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
Section 143(1)(a)
4.
The facts of the case are that :
a)
The assessment year pertains to 1988-89, 1989-90, 1990-91,
1991-92 and 1992-93. Initially Surendra Kumar Jain (since
deceased) filed the aforesaid returns; the same were accepted;
and intimations were issued under Section 143(1)(a) of the
Income Tax Act, 1961 (for brevity
