COMNR.OF INCOME TAX vs. ORISSA STEVEDORS LTD
The appeal stands dismissed as withdrawn with liberty to the appellant to restore the appeal in the
ITA/26/2012HC Orissa17 Feb 2022
Bench: : The Hon’Ble Justice T.S. Sivagnanam & The Hon’Ble Justice Hiranmay Bhattacharyya Date : 20Th February, 2023 Appearance : Mr. Sukumar Bhattacharya, Adv. Mr. Dipendra Nath Chunder, Adv. … For Appellant Mr. Om Narain Rai, Adv. Mr. Anurag Roy, Adv. … For Respondent The Court : This Matter Is Appearing In The Supplementary List Today. This Appeal Filed By The Assessee Under Section 260A Of The Income Tax, 1961 (The Act) Is Directed Against The Order Dated 1St May, 2009 Passed By The Income Tax Appellate Tribunal, “B” Bench, Kolkata (Tribunal) In Ita No. 355/Kol/2009 For The Assessment Year 2005-06. The Appeal Was Admitted On 13Th February, 2012 On The Following Substantial Questions Of Law :-
Section 133(6)Section 260ASection 30Section 37
section 30 to 36 of the Income Tax Act, and as such the assessee is
entitled to get benefit of deduction u/s. 37 of the Income Tax Act, 1961 ?
ii)
Whether the Learned Appellate Tribunal erred in law in not holding that
merely on the basis of the return of notices issued u/s. 133(6) of the Act
1961 after
