PRINCIPAL COMMISSIONER OF INCOME TAX-1,BHUBANESWAR vs. SEKHAR KUMAR MOHAPATRA
ITA/9/2024HC Orissa15 Apr 2024
Bench: DR. JUSTICE B.R.SARANGI,MR. JUSTICE GOURISHANKAR SATAPATHY
For Appellant: Mr. Ajit Kumar, Sr. AdvocateFor Respondent: Mr. Prashant Vidyarthy, Sr. Panel Counsel
Section 164Section 42
Housing Pvt. Ltd. by the
purchaser Arun Kumar Agarwal as the proceeds of alleged
crime of the appellant and other accused persons observing
that said payment was made in the year 2006-07 by the
present appellant Shyamal Chakravarty and Nand Lal HUF
whereas the payment to the developer and owner of Arun
Kumar Agarwal was made in the year