BharatTax.net
SearchITATHigh CourtsSupreme CourtPhrasesAI ResearchHistory

Filters

BharatTax.net

Free search engine for ITAT (Income Tax Appellate Tribunal) judgments across all 28 benches in India.

Quick Links

  • Search Judgments
  • Browse by Bench
  • Recent Judgments

About

BharatTax provides free access to Income Tax Appellate Tribunal orders for legal research and reference.

© 2026 BharatTax.net. All rights reserved.

37 results for “section 68”+ Block Assessmentclear

Sorted by relevance

Delhi2,078Mumbai1,597Bangalore685Karnataka562Chennai449Kolkata374Ahmedabad353Jaipur351Hyderabad264Chandigarh129Pune125Surat119Agra96Raipur83Visakhapatnam75Nagpur73Indore60Guwahati57Rajkot57Telangana44Cochin43Allahabad42Lucknow40Cuttack37Calcutta20SC17Amritsar17Ranchi14Dehradun13Panaji12Jodhpur10Patna8Jabalpur7Orissa5Rajasthan4Punjab & Haryana2Gauhati2Varanasi1

Key Topics

Addition to Income31Section 26327Section 270A18Section 143(3)14Section 80I12Disallowance11Section 153A10Section 271A9Limitation/Time-bar9Section 147

KOTHAKOTA RAMA RAO,RAYAGADA vs. ACIT, CENTRAL CIRCLE-1, BHUBANESWAR

In the result, appeals of the assessee i

ITA 20/CTK/2019[2015-16]Status: DisposedITAT Cuttack28 Aug 2020AY 2015-16

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अऩीऱ (तऱाशियाां और अशिग्रहण)सं./Ita No.132/Ctk/2018 (नििाारण वषा / Assessment Year :2013-2014) Kothakota Rama Rao, Vs. Acit, Central Circle-1, Kothapeta, Rayagada, Bhubaneswar District-Rayagada Pan No. : Aeppk 1600 P & आयकर अऩीऱ सं./Ita Nos.19&20/Ctk/2019 & Ita No.386/Ctk/2018 (नििाारण वषा / Assessment Year :2014-15, 2015-16 & 2016-17) Kothakota Rama Rao, Vs. Acit, Central Circle-1, Kothapeta, Rayagada, Bhubaneswar District-Rayagada Pan No. : Aeppk 1600 P (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee By : Shri P.K.Mishra, Advocate राजस्व की ओर से /Revenue By : Shri M.K.Gautam, Citdr सुनवाई की तारीख / Date Of Hearing : 15/07/2020 घोषणा की तारीख/Date Of Pronouncement : 31/08/2020 आदेश / O R D E R Per L.P.Sahu, Am: These Are The Appeals Filed By The Assessee Against The Separate Orders Of Cit(A)-2, Bhubaneswar, Dated 11.09.2018 & 29.08.2018 For Assessment Years 2013-2014, 2014-2015, 2015-2016 & 2016-2017. 2. Since, Similar Issues Have Been Raised In All The Appeals, Therefore, For The Sake Of Convenience & Brevity, We Shall Decide The Appeal Of The Assessee For A.Y.2013-2014 In It(Ss)A No.132/Ctk/2018 After Taking Into Consideration The Grounds & Facts Mentioned

For Appellant: Shri P.K.Mishra, AdvocateFor Respondent: Shri M.K.Gautam, CITDR
Section 143(3)Section 153ASection 153D

Showing 1–20 of 37 · Page 1 of 2

7
Section 1396
Deduction4
Section 234

68,220.00 Rs. 15,00,000.00 Rs.15,00,000.00 2015-16 Rs.3,19,320.00 Rs. 33,56,820.00 Rs. 30,37,500.00 R.s.30,37,500.00 2016-17 Rs.3,28,800.00 Rs.1,29,55,340.00 Rs.1,26,26,535.00 Rs. 9,73,821.00 That, four Appeals are pending before this Hon'ble Tribunal for adjudication i.e. for Assessment years

KOTHAKOTA RAMA RAO,RAYAGADA vs. ACIT, CENTRAL CIRCLE-1, BHUBANESWAR

In the result, appeals of the assessee i

ITA 19/CTK/2019[2014-15]Status: DisposedITAT Cuttack28 Aug 2020AY 2014-15

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अऩीऱ (तऱाशियाां और अशिग्रहण)सं./Ita No.132/Ctk/2018 (नििाारण वषा / Assessment Year :2013-2014) Kothakota Rama Rao, Vs. Acit, Central Circle-1, Kothapeta, Rayagada, Bhubaneswar District-Rayagada Pan No. : Aeppk 1600 P & आयकर अऩीऱ सं./Ita Nos.19&20/Ctk/2019 & Ita No.386/Ctk/2018 (नििाारण वषा / Assessment Year :2014-15, 2015-16 & 2016-17) Kothakota Rama Rao, Vs. Acit, Central Circle-1, Kothapeta, Rayagada, Bhubaneswar District-Rayagada Pan No. : Aeppk 1600 P (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee By : Shri P.K.Mishra, Advocate राजस्व की ओर से /Revenue By : Shri M.K.Gautam, Citdr सुनवाई की तारीख / Date Of Hearing : 15/07/2020 घोषणा की तारीख/Date Of Pronouncement : 31/08/2020 आदेश / O R D E R Per L.P.Sahu, Am: These Are The Appeals Filed By The Assessee Against The Separate Orders Of Cit(A)-2, Bhubaneswar, Dated 11.09.2018 & 29.08.2018 For Assessment Years 2013-2014, 2014-2015, 2015-2016 & 2016-2017. 2. Since, Similar Issues Have Been Raised In All The Appeals, Therefore, For The Sake Of Convenience & Brevity, We Shall Decide The Appeal Of The Assessee For A.Y.2013-2014 In It(Ss)A No.132/Ctk/2018 After Taking Into Consideration The Grounds & Facts Mentioned

