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23 results for “transfer pricing”+ Search & Seizureclear

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Key Topics

Section 801A63Exemption14Section 10(38)12Capital Gains12Long Term Capital Gains12Penny Stock12Section 2(15)9Section 12A9Addition to Income

M/S. ORISSA CRICKET ASSOCIATION,CUTTACK vs. ACIT, CIRCLE-2(1), CUTTACK

In the result, ITA No.335/CTK/2017 is allowed and ITA

ITA 210/CTK/2016[2011-12]Status: DisposedITAT Cuttack26 Dec 2017AY 2011-12

Bench: Shri N.S.Saini, Am & Shri Pavan Kumar Gadale, Jm Orissa Cricket Association Vs. Cit(Exemptions), Barabati Stadium,Cuttack-753001, Hyderabad Odisha, Pan No. : Aaaao 0319 F & Orissa Cricket Association Vs. Acit, Circle-2(1), Barabati Stadium, Cuttack Cuttack-753001, Odisha Pan No. : Aaaao 0319 F (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) .. निर्धाऩिती की ओर से /Assessee By : Shri S.K.Tulsiyan & D.Das, Ar राजस्व की ओर से /Revenue By : Shri Saad Kidwai, Citdr सुनवाई की तारीख / Date Of Hearing : 12/12/2017 घोषणा की तारीख/Date Of Pronouncement 26/12/2017 आदेश / O R D E R Per Shri N.S.Saini, Am:

For Appellant: Shri S.K.Tulsiyan & D.Das, ARFor Respondent: Shri Saad Kidwai, CITDR
Section 120Section 12ASection 254(2)

transferred on that day to the Commissioner and the Commissioner may proceed with such applications under that sub-section from the stage at which they were on that day. (2) Every order granting or refusing registration under clause (b) of sub-section (1) shall be passed before the expiry of six months from the end of the month in which

Showing 1–20 of 23 · Page 1 of 2

9
Section 269S8
Section 153A7
Section 807

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

ITA 206/CTK/2022[2012-13]Status: DisposedITAT Cuttack18 Sept 2024AY 2012-13
Section 132Section 269SSection 271D

seizure operation u/s.132 of the Act was carried out on 21.11.2012 at the premises of M/s RKD Construction Pvt. Ltd. which incidentally is the holding company of the assessee. During the course of search at the business premises of the holding company namely M/s RKD Construction Pvt. Ltd., certain loose papers in the shape of vouchers were found and seized

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

ITA 205/CTK/2022[2009-10]Status: DisposedITAT Cuttack18 Sept 2024AY 2009-10
Section 132Section 269SSection 271D

seizure operation u/s.132 of the Act was carried out on 21.11.2012 at the premises of M/s RKD Construction Pvt. Ltd. which incidentally is the holding company of the assessee. During the course of search at the business premises of the holding company namely M/s RKD Construction Pvt. Ltd., certain loose papers in the shape of vouchers were found and seized

ACIT, CENTRAL CIRCLE, SAMBALPUR, SAMBALPUR vs. M/S. SHREE BALAJI ENGICONS PVT. LTD., JHARSUGUDA

In the result, appeals of the assesee in IT(SS)A No

ITA 13/CTK/2023[2018-19]Status: DisposedITAT Cuttack07 Jan 2025AY 2018-19

Bench: Shri George Mathan & Shri Manish Agarwalit(Ss)A No.77/Ctk/2023

Section 153ASection 194CSection 80Section 801A

search and seizure operation carried out in the case of the assesee on 24.05.2012. The assessment for the year under appeal was completed u/s.153A/143(3) of the Act dated 30.03.2015 wherein after making various additions/disallowances total income was assessed at Rs.9,90,98,410/-. In first appeal, the ld. CIT(A) allowed part relief to the assesee against which assesee

ACIT, CENTRAL CIRCLE, SAMBALPUR, SAMBALPUR vs. M/S. SHREE BALAJI ENGICONS PVT. LTD., JHARSUGUDA

In the result, appeals of the assesee in IT(SS)A No

ITA 141/CTK/2023[2016-17]Status: DisposedITAT Cuttack07 Jan 2025AY 2016-17

Bench: Shri George Mathan & Shri Manish Agarwalit(Ss)A No.77/Ctk/2023

Section 153ASection 194CSection 80Section 801A

search and seizure operation carried out in the case of the assesee on 24.05.2012. The assessment for the year under appeal was completed u/s.153A/143(3) of the Act dated 30.03.2015 wherein after making various additions/disallowances total income was assessed at Rs.9,90,98,410/-. In first appeal, the ld. CIT(A) allowed part relief to the assesee against which assesee

ACIT, CENTRAL CIRCLE, SAMBALPUR, SAMBALPUR vs. M/S. SHREE BALAJI ENGICONS PVT. LTD., JHARSUGUDA

In the result, appeals of the assesee in IT(SS)A No

ITA 142/CTK/2023[2017-18]Status: DisposedITAT Cuttack07 Jan 2025AY 2017-18

Bench: Shri George Mathan & Shri Manish Agarwalit(Ss)A No.77/Ctk/2023

Section 153ASection 194CSection 80Section 801A

search and seizure operation carried out in the case of the assesee on 24.05.2012. The assessment for the year under appeal was completed u/s.153A/143(3) of the Act dated 30.03.2015 wherein after making various additions/disallowances total income was assessed at Rs.9,90,98,410/-. In first appeal, the ld. CIT(A) allowed part relief to the assesee against which assesee

