PR.COMMISSIONER OF INCOME TAX,BHUBANESWAR vs. M/S.UTKAL ALUMINA INTERNATIONAL LTD.
ITA/10/2017HC Orissa04 Dec 2019
Bench: MR. JUSTICE K. S. JHAVERI (CJ),MR. JUSTICE K.R.MOHAPATRA
House Building Society, whereas the
Plaintiff has in his name only one property i.e. the Suit property,
thereby rendering the plea of family settlement improbable.
18.9 Moreover, even prior to the setting up of M/s Tara Rubber
Industries vide Partnership Deed dated 01.04.1964 [Ex. DW-1/1], the
Plaintiff was having his sole proprietorship and even after that