For Appellant: Shri P.K.Mishra, AdvocateFor Respondent: Shri M.K.Gautam, CITDR
Section 143(3)Section 153ASection 153DSection 234

68,220.00 Rs. 15,00,000.00 Rs.15,00,000.00 2015-16 Rs.3,19,320.00 Rs. 33,56,820.00 Rs. 30,37,500.00 R.s.30,37,500.00 2016-17 Rs.3,28,800.00 Rs.1,29,55,340.00 Rs.1,26,26,535.00 Rs. 9,73,821.00 That, four Appeals are pending before this Hon'ble Tribunal for adjudication i.e. for Assessment years

KOTHAKOTA RAMA RAO,RAYAGADA vs. ACIT, CENTRAL CIRCLE-1, BHUBANESWAR

In the result, appeals of the assessee i

ITA 386/CTK/2018[2016-17]Status: DisposedITAT Cuttack28 Aug 2020AY 2016-17

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अऩीऱ (तऱाशियाां और अशिग्रहण)सं./Ita No.132/Ctk/2018 (नििाारण वषा / Assessment Year :2013-2014) Kothakota Rama Rao, Vs. Acit, Central Circle-1, Kothapeta, Rayagada, Bhubaneswar District-Rayagada Pan No. : Aeppk 1600 P & आयकर अऩीऱ सं./Ita Nos.19&20/Ctk/2019 & Ita No.386/Ctk/2018 (नििाारण वषा / Assessment Year :2014-15, 2015-16 & 2016-17) Kothakota Rama Rao, Vs. Acit, Central Circle-1, Kothapeta, Rayagada, Bhubaneswar District-Rayagada Pan No. : Aeppk 1600 P (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee By : Shri P.K.Mishra, Advocate राजस्व की ओर से /Revenue By : Shri M.K.Gautam, Citdr सुनवाई की तारीख / Date Of Hearing : 15/07/2020 घोषणा की तारीख/Date Of Pronouncement : 31/08/2020 आदेश / O R D E R Per L.P.Sahu, Am: These Are The Appeals Filed By The Assessee Against The Separate Orders Of Cit(A)-2, Bhubaneswar, Dated 11.09.2018 & 29.08.2018 For Assessment Years 2013-2014, 2014-2015, 2015-2016 & 2016-2017. 2. Since, Similar Issues Have Been Raised In All The Appeals, Therefore, For The Sake Of Convenience & Brevity, We Shall Decide The Appeal Of The Assessee For A.Y.2013-2014 In It(Ss)A No.132/Ctk/2018 After Taking Into Consideration The Grounds & Facts Mentioned

For Appellant: Shri P.K.Mishra, AdvocateFor Respondent: Shri M.K.Gautam, CITDR
Section 143(3)Section 153ASection 153DSection 234

68,220.00 Rs. 15,00,000.00 Rs.15,00,000.00 2015-16 Rs.3,19,320.00 Rs. 33,56,820.00 Rs. 30,37,500.00 R.s.30,37,500.00 2016-17 Rs.3,28,800.00 Rs.1,29,55,340.00 Rs.1,26,26,535.00 Rs. 9,73,821.00 That, four Appeals are pending before this Hon'ble Tribunal for adjudication i.e. for Assessment years

OMM DHANA LAXMI JEWELLERS,ANGUL vs. PCIT, INCOME TAX

In the result, appeal of the assessee stands allowed

ITA 249/CTK/2024[2013-14]Status: DisposedITAT Cuttack23 Sept 2024AY 2013-14

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.

For Appellant: Shri P.K.Mishra, AdvFor Respondent: Shri Sanjay Kumar, CIT DR
Section 143(3)Section 147Section 148Section 254Section 263

68 of the Act in the hands of above three lenders i.e. M/s P a g e 7 | 17 Assessment Year : 2013-14 Juhi Vanijia Pvt. Ltd., Apex Accounting Services Pvt. Ltd. and M/s Goodshine Vyapaar Pvt. Ltd. amounting to (Rs.20,00,000 + 17,00,000 + 20,00,000) = Rs. 57,00,000/- is not sustainable and we delete

M/S. ORISSA MINING CORPORATION LIMITED,BHUBANESWAR vs. ACIT, CIRCLE-2(1), BHUBANESWAR

In the result, appeal filed by the assessee is partly allowed

ITA 37/CTK/2019[2013-14]Status: DisposedITAT Cuttack21 Jun 2022AY 2013-14

Bench: Shri George Mathan & Shri Arun Khodpiam/S Orissa Mining Corporation Ltd., Omc House, Post Box No.34, Bhubaneswar-01 Pan No.Aaaco 3324 L …………….. Assessee Versus Acit, Circle-2(1), Bhubaneswar ………………Revenue

Section 147

68 taxmann.com 105) iv.) Hon'ble Mumbai ITAT in the case of Instant Holdings Ltd. vs. DCIT (44 taxmann.com 386) v.) Hon'ble Kolkata ITAT in the case of Exide Industries Ltd. vs. DCIT (17 taxmann.com 84) vi.) Hon'ble Mumbai IT AT in the case of Hindustan Thompson Associates (P.) Ltd. vs. ACIT (25 taxmann.com 243) In view

