BISWAJIT BEHERA vs. INCOME TAX OFFICER, WARD-4(2), BBSR

Bench: MR. JUSTICE ARINDAM SINHA,MR. JUSTICE SANJAY KUMAR MISHRA

delay of 103 days in re-filing the appeal is condoned. The application shall stand disposed of. ITA 593/2023, ITA 635/2023, ITA 636/2023, ITA 638/2023, ITA 639/2023, ITA 640/2023, ITA 641/2023, ITA 642/2023, ITA 643/2023, ITA 644/2023, ITA 645/2023, ITA 652/2023, ITA 653/2023, ITA 659/2023, ITA 2/2024, ITA 3/2024, ITA 14/2023 & ITA 21/2024 1. These set of appeals arise

PRINCIPAL COMMNR. OF INCOME TAX, SAMBALPUR vs. BINAY KUMAR JINDAL, HUF

Accordingly, this appeal fails and is dismissed

Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE MURAHARI SRI RAMAN

B. Sreenivasuly & Ors., reported at (2023) 2 SCC 168, and held that it is more than a settled legal position of law that the High Court should not entertain a petition under Article 226 when an alternative statutory remedy is available. When a statutory forum is created by law for redressal of grievances, a writ petition should not be entertained

THE PRINCIPAL,COMMISSIONER OF INCOME TAX CENTRAL,ANDHRA PRADESH vs. M/S NIDAN,INFRONT OF DIG OFFICE,BERHAMPUR

Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE R.K.PATTANAIK

1. There is a delay of 51 days in filing the appeal. For the reasons stated therein, the delay is condoned. I.A. No.8 of 2019 is allowed. ITA No.150 of 2018 2. The present appeal by the Revenue challenges an order dated 16th May, 2018 passed by the Income Tax Appellate Tribunal, Cuttack Bench, Cuttack (ITAT

THE PRINCIPAL,COMMISSIONER OF IT (CENTRAL) vs. M/S NIDAN,BERHAMPUR

Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE R.K.PATTANAIK

1. There is a delay of 51 days in filing appeal petition. For the reasons stated therein, the delay is condoned. I.A. No.9 of 2019 is allowed. ITA No.155 of 2018 2. The present appeal by the Revenue challenges an order dated 16th May, 2018 passed by the Income Tax Appellate Tribunal, Cuttack Bench, Cuttack (ITAT

PRINCIPAL COMMISSIONER OF INCOME TAX-1,BHUBANESWAR vs. KUNTALA MOHAPATRA

Bench: DR. JUSTICE B.R.SARANGI,MR. JUSTICE GOURISHANKAR SATAPATHY

Delay of 5 days in filing the appeals is condoned. Applications stand disposed of. ITA 1/2024, ITA 10/2024 and ITA 12/2024 1. The Principal Commissioner of Income Tax1 impugns the validity of the order dated 16 May 2023 passed by the Income Tax Appellate Tribunal2 and posits the following questions of law for our consideration:- “A. Whether on the facts