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NEELACHAL I.NIGAM L. vs. ASST.COMNR.OF I.TAX

ITA/8/2005HC Orissa17 Nov 2021

Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE ADITYA KUMAR MOHAPATRA

reassess the assessee was not independent but was at the instance of superior officer. 42. Now next coming to the substantial questions of law which were admitted for hearing at the instance of Revenue on 13-2-2013, which have already been quoted in para 4 (G) of this judgment. 20 (1987) 4 SCC 611 37 ITA No.6

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

ITA/96/2022HC Orissa17 Aug 2023

Bench: MR. JUSTICE ARINDAM SINHA,MR. JUSTICE SANJAY KUMAR MISHRA

REASSESSMENT: A BRIEF OVERVIEW 19. Before we proceed to record the submissions that were advanced by and on behalf of respective sides, it would be appropriate to take note of and extract the relevant statutory provisions on the basis of which the question as posited would be liable to be answered. The subject of valuation of goods is firstly dealt

NEELACHAL I.NIGAM L. vs. ASST.COMNR.OF I.TAX

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

NEELACHAL I.NIGAM L. vs. ASST.COMNR.OF I.TAX

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

PRINCIPAL COMMISSIONER OF INCOME TAX-1, BBSR vs. M/S. POSCO INDIA PVT. LTD.

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