M/S. CUTTACK CENTRAL CO-OPERATIVE BANK LIMITED,CUTTACK vs. ACIT, CUTTACK

In the result, appeals filed by the assessee in ITA Nos

Section 40(a)(ia) of the Act and ld. AO made disallowance of Rs.24,99,770/-. The ld.AO also dealt with the bye-laws and the circulars & ITA Nos.394 to 396/2015 and the deduction allowable u/s.80P(2)(a)(i) and finally concluded that the only primary agricultural credit societies and primary cooperative agricultural and rural development bank are qualified

M/S. CUTTACK CENTRAL CO-OPERATIVE BANK LIMITED,CUTTACK vs. ACIT, CUTTACK

In the result, appeals filed by the assessee in ITA Nos

Section 40(a)(ia) of the Act and ld. AO made disallowance of Rs.24,99,770/-. The ld.AO also dealt with the bye-laws and the circulars & ITA Nos.394 to 396/2015 and the deduction allowable u/s.80P(2)(a)(i) and finally concluded that the only primary agricultural credit societies and primary cooperative agricultural and rural development bank are qualified

ACIT, CUTTACK vs. M/S. CUTTACK CENTRAL CO-OPERATIVE BANK LIMITED, CUTTACK

In the result, appeals filed by the assessee in ITA Nos

Section 40(a)(ia) of the Act and ld. AO made disallowance of Rs.24,99,770/-. The ld.AO also dealt with the bye-laws and the circulars & ITA Nos.394 to 396/2015 and the deduction allowable u/s.80P(2)(a)(i) and finally concluded that the only primary agricultural credit societies and primary cooperative agricultural and rural development bank are qualified

M/S. CUTTACK CENTRAL CO-OPERATIVE BANK LIMITED,CUTTACK vs. ACIT, CUTTACK

In the result, appeals filed by the assessee in ITA Nos

Section 40(a)(ia) of the Act and ld. AO made disallowance of Rs.24,99,770/-. The ld.AO also dealt with the bye-laws and the circulars & ITA Nos.394 to 396/2015 and the deduction allowable u/s.80P(2)(a)(i) and finally concluded that the only primary agricultural credit societies and primary cooperative agricultural and rural development bank are qualified

ACIT, CUTTACK vs. M/S. CUTTACK CENTRAL CO-OPERATIVE BANK LIMITED, CUTTACK

In the result, appeals filed by the assessee in ITA Nos

Section 40(a)(ia) of the Act and ld. AO made disallowance of Rs.24,99,770/-. The ld.AO also dealt with the bye-laws and the circulars & ITA Nos.394 to 396/2015 and the deduction allowable u/s.80P(2)(a)(i) and finally concluded that the only primary agricultural credit societies and primary cooperative agricultural and rural development bank are qualified

M/S. ODISHA POWER GENERATION CORPORATION LTD.,BHUBANESWAR vs. DCIT, CIRCLE-1(1), BHUBANESWAR

In the result, appeal of the assessee is partly allowed

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaita No Ita No.114/Ctk/2014: Assessment Year Assessment Year : 2010-11

68,948 1,11,155 development & welfare exp. 6. Prior period - 69,91,618 61,16,336 67,54,639 - - adjustments P a g e 2 | 52 OPGC Department’s appeals Sr. No. Allowed expenses ITA No.114/C/14 ITA No.288/C/16 ITA No.175/C/16 Asst.yr.11-12 Asst.Yr.12-13 Asst.Yr. 10-11 1 Prior period & prepaid

DCIT, BHUBANESWAR vs. ORISSA POWER GENERATION CORPORATION LTD, BHUBANESWAR

In the result, appeal of the assessee is partly allowed

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaita No Ita No.114/Ctk/2014: Assessment Year Assessment Year : 2010-11

68,948 1,11,155 development & welfare exp. 6. Prior period - 69,91,618 61,16,336 67,54,639 - - adjustments P a g e 2 | 52 OPGC Department’s appeals Sr. No. Allowed expenses ITA No.114/C/14 ITA No.288/C/16 ITA No.175/C/16 Asst.yr.11-12 Asst.Yr.12-13 Asst.Yr. 10-11 1 Prior period & prepaid

M/S. ODISHA POWER GENERATION CORPORATION LTD.,BHUBANESWAR vs. ACIT, CORPORATE CIRCLE-1(2), BHUBANESWAR

In the result, appeal of the assessee is partly allowed

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaita No Ita No.114/Ctk/2014: Assessment Year Assessment Year : 2010-11

68,948 1,11,155 development & welfare exp. 6. Prior period - 69,91,618 61,16,336 67,54,639 - - adjustments P a g e 2 | 52 OPGC Department’s appeals Sr. No. Allowed expenses ITA No.114/C/14 ITA No.288/C/16 ITA No.175/C/16 Asst.yr.11-12 Asst.Yr.12-13 Asst.Yr. 10-11 1 Prior period & prepaid

M/S. ODISHA POWER GENERATION CORPORATION LTD.,BHUBANESWAR vs. DCIT, CIRCLE-1(1), BHUBANESWAR, BHUBANESWAR

In the result, appeal of the assessee is partly allowed

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaita No Ita No.114/Ctk/2014: Assessment Year Assessment Year : 2010-11