CHHABI LATA SAHU,ROURKELA vs. INCOME TAX OFFICER, WARD-4, ROURKELA

In the result, the appeal of the assessee is allowed

ITA 626/CTK/2025[2009-10]Status: DisposedITAT Cuttack16 Mar 2026AY 2009-10

Bench: Shri George Mathan & Shri Rajesh Kumarassessment Year: 2009-10 Chhabi Lata Sahu Ito, Ward-4, Rourkela

For Appellant: Shri S. K. Sarangi & Bishwa Jyoti Pattnaik, ARsFor Respondent: Shri Shakeer Ahamed, Sr. DR
Section 143Section 148

Block-D, Annapurna Market, Vs Koel Nagar, Rourkela, Odisha- 769014. (PAN: AEOPS8319G) (Appellant) (Respondent) Assessee by : Shri S. K. Sarangi & Bishwa Jyoti Pattnaik, ARs Revenue by : Shri Shakeer Ahamed, Sr. DR Date of Hearing : 16.03.2026 Date of Pronouncement : 16.03.2026 ORDER PER BENCH: This is an appeal filed by the assessee against the order of the CIT(Appeal) ADDL/JCIT

DHANALAXMI JEWELLERS,ANGUL vs. ITO, ANGUL WARD, ANGUL

In the result, appeal of the assessee is partly allowed for statistical purposes in terms as indicated above

ITA 153/CTK/2018[2013-14]Status: DisposedITAT Cuttack01 Oct 2019AY 2013-14

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अपीऱ सं./Ita No.153/Ctk/2018 (नििाारण वषा / Assessment Year :2013-2014) M/S Dhanalaxmi Jewellers, Vs. Ito, Angul Ward, Angul Laxmi Bazar, Angul-759122 स्थायी लेखा सं./Panno. : Aagfd 8791 D (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ननधाारिती की ओर से /Assessee By : Shri D.K.Sheth/M. Sheth, Advs. िाजस्व की ओर से /Revenue By : Shri Subhendu Dutta, Dr

For Appellant: Shri D.K.Sheth/M. Sheth, AdvsFor Respondent: Shri Subhendu Dutta, DR
Section 142(1)Section 143(1)Section 68

Block- sheet & P&L A/C statement Eleven, Near only the page Howrah Jute Mill, containing the Kolkata, Wese transaction Bengal- 711102 2 Apex Accounting AAKCA2127P 17,00,000 Loan confirmation, Statement of Services Pvt. Ltd, 7 ITR Copy, Bank total income Digambar Jain Statement, Balance- & Bank Temple Road, 5th sheet & P*L A/C statement Floor, Kolkata- only the page

NATIONAL ALUMINIUM COMPANY LIMITED,BHUBANESWAR vs. PRINCIPAL CIT-1, BHUBANESWAR

In the result, appeal of the assessee stands allowed

ITA 62/CTK/2021[2016-17]Status: DisposedITAT Cuttack30 Nov 2023AY 2016-17

Bench: Before S/Shri George Mathan, Judicial & Girish Agrawalassessment Year : 2016-17 National National Aluminium Aluminium Vs. Dcit, Circle Dcit, Circle -1(2), Company Limited., Nalco Company Limited., Nalco Bhubaneswar Bhubaneswar Bhawan, Bhawan, Nayapalli, Nayapalli, Bhubaneswar. Bhubaneswar. Pan/Gir No. Pan/Gir No.Aaacn 7449 M (Appellant) ) .. ( Respondent Respondent) Assessee By Assessee By : Shri Ved Jain, Ca & Shri P. Venugopal Rao, Ca Venugopal Rao, Ca Revenue By : Dr.Abani Kanta Nayak, Abani Kanta Nayak, Cit Dr Date Of Hearing : 30/11 11/2023 Date Of Pronouncement : 30/11 /11/2023 O R D E R Per Bench

For Appellant: Shri Ved Jain, CA and Shri P. Venugopal Rao, CAFor Respondent: Dr.Abani Kanta Nayak
Section 142Section 142(1)Section 143(3)Section 153ASection 234BSection 263Section 43B

section 143(3), assessment proceedings would be conducted manually. Yours faithfully. THAMBURAN THOZHAPILLAI AYYAMPERUMAl DCIT/ACIT, CIRCLE 1(2), BBSR 4. In Annexure to page 210, ld AR drew our attention to Question No.7, 9 & 10 as under: 1. From schedule DPM it is found that you have claimed additional depreciation on 15% block at Rs. 25,18,79,430/-. However

ACIT, SAMBALPUR vs. M/S MAHANADI COALFIELDS LTD, SAMBALPUR

In the result, appeals filed by the revenue for the assessment years

ITA 397/CTK/2013[2010-11]Status: DisposedITAT Cuttack20 Mar 2018AY 2010-11

Bench: S/Shri N.S Saini & Pavan Kumar Gadale

For Appellant: Shri S.S.Poddar/N.Kedia, ARFor Respondent: Shri Piyush Kolhe, CIT DR
Section 143(3)

section 32(1) and, therefore, there is no question of allowing depreciation on said rights. 46. We find that the assessee has raised these additional grounds as per the direction of Hon’ble High Court of Orissa, Cuttack in W.P (C) No.24 of 2013 and Misc. Case No.5716 of 2013 order dated 20.3.2013. In view of above, we admit these

SMT. INDRANI PATNAIK,ROURKELA vs. ACIT, ROURKELA CIRCLE, ROURKELA

In the result, appeals of the revenue and assessee are partly allowed for statistical purposes

