Orissa High Court Judgments — 2024

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.