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Section 1257 Section 19(4)2

PRINCIPAL COMMNR. OF INCOME TAX, SAMBALPUR vs. BINAY KUMAR JINDAL, HUF

Accordingly, this appeal fails and is dismissed

ITA/7/2023HC Orissa02 Mar 2023

Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE MURAHARI SRI RAMAN

Section 174Section 189

House of Lords in the case of Anisminic Ltd, v. Foreign Compensation Commission, reported at 1969(1) ER 208 and the 6 decision of the Hon’ble Supreme Court in the case of Union of India v. Tarachand Gupta & Bros, reported at (1971) 1 SCC 486 (para 21). 6. The second point urged by learned counsel for the appellants

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 tax records, assessment orders and statutory notices issued exclusively in his name [Ex.PW1/5 to 12]. These documents constitute unimpeachable evidence of ownership. In contrast, the Defendants have not produced a single title document, conveyance, sanction letter, or statutory record evidencing any ownership rights in their favour, over any portion of the Suit Property. 21. The Defendants assertion that

PRINCIPAL COMMNR. OF INCOME TAX, SAMBALPUR vs. BINAY KUMAR JINDAL, HUF

PR.COMMISSIONER OF INCOME TAX,BHUBANESWAR vs. M/S.UTKAL ALUMINA INTERNATIONAL LTD.

PRINCIPAL COMMNR. OF INCOME TAX, SAMBALPUR vs. BINAY KUMAR JINDAL, HUF

PR.COMMISSIONER OF INCOME TAX,BHUBANESWAR vs. M/S.UTKAL ALUMINA INTERNATIONAL LTD.

RAKESH MODI vs. DY.COMMNR. OF INCOME TAX

PRINCIPAL COMMISSIONER OF INCOME TAX-1,BHUBANESWAR vs. SEKHAR KUMAR MOHAPATRA

PRINCIPAL COMNR. OF INCOME TAX, SAMBALPUR RANGE vs. M/S. TATA SPONGE IRON LTD.

PRINCIPAL COMMISSIONER OF INCOME TAX 1,BHUBANESWAR vs. BOUDH CO OPERATIVE CENTRAL BANK LTD.,BOUDH

COMNR.,OF INCOME TAX vs. FALCON REAL ESTATE

COMNR.OF INCOME TAX vs. ORISSA MINING CORP.