KALINGA MINING CORPORATION,CUTTACK vs. A.C.I.T., CIRCLE-2(1), CUTTACK
In the result, both appeals of the assessee are allowed
ITA 373/CTK/2023[2008-09]Status: DisposedITAT Cuttack29 Aug 2024AY 2008-09
For Appellant: Shri P.K.Jesthi & Tarun Patnaik, AdvsFor Respondent: Shri Sanjay Kumar, CIT-DR
Section 143(1)Section 143(3)Section 147Section 148Section 154Section 37
condone the delay of 2761 days in filing the present appeals and both the appeals of the assessee are heard on merits.
3. As the issues involved in both the years under appeal are common and the grounds taken by the assessee are also similar, therefore, both the appeals are decided together. For the sake of convenience, facts and grounds