PRINCIPAL COMMNR. OF INCOME TAX, SAMBALPUR vs. BINAY KUMAR JINDAL, HUF
Accordingly, this appeal fails and is dismissed
ITA/7/2023HC Orissa02 Mar 2023
Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE MURAHARI SRI RAMAN
Section 174Section 189
32
proceeding to revise the annual valuation for the periods in
question by deciding the issue of limitation erroneously, as
contended by the petitioners. Therefore, the decision in the case of
Raza Textiles (supra) is of no assistance to the petitioners.
36.
We are in complete agreement with the observations and conclusion
of the learned Single Judge. A judgment cannot
