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2 results for “condonation of delay”+ Section 83clear

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Key Topics

Section 1512

PRINCIPAL COMMISSIONER OF INCOME TAX-1 vs. M/S.POSCO INDIA PVT.LTD.

Appeal is dismissed as

ITA/83/2018HC Orissa02 May 2022

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

For Appellant: 1. ELEVATED AS JUDGEFor Respondent: 1. DUNDU MANMOHAN
Section 151

Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to condone the delay of 184 days in representing the I.T.T.A and to pass Counsel for the Appellant: 1. ELEVATED AS JUDGE Counsel for the Respondent: 1. DUNDU MANMOHAN The Court made the following

PRINCIPAL COMNR. OF INCOME TAX, SAMBALPUR RANGE vs. M/S. TATA SPONGE IRON LTD.

ITA/96/2022HC Orissa17 Aug 2023

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

Section 18 and explained its significance in the following words: ―22. The significance of Section 18 of the Act can be understood in the light of the above provisions. Section 18 provides for provisional assessment of duty in cases specified in sub-section (1) of the section. Clause (c) of sub-section (1) deals with cases where the importer