ITA 366/CTK/2018[2015-16]Status: DisposedITAT Cuttack09 Dec 2021AY 2015-16

Bench: S/ S/Shri Chandra Mohan Garg, Judicial & Manish Borad & Manish Borad & Manish Boradassessment Year : 2015-16 Asst. Commissioner Of Income Asst. Commissioner Of Income Vs. Indrani Indrani Patnaik, Patnaik, A/6, A/6, Tax, Rourkela Circle, Rourkela. Tax, Rourkela Circle, Rourkela. Commercial Commercial Estate, Estate, Civil Civil Township, Rourkela Township, Rourkela-769004 Pan/Gir No. No.Accpp 6164 E (Appellant (Appellant) .. ( Respondent Respondent) Assessment Year : 2015-16 C.O. No.01/Ctk/2019 (Arising Out Of Ita No.373/Ctk/2018) (Arising Out Of Ita No.373/Ctk/2018) Assessment Year: 2015-16 Indrani Indrani Patnaik, Patnaik, A/6, A/6, Vs. Asst. Commissioner Of Income Asst. Commissioner Of Income Commercial Commercial Estate, Estate, Civil Civil Tax, Rourkela Circle, Rourkela Tax, Rourkela Circle, Rourkela Township, Rourkela Township, Rourkela-769004 Pan/Gir No.Accpp 6164 E Pan/Gir No.Accpp 6164 E (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri S.C. Bhadra S.C. Bhadra , Ar Revenue By : Shri M.K.Gautam, Cit (Dr) Date Of Hearing : 20 /10/ 20 / 2021 Date Of Pronouncement : 10 / 12 12/2021 O R D E R Per Bench The Cross The Cross Appeals Filed By The Revenue & Assessee Assessee Are Directed Against The Or Against The Order Of The Cit(A), Sambalpur Dated 2.7.2018 Der Of The Cit(A), Sambalpur Dated 2.7.2018 For The P A G E 1 | 62

For Appellant: Shri S.C. BhadraFor Respondent: Shri M.K.Gautam
Section 143(3)

section 145 (3) and order of the Madras High Court in the case of Marg Ltd(supra), he cannot proceed further without rejecting Books of Account to make any addition to the profit derived, by taking a provisional costing figure, submitted by the appellant herself before the IBM. 20. We note that the assessee being raising the Iron Ore from

ACIT, ROURKELA CIRCLE, ROURKELA vs. INDRANI PATNAIK, ROURKELA

In the result, appeals of the revenue and assessee are partly allowed for statistical purposes

ITA 373/CTK/2018[2015-16]Status: DisposedITAT Cuttack09 Dec 2021AY 2015-16

Bench: S/ S/Shri Chandra Mohan Garg, Judicial & Manish Borad & Manish Borad & Manish Boradassessment Year : 2015-16 Asst. Commissioner Of Income Asst. Commissioner Of Income Vs. Indrani Indrani Patnaik, Patnaik, A/6, A/6, Tax, Rourkela Circle, Rourkela. Tax, Rourkela Circle, Rourkela. Commercial Commercial Estate, Estate, Civil Civil Township, Rourkela Township, Rourkela-769004 Pan/Gir No. No.Accpp 6164 E (Appellant (Appellant) .. ( Respondent Respondent) Assessment Year : 2015-16 C.O. No.01/Ctk/2019 (Arising Out Of Ita No.373/Ctk/2018) (Arising Out Of Ita No.373/Ctk/2018) Assessment Year: 2015-16 Indrani Indrani Patnaik, Patnaik, A/6, A/6, Vs. Asst. Commissioner Of Income Asst. Commissioner Of Income Commercial Commercial Estate, Estate, Civil Civil Tax, Rourkela Circle, Rourkela Tax, Rourkela Circle, Rourkela Township, Rourkela Township, Rourkela-769004 Pan/Gir No.Accpp 6164 E Pan/Gir No.Accpp 6164 E (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri S.C. Bhadra S.C. Bhadra , Ar Revenue By : Shri M.K.Gautam, Cit (Dr) Date Of Hearing : 20 /10/ 20 / 2021 Date Of Pronouncement : 10 / 12 12/2021 O R D E R Per Bench The Cross The Cross Appeals Filed By The Revenue & Assessee Assessee Are Directed Against The Or Against The Order Of The Cit(A), Sambalpur Dated 2.7.2018 Der Of The Cit(A), Sambalpur Dated 2.7.2018 For The P A G E 1 | 62

For Appellant: Shri S.C. BhadraFor Respondent: Shri M.K.Gautam
Section 143(3)

section 145 (3) and order of the Madras High Court in the case of Marg Ltd(supra), he cannot proceed further without rejecting Books of Account to make any addition to the profit derived, by taking a provisional costing figure, submitted by the appellant herself before the IBM. 20. We note that the assessee being raising the Iron Ore from

