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
transfer of the lease as postulated by Rule 37 of the MCR.
On this basis the State of Odisha constituted a Committee on 8th
July,2011 to carry out a study of the financial transactions between the mining lease holders and the raising contractors to determine whether there is a prima facie violation of Rule
