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
79 of 2010
252022 287 Taxman 20 (Cal)
ITA/83/2010
REPORTABLE
Page 32 of 60
advocate referred to the facts in all the decisions relied on by the revenue
and sought to distinguish the same. With regard to the decision in Sri
Rakesh Kumar Gupta, relied on by the revenue, it is submitted that the
assessee had purchased and sold shares