M/S- RAWAT BALAJI (JOINT VENTURE),JHARSUGUDA vs. PRILNCIPAL, CIT, SAMBALPUR

In the result, appeal of the assessee in ITA No

ITA 193/CTK/2019[204-15]Status: DisposedITAT Cuttack15 Dec 2021

Bench: Shri C.M. Garg, Jm & Shri Manish Borad, Am आयकर अपीऱ सं./Ita Nos.193/Ctk/2019 (नििाारण वषा / Assessment Year :2014-2015) M/S Rawats-Balaji(Jv), Vs Pr.Cit, Sambalpur At/Po-Belpahar(Rs), Dist : Jharsuguda Pan No. : Aabar 9061 J Tan No. : Bbnr01647 C & आयकर अपीऱ सं./Ita Nos.194/Ctk/2019 (नििाारण वषा / Assessment Year :2014-2015) M/S Sbepl-Gril(Jv), Vs Pr.Cit, Sambalpur At/Po-Belpahar(Rs), Dist : Jharsuguda Pan No. : Aafas 2639 R Tan No. : Bbns04348 B & आयकर अपीऱ सं./Ita Nos.195/Ctk/2019 (नििाारण वषा / Assessment Year :2014-2015) Shree Balaji Engicons Pvt Ltd Vs Pr.Cit, Sambalpur At/Po-Belpahar(Rs), Dist : Jharsuguda Pan No. : Aagcs 4292 P Tan No. : Bbns00091 A (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ननधाारिती की ओर से /Assessee By : Shri Satyanarayan Agarwal, Ar िाजस्व की ओर से /Revenue By : Shri M.K.Gautam, Citdr सुनवाई की तािीख / Date Of Hearing : 26/10/2021 घोषणा की तािीख/Date Of Pronouncement : 23/12/2021 आदेश / O R D E R Per Bench: These Three Appeals Have Been Filed By Three Different Assessees Against The Order Passed By The Pr.Cit, Sambalpur, U/S.263 Of The Act, All Dated 30.03.2019 For The Assessment Year 2014-2015. 2

For Appellant: Shri Satyanarayan Agarwal, ARFor Respondent: Shri M.K.Gautam, CITDR
Section 143(3)Section 14ASection 263Section 80I

block) in its plant and machineries for carrying out various projects. (v) The appellant executed managerial responsibility by engaging the requisite qualified! skilled! semi-skilled staff and labourers including the other supporting staff. The appellant undertook complete responsibility of the manpower to be used in developing the infrastructure facility including for their payment, housing, feeding and transport. (vi) The appellant

M/S- SBEP-GRIL(JOINT VENTURE),JHARSUGUDA vs. PRINCIPAL CIT, SAMBALPUR

In the result, appeal of the assessee in ITA No

ITA 194/CTK/2019[2014-15]Status: DisposedITAT Cuttack15 Dec 2021AY 2014-15

Bench: Shri C.M. Garg, Jm & Shri Manish Borad, Am आयकर अपीऱ सं./Ita Nos.193/Ctk/2019 (नििाारण वषा / Assessment Year :2014-2015) M/S Rawats-Balaji(Jv), Vs Pr.Cit, Sambalpur At/Po-Belpahar(Rs), Dist : Jharsuguda Pan No. : Aabar 9061 J Tan No. : Bbnr01647 C & आयकर अपीऱ सं./Ita Nos.194/Ctk/2019 (नििाारण वषा / Assessment Year :2014-2015) M/S Sbepl-Gril(Jv), Vs Pr.Cit, Sambalpur At/Po-Belpahar(Rs), Dist : Jharsuguda Pan No. : Aafas 2639 R Tan No. : Bbns04348 B & आयकर अपीऱ सं./Ita Nos.195/Ctk/2019 (नििाारण वषा / Assessment Year :2014-2015) Shree Balaji Engicons Pvt Ltd Vs Pr.Cit, Sambalpur At/Po-Belpahar(Rs), Dist : Jharsuguda Pan No. : Aagcs 4292 P Tan No. : Bbns00091 A (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ननधाारिती की ओर से /Assessee By : Shri Satyanarayan Agarwal, Ar िाजस्व की ओर से /Revenue By : Shri M.K.Gautam, Citdr सुनवाई की तािीख / Date Of Hearing : 26/10/2021 घोषणा की तािीख/Date Of Pronouncement : 23/12/2021 आदेश / O R D E R Per Bench: These Three Appeals Have Been Filed By Three Different Assessees Against The Order Passed By The Pr.Cit, Sambalpur, U/S.263 Of The Act, All Dated 30.03.2019 For The Assessment Year 2014-2015. 2

For Appellant: Shri Satyanarayan Agarwal, ARFor Respondent: Shri M.K.Gautam, CITDR
Section 143(3)Section 14ASection 263Section 80I

block) in its plant and machineries for carrying out various projects. (v) The appellant executed managerial responsibility by engaging the requisite qualified! skilled! semi-skilled staff and labourers including the other supporting staff. The appellant undertook complete responsibility of the manpower to be used in developing the infrastructure facility including for their payment, housing, feeding and transport. (vi) The appellant

SHREE BALAJI ENGICONS PVT. LTD,JHARSUGUDA vs. PRINCIPAL CIT, SAMBALPUR

In the result, appeal of the assessee in ITA No

ITA 195/CTK/2019[204-15]Status: DisposedITAT Cuttack15 Dec 2021

Bench: Shri C.M. Garg, Jm & Shri Manish Borad, Am आयकर अपीऱ सं./Ita Nos.193/Ctk/2019 (नििाारण वषा / Assessment Year :2014-2015) M/S Rawats-Balaji(Jv), Vs Pr.Cit, Sambalpur At/Po-Belpahar(Rs), Dist : Jharsuguda Pan No. : Aabar 9061 J Tan No. : Bbnr01647 C & आयकर अपीऱ सं./Ita Nos.194/Ctk/2019 (नििाारण वषा / Assessment Year :2014-2015) M/S Sbepl-Gril(Jv), Vs Pr.Cit, Sambalpur At/Po-Belpahar(Rs), Dist : Jharsuguda Pan No. : Aafas 2639 R Tan No. : Bbns04348 B & आयकर अपीऱ सं./Ita Nos.195/Ctk/2019 (नििाारण वषा / Assessment Year :2014-2015) Shree Balaji Engicons Pvt Ltd Vs Pr.Cit, Sambalpur At/Po-Belpahar(Rs), Dist : Jharsuguda Pan No. : Aagcs 4292 P Tan No. : Bbns00091 A (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ननधाारिती की ओर से /Assessee By : Shri Satyanarayan Agarwal, Ar िाजस्व की ओर से /Revenue By : Shri M.K.Gautam, Citdr सुनवाई की तािीख / Date Of Hearing : 26/10/2021 घोषणा की तािीख/Date Of Pronouncement : 23/12/2021 आदेश / O R D E R Per Bench: These Three Appeals Have Been Filed By Three Different Assessees Against The Order Passed By The Pr.Cit, Sambalpur, U/S.263 Of The Act, All Dated 30.03.2019 For The Assessment Year 2014-2015. 2

