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Section 14810 Section 1434 Section 2214 Section 143(1)3 Section 143(3)3 Section 1402 Capital Gains2 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

Section 143(3) of the Act and the assessing officer accepted that the income was properly offered under the head the capital gains. Therefore, the principle of consistency squarely applies to the case of the assessee. With the above submissions, the learned senior advocate sought to sustain the order passed by the learned tribunal. 15. Mr. Om Narain Rai, learned

M/S.SHEETAL REAL vs. INCOME TAX OFFICER

PRINCIPAL COMMISSIONER OF INCOME TAX vs. M/S.S.C.PADHEE

M/S.SHEETAL REAL vs. INCOME TAX OFFICER

PRINCIPAL COMMISSIONER OF INCOME TAX vs. M/S.S.C.PADHEE

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

PRINCIPAL COMMISSIONER OF INCOME TAX 1 vs. PARBATI MOHAPATRA