SYLVESA INFOTECH PRIVATE LIMITED,BHUBANESWAR vs. ITO WARD -1(1), BHUBANESWAR

u/s 147 rws 144 of the previous\nAY, i.e. 2013-14 & 147 rws 1448 for AY 2016-17 (which is under\nappeal in ITA No 565 fixed for hearing today) on similar issue, the\nLd AO, on perusal of the similar documents submitted before him\nhad accepted the credits to be realisation from Sales and Debtors.\nRequesting your kind attention

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

section 149 in fact require a quantification to be in excess of amount of Rs.1 lakh. It was the submission that even this has not been mentioned by the Assessing Officer. It was the submission that though the Assessing Officer mentions a show cause notice in respect of penalty of Rs.243.48 crores issued by the State Government, 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

section 149 in fact require a quantification to be in excess of amount of Rs.1 lakh. It was the submission that even this has not been mentioned by the Assessing Officer. It was the submission that though the Assessing Officer mentions a show cause notice in respect of penalty of Rs.243.48 crores issued by the State Government, the assessee

MIRNAL MEHTA,CUTTACK vs. ITO WRD-2(4), , CUTTACK

In the result, appeal of the assessee is allowed

u/s 143(3). As per Assessment order under section 147 read with sec 144B dt 30.03.2022, it can be seen that the reopen reason was cash deposits in State Bank of India having account No. 30926528935. As per AO the information was received from CRIU/VRU Section ( borrowed information by AO ) that heavy cash is deposited in the State Bank

RAJESWAR THAKUR,BHAWANIPATNA vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE -1(1), SAMBALPUR

u/s.\n148 of the I.T. Act, 1961 - matter regarding. त्यमेव जयते\nकोष मूलो दण्ड\nINCOME TAX DEPARTMENT\nKindly refer to the above.\nOn perusal of your computation of income for the A.Y. 2012-13, it is seen that\nyou have shown Gross Receipt from agricultural income of Rs. 35,69,220/- and\nshown net agricultural Income at Rs. 34,73

INCOME TAX OFFICER, PHULBANI vs. NARSINGH DASH AGRAWALA AND SONS, PHULBANI

In the result, appeal of the revenue stands dismissed and cross objection of the assessee is allowed

reassessment proceedings holding that the conditions for the purpose of reopening as mentioned in the CBDT instruction in F.No.225/40/221/ITA-II dated 4.3.2021 as has been extracted by the CIT(A) in para 13 of his order did not provide for the reopening as the assessee’s case do not fall in any of those conditions. It was the submission that