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2 results for “bogus purchases”+ Section 13(1)(b)clear

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Section 14810 Section 143(3)2 Section 143(1)2 Reassessment2 Reopening of Assessment2

COMMISSIONER OF INCOME TAX (EXEMPTIONS) vs. M/S. ROLAND EDUCATIONAL AND CHARITABLE TRUST

ITA/25/2022HC Orissa09 Feb 2023

Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE MURAHARI SRI RAMAN

b) Whether the remark of the Principal Commission of Income Tax |"PCIT"| ''Yes, I am satisfied that it is a fit case for issue of notice under Section 148 of the Act" shows that the PCIT has not 1 PCIT 2 Tribunal This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High

PRINCIPAL COMMISSIONER OF INCOME TAX 1 vs. PARBATI MOHAPATRA

ITA/19/2022HC Orissa08 Feb 2023

Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE MURAHARI SRI RAMAN