PRINCIPAL COMMISSIONER OF INCOME TAX vs. M/S.S.C.PADHEE
Appeals are disposed of
ITA/3/2018HC Orissa23 Mar 2022
Bench: The Trial Court. I.E., Appellant No.1 As Accused No.1/Company & Appellant Nos.2 To 4 As Accused Nos. 2 To 4.
Section 140Section 143Section 156Section 208Section 221Section 276Section 278Section 421
capital gains.
4
iv)
Accused No.1/Company is expected to pay the
income tax either by way of advance tax as required under
Section 208 of the Act or at least along with filing of
returns in terms of Section 140-A of the Act. As per
Section 143 (1) of the Act, the tax liability of Accused No.1
was
arrived
