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
