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
96
ITA/83/2010
REPORTABLE
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Income Tax, Kolkata-II in ITA No. 105 of 2004 dated 26.11.2004 which
was relied on by the learned senior advocate appearing for the respondent
assessee. Thus, it is submitted that the judgment in East India
Pharmaceuticals Works Limited and also C.E.S.C. Limited concluded
that for the purpose of assuming that the investments
