PRINCIPAL COMMNR. OF INCOME TAX, SAMBALPUR vs. BINAY KUMAR JINDAL, HUF
Accordingly, this appeal fails and is dismissed
ITA/7/2023HC Orissa02 Mar 2023
Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE MURAHARI SRI RAMAN
Section 174Section 189
…tion by setting aside the impugned order and issuing consequential directions. The matter being carried to the Hon’ble Supreme Court, the Hon’ble Court referred to its earlier decisions in United Bank of India v. Satyawati Tondon & Ors., reported at (2010) 8 SCC 110, Celir LLP v. Bafna Motors (Mumbai) Private Limited & Ors., reported at (2024) 2 SCC 1, South Indian Bank Limited & Ors. v. Naveen Mathew Philip & Anr., reported at (2023) SCC OnLine SC 435, Agarwal Tracom Private Limited v. Punjab National Bank & Ors., reported at (2018) 1 SCC 626, Authorised Officer, State Bank of Travancore and Anr. v. Mat…