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151 orders from the Orissa High Court.
Most recent orders on record, 2023–2026.
The High Court quashed the orders issued under Section 148A(d) and notices issued under Section 148 of the Act. This was based on the Supreme Court's concession that for AY 2015-16, notices issued after April 1, 2021, should be dropped.
The tribunal held that the ex parte proceedings were unsustainable as the notice under Section 148 was served at the old address despite the department being aware of the change. Consequently, the assessee was not afforded adequate opportunity to present their case.
The High Court held that since the assessee had already unsuccessfully agitated the issue of the ITAT's power to restore the appeal in a writ petition, and no further steps were taken to challenge that order, no substantial question of law arose for admission of the appeal.
The Tribunal held that the attached properties were proceeds of crime and that the appellant was involved in laundering tainted money. The concurrent findings of the Adjudicating Authority and the Appellate Tribunal were upheld.
The High Court refused to grant an adjournment to the appellant's counsel, considering the age of the matter and the fact that it was restored after a significant delay. Consequently, the appeal was dismissed.
The High Court found that its previous order dated 19.05.2017 had not answered the specific question of law framed by the review petitioner. Therefore, the court allowed the review petitions and recalled its earlier order.
The High Court found no need to interfere with the tribunal's finding because the assessing officer did not base the reassessment on fresh material or prove any suppression of information. Therefore, the appeal was dismissed.
The High Court upheld the uniform rate awarded by the Reference Court but modified the award regarding interest, solatium, and deductions. The case was deemed fit for remand due to lack of evidence but was ultimately disposed of to avoid further litigation.
The High Court found the Tribunal's fixed income to be on the lower side. While acknowledging the petrol bunk was not in the deceased's name, the court increased the compensation by Rs. 5,00,000/- as full quit.