68,948 1,11,155 development & welfare exp. 6. Prior period - 69,91,618 61,16,336 67,54,639 - - adjustments P a g e 2 | 52 OPGC Department’s appeals Sr. No. Allowed expenses ITA No.114/C/14 ITA No.288/C/16 ITA No.175/C/16 Asst.yr.11-12 Asst.Yr.12-13 Asst.Yr. 10-11 1 Prior period & prepaid

ACIT, CORPORATE CIRCLE-1(2), BHUBANESWAR vs. M/S. ORISSA POWER GENERATION CORPORATION LTD., BHUBANESWAR

In the result, appeal of the assessee is partly allowed

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaita No Ita No.114/Ctk/2014: Assessment Year Assessment Year : 2010-11

68,948 1,11,155 development & welfare exp. 6. Prior period - 69,91,618 61,16,336 67,54,639 - - adjustments P a g e 2 | 52 OPGC Department’s appeals Sr. No. Allowed expenses ITA No.114/C/14 ITA No.288/C/16 ITA No.175/C/16 Asst.yr.11-12 Asst.Yr.12-13 Asst.Yr. 10-11 1 Prior period & prepaid

M/S. ODISHA POWER GENERATION CORPORATION LIMITED,BHUBANESWAR vs. DCIT,CORPORATE CIRCLE-1(2), BHUBANESWAR

In the result, appeal of the assessee is partly allowed

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaita No Ita No.114/Ctk/2014: Assessment Year Assessment Year : 2010-11

68,948 1,11,155 development & welfare exp. 6. Prior period - 69,91,618 61,16,336 67,54,639 - - adjustments P a g e 2 | 52 OPGC Department’s appeals Sr. No. Allowed expenses ITA No.114/C/14 ITA No.288/C/16 ITA No.175/C/16 Asst.yr.11-12 Asst.Yr.12-13 Asst.Yr. 10-11 1 Prior period & prepaid

ACIT, CORPORATE CIRCLE-1(2), BHUBANESWAR vs. M/S. ODISHA POWER GENERATION CORPORATION LTD., BHUBANESWAR

In the result, appeal of the assessee is partly allowed

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaita No Ita No.114/Ctk/2014: Assessment Year Assessment Year : 2010-11

68,948 1,11,155 development & welfare exp. 6. Prior period - 69,91,618 61,16,336 67,54,639 - - adjustments P a g e 2 | 52 OPGC Department’s appeals Sr. No. Allowed expenses ITA No.114/C/14 ITA No.288/C/16 ITA No.175/C/16 Asst.yr.11-12 Asst.Yr.12-13 Asst.Yr. 10-11 1 Prior period & prepaid

M/S. ODISHA POWER GENERATION CORPORATION LTD.,BHUBANESWAR vs. ACIT, CORPORATE CIRCLE-1(2), BHUBANESWAR

In the result, appeal of the assessee is partly allowed

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaita No Ita No.114/Ctk/2014: Assessment Year Assessment Year : 2010-11

68,948 1,11,155 development & welfare exp. 6. Prior period - 69,91,618 61,16,336 67,54,639 - - adjustments P a g e 2 | 52 OPGC Department’s appeals Sr. No. Allowed expenses ITA No.114/C/14 ITA No.288/C/16 ITA No.175/C/16 Asst.yr.11-12 Asst.Yr.12-13 Asst.Yr. 10-11 1 Prior period & prepaid

M/S. ODISHA POWER GENERATION CORPORATION LIMITED,BHUBANESWAR vs. DCIT,CORPORATE CIRCLE-1(2), BHUBANESWAR

In the result, appeal of the assessee is partly allowed

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaita No Ita No.114/Ctk/2014: Assessment Year Assessment Year : 2010-11

68,948 1,11,155 development & welfare exp. 6. Prior period - 69,91,618 61,16,336 67,54,639 - - adjustments P a g e 2 | 52 OPGC Department’s appeals Sr. No. Allowed expenses ITA No.114/C/14 ITA No.288/C/16 ITA No.175/C/16 Asst.yr.11-12 Asst.Yr.12-13 Asst.Yr. 10-11 1 Prior period & prepaid

PARADIP PORT AUTHORITY,JAGATSINGHPUR vs. DCIT,CIRCLE-1(1), CUTTACK

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

section 2018, there was no requirement for fling any revised return. The judgment relied upon was not applicable. 6. Accordingly, we are unable to hold that any substantial question of law arises. 7. The appeal is dismissed In the present case, undoubtedly the assessee is a trust registered u/s 12A of the Act and thus is eligible to claim

PARADIP PORT AUTHORITY,JAGATSINGHPUR vs. DCIT,CIRCLE1(1), CUTTACK

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

section 2018, there was no requirement for fling any revised return. The judgment relied upon was not applicable. 6. Accordingly, we are unable to hold that any substantial question of law arises. 7. The appeal is dismissed In the present case, undoubtedly the assessee is a trust registered u/s 12A of the Act and thus is eligible to claim

PARADIP PORT AUTHORITY,JAGATSINGHPUR vs. DCIT,CIRCLE-1(1), CUTTACK

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

section 2018, there was no requirement for fling any revised return. The judgment relied upon was not applicable. 6. Accordingly, we are unable to hold that any substantial question of law arises. 7. The appeal is dismissed In the present case, undoubtedly the assessee is a trust registered u/s 12A of the Act and thus is eligible to claim

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

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

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

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