M G MOHANTY,BHUBANESWAR vs. DCIT, CIRCLE-2(1), BHUBANESWAR
In the result, appeal of the assessee is partly allowed
ITA 402/CTK/2024[2008-09]Status: DisposedITAT Cuttack26 Nov 2024AY 2008-09
Bench: Shri George Mathan & Shri Manish Agarwalआयकर अपील संसंसंसं/Ita No.402/Ctk/2024 (िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" / Assessment Years : 2008-2009) वष" M G Mohanty, Vs Dcit, Circle-2(1), Bhubaneswar 5A, Forest Park, Odisha Pan No. :Aaffm 2127 H (अपीलाथ" अपीलाथ" अपीलाथ" /Appellant) अपीलाथ" (""यथ" ""यथ" ""यथ" / Respondent) ""यथ" .. िनधा"रती क" िनधा"रती क" ओर ओर सेसेसेसे /Assessee By िनधा"रती िनधा"रती क" क" ओर ओर : Sh B.K.Mahapatra & Sh. A.K.Sabat, Cas राज"व राज"व क" राज"व राज"व क" क" ओर क" ओर ओर सेसेसेसे /Revenue By ओर : Dr. Abani Kanta Nayak, Cit-Dr सुनवाई क" तारीख / Date Of Hearing : 26/11/2024 घोषणा क" तारीख/Date Of Pronouncement : 26/11/2024 आदेश आदेश / O R D E R आदेश आदेश Per Bench : This Is An Appeal Filed By The Assessee Against The Order Of Ld. Cit(A), National Faceless Appeal Centre (Nfac), Delhi, Dated 01.08.2024, Passed In Appeal No.Cit(A), Bhubaneswar-1/10098/2016-17 Vide Din & Order No.Itba/Nfac/S/250/2024-25/1067224134(1) For The Assessment Year 2017-2018. 2. The Assessee Has Challenged The Appellate Order On The Following Grounds Of Appeal :- 1. That On The Facts & In The Circumstances Of The Case, The Order Of The Learned Commissioner Of Income Tax (Appeals), Nfac [In Short "Cit (Appeals)") Dated 01.08.2024 U/S 250 Of The Income Tax Act. 1961 [In Short "I.T.Act/ "Act] In Dismissing The Appeal Is Against The Principles Of Natural Justice, Contrary To Facts, Unjustified, Arbitrary, Erroneous, Bad, Both In The Eye Of Law & On Facts & Legally Untenable.
Section 143(3)Section 147Section 148Section 250
Section 6
of the MMDR Act. 1957, Environment Impact Assessment notification dated 27.01.1994 (EIA Notification, 1994) issued by MoEF) under Environmental (Protection) Act, 1986 and circular dated 25.4.2005 of MoEF issued in continuation to Circular dated
28.10.2004 being on mis- appreciation/misconstruing of the facts is incorrect, arbitrary, erroneous and bad, both in the eye of law and on facts
