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

Accordingly, this appeal fails and is dismissed

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

25, 2019, confirming the proposed annual valuations for the aforesaid 4 periods. 3. The arguments made by learned Advocate for the appellants/writ petitioners before the learned Single Judge were essentially the same as were advanced before us. 4. The first point argued by Mr. Arindam Banerjee, learned Advocate appearing for the appellants is that the assessments under challenge are void

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

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