BARUNEI ROLLER FLOUR MILL (P) LTD. vs. COMMISSIONER OF INCOME TAX (APPEALS) 1

In the result, the award of the maximum uniform rate for the

Bench: DR. JUSTICE B.R.SARANGI (ACJ),MR. JUSTICE MURAHARI SRI RAMAN

36. Smti. Cinobia Mary Shanpru :::Cross Objector/Respondent not D/o (L) Smti. Drimsimai Shanpru made party/Claimant No. 54 (Substituted vide Court’s order dated 22/11/2024 passed in MC (CRAPPL) No. 2 of 2024) 37. Smti. Thrida Rynjah :::Cross Objector/Respondent No.50/ Claimant No. 55 38. Shri. Onder Marboh (deceased) :::Cross Objector/Respondent No.51/ Substituted by his daughter Claimant No. 56 Smti. Hiarmon Nongrum

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

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

Section 13 is somewhat obscure in its import. It enacts that no orders, instructions or directions shall be given by the Board so as to interfere with the discretion of the Appellate Assistant Commissioner of Wealth Tax in the exercise of his appellate functions. It does not, however, imply that the Board may give any directions or instructions