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

147. It is quite plain that as in that case,\neven here the expression of opinion by Shah Commission on the\nalleged under-invoicing of exports cannot qualify as information so as\nto sustain a belief on the part of the Assessing Officer of income\nhaving escaped assessment.\n27. The following cases, Writ Petition Nos.8

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

147. It is quite plain that as in that case,\neven here the expression of opinion by Shah Commission on the\nalleged under-invoicing of exports cannot qualify as information so as\nto sustain a belief on the part of the Assessing Officer of income\nhaving escaped assessment.\n27. The following cases, Writ Petition Nos.8

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

Reassessment proceeding were initiated u/s 147. In reply to Question No. 2, the Honorable Delhi High Court has held that Additions / Assessment cannot be made by the Assessing Officer on other grounds, if the primary ground on which the proceeding u/s 147 were initiated, cease to survive.” 7. In reply, ld Sr DR has filed written note as follows

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)

6 | 20 Assessment Year : 2015-16 9. The words used in clause 3(1) are “for the completion or compliance of such action”. The action contemplated are in the said clause and sub- clause that we are concerned that is (a). The sub clause (a) has extended the period in respect of (i) completion of any proceedings , (ii) passing

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

In the result, appeal filed by the assessee is allowed

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

6 | 10 ITA No.0 6/CTK /2 011 Assessm ent Y ear : 20 03- 04 not been recorded, an analysis of the materials on the record by itself may be justifying the Assessing Officer to initiate a proceeding u/s. 147 of the Act. When a regular order of assessment is passed u/s 143(3) of the Act, the presumption

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.

section 147 for the reason for failure on the part of the assessee to disclose fully and truly all material facts necessary for his assessment for that assessment year. The total quantum income escaped is prima facie calculated at Rs.20,00,000/-“ 4. After that the reassessment order was passed on 29.09.2021 by making addition

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

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

reassessment order u/s 147 on 26/03/2013, which is barred by limitation, as contended by :- 49 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur the assessee. Referring to the Written Synopsis, the ld. AR stated that once 12AA granted and it has not been withdrawn, not granting the approval u/s 10(23C)(vi) does not amount to escapement

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

reassessment order u/s 147 on 26/03/2013, which is barred by limitation, as contended by :- 49 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur the assessee. Referring to the Written Synopsis, the ld. AR stated that once 12AA granted and it has not been withdrawn, not granting the approval u/s 10(23C)(vi) does not amount to escapement

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

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

reassessment order u/s 147 on 26/03/2013, which is barred by limitation, as contended by :- 49 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur the assessee. Referring to the Written Synopsis, the ld. AR stated that once 12AA granted and it has not been withdrawn, not granting the approval u/s 10(23C)(vi) does not amount to escapement

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

reassessment order u/s 147 on 26/03/2013, which is barred by limitation, as contended by :- 49 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur the assessee. Referring to the Written Synopsis, the ld. AR stated that once 12AA granted and it has not been withdrawn, not granting the approval u/s 10(23C)(vi) does not amount to escapement

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

reassessment order u/s 147 on 26/03/2013, which is barred by limitation, as contended by :- 49 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur the assessee. Referring to the Written Synopsis, the ld. AR stated that once 12AA granted and it has not been withdrawn, not granting the approval u/s 10(23C)(vi) does not amount to escapement

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

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

reassessment order u/s 147 on 26/03/2013, which is barred by limitation, as contended by :- 49 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur the assessee. Referring to the Written Synopsis, the ld. AR stated that once 12AA granted and it has not been withdrawn, not granting the approval u/s 10(23C)(vi) does not amount to escapement

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

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

reassessment order u/s 147 on 26/03/2013, which is barred by limitation, as contended by :- 49 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur the assessee. Referring to the Written Synopsis, the ld. AR stated that once 12AA granted and it has not been withdrawn, not granting the approval u/s 10(23C)(vi) does not amount to escapement

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

reassessment order u/s 147 on 26/03/2013, which is barred by limitation, as contended by :- 49 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur the assessee. Referring to the Written Synopsis, the ld. AR stated that once 12AA granted and it has not been withdrawn, not granting the approval u/s 10(23C)(vi) does not amount to escapement

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

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

reassessment order u/s 147 on 26/03/2013, which is barred by limitation, as contended by :- 49 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur the assessee. Referring to the Written Synopsis, the ld. AR stated that once 12AA granted and it has not been withdrawn, not granting the approval u/s 10(23C)(vi) does not amount to escapement

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

reassessment order u/s 147 on 26/03/2013, which is barred by limitation, as contended by :- 49 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur the assessee. Referring to the Written Synopsis, the ld. AR stated that once 12AA granted and it has not been withdrawn, not granting the approval u/s 10(23C)(vi) does not amount to escapement

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

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

reassessment order u/s 147 on 26/03/2013, which is barred by limitation, as contended by :- 49 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur the assessee. Referring to the Written Synopsis, the ld. AR stated that once 12AA granted and it has not been withdrawn, not granting the approval u/s 10(23C)(vi) does not amount to escapement

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

reassessment order u/s 147 on 26/03/2013, which is barred by limitation, as contended by :- 49 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur the assessee. Referring to the Written Synopsis, the ld. AR stated that once 12AA granted and it has not been withdrawn, not granting the approval u/s 10(23C)(vi) does not amount to escapement