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

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

section 131 at the instance of the assessee, did not pursue the matter further. The revenue did not examine the source of income of the said alleged creditors to find out whether they were credit-worthy or were such who could advance the alleged loans. There was no effort made to pursue the so- called alleged creditors. In those

BRIG. NARAYAN NAYAK,BHUBANESWAR vs. ACIT-5(1), BHUBANESWAR

In the result, ITA No.30/CTK/2017 is partly allowed for

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अपीऱ सं./Ita No.30/Ctk/2017 & आयकर अपीऱ सं./Ita No.230/Ctk/2019 (नििाारण वषा / Assessment Year :2012-2013) Brig. Narayan Nayak, Vs. Dcit, Circle-5(1), Prop: M/S Industrial Security & Bhubaneswar Allied Services, F3-F5, Id Market, Irc Village, Nayapalli, Bhubanesar-751015 स्थायी लेखा सं./Pan No. : Abapn 3373 Q (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ननधाारिती की ओर से /Assessee By : Shri P.K.Sahoo, Ca िाजस्व की ओर से /Revenue By : Shri Subhendu Dutta, Dr सुनवाई की तािीख / Date Of Hearing : 25/02/2020 घोषणा की तािीख/Date Of Pronouncement : 05/06/2020 आदेश / O R D E R Per L.P.Sahu, Am: The Assessee Has Filed The Above Two Appeals, One Is Against The Order Passed By The Cit(A)-2, Dated 27.10.2016 Arising Out Of The Order Passed By The Ao U/S.143(3) Of The Act & Another Is Against The Order Passed By The Cit(A)-2, Bhubaneswar, Dated 14.04.2019 Arising Out Of The Order Passed By The Ao U/S.271(1)(C) Of The Act. 2. First We Shall Take Up The Appeal Of The Assessee In Ita No.30/Ctk/2017, Wherein The Assessee Has Raised The Following Grounds :-

81,965/- and ESI contribution of Rs.1,97,901/-. Accordingly the AO disallowed the entire payments and added to the total income of the assessee. 7 & ITA No.230/CTK/2019 8. Further the AO noticed that the assessee has not deducted TDS on the expenditure incurred by the assessee towards audited fees and legal fees paid to the Chartered Accountant and Advocates

BRIG.NARAYAN NAYAK,BHUBANESWAR vs. DCIT, CIRCLE-5(1), BHUBANESWAR

In the result, ITA No.30/CTK/2017 is partly allowed for

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अपीऱ सं./Ita No.30/Ctk/2017 & आयकर अपीऱ सं./Ita No.230/Ctk/2019 (नििाारण वषा / Assessment Year :2012-2013) Brig. Narayan Nayak, Vs. Dcit, Circle-5(1), Prop: M/S Industrial Security & Bhubaneswar Allied Services, F3-F5, Id Market, Irc Village, Nayapalli, Bhubanesar-751015 स्थायी लेखा सं./Pan No. : Abapn 3373 Q (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ननधाारिती की ओर से /Assessee By : Shri P.K.Sahoo, Ca िाजस्व की ओर से /Revenue By : Shri Subhendu Dutta, Dr सुनवाई की तािीख / Date Of Hearing : 25/02/2020 घोषणा की तािीख/Date Of Pronouncement : 05/06/2020 आदेश / O R D E R Per L.P.Sahu, Am: The Assessee Has Filed The Above Two Appeals, One Is Against The Order Passed By The Cit(A)-2, Dated 27.10.2016 Arising Out Of The Order Passed By The Ao U/S.143(3) Of The Act & Another Is Against The Order Passed By The Cit(A)-2, Bhubaneswar, Dated 14.04.2019 Arising Out Of The Order Passed By The Ao U/S.271(1)(C) Of The Act. 2. First We Shall Take Up The Appeal Of The Assessee In Ita No.30/Ctk/2017, Wherein The Assessee Has Raised The Following Grounds :-

81,965/- and ESI contribution of Rs.1,97,901/-. Accordingly the AO disallowed the entire payments and added to the total income of the assessee. 7 & ITA No.230/CTK/2019 8. Further the AO noticed that the assessee has not deducted TDS on the expenditure incurred by the assessee towards audited fees and legal fees paid to the Chartered Accountant and Advocates

