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.\n143(3)/147, the AO has herself calculated the 'illegal expenses' that\nthe assessee would have incurred and then has made the\ndisallowance under Explanation 1 to section 37 of the 1. T Act, 1961.\nThis action of the AO is arbitrary and wholly unjustified as only the\nState Government of Odisha or the Ministry of Environment & Forest\ncan

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

37 of the Act to the\nextent of ₹129,42,25,780/- by treating them as illegal expenses.\nAggrieved, assessee preferred the appeal before the Id. CIT (A).\n4.2. In the appellate proceedings, the Id. CIT (A) held the reopening\nto be nullity and bad in law after obtaining the submission and\ncontention of the assessee by observing and holding

TATA STEEL LIMITED (SUCCESSOR TO TATA STEEL LONG PRODUCTS LIMITED),KOLKATA vs. ACIT, CIRCLE ROURKELA, ROURKELA

In the result, the appeal of the assessee is allowed

Bench: Before Shri George Mathan, Judicial & Manish Agarwal Manish Agarwalassessment Year : 2014-15 Tata Steel Ltd. ( Tata Steel Ltd. (Successor To Vs. Asst. Commis Asst. Commissioner Of Income Tata Steel Long Products Ltd. Tata Steel Long Products Ltd.), Tax-, Circle Circle- Rourkela Bileipada, Joda, Keonjhar Bileipada, Joda, Keonjhar Pan/Gir No Pan/Gir No.Aaact 2803 M (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Ms Shreya Loyalka, Ca : Ms Shreya Loyalka, Ca Revenue By : Shri Sanjay Kumar, Cit : Shri Sanjay Kumar, Cit Dr Date Of Hearing : 22/0 05/2024 Date Of Pronouncement : 22/0 /05/2024 O R D E R Per Bench

section 37(1) was inserted by Finance (No. 2) Act, 2014 w.e.f. 01.04.2015 and is prospective in nature and would applicable from AY 2015-16 onwards. This shows that there was P a g e 5 | 11 Assessment Year : 2014-15 no application of mind before recording the reason for issue of notice u/s 148. Since the impugned assessment year

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) ..

37 as under: "On a conspectus of Section 153A(1) of the Act, read with the provisos thereto, and in the light of the law explained in the aforementioned decisions, the legal position that emerges is as under: i. Once a search takes place under Section 132 of the Act, notice under Section 153 A(1) will have

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) ..

37 as under: "On a conspectus of Section 153A(1) of the Act, read with the provisos thereto, and in the light of the law explained in the aforementioned decisions, the legal position that emerges is as under: i. Once a search takes place under Section 132 of the Act, notice under Section 153 A(1) will have

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) ..

37 as under: "On a conspectus of Section 153A(1) of the Act, read with the provisos thereto, and in the light of the law explained in the aforementioned decisions, the legal position that emerges is as under: i. Once a search takes place under Section 132 of the Act, notice under Section 153 A(1) will have

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) ..

37 as under: "On a conspectus of Section 153A(1) of the Act, read with the provisos thereto, and in the light of the law explained in the aforementioned decisions, the legal position that emerges is as under: i. Once a search takes place under Section 132 of the Act, notice under Section 153 A(1) will have

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) ..

37 as under: "On a conspectus of Section 153A(1) of the Act, read with the provisos thereto, and in the light of the law explained in the aforementioned decisions, the legal position that emerges is as under: i. Once a search takes place under Section 132 of the Act, notice under Section 153 A(1) will have

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) ..

37 as under: "On a conspectus of Section 153A(1) of the Act, read with the provisos thereto, and in the light of the law explained in the aforementioned decisions, the legal position that emerges is as under: i. Once a search takes place under Section 132 of the Act, notice under Section 153 A(1) will have

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

u/s 37 of the I.T Act, 1961. (11). Grounds of appeal no.2.10. is consequential in nature may kindly be held accordingly. (12) Grounds of appeal no.2.11. is consequential in nature may kindly be held accordingly. (13). Grounds of appeal no.2.12 is general in nature not pressed for. (14).REQUEST FOR PERSONAL HEARING: It is humbly requested to grant personal hearing

M G MOHANTY,BHUBANESWAR vs. DCIT, CIRCLE-2(1), BHUBANESWAR

In the result, appeal of the assessee is partly allowed

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.

reassessment dated 28.03.2016 being without any jurisdiction and authority of law and in violation of the mandatory provisions of law and accordingly the said order dated 28.03.2016 ought to be annulled, 4 vii. the reopening of the Assessment by invoking jurisdiction u/s 147 of the Act being otherwise bad in law is liable to be annulled. viii. the re-assessment

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

1. For that, the impugned order of Reassessment so passed U/s. 147/144 is without jurisdiction and without the authority of law, as such, the same being not sustainable in the eye of law is liable to be quashed in the interest of justice. 2. For that, when there is no excess or illegal mining by the Appellant, the Forums below

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

1. For that, the impugned order of Reassessment so passed U/s. 147/144 is without jurisdiction and without the authority of law, as such, the same being not sustainable in the eye of law is liable to be quashed in the interest of justice. 2. For that, when there is no excess or illegal mining by the Appellant, the Forums below

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

1. For that, the impugned order of Reassessment so passed U/s. 147/144 is without jurisdiction and without the authority of law, as such, the same being not sustainable in the eye of law is liable to be quashed in the interest of justice. 2. For that, when there is no excess or illegal mining by the Appellant, the Forums below

ACIT, BALASORE CIRCLE, BALASORE 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

1. For that, the impugned order of Reassessment so passed U/s. 147/144 is without jurisdiction and without the authority of law, as such, the same being not sustainable in the eye of law is liable to be quashed in the interest of justice. 2. For that, when there is no excess or illegal mining by the Appellant, the Forums below

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

1. For that, the impugned order of Reassessment so passed U/s. 147/144 is without jurisdiction and without the authority of law, as such, the same being not sustainable in the eye of law is liable to be quashed in the interest of justice. 2. For that, when there is no excess or illegal mining by the Appellant, the Forums below

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

1. For that, the impugned order of Reassessment so passed U/s. 147/144 is without jurisdiction and without the authority of law, as such, the same being not sustainable in the eye of law is liable to be quashed in the interest of justice. 2. For that, when there is no excess or illegal mining by the Appellant, the Forums below

KALINGA MINING CORPORATION,CUTTACK vs. A.C.I.T, CIRCLE-2(1), CUTTACK

In the result, both appeals of the assessee are allowed

reassessment proceedings and has disallowed the expenses of Rs.34,11,77,436/- by holding that these expenses were incurred in violation to Rule 37 of Mineral Concession Rule, 1960 and, therefore, not allowable u/s.37 of the Act. 6. In first appeal, the ld. CIT(A) upheld the disallowawnce so made, therefore, the present appeal is filed before