PRINCIPAL COMMISSIONER OF INCOME TAX 1 vs. PARBATI MOHAPATRA

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

reassessment in the facts of the 3 AO 4 Act 5 ROI This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 17/03/2025 at 11:13:56 ITA 25/2022 Page

COMMISSIONER OF INCOME TAX vs. M/S.NEELACHAL ISPAT NIGAM LTD.

In the result, this Income Tax Appeal is allowed, setting

Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE R.K.PATTANAIK

disallow any such equivalent value in the impugned assessment year 2011-12 and succeeding assessment years as applicable. 6. Aggrieved by the order of first appellate authority in respect of reopening of assessment years for the assessment years 2010-11 and succeeding years 2012-13 onwards, the appellant filed second appeal before in Income Tax Appellate Tribunal, Cochin Bench