143(3)Section 80Section 80G

reassessment u/s 147 dtd. 21.03.2011 and hence, subsequent rejection of the same in the subsequent re-assessment tantamount to change of opinion and therefore is not valid. 19 ITA No.333/CTK/2014, ITA No.375/CTK/2016 ITA No.271/CTK/2017, ITA No.381/CTK/2015 ITA Nos.92&93/CTK/2016, ITA No.374/CTK/2016 & ITA No.243/CTK/2017 3. The said expenditure incurred amounting to Rs.35,88,55,396/- includes not only Periphery Development expenses

KOTHAKOTA RAMA RAO,RAYAGADA vs. ACIT, CENTRAL CIRCLE-1, BHUBANESWAR

In the result, appeals of the assessee i

ITA 19/CTK/2019[2014-15]Status: DisposedITAT Cuttack28 Aug 2020AY 2014-15

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अऩीऱ (तऱाशियाां और अशिग्रहण)सं./Ita No.132/Ctk/2018 (नििाारण वषा / Assessment Year :2013-2014) Kothakota Rama Rao, Vs. Acit, Central Circle-1, Kothapeta, Rayagada, Bhubaneswar District-Rayagada Pan No. : Aeppk 1600 P & आयकर अऩीऱ सं./Ita Nos.19&20/Ctk/2019 & Ita No.386/Ctk/2018 (नििाारण वषा / Assessment Year :2014-15, 2015-16 & 2016-17) Kothakota Rama Rao, Vs. Acit, Central Circle-1, Kothapeta, Rayagada, Bhubaneswar District-Rayagada Pan No. : Aeppk 1600 P (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee By : Shri P.K.Mishra, Advocate राजस्व की ओर से /Revenue By : Shri M.K.Gautam, Citdr सुनवाई की तारीख / Date Of Hearing : 15/07/2020 घोषणा की तारीख/Date Of Pronouncement : 31/08/2020 आदेश / O R D E R Per L.P.Sahu, Am: These Are The Appeals Filed By The Assessee Against The Separate Orders Of Cit(A)-2, Bhubaneswar, Dated 11.09.2018 & 29.08.2018 For Assessment Years 2013-2014, 2014-2015, 2015-2016 & 2016-2017. 2. Since, Similar Issues Have Been Raised In All The Appeals, Therefore, For The Sake Of Convenience & Brevity, We Shall Decide The Appeal Of The Assessee For A.Y.2013-2014 In It(Ss)A No.132/Ctk/2018 After Taking Into Consideration The Grounds & Facts Mentioned

For Appellant: Shri P.K.Mishra, AdvocateFor Respondent: Shri M.K.Gautam, CITDR
Section 143(3)Section 153ASection 153DSection 234

145 of the paper Book.)- In support of this contention, the Appellant most respectfully relies on following Judicial pronouncements such as; l. C.IT. & D.C.I.T. -versus- BJ.N. Hotels Ltd., in ITA No.239/2009 (Karnatka High Court). 2. Nidan -versus- ACIT ITAT Cuttack in ITA No.32 to 37/CTK/2018 3. Pankaj Sharma - versus - DCIT in ITA No.3556 to 3557/ Del/2015 4. Hon'ble Orissa

KOTHAKOTA RAMA RAO,RAYAGADA vs. ACIT, CENTRAL CIRCLE-1, BHUBANESWAR

In the result, appeals of the assessee i

ITA 20/CTK/2019[2015-16]Status: DisposedITAT Cuttack28 Aug 2020AY 2015-16

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अऩीऱ (तऱाशियाां और अशिग्रहण)सं./Ita No.132/Ctk/2018 (नििाारण वषा / Assessment Year :2013-2014) Kothakota Rama Rao, Vs. Acit, Central Circle-1, Kothapeta, Rayagada, Bhubaneswar District-Rayagada Pan No. : Aeppk 1600 P & आयकर अऩीऱ सं./Ita Nos.19&20/Ctk/2019 & Ita No.386/Ctk/2018 (नििाारण वषा / Assessment Year :2014-15, 2015-16 & 2016-17) Kothakota Rama Rao, Vs. Acit, Central Circle-1, Kothapeta, Rayagada, Bhubaneswar District-Rayagada Pan No. : Aeppk 1600 P (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee By : Shri P.K.Mishra, Advocate राजस्व की ओर से /Revenue By : Shri M.K.Gautam, Citdr सुनवाई की तारीख / Date Of Hearing : 15/07/2020 घोषणा की तारीख/Date Of Pronouncement : 31/08/2020 आदेश / O R D E R Per L.P.Sahu, Am: These Are The Appeals Filed By The Assessee Against The Separate Orders Of Cit(A)-2, Bhubaneswar, Dated 11.09.2018 & 29.08.2018 For Assessment Years 2013-2014, 2014-2015, 2015-2016 & 2016-2017. 2. Since, Similar Issues Have Been Raised In All The Appeals, Therefore, For The Sake Of Convenience & Brevity, We Shall Decide The Appeal Of The Assessee For A.Y.2013-2014 In It(Ss)A No.132/Ctk/2018 After Taking Into Consideration The Grounds & Facts Mentioned

For Appellant: Shri P.K.Mishra, AdvocateFor Respondent: Shri M.K.Gautam, CITDR
Section 143(3)Section 153ASection 153DSection 234

145 of the paper Book.)- In support of this contention, the Appellant most respectfully relies on following Judicial pronouncements such as; l. C.IT. & D.C.I.T. -versus- BJ.N. Hotels Ltd., in ITA No.239/2009 (Karnatka High Court). 2. Nidan -versus- ACIT ITAT Cuttack in ITA No.32 to 37/CTK/2018 3. Pankaj Sharma - versus - DCIT in ITA No.3556 to 3557/ Del/2015 4. Hon'ble Orissa

