NEELACHAL I.NIGAM L. vs. ASST.COMNR.OF I.TAX
ITA/8/2005HC Orissa17 Nov 2021
Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE ADITYA KUMAR MOHAPATRA
Section 143(1)(a)
business it frames charges, and on the
basis of its investigation into them passes an order
revoking the licence.
52.
Mr. Kagzi has highlighted that the scheme of statute like this put
emphasis on functional separation as against the structural
separation within the same agency body. In our opinion when the
Statute confers the authority with such dual function