PRINCIPAL COMMNR. OF INCOME TAX, SAMBALPUR vs. BINAY KUMAR JINDAL, HUF
Accordingly, this appeal fails and is dismissed
ITA/7/2023HC Orissa02 Mar 2023
Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE MURAHARI SRI RAMAN
Section 174Section 189
41.
In so far as the decision of a Coordinate Bench in Calcutta
Municipal Corporation and Ors. v. Abdul Halim Gaznavi Molla & Ors.,
(Supra), is concerned, the same was not concerned with Section 179(2)of the
KMC Act, 1980. What that decision laid down is that Section 573 of the
KMC Act cannot have any application as regards recovery