For Appellant: Shri Satyanarayan Agarwal, ARFor Respondent: Shri M.K.Gautam, CITDR
Section 143(3)Section 14ASection 263Section 80I

block) in its plant and machineries for carrying out various projects. (v) The appellant executed managerial responsibility by engaging the requisite qualified! skilled! semi-skilled staff and labourers including the other supporting staff. The appellant undertook complete responsibility of the manpower to be used in developing the infrastructure facility including for their payment, housing, feeding and transport. (vi) The appellant

SK. GOLAM MUSTAFA,JAJPUR vs. ACIT, CIRCLE-1(1), CUTTACK

In the result, appeal of the assessee is partly allowed

ITA 132/CTK/2018[2012-13]Status: DisposedITAT Cuttack31 Aug 2018AY 2012-13

Bench: Shri N.S.Saini, Am & Shri Pavan Kumar Gadale, Jm आयकर अपील सं./Ita No.132/Ctk/2018 Assessment Year: 2012-2013 Sk.Golam Mustafa Vs. Acit, Circle-1(1), Cuttack New Siaria, Trijanga, Rehabilitation Colony, Danagadi, Jajpur-755026 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Akgpm 6161 L (अपीलाथ" /Appellant) (""यथ" / Respondent) .. "नधा"रती क" ओर से /Assessee By : Shri P.K.Sahoo, Ar राज"व क" ओर से /Revenue By : Shri Subhendu Dutta, Dr सुनवाई क" तार"ख / Date Of Hearing : 30/08/2018 घोषणा क" तार"ख/Date Of Pronouncement 31/08/2018 आदेश / O R D E R Per Shri Pavan Kumar Gadale, Jm: This Is An Appeal Filed By The Assessee Against The Order Of Cit(A), Cuttack, Dated 27.02.2018 Passed In I.T.Appeal No.0005/2015-16 For The Assessment Year 2012-2013. 2. The Assessee Has Raised The Following Grounds Of Appeal :- 1. The Order Of Learned Commissioner Of Income Tax(Appeals) Cuttack Confirming The Addition Of Rs 2,35,127/- Made By The Acit,Circle-L(L) Cuttack Under Section 40A(3) Of It Act 1961 In Computing The Business Income Of The Assessee Is Arbitrary To Law & The Facts Of The Case. 2. The Learned Commissioner Of Incometax (Appeats),Cuttack Is Not Justified In Disallowing The Professional Fees Paid Amounting To Rs 6,68,680/- On The Ground That No Tds Has Been Deducted From Such Payments. 3. The Appellant Craves Leave To Add Or Amend Any Grounds Of Appeal. 3. Brief Facts Of The Case Are That The Assessee Is Engaged In The Business Of Contract Work Under The Name & Style Of Royal Enterprises

For Appellant: Shri P.K.Sahoo, ARFor Respondent: Shri Subhendu Dutta, DR
Section 143(1)Section 143(2)Section 143(3)Section 194JSection 40Section 40A(3)

68,680/-. Ld. AO applied the provision of Section 194J as the assessee could not substantiate with any evidence and also the reasons for non-deduction of TDS. Similarly, in the appellate proceedings, ld AR submitted that the amount has been paid by account payee cheque and relied on the judicial decisions. Ld. CIT(A) having consider the findings

ORISSA CHROME EXPORT & MINING COMPANY PVT. LTD.,BHUBANESWAR vs. ACIT, CIRCLE-1(2), BHUBANESWAR

In the result, appeal of the assessee is partly allowed for statistical purposes

ITA 4/CTK/2020[2014-15]Status: HeardITAT Cuttack22 Feb 2023AY 2014-15

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaassessment Year : 2014-15 Orissa Orissa Chrome Chrome Export Export & & Vs. Acit, Circle Acit, Circle-1(2), Mining Company Pvt Ltd., A Mining Company Pvt Ltd., A- Bhubaneswar Bhubaneswar 65/1, 65/1, Nayapali, Nayapali, Bhubaneswar Bhubaneswar Pan/Gir No. Pan/Gir No.Aaaco 4389 B (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri P.R.Mohanty, Ar P.R.Mohanty, Ar Revenue By : Shri Suresh Shivanand Shivanandan, Cit Dr Date Of Hearing : 22/0 02/2023 Date Of Pronouncement : 22/0 /02/2023 O R D E R Per Bench This Is An Appeal Filed By The Assessee Against The Order Of The Ld This Is An Appeal Filed By The Assessee Against The Order Of The Ld This Is An Appeal Filed By The Assessee Against The Order Of The Ld Cit(A) -1, Bhubaneswar, 1, Bhubaneswar, Dated17.9.2019 In Appeal No. In Appeal No.0344/16-17 For The Assessment Year Assessment Year 2014-15. 2. Shri P.R.Mohanty, Ld Ar Appeared For Th Shri P.R.Mohanty, Ld Ar Appeared For The Assessee & Shri S E Assessee & Shri Suresh Shivanandan, Ld Cit Dr Appeared For The Revenue. , Ld Cit Dr Appeared For The Revenue.

