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

1,86,000 Metric tonnes pointed out by the Justice Shah\nCommission has been ably highlighted by the assessee's counsel. The\n'conversion ratio' which relates the size of the Pit to the amount of\nIron ore that can reasonably be excavated from it is the critical factor\nwhich underlies the allegation of over production levied on the\nassessee

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

1,86,000 Metric tonnes pointed out by the Justice Shah\nCommission has been ably highlighted by the assessee's counsel. The\n'conversion ratio' which relates the size of the Pit to the amount of\nIron ore that can reasonably be excavated from it is the critical factor\nwhich underlies the allegation of over production levied on the\nassessee

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

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

217 ITR 699 (SC) ―while deciding the question whether any :- 16 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur rectification of trust deed which changed the character of a private trust into a public charitable trust could be relied upon before the Income-tax authority for claiming exemption u/s 11 of the Income-tax Act by the assessee

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

217 ITR 699 (SC) ―while deciding the question whether any :- 16 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur rectification of trust deed which changed the character of a private trust into a public charitable trust could be relied upon before the Income-tax authority for claiming exemption u/s 11 of the Income-tax Act by the assessee

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

217 ITR 699 (SC) ―while deciding the question whether any :- 16 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur rectification of trust deed which changed the character of a private trust into a public charitable trust could be relied upon before the Income-tax authority for claiming exemption u/s 11 of the Income-tax Act by the assessee

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

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

217 ITR 699 (SC) ―while deciding the question whether any :- 16 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur rectification of trust deed which changed the character of a private trust into a public charitable trust could be relied upon before the Income-tax authority for claiming exemption u/s 11 of the Income-tax Act by the assessee

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

217 ITR 699 (SC) ―while deciding the question whether any :- 16 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur rectification of trust deed which changed the character of a private trust into a public charitable trust could be relied upon before the Income-tax authority for claiming exemption u/s 11 of the Income-tax Act by the assessee

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

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

217 ITR 699 (SC) ―while deciding the question whether any :- 16 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur rectification of trust deed which changed the character of a private trust into a public charitable trust could be relied upon before the Income-tax authority for claiming exemption u/s 11 of the Income-tax Act by the assessee

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

217 ITR 699 (SC) ―while deciding the question whether any :- 16 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur rectification of trust deed which changed the character of a private trust into a public charitable trust could be relied upon before the Income-tax authority for claiming exemption u/s 11 of the Income-tax Act by the assessee

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

217 ITR 699 (SC) ―while deciding the question whether any :- 16 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur rectification of trust deed which changed the character of a private trust into a public charitable trust could be relied upon before the Income-tax authority for claiming exemption u/s 11 of the Income-tax Act by the assessee

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

217 ITR 699 (SC) ―while deciding the question whether any :- 16 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur rectification of trust deed which changed the character of a private trust into a public charitable trust could be relied upon before the Income-tax authority for claiming exemption u/s 11 of the Income-tax Act by the assessee

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

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

217 ITR 699 (SC) ―while deciding the question whether any :- 16 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur rectification of trust deed which changed the character of a private trust into a public charitable trust could be relied upon before the Income-tax authority for claiming exemption u/s 11 of the Income-tax Act by the assessee

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

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

217 ITR 699 (SC) ―while deciding the question whether any :- 16 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur rectification of trust deed which changed the character of a private trust into a public charitable trust could be relied upon before the Income-tax authority for claiming exemption u/s 11 of the Income-tax Act by the assessee

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

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

217 ITR 699 (SC) ―while deciding the question whether any :- 16 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur rectification of trust deed which changed the character of a private trust into a public charitable trust could be relied upon before the Income-tax authority for claiming exemption u/s 11 of the Income-tax Act by the assessee

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

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

217 ITR 699 (SC) ―while deciding the question whether any :- 16 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur rectification of trust deed which changed the character of a private trust into a public charitable trust could be relied upon before the Income-tax authority for claiming exemption u/s 11 of the Income-tax Act by the assessee

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

217 ITR 699 (SC) ―while deciding the question whether any :- 16 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur rectification of trust deed which changed the character of a private trust into a public charitable trust could be relied upon before the Income-tax authority for claiming exemption u/s 11 of the Income-tax Act by the assessee

BIKASH DEB,BHUBANESWAR vs. DCIT CIRCLE- 2(1), BHUBANESWAR

In the result, both the appeals of the assessee stand allowed

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaita Nos.357 & 388/Ctk/2019 /2019 Assessment Years : 2009-10 & 2010 10 & 2010-11 Bikash Dev Bikash Dev, Flat No.101, Vs. Dcit, Circle Dcit, Circle-2(1), Haraprity Haraprity Apar Apartment, Bhubaneswar. Bhubaneswar. Vivekananda Vivekananda Marg, Marg, Old Old Town, Bhubaneswar. Town, Bhubaneswar. Pan/Gir No. Pan/Gir No.Ahepd 0737 C (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri K.K.Bal, Adv K.K.Bal, Adv Revenue By : Shri M.K.Gautam, M.K.Gautam, Cit Dr Date Of Hearing : 17/01 01/2023 Date Of Pronouncement : 17/01 /01/2023 O R D E R

C (Appellant (Appellant) .. ( Respondent Respondent) Assessee by : Shri K.K.Bal, Adv K.K.Bal, Adv Revenue by : Shri M.K.Gautam, M.K.Gautam, CIT DR Date of Hearing : 17/01 01/2023 Date of Pronouncement : 17/01 /01/2023 O R D E R Per Bench These are These are appeals filed by the assessee against the filed by the assessee against the separate orders