KOTHAKOTA RAMA RAO,RAYAGADA vs. ACIT, CENTRAL CIRCLE-1, BHUBANESWAR

In the result, appeals of the assessee i

ITA 386/CTK/2018[2016-17]Status: DisposedITAT Cuttack28 Aug 2020AY 2016-17

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अऩीऱ (तऱाशियाां और अशिग्रहण)सं./Ita No.132/Ctk/2018 (नििाारण वषा / Assessment Year :2013-2014) Kothakota Rama Rao, Vs. Acit, Central Circle-1, Kothapeta, Rayagada, Bhubaneswar District-Rayagada Pan No. : Aeppk 1600 P & आयकर अऩीऱ सं./Ita Nos.19&20/Ctk/2019 & Ita No.386/Ctk/2018 (नििाारण वषा / Assessment Year :2014-15, 2015-16 & 2016-17) Kothakota Rama Rao, Vs. Acit, Central Circle-1, Kothapeta, Rayagada, Bhubaneswar District-Rayagada Pan No. : Aeppk 1600 P (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee By : Shri P.K.Mishra, Advocate राजस्व की ओर से /Revenue By : Shri M.K.Gautam, Citdr सुनवाई की तारीख / Date Of Hearing : 15/07/2020 घोषणा की तारीख/Date Of Pronouncement : 31/08/2020 आदेश / O R D E R Per L.P.Sahu, Am: These Are The Appeals Filed By The Assessee Against The Separate Orders Of Cit(A)-2, Bhubaneswar, Dated 11.09.2018 & 29.08.2018 For Assessment Years 2013-2014, 2014-2015, 2015-2016 & 2016-2017. 2. Since, Similar Issues Have Been Raised In All The Appeals, Therefore, For The Sake Of Convenience & Brevity, We Shall Decide The Appeal Of The Assessee For A.Y.2013-2014 In It(Ss)A No.132/Ctk/2018 After Taking Into Consideration The Grounds & Facts Mentioned

For Appellant: Shri P.K.Mishra, AdvocateFor Respondent: Shri M.K.Gautam, CITDR
Section 143(3)Section 153ASection 153DSection 234

145 of the paper Book.)- In support of this contention, the Appellant most respectfully relies on following Judicial pronouncements such as; l. C.IT. & D.C.I.T. -versus- BJ.N. Hotels Ltd., in ITA No.239/2009 (Karnatka High Court). 2. Nidan -versus- ACIT ITAT Cuttack in ITA No.32 to 37/CTK/2018 3. Pankaj Sharma - versus - DCIT in ITA No.3556 to 3557/ Del/2015 4. Hon'ble Orissa

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

In the result, appeals of the revenue in ITA No

ITA 461/CTK/2019[2008-09]Status: DisposedITAT Cuttack19 Sept 2024AY 2008-09

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

Section 145(3)Section 147Section 90

145(3) of the Act. 5. Before us, ld. CIT-DR submitted that in this case primarily no notice of hearing was issued by the ld. CIT(A) and, therefore, no proper opportunity of being heard was provided to the department. It was further submitted by the ld. CIT-DR that the assessee was having mining lease, however, no income

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

In the result, appeals of the revenue in ITA No

ITA 460/CTK/2019[2008-09]Status: DisposedITAT Cuttack19 Sept 2024AY 2008-09

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

Section 145(3)Section 147Section 90

145(3) of the Act. 5. Before us, ld. CIT-DR submitted that in this case primarily no notice of hearing was issued by the ld. CIT(A) and, therefore, no proper opportunity of being heard was provided to the department. It was further submitted by the ld. CIT-DR that the assessee was having mining lease, however, no income

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

In the result, appeals of the revenue in ITA No

ITA 387/CTK/2019[2010-11]Status: DisposedITAT Cuttack19 Sept 2024AY 2010-11

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

Section 145(3)Section 147Section 90

145(3) of the Act. 5. Before us, ld. CIT-DR submitted that in this case primarily no notice of hearing was issued by the ld. CIT(A) and, therefore, no proper opportunity of being heard was provided to the department. It was further submitted by the ld. CIT-DR that the assessee was having mining lease, however, no income

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

In the result, appeals of the revenue in ITA No

ITA 386/CTK/2019[2009-10]Status: DisposedITAT Cuttack19 Sept 2024AY 2009-10

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

Section 145(3)Section 147Section 90

145(3) of the Act. 5. Before us, ld. CIT-DR submitted that in this case primarily no notice of hearing was issued by the ld. CIT(A) and, therefore, no proper opportunity of being heard was provided to the department. It was further submitted by the ld. CIT-DR that the assessee was having mining lease, however, no income

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

In the result, appeals of the revenue in ITA No

ITA 111/CTK/2020[2009-10]Status: DisposedITAT Cuttack19 Sept 2024AY 2009-10

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

Section 145(3)Section 147Section 90

145(3) of the Act. 5. Before us, ld. CIT-DR submitted that in this case primarily no notice of hearing was issued by the ld. CIT(A) and, therefore, no proper opportunity of being heard was provided to the department. It was further submitted by the ld. CIT-DR that the assessee was having mining lease, however, no income

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

In the result, appeals of the revenue in ITA No

ITA 112/CTK/2020[2010-11]Status: DisposedITAT Cuttack19 Sept 2024AY 2010-11

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

Section 145(3)Section 147Section 90

145(3) of the Act. 5. Before us, ld. CIT-DR submitted that in this case primarily no notice of hearing was issued by the ld. CIT(A) and, therefore, no proper opportunity of being heard was provided to the department. It was further submitted by the ld. CIT-DR that the assessee was having mining lease, however, no income