M/S. SHREE BAALAJI ENGICONS LIMITED,JHARSUGUDA vs. DEPUTY COMMISSIONER OF INCOME TAX ( CENTRAL CIRCLE-1(1), SAMBALPUR

In the result, appeals of the assesee in IT(SS)A No

ITA 296/CTK/2023[2013-14]Status: DisposedITAT Cuttack07 Jan 2025AY 2013-14

Bench: Shri George Mathan & Shri Manish Agarwalit(Ss)A No.77/Ctk/2023

Section 153ASection 194CSection 80Section 801A

search and seizure operation carried out in the case of the assesee on 24.05.2012. The assessment for the year under appeal was completed u/s.153A/143(3) of the Act dated 30.03.2015 wherein after making various additions/disallowances total income was assessed at Rs.9,90,98,410/-. In first appeal, the ld. CIT(A) allowed part relief to the assesee against which assesee

ASST. CIT, CENTRAL CIRCLE, SAMBALPUR, AAYAKAR BHAWAN, SAMBALPUR vs. SHREE BALAJI ENGICON LIMITED, BELPAHAR RS

In the result, appeals of the assesee in IT(SS)A No

ITA 320/CTK/2023[2011-12]Status: DisposedITAT Cuttack07 Jan 2025AY 2011-12

Bench: Shri George Mathan & Shri Manish Agarwalit(Ss)A No.77/Ctk/2023

Section 153ASection 194CSection 80Section 801A

search and seizure operation carried out in the case of the assesee on 24.05.2012. The assessment for the year under appeal was completed u/s.153A/143(3) of the Act dated 30.03.2015 wherein after making various additions/disallowances total income was assessed at Rs.9,90,98,410/-. In first appeal, the ld. CIT(A) allowed part relief to the assesee against which assesee

M/S. SHREE BALAJI ENGICONS PVT. LTD.,BELPAHAR, JHARSUGUDA vs. ACIT, CENTRAL CIRCLE-1(1), SAMBALPUR, SAMBALPUR

In the result, appeals of the assesee in IT(SS)A No

ITA 88/CTK/2023[2016-17]Status: DisposedITAT Cuttack07 Jan 2025AY 2016-17

Bench: Shri George Mathan & Shri Manish Agarwalit(Ss)A No.77/Ctk/2023

Section 153ASection 194CSection 80Section 801A

search and seizure operation carried out in the case of the assesee on 24.05.2012. The assessment for the year under appeal was completed u/s.153A/143(3) of the Act dated 30.03.2015 wherein after making various additions/disallowances total income was assessed at Rs.9,90,98,410/-. In first appeal, the ld. CIT(A) allowed part relief to the assesee against which assesee

M/S. SHREE BALAJI ENGICONS PVT. LTD.,BELPAHAR, JHARSUGUDA vs. DCIT, CENTRAL CIRCLE-1(1), SAMBALPUR, SAMBALPUR

In the result, appeals of the assesee in IT(SS)A No

ITA 89/CTK/2023[2017-18]Status: DisposedITAT Cuttack07 Jan 2025AY 2017-18

Bench: Shri George Mathan & Shri Manish Agarwalit(Ss)A No.77/Ctk/2023

Section 153ASection 194CSection 80Section 801A

search and seizure operation carried out in the case of the assesee on 24.05.2012. The assessment for the year under appeal was completed u/s.153A/143(3) of the Act dated 30.03.2015 wherein after making various additions/disallowances total income was assessed at Rs.9,90,98,410/-. In first appeal, the ld. CIT(A) allowed part relief to the assesee against which assesee

ORISSA OLYMPIC ASSOCIATION,CUTTACK vs. CIT(EXEMPTIONS), HYDERABAD

In the result, appeal of the assessee is allowed

ITA 323/CTK/2017[2009-10]Status: DisposedITAT Cuttack06 Dec 2019AY 2009-10

Bench: Shri Chandra Mohan Garg & Laxmi Prasad Sahuassessment Year : 2009-2010

For Appellant: S/Shri S.K.Tulsyan/Digat Dash, ARsFor Respondent: Shri S.M.Keshkamat, CIT, DR
Section 11Section 12ASection 2(15)Section 4(3)

search and Seizure operation was carried out in the residential premises of the Honorary Secretary of Orissa Olympic Association on 28.03.2006 and also Survey operation u/s. 133A of the I.T. Act, 1961 was conducted in the business premises of the assessee Association and demands were raised for the A.Ys.2002-2003 to 20.07-08 and the same preferred second appeal

