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

u/s. 30\nof the Mines and Minerals (Development and Regulation) Act, 1957.\nThe Mining tribunal passed an order dt. 16.01.2012 in Revision order\nno. 25/2012 in the case of Smt. Indrani Patnaik (Revisionist) v/s\nGovernment of Odisha (Respondent). In the order the Mining Tribunal\ndismissed the findings of the State Government as baseless by\nobserving that there was no evidence

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

u/s. 30\nof the Mines and Minerals (Development and Regulation) Act, 1957.\nThe Mining tribunal passed an order dt. 16.01.2012 in Revision order\nno. 25/2012 in the case of Smt. Indrani Patnaik (Revisionist) v/s\nGovernment of Odisha (Respondent). In the order the Mining Tribunal\ndismissed the findings of the State Government as baseless by\nobserving that there was no evidence

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

u/s 148 of the I.T. Act, 1961 for A.Y. 2010-11 (Ajay Kumar Gupta) Income Tax Officer (Exemption) Ward - 1 , Jaipur It is also noted that none of the additions based on the above reasons had been made in the assessment proceedings. The additions made are on the following reasons:- 1. Accumulation of Income under section

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.

u/s. 147 of the Act. The Hon’ble Gujarat High Court in the case of Yogeshbhai R Dhanak V. Assistant Commissioner of Income tax (2014) 41 taxmann.com 183 on similar facts has held as under: “Section 147, read with section 158BC of the Income tax Act, 1961- income escaping assessment-Non disclosure of primary facts (Matter relating to b lock

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)

u/s 148 after 01.04.2021. There was P a g e 16 | 20 Assessment Year : 2015-16 amendment by Finance Act, 2021 in Section 148, the pre-existing sections 147 to 151 had been repealed and replaced by new provisions. The validity of the reassessment

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

20: The Permanent Trustees may appoint THREE more Trustees of their choice £0 function as co-trustees and their tenure of office shall be not more than two 'ears from the date of appointment unless they are re- nominated for further period Clause 21: The temporary Co-managing Trustee will exercise their duties as co-trustees subject to the control

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

20: The Permanent Trustees may appoint THREE more Trustees of their choice £0 function as co-trustees and their tenure of office shall be not more than two 'ears from the date of appointment unless they are re- nominated for further period Clause 21: The temporary Co-managing Trustee will exercise their duties as co-trustees subject to the control

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

20: The Permanent Trustees may appoint THREE more Trustees of their choice £0 function as co-trustees and their tenure of office shall be not more than two 'ears from the date of appointment unless they are re- nominated for further period Clause 21: The temporary Co-managing Trustee will exercise their duties as co-trustees subject to the control

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

20: The Permanent Trustees may appoint THREE more Trustees of their choice £0 function as co-trustees and their tenure of office shall be not more than two 'ears from the date of appointment unless they are re- nominated for further period Clause 21: The temporary Co-managing Trustee will exercise their duties as co-trustees subject to the control

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

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

20: The Permanent Trustees may appoint THREE more Trustees of their choice £0 function as co-trustees and their tenure of office shall be not more than two 'ears from the date of appointment unless they are re- nominated for further period Clause 21: The temporary Co-managing Trustee will exercise their duties as co-trustees subject to the control

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

20: The Permanent Trustees may appoint THREE more Trustees of their choice £0 function as co-trustees and their tenure of office shall be not more than two 'ears from the date of appointment unless they are re- nominated for further period Clause 21: The temporary Co-managing Trustee will exercise their duties as co-trustees subject to the control

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

20: The Permanent Trustees may appoint THREE more Trustees of their choice £0 function as co-trustees and their tenure of office shall be not more than two 'ears from the date of appointment unless they are re- nominated for further period Clause 21: The temporary Co-managing Trustee will exercise their duties as co-trustees subject to the control

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

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

20: The Permanent Trustees may appoint THREE more Trustees of their choice £0 function as co-trustees and their tenure of office shall be not more than two 'ears from the date of appointment unless they are re- nominated for further period Clause 21: The temporary Co-managing Trustee will exercise their duties as co-trustees subject to the control

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

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

20: The Permanent Trustees may appoint THREE more Trustees of their choice £0 function as co-trustees and their tenure of office shall be not more than two 'ears from the date of appointment unless they are re- nominated for further period Clause 21: The temporary Co-managing Trustee will exercise their duties as co-trustees subject to the control

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

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

20: The Permanent Trustees may appoint THREE more Trustees of their choice £0 function as co-trustees and their tenure of office shall be not more than two 'ears from the date of appointment unless they are re- nominated for further period Clause 21: The temporary Co-managing Trustee will exercise their duties as co-trustees subject to the control

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

20: The Permanent Trustees may appoint THREE more Trustees of their choice £0 function as co-trustees and their tenure of office shall be not more than two 'ears from the date of appointment unless they are re- nominated for further period Clause 21: The temporary Co-managing Trustee will exercise their duties as co-trustees subject to the control

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

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

20: The Permanent Trustees may appoint THREE more Trustees of their choice £0 function as co-trustees and their tenure of office shall be not more than two 'ears from the date of appointment unless they are re- nominated for further period Clause 21: The temporary Co-managing Trustee will exercise their duties as co-trustees subject to the control

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

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

20: The Permanent Trustees may appoint THREE more Trustees of their choice £0 function as co-trustees and their tenure of office shall be not more than two 'ears from the date of appointment unless they are re- nominated for further period Clause 21: The temporary Co-managing Trustee will exercise their duties as co-trustees subject to the control