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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

Section 174 of the KMC Act as it stood before its amendment which would be the provision applicable in the facts of this case. The relevant portion of the unamended provision reads as follows:- “174. Determination of annual valuation._ (1) Notwithstanding anything contained in the West Bengal Premises Tenancy Act, 1956 (West

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

26. Copy of Application dated 16.12.1999, filed by the Plaintiff, for conversion of leasehold property into freehold property DW-2 27. Copy of Indemnity Bond executed on 13.12.1999. DW-2 28. Affidavit filed by the Plaintiff, asserting that no unauthorised property is being DW-2 Signed By:SAVITA PASRICHA Signing Date:09.01.2026 16:51:13 Signature Not Verified

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.

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

RAKESH MODI vs. DY.COMMNR. OF INCOME TAX

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.