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

In the result, Appeals of the revenue in in ITANos

ITA 40/CTK/2020[2014-15]Status: DisposedITAT Cuttack21 Dec 2021AY 2014-15

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

For Appellant: Shri S.C Mohanty, Sr. DR
Section 10(38)

seizure operations. A list of beneficiaries who had allegedly taken accommodation entries from these Kolkata based companies had been drawn up by the I.T. Department and the family members of the Shri Kishore Kumar Mohapatra Group featured in it. Consequently the assessee filed a revised return of income for A.Y. 2014-15 on 12.09.2015 wherein the original claim of exemption

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

In the result, Appeals of the revenue in in ITANos

ITA 41/CTK/2020[2015-16]Status: DisposedITAT Cuttack21 Dec 2021AY 2015-16

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

For Appellant: Shri S.C Mohanty, Sr. DR
Section 10(38)

seizure operations. A list of beneficiaries who had allegedly taken accommodation entries from these Kolkata based companies had been drawn up by the I.T. Department and the family members of the Shri Kishore Kumar Mohapatra Group featured in it. Consequently the assessee filed a revised return of income for A.Y. 2014-15 on 12.09.2015 wherein the original claim of exemption

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

In the result, Appeals of the revenue in in ITANos

ITA 42/CTK/2020[2014-15]Status: DisposedITAT Cuttack21 Dec 2021AY 2014-15

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

For Appellant: Shri S.C Mohanty, Sr. DR
Section 10(38)

seizure operations. A list of beneficiaries who had allegedly taken accommodation entries from these Kolkata based companies had been drawn up by the I.T. Department and the family members of the Shri Kishore Kumar Mohapatra Group featured in it. Consequently the assessee filed a revised return of income for A.Y. 2014-15 on 12.09.2015 wherein the original claim of exemption

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

In the result, Appeals of the revenue in in ITANos

ITA 43/CTK/2020[2015-16]Status: DisposedITAT Cuttack21 Dec 2021AY 2015-16

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

For Appellant: Shri S.C Mohanty, Sr. DR
Section 10(38)

seizure operations. A list of beneficiaries who had allegedly taken accommodation entries from these Kolkata based companies had been drawn up by the I.T. Department and the family members of the Shri Kishore Kumar Mohapatra Group featured in it. Consequently the assessee filed a revised return of income for A.Y. 2014-15 on 12.09.2015 wherein the original claim of exemption

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

In the result, Appeals of the revenue in in ITANos

ITA 44/CTK/2020[2014-15]Status: DisposedITAT Cuttack21 Dec 2021AY 2014-15

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

For Appellant: Shri S.C Mohanty, Sr. DR
Section 10(38)

seizure operations. A list of beneficiaries who had allegedly taken accommodation entries from these Kolkata based companies had been drawn up by the I.T. Department and the family members of the Shri Kishore Kumar Mohapatra Group featured in it. Consequently the assessee filed a revised return of income for A.Y. 2014-15 on 12.09.2015 wherein the original claim of exemption

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

In the result, Appeals of the revenue in in ITANos

ITA 45/CTK/2020[2015-16]Status: DisposedITAT Cuttack21 Dec 2021AY 2015-16

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

For Appellant: Shri S.C Mohanty, Sr. DR
Section 10(38)

seizure operations. A list of beneficiaries who had allegedly taken accommodation entries from these Kolkata based companies had been drawn up by the I.T. Department and the family members of the Shri Kishore Kumar Mohapatra Group featured in it. Consequently the assessee filed a revised return of income for A.Y. 2014-15 on 12.09.2015 wherein the original claim of exemption

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

In the result, Appeals of the revenue in in ITANos

ITA 38/CTK/2020[2014-15]Status: DisposedITAT Cuttack21 Dec 2021AY 2014-15

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

For Appellant: Shri S.C Mohanty, Sr. DR
Section 10(38)

seizure operations. A list of beneficiaries who had allegedly taken accommodation entries from these Kolkata based companies had been drawn up by the I.T. Department and the family members of the Shri Kishore Kumar Mohapatra Group featured in it. Consequently the assessee filed a revised return of income for A.Y. 2014-15 on 12.09.2015 wherein the original claim of exemption

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

In the result, Appeals of the revenue in in ITANos

ITA 47/CTK/2020[2014-15]Status: DisposedITAT Cuttack17 Dec 2021AY 2014-15

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

For Appellant: Shri S.C Mohanty, Sr. DR
Section 10(38)

seizure operations. A list of beneficiaries who had allegedly taken accommodation entries from these Kolkata based companies had been drawn up by the I.T. Department and the family members of the Shri Kishore Kumar Mohapatra Group featured in it. Consequently the assessee filed a revised return of income for A.Y. 2014-15 on 12.09.2015 wherein the original claim of exemption

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

In the result, Appeals of the revenue in in ITANos

ITA 48/CTK/2020[2014-15]Status: DisposedITAT Cuttack17 Dec 2021AY 2014-15

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

For Appellant: Shri S.C Mohanty, Sr. DR
Section 10(38)

seizure operations. A list of beneficiaries who had allegedly taken accommodation entries from these Kolkata based companies had been drawn up by the I.T. Department and the family members of the Shri Kishore Kumar Mohapatra Group featured in it. Consequently the assessee filed a revised return of income for A.Y. 2014-15 on 12.09.2015 wherein the original claim of exemption