For Appellant: Shri P.R.Mohanty, ARFor Respondent: Shri Suresh Shivanand

section 68 of the Act. It was the submission that consequently, the Assessing Officer was right in making the disallowance as the assessee has been unable to prove the genuineness of the said claim. He has placed reliance on the decision of the decision of the Co-ordinate Bench of Bangalore ITAT in the case of Suresh Kumar T Jain

TRIJAL ENTERPRISE PRIVATE LIMITED,BHUBANESWAR vs. THE ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2,BHUBANESWAR, BHUBANESWAR

In the result, all the appeals of the assessee are allowed

ITA 262/CTK/2025[2018-19]Status: DisposedITAT Cuttack02 Dec 2025AY 2018-19

Bench: Shri George Mathan & Shri Rajesh Kumarआयकर अपील सं/Ita No.261, 262 & 263/Ctk/2025 (नििाारण वर्ा / Assessment Year : 2017-18, 2018-19 & 2019-20) Trijal Enterprise Private Limited Vs Acit, Central Circle-2, At-Hall No.6, Block-2, Bmc Bhubaneswar Bhawani Mall, Saheed Nagar, Khordha-751007, Bhubaneswar Pan No. :Aafct 9662 B (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) नििााररती की ओर से /Assessee By : Shri P.K.Mishra, Ar राजस्व की ओर से /Revenue By : Shri Ashim Kumar Chakraborty, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 02/12/2025 घोषणा की तारीख/Date Of Pronouncement : 02/12/2025 आदेश / O R D E R Per Bench : These Are The Three Appeals Filed By The Assessee Against The Separate Orders Passed By The Ld. Cit(A), Bhubaneswar-2, All Dated 25.03.2025 For The Assessment Years 2017-2018, 2018-2019 & 2019-2020 Confirming The Penalty Levy Under 270A Of The Act. 2. It Was Submitted By The Ld. Ar That For The Impugned Assessment Years The Assessee Has Filed Original Return For The Assessment Year 2017- 18 Disclosing A Loss Of Rs.8,30,930/-, For The Assessment Year 2018-19 Income Of Rs.20,46,140/- & For Assessment Year 2019-20 An Income Of Rs.17,27,850/-. There Was A Search On The Premises Of The Assessee On 03/04/2019. In Response To Notice Issued U/S.153A Of The Act, The Assessee Filed His Return Of Income For The Assessment Year 2017-18 Disclosing A Loss

For Appellant: Shri P.K.Mishra, ARFor Respondent: Shri Ashim Kumar Chakraborty, CIT-DR
Section 139Section 153ASection 270ASection 271A

Block-2, BMC Bhubaneswar Bhawani Mall, Saheed Nagar, Khordha-751007, Bhubaneswar PAN No. :AAFCT 9662 B (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) नििााररती की ओर से /Assessee by : Shri P.K.Mishra, AR राजस्व की ओर से /Revenue by : Shri Ashim Kumar Chakraborty, CIT-DR सुनवाई की तारीख / Date of Hearing : 02/12/2025 घोषणा की तारीख/Date of Pronouncement : 02/12/2025 आदेश

TRIJAL ENTERPRISE PRIVATE LIMITED,BHUBANESWAR vs. THE ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2,BHUBANESWAR, BHUBANESWAR

In the result, all the appeals of the assessee are allowed

ITA 263/CTK/2025[2019-20]Status: DisposedITAT Cuttack02 Dec 2025AY 2019-20

Bench: Shri George Mathan & Shri Rajesh Kumarआयकर अपील सं/Ita No.261, 262 & 263/Ctk/2025 (नििाारण वर्ा / Assessment Year : 2017-18, 2018-19 & 2019-20) Trijal Enterprise Private Limited Vs Acit, Central Circle-2, At-Hall No.6, Block-2, Bmc Bhubaneswar Bhawani Mall, Saheed Nagar, Khordha-751007, Bhubaneswar Pan No. :Aafct 9662 B (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) नििााररती की ओर से /Assessee By : Shri P.K.Mishra, Ar राजस्व की ओर से /Revenue By : Shri Ashim Kumar Chakraborty, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 02/12/2025 घोषणा की तारीख/Date Of Pronouncement : 02/12/2025 आदेश / O R D E R Per Bench : These Are The Three Appeals Filed By The Assessee Against The Separate Orders Passed By The Ld. Cit(A), Bhubaneswar-2, All Dated 25.03.2025 For The Assessment Years 2017-2018, 2018-2019 & 2019-2020 Confirming The Penalty Levy Under 270A Of The Act. 2. It Was Submitted By The Ld. Ar That For The Impugned Assessment Years The Assessee Has Filed Original Return For The Assessment Year 2017- 18 Disclosing A Loss Of Rs.8,30,930/-, For The Assessment Year 2018-19 Income Of Rs.20,46,140/- & For Assessment Year 2019-20 An Income Of Rs.17,27,850/-. There Was A Search On The Premises Of The Assessee On 03/04/2019. In Response To Notice Issued U/S.153A Of The Act, The Assessee Filed His Return Of Income For The Assessment Year 2017-18 Disclosing A Loss

For Appellant: Shri P.K.Mishra, ARFor Respondent: Shri Ashim Kumar Chakraborty, CIT-DR
Section 139Section 153ASection 270ASection 271A

Block-2, BMC Bhubaneswar Bhawani Mall, Saheed Nagar, Khordha-751007, Bhubaneswar PAN No. :AAFCT 9662 B (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) नििााररती की ओर से /Assessee by : Shri P.K.Mishra, AR राजस्व की ओर से /Revenue by : Shri Ashim Kumar Chakraborty, CIT-DR सुनवाई की तारीख / Date of Hearing : 02/12/2025 घोषणा की तारीख/Date of Pronouncement : 02/12/2025 आदेश

