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
2 of
2018 and the learned Special Judge took cognizance vide
order dated 19.11.2018 against 6 accused persons namely
Pradeep Kumar, Rajendra Kumar, Nand Lal HUF, Shyamal
Chakrabarty, Dharmendra Kumar Dhiraj and Naresh Kumar
Kejriwal.
5. After investigation, the provisional attachment order (PAO)
No. 4/2018 dated 20.02.2018 was issued by the ED under
Section 5(1) of the PMLA whereas