SYLVESA INFOTECH PRIVATE LIMITED,BHUBANESWAR vs. ITO WARD -1(1), BHUBANESWAR

112 consisting of\nthe invoices raised, Pg 139 to 140 containing the ledger of the\nparty, confirming the transactions through sales entry and its\nrealisation.\n6. Requesting my lords attention to Pg 3 of Order last line. It is\nconcluded\n7. In the assessment order passed u/s 147 rws 144 of the previous

M/S. ALTRADE MINERALS PVT. LIMITED,ROURKELA vs. ACIT,CENTRAL CIRCLE, SAMBALPUR, SAMBALPUR

In the result, appeal of the assessee is partly allowed

Bench: Before Shri George Mathanmember & Manish Agarwal Manish Agarwalassessment Year : 2011-12 M/S. Altrade Minerals Pvt /S. Altrade Minerals Pvt Vs. Asst. Asst. Commissioner Commissioner Of Of Ltd., C/O. Kadmawala & Co., C/O. Kadmawala & Co., Income Tax, Central Circle, Income Tax, Central Circle, C.A., C.A., Budhram Budhram Oram Oram Sambalpur Market, Market, Kachery Kachery Road, Road, Rourkela. Pan/Gir No. No.Aafca 7136 F (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri M.R.Sahu, Ca Revenue By : Shri S.C.Mohanty, Sr Dr : Shri S.C.Mohanty, Sr Dr Date Of Hearing : 16/12/20 2024 Date Of Pronouncement : 16/12/20 024

112 (Orissa. HC)’. In the decided case question came for consideration before the Hon’ble High Court was as under: “2.(iii). Whether on the facts and circumstances of the case, the income-tax Appellate Tribunal is justified in remanding the matter to the Commissioner of Income-tax (Appeals) is adjudicate on a question of law raised before instead