PRINCIPAL COMMISSIONER OF INCOME TAX,BHUBANESWAR vs. INDUSTRIAL DEVELOPMENT CORPORATION OF ORISSA LTD.
ITA/38/2017HC Orissa14 Nov 2022
Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE MURAHARI SRI RAMAN
Section 143(3)Section 153ASection 153DSection 260
260-A of the Income Tax Act, 1961 ['Act'
for short], raising the purported substantial questions of
law arising from the Order of learned Income Tax
Appellate
Tribunal,
Bangalore
Bench
“B”,
dated
27.07.2016 for the Assessment Years 2005-06 to
2009-10.
2.
The learned Counsel for the Assessee has
suggested the following four substantial questions
