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

u/s. 133A given to the survey authorities, had admitted to the fact of taking accommodation entries from certain Kolkata based companies. On the basis of these 'admissions' by the assessee, the AO concluded that the bogus nature of the long term capital gains had been established beyond doubt and, consequently, proceeded to make the disallowance. Now, unlike section

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

u/s. 133A given to the survey authorities, had admitted to the fact of taking accommodation entries from certain Kolkata based companies. On the basis of these 'admissions' by the assessee, the AO concluded that the bogus nature of the long term capital gains had been established beyond doubt and, consequently, proceeded to make the disallowance. Now, unlike section

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

u/s. 133A given to the survey authorities, had admitted to the fact of taking accommodation entries from certain Kolkata based companies. On the basis of these 'admissions' by the assessee, the AO concluded that the bogus nature of the long term capital gains had been established beyond doubt and, consequently, proceeded to make the disallowance. Now, unlike section

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

u/s. 133A given to the survey authorities, had admitted to the fact of taking accommodation entries from certain Kolkata based companies. On the basis of these 'admissions' by the assessee, the AO concluded that the bogus nature of the long term capital gains had been established beyond doubt and, consequently, proceeded to make the disallowance. Now, unlike section

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

u/s. 133A given to the survey authorities, had admitted to the fact of taking accommodation entries from certain Kolkata based companies. On the basis of these 'admissions' by the assessee, the AO concluded that the bogus nature of the long term capital gains had been established beyond doubt and, consequently, proceeded to make the disallowance. Now, unlike section

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

u/s. 133A given to the survey authorities, had admitted to the fact of taking accommodation entries from certain Kolkata based companies. On the basis of these 'admissions' by the assessee, the AO concluded that the bogus nature of the long term capital gains had been established beyond doubt and, consequently, proceeded to make the disallowance. Now, unlike section

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

u/s. 133A given to the survey authorities, had admitted to the fact of taking accommodation entries from certain Kolkata based companies. On the basis of these 'admissions' by the assessee, the AO concluded that the bogus nature of the long term capital gains had been established beyond doubt and, consequently, proceeded to make the disallowance. Now, unlike section

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

u/s. 133A given to the survey authorities, had admitted to the fact of taking accommodation entries from certain Kolkata based companies. On the basis of these 'admissions' by the assessee, the AO concluded that the bogus nature of the long term capital gains had been established beyond doubt and, consequently, proceeded to make the disallowance. Now, unlike section

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

u/s. 133A given to the survey authorities, had admitted to the fact of taking accommodation entries from certain Kolkata based companies. On the basis of these 'admissions' by the assessee, the AO concluded that the bogus nature of the long term capital gains had been established beyond doubt and, consequently, proceeded to make the disallowance. Now, unlike section

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

u/s. 133A given to the survey authorities, had admitted to the fact of taking accommodation entries from certain Kolkata based companies. On the basis of these 'admissions' by the assessee, the AO concluded that the bogus nature of the long term capital gains had been established beyond doubt and, consequently, proceeded to make the disallowance. Now, unlike section

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

In the result, appeal of the assessee is allowed

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

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 against the orders of lower authority before this P a g e 3 | 19 ITA No.323/CT K/2017 Asse ssment Year

ASHWIN KUMAR AGARWAL,CUTTACK vs. DCIT ASMNT CIRCLE-2(1)CUTTACK, CUTTACK

In the result, appeal of the assessee is allowed

u/s. 10(38)). The difference of opinion for each shares by the CIT(A) is not understandable and also unjustified. In addition to above, copy of the CIT(A) Order and Hon'ble Jurisdictional ITAT Order for the Asst. Year-2015-16 was furnished before the CIT(A) during the course of appeal proceedings. The Ld. CIT(A) stated that

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

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

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:

133A of the Income Tax Act, 1961 was carried out in the office of the appellant. Consequent to the search operation, assessment in the case of the appellant u/s IS3C/143(3) of the Income Tax Act, 1961 for the A.y's 2000-2001 to 2006-2007 (copies of the said Assessment Orders are enclosed at pages

VODAFONE IDEA LIMITED,BHUBANESWAR vs. ACIT, TDS, BHUBANESWAR

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

Bench: Shri Chandra Mohan Garg & Laxmi Prasad Sahu

survey under section 133A of the Act was conducted on 29.9.2011 in the premises of the assessee and it was found that the assessee has violated the provisions of TDS in non-deducting TDS in respect of P a g e 4 | 26 ITA Nos.306 t o 3 09 /C TK/201 9 Assessm ent Y ears