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

M/S.SHEETAL REAL vs. INCOME TAX OFFICER

In the result, the appeal fails and the substantial questions of law

ITA/83/2010HC Orissa08 Feb 2022

Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE R.K.PATTANAIK

Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 260ASection 372A

deposited in the cash credit account wherefrom borrowing/withdrawals had been done for purchasing shares. In the preceding paragraphs, we have noted that the CIT(A) came to the conclusion that borrowed funds were utilised for the purchase of shares for the sole reason that the funds flow was from a cash credit account. The question would be whether such

M/S.SHEETAL REAL vs. INCOME TAX OFFICER

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

M/S.SHEETAL REAL vs. INCOME TAX OFFICER

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

PRINCIPAL COMMISSIONER OF INCOME TAX 1 vs. PARBATI MOHAPATRA

PRINCIPAL COMMISSIONER OF INCOME TAX-1,BHUBANESWAR vs. SEKHAR KUMAR MOHAPATRA