PRINCIPAL COMMISSIONER OF INCOME TAX vs. M/S.E CITY PROJECTS LUCKNOW (P) LD.
The appeals are dismissed and substantial questions
ITA/85/2018HC Orissa05 Jul 2022
Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE R.K.PATTANAIK
For Appellant: Mr. Tilak Mitra, AdvFor Respondent: Mr. J. P. Khaitan, Senior Adv
Section 11ASection 12ASection 260ASection 3Section 4
13 of the Act. Further, it was pointed out that no action has
been taken for cancelling the assessment order passed for the
financial year 2006-07 and the time limit for invoking the power
under Section 263 of the Act had also expired. The assessee
further stated that it had objected to the said order on the
ground that