RAJENDRA KUMAR SAHA,BARIPADA vs. PRINCIPAL CIT, CUTTACK

In the result, appeal of the assessee is allowed

Bench: S/Shri N.S Saini & Pavan Kumar Gadaleassessment Year : 2013-2014

81,647.68 Total; Rs.1,88,71,405.83 6. He observed that the turnover of MP Rice Mill, one of the units of the assessee, was Rs.1,50,79,561 during the relevant year. But, sundry creditors of Rs.85,89,758 appearing in its books, P a g e 4 | 11 ITA No. 154/CT K/ 2018 Asse ssment Year

DCIT CENTRAL CIRCLE-2, BHUBANESWAR vs. M/S. HOTEL SUKHAMAYA PVT. LTD, BHUBANESWAR

In the result, all the three appeals of the Revenue are dismissed

81 of the Paper Book. submitted before the Commissioner of Income Tax (Appeals). It contains the transactions between the appellant and RKDCPL. In page no.81, on 31.03.2013, vide journal voucher it is specifically mentioned that application money of RKDCPL accounted share allotted of Rs. 2,9500,000.00, leaving balance of Rs.81,495, which disclosed in note 7 as advance from

DCIT CENTRAL CIRCLE-2, BHUBANESWAR vs. M/S. HOTEL SUKHAMAYA PVT. LTD, BHUBANESWAR

In the result, all the three appeals of the Revenue are dismissed

81 of the Paper Book. submitted before the Commissioner of Income Tax (Appeals). It contains the transactions between the appellant and RKDCPL. In page no.81, on 31.03.2013, vide journal voucher it is specifically mentioned that application money of RKDCPL accounted share allotted of Rs. 2,9500,000.00, leaving balance of Rs.81,495, which disclosed in note 7 as advance from

DCIT,CORPORATE CIRCLE-1(1), BHUBANESWAR vs. M/SD. SRB CONSULTANCY (P) LIMITED, BHUBANESWAR

In the result, appeal of the revenue is dismissed and cross objections of the assessee are partly allowed

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpia

Section 68, being just 86 proper be upheld 8& the departmental ground on this account be dismissed. 3. For that even if assuming but not admitting that as held by the CIT (A) the disclosed receipt of Rs. 29,61,593/- disclosed under the head business income voluntarily are to be treated as rental income under the head "Income

ITO, BHADRAK WARD, BHADRAK vs. ANUPAMA MOHAPATRA, BHADRAK

In the result, Appeals of the revenue in in ITANos

Bench: Shri C.M. Garg, Jm & Shri Manish Borad, Am

81 ITR 303 (DEL) have held that, 14. Further in view of the judgment of Hon'ble Supreme Court in the case of National Thermal Power Co. Ltd., vs. CIT, reported in 229 ITR 383 (SC), assessee is entitled to make a fresh claim or modify a claim already made in the return of income, during course of Assessment proceedings

ITO, BHADRAK WARD, BHADRAK vs. ANUPAMA MOHAPATRA, BHADRAK

In the result, Appeals of the revenue in in ITANos

Bench: Shri C.M. Garg, Jm & Shri Manish Borad, Am

81 ITR 303 (DEL) have held that, 14. Further in view of the judgment of Hon'ble Supreme Court in the case of National Thermal Power Co. Ltd., vs. CIT, reported in 229 ITR 383 (SC), assessee is entitled to make a fresh claim or modify a claim already made in the return of income, during course of Assessment proceedings

ITO, BHADRAK WARD, BHADRAK vs. HIMANSU MOHAPATRA, BHADRAK

In the result, Appeals of the revenue in in ITANos

Bench: Shri C.M. Garg, Jm & Shri Manish Borad, Am

81 ITR 303 (DEL) have held that, 14. Further in view of the judgment of Hon'ble Supreme Court in the case of National Thermal Power Co. Ltd., vs. CIT, reported in 229 ITR 383 (SC), assessee is entitled to make a fresh claim or modify a claim already made in the return of income, during course of Assessment proceedings

ITO, BHADRAK WARD, BHADRAK vs. DEEPANSU MOHAPATRA, BHADRAK

In the result, Appeals of the revenue in in ITANos

Bench: Shri C.M. Garg, Jm & Shri Manish Borad, Am

81 ITR 303 (DEL) have held that, 14. Further in view of the judgment of Hon'ble Supreme Court in the case of National Thermal Power Co. Ltd., vs. CIT, reported in 229 ITR 383 (SC), assessee is entitled to make a fresh claim or modify a claim already made in the return of income, during course of Assessment proceedings

