M/S.SHEETAL REAL vs. INCOME TAX OFFICER
In the result, the appeal fails and the substantial questions of law
ITA/83/2010HC Orissa08 Feb 2022
Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE R.K.PATTANAIK
Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 260ASection 372A
IV, KOLKATA
VERSUS
M/S. CENTURY PLYBOARDS (I) LTD.
Appearance:-
Mr. Om Narayan Rai, Adv.
.….For the Appellant.
Mr. J.P. Khaitan, Sr. Adv.
Ms. Swapna Das, Adv.
Mr. S. Bhowmik, Adv.
…..For the Respondent.
ITA/83/2010
REPORTABLE
Page 2 of 60
JUDGMENT
(Judgment of the Court was delivered by T.S.SIVAGNANAM, J.)
1. This appeal filed by the revenue under Section 260A
