INDIAN METALS AND FERRO ALLOYS LTD,BHUBANESWAR vs. DCIT, CIRCLE-1(1), BHUBANESWAR
In the result, the appeal filed by the assessee is partly allowed for statistical purposes
ITA 506/CTK/2024[2021-22]Status: DisposedITAT Cuttack19 Aug 2025AY 2021-22
Bench: Shri Duvvuru Rl Reddy(Kz) & Shri Rakesh Mishra
Section 143(1)Section 143(2)Section 143(3)Section 144C(5)Section 234BSection 234CSection 270ASection 92CSection 92D
270A of the Act.”
3. Brief facts of the case are that Indian Metals and Ferro Alloys Ltd.
(‘IMFA’), the assessee, is a public limited company incorporated in India and is a leading, fully integrated producer of ferro chrome in India.
Located in the state of Odisha, IMFA is India's largest producer of ferro chrome with 187 MVA installed
