COMNR.OF INCOME TAX vs. NEELACHAL ISPAT NIGA

Appeals are dismissed

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

5 7. It is also submitted that an Assessing Officer will not be in a position to over look the directions that had been earlier issued by the Commissioner, a Superior Officer and in this state of affairs, the Tribunal instead of remanding the matter on such question, and for overlooking the direction of the Commissioner, it should have proceeded

PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL) vs. INDRANI PATNAIK

Bench: MR. JUSTICE ARINDAM SINHA,MR. JUSTICE M.S.SAHOO

D G M E N T MANMOHAN, J (Oral) 1. Present appeal has been filed challenging the order dated 26 : th 2. Learned counsel for the Appellant states that ITAT has erred in upholding the decision passed by CIT(A), whereby it has deleted the addition made by the Assessing Officer amounting to Rs.7,17,95,500/- as ‘unexplained expenditure