Search: condonation of delay

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COMNR.OF I.TAX vs. SANDY RESORTS P.LTD

ITA/122/2006HC Orissa23 Feb 2022

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

delay of 99 days in refiling the appeal is condoned. CM stands disposed of. LPA No. 122 of 2006(O&M) and LPA No. 2327 of 2017(O&M) Since the common question of law and facts are involved in these two LPAs i.e LPA No.122 of 2006 “Ramesh Kumar Joshi v. Punjab Financial Corporation and another” and LPA No.2327

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

sets out some of the conditions when the ―reason to doubt‖ exists. The instances mentioned in sub-clauses (a) to (f) are not exhaustive but are inclusive for there could be other instances when the proper officer could reasonably doubt the accuracy or truth of the value declared. 18. The choice of words deployed in Rule