ITO, BHADRAK WARD, BHADRAK vs. DEEPANSU MOHAPATRA, BHADRAK

In the result, Appeals of the revenue in in ITANos

Bench: Shri C.M. Garg, Jm & Shri Manish Borad, Am

81 ITR 303 (DEL) have held that, 14. Further in view of the judgment of Hon'ble Supreme Court in the case of National Thermal Power Co. Ltd., vs. CIT, reported in 229 ITR 383 (SC), assessee is entitled to make a fresh claim or modify a claim already made in the return of income, during course of Assessment proceedings

ITO, BHADRAK WARD, BHADRAK vs. SITANSU SEKHAR MOHAPATRA, BHADRAK

In the result, Appeals of the revenue in in ITANos

Bench: Shri C.M. Garg, Jm & Shri Manish Borad, Am

81 ITR 303 (DEL) have held that, 14. Further in view of the judgment of Hon'ble Supreme Court in the case of National Thermal Power Co. Ltd., vs. CIT, reported in 229 ITR 383 (SC), assessee is entitled to make a fresh claim or modify a claim already made in the return of income, during course of Assessment proceedings

ITO, BHADRAK WARD, BHADRAK vs. HIMANSU MOHAPATRA, BHADRAK

In the result, Appeals of the revenue in in ITANos

Bench: Shri C.M. Garg, Jm & Shri Manish Borad, Am

81 ITR 303 (DEL) have held that, 14. Further in view of the judgment of Hon'ble Supreme Court in the case of National Thermal Power Co. Ltd., vs. CIT, reported in 229 ITR 383 (SC), assessee is entitled to make a fresh claim or modify a claim already made in the return of income, during course of Assessment proceedings

ITO, BHADRAK WARD, BHADRAK vs. SMT. KUNTALA MOHAPATRA, BHADRAK

In the result, Appeals of the revenue in in ITANos

Bench: Shri C.M. Garg, Jm & Shri Manish Borad, Am

81 ITR 303 (DEL) have held that, 14. Further in view of the judgment of Hon'ble Supreme Court in the case of National Thermal Power Co. Ltd., vs. CIT, reported in 229 ITR 383 (SC), assessee is entitled to make a fresh claim or modify a claim already made in the return of income, during course of Assessment proceedings

ITO, BHADRAK WARD, BHADRAK vs. KISHORE KUMAR MOHAPATRA, BHADRAK

In the result, Appeals of the revenue in in ITANos

Bench: Shri C.M. Garg, Jm & Shri Manish Borad, Am

81 ITR 303 (DEL) have held that, 14. Further in view of the judgment of Hon'ble Supreme Court in the case of National Thermal Power Co. Ltd., vs. CIT, reported in 229 ITR 383 (SC), assessee is entitled to make a fresh claim or modify a claim already made in the return of income, during course of Assessment proceedings

ITO, BHADRAK WARD , BHADRAK vs. PARBATI MOHAPATRA, BHADRAK

In the result, Appeals of the revenue in in ITANos

Bench: Shri C.M. Garg, Jm & Shri Manish Borad, Am

81 ITR 303 (DEL) have held that, 14. Further in view of the judgment of Hon'ble Supreme Court in the case of National Thermal Power Co. Ltd., vs. CIT, reported in 229 ITR 383 (SC), assessee is entitled to make a fresh claim or modify a claim already made in the return of income, during course of Assessment proceedings

ITO, BHADRAK WARD, BHADRAK vs. AMRUTA PREETAM MOHAPATRA, BHADRAK

In the result, Appeals of the revenue in in ITANos

Bench: Shri C.M. Garg, Jm & Shri Manish Borad, Am

81 ITR 303 (DEL) have held that, 14. Further in view of the judgment of Hon'ble Supreme Court in the case of National Thermal Power Co. Ltd., vs. CIT, reported in 229 ITR 383 (SC), assessee is entitled to make a fresh claim or modify a claim already made in the return of income, during course of Assessment proceedings

ITO, BHADRAK WARD, BHADRAK vs. MAMATA MOHAPATRA, BHADRAK

In the result, Appeals of the revenue in in ITANos

Bench: Shri C.M. Garg, Jm & Shri Manish Borad, Am

81 ITR 303 (DEL) have held that, 14. Further in view of the judgment of Hon'ble Supreme Court in the case of National Thermal Power Co. Ltd., vs. CIT, reported in 229 ITR 383 (SC), assessee is entitled to make a fresh claim or modify a claim already made in the return of income, during course of Assessment proceedings