M/S.BHASKAR TRADERS vs. ASST.COMMKNR.OF INCOME TAX,BERHAMPUR
The appeals are dismissed
ITA/174/2018HC Orissa30 Mar 2022
Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE R.K.PATTANAIK
Section 132Section 153ASection 2(22)(e)Section 68
Section 2(22)(e) of the Act. Furthermore,
similar decisions have been rendered by various High Courts
including this Court in Commissioner of Income Tax vs. Raj Kumar,
(2009) 318 CTR 462, Commissioner of Income Tax vs. F. Praveen,
(2008) 220 CTR 639 (Mad.) etc.
ITA 174/2018 & connected matters
Page 3 of 4
The lone question urged with respect