M/S.SWASTHYA BIKASH SAMITTEE vs. THE INCOME TAX OFFICER
ITA/162/2018HC Orissa29 Mar 2022
Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE R.K.PATTANAIK
Section 133ASection 194CSection 194JSection 201(1)Section 260ASection 9Section 9(1)(vii)
226 that payee had
included the receipts from assessee in its return of
income and the assessee company could not be
treated as assessee in default in view of insertion
of proviso under Section 201(1) w.e.f. 01.07.2012?
2.
Briefly stated, the facts necessary for adjudication of the instant
appeal as narrated therein may be noticed. The assessee