TRIJAL ENTERPRISE PRIVATE LIMITED,BHUBANESWAR vs. THE ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2, BHUBANESWAR, BHUBANESWAR

In the result, all the appeals of the assessee are allowed

ITA 261/CTK/2025[2017-18]Status: DisposedITAT Cuttack02 Dec 2025AY 2017-18

Bench: Shri George Mathan & Shri Rajesh Kumarआयकर अपील सं/Ita No.261, 262 & 263/Ctk/2025 (नििाारण वर्ा / Assessment Year : 2017-18, 2018-19 & 2019-20) Trijal Enterprise Private Limited Vs Acit, Central Circle-2, At-Hall No.6, Block-2, Bmc Bhubaneswar Bhawani Mall, Saheed Nagar, Khordha-751007, Bhubaneswar Pan No. :Aafct 9662 B (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) नििााररती की ओर से /Assessee By : Shri P.K.Mishra, Ar राजस्व की ओर से /Revenue By : Shri Ashim Kumar Chakraborty, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 02/12/2025 घोषणा की तारीख/Date Of Pronouncement : 02/12/2025 आदेश / O R D E R Per Bench : These Are The Three Appeals Filed By The Assessee Against The Separate Orders Passed By The Ld. Cit(A), Bhubaneswar-2, All Dated 25.03.2025 For The Assessment Years 2017-2018, 2018-2019 & 2019-2020 Confirming The Penalty Levy Under 270A Of The Act. 2. It Was Submitted By The Ld. Ar That For The Impugned Assessment Years The Assessee Has Filed Original Return For The Assessment Year 2017- 18 Disclosing A Loss Of Rs.8,30,930/-, For The Assessment Year 2018-19 Income Of Rs.20,46,140/- & For Assessment Year 2019-20 An Income Of Rs.17,27,850/-. There Was A Search On The Premises Of The Assessee On 03/04/2019. In Response To Notice Issued U/S.153A Of The Act, The Assessee Filed His Return Of Income For The Assessment Year 2017-18 Disclosing A Loss

For Appellant: Shri P.K.Mishra, ARFor Respondent: Shri Ashim Kumar Chakraborty, CIT-DR
Section 139Section 153ASection 270ASection 271A

Block-2, BMC Bhubaneswar Bhawani Mall, Saheed Nagar, Khordha-751007, Bhubaneswar PAN No. :AAFCT 9662 B (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) नििााररती की ओर से /Assessee by : Shri P.K.Mishra, AR राजस्व की ओर से /Revenue by : Shri Ashim Kumar Chakraborty, CIT-DR सुनवाई की तारीख / Date of Hearing : 02/12/2025 घोषणा की तारीख/Date of Pronouncement : 02/12/2025 आदेश

GURU MAHARAJ CONSTRUCTION,CUTTACK vs. PR CIT(CENTRAL) VISAKHAPATNAM, BHUBANESWAR

In the result, appeal of the assessee is partly allowed

ITA 345/CTK/2023[2018-19]Status: HeardITAT Cuttack08 Jul 2024AY 2018-19

Bench: Shri George Mathan & Shri Manish Agarwalआयकर अऩीऱ सं/Ita No.345/Ctk/2023 (ननधाारण वषा / Assessment Year : 2018-2019) Guru Maharaj Construction, Vs Pr.Cit(Central) Visakhapatnam, Prativa Niwas, Arunodaya Bhubaneswar Market, Cuttack-753012 Pan No. :Aazpj 2025 R (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee By : Shri K.K.Bal, Advocate राजस्व की ओर से /Revenue By : Shri Sanjay Kumar, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 08/07/2024 घोषणा की तारीख/Date Of Pronouncement : 08/07/2024 आदेश / O R D E R Per Bench : This Is An Appeal Filed By The Assessee Against The Order Of The Ld. Cit(A), National Faceless Appeal Centre (Nfac), Delhi, Dated 06.03.2014, In Din & Order No.Itba/Nfac/S/250/2023- 24/1062072084(1) For The Assessment Year 2015-2016. 2. The Assessee Has Taken Following Grounds Of Appeal:- 1. For That The Order Of The Forum Below Is Arbitrary, Illegal & Unjust Both Is Fact & Law, Hence Liable To Be Quashed. 2. For That Pr. Cit(Central) Erred In Exercising Jurisdiction U/S 263 Of The It Act By Substituting His Subjective Opinion In Place Of The Opinion Formed By The Assessing Office. Since No Jurisdiction U] S 263 Can Be Exercised On Change Of Opinion The Present Order Is Without Jurisdiction, Hence Liable To Be Quashed & Set Aside. 3. For That Ld. Pr. Cit Erred In Passing Order U/S. 263 Of The It Act By Going Against The Law Settled By The Jurisdiction High Court & Without Making A Minimal Enquiry. Therefore The Order Passed U/S 263 Of The It Act Is Illegal & Deserves To Be Quashed & Set Aside.

For Appellant: Shri K.K.Bal, AdvocateFor Respondent: Shri Sanjay Kumar, CIT-DR
Section 143(3)Section 263

block of assets and plant and machinery @30% as claimed since the assets were used for vehicle hiring purpose, however, the ld. Pr.CIT (Central) vide show cause notice dated 01.05.2023 has alleged that the order passed by the AO u/s.143(3) of the Act dated 27.09.2021 is erroneous and prejudicial to the interest of revenue for following reasons