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)
H)
In support of his contention, learned counsel would place
reliance upon the decisions rendered in the matters of Vineet
Narain (supra), Sirpur Paper Mill Ltd. v Commissioner of
Wealth-Tax, Andhra Pradesh7, The Purtabpur Company Ltd. v
Cane Commissioner of Bihar and Others8, State of U.P. v.
Maharaja Dharmander Prasad Singh9, State of NCT & Anr. v
Sanjeev Bittoo10, Jawahar
