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7 results for “reassessment”+ Section 43(5)clear

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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

Section 18 and explained its significance in the following words: ―22. The significance of Section 18 of the Act can be understood in the light of the above provisions. Section 18 provides for provisional assessment of duty in cases specified in sub-section (1) of the section. Clause (c) of sub-section (1) deals with cases where the importer

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)

5. The Commissioner appears, in our judgment, to have wholly misapprehended the true character of the jurisdiction with which he is by the Act entrusted and has surrendered his judgment to the directions of the Board of Revenue. The order sheet of the Commissioner (at pp. 10-36 of the printed Paper-Book) bears eloquent testimony to the manner

BISWAJIT BEHERA vs. INCOME TAX OFFICER, WARD-4(2), BBSR

ITA/17/2024HC Orissa08 Oct 2024

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

43 of the order of the 1TAT, there is mention of amounts added in the hands of investors. VIII. Whether on the facts of the case in law the order of the Hon'ble ITAT is erroneous and not tenable in law and on facts.” 2. The issue is principally concerned with the validity of the approval accorded in terms

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

ITA/1/2022HC Orissa03 Nov 2023

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

43. Smti. Rodiala Synjri :::Cross Objector/Respondent No.56/ Claimant No. 61 44. Shri. Berington Nongspung :::Cross Objector/Respondent No.57/ Claimant No. 62 45. Smti. Rijaintia Shabong :::Cross Objector/Respondent No.59/ Claimant No. 66 46. Smti. Ai Ridian Shadap :::Cross Objector/Respondent No.60/ Claimant No. 67 47. Smti. Judy Dkhar :::Cross Objector/Respondent No.61/ D/o (L) Sorbo Mohon Swer Claimant No. 68 -Vs- Collector, Ri – Bhoi

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

5 SCC 345 and Varimadugu OBI Reddy v. B. Sreenivasuly & Ors., reported at (2023) 2 SCC 168, and held that it is more than a settled legal position of law that the High Court should not entertain a petition under Article 226 when an alternative statutory remedy is available. When a statutory forum is created by law for redressal

COMNR.,OF INCOME TAX vs. FALCON REAL ESTATE

ITA/5/2012HC Orissa10 Feb 2022

Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE R.K.PATTANAIK

5 SCC 747 3 (2004) 10 SCC 627 4 2009 (8) SCC 582 Digitally Signed By:RAHUL Signing Date:05.10.2025 11:29:12 Signature Not Verified LA.APP. 59/2007 & connected Page 88 of 171 18.4 Learned Counsel for the Appellant submits that the market value for the acquired land of village, Kilokari cannot be treated differently from the adjacent land

COMNR.OF INCOME TAX vs. ORISSA MINING CORP.

ITA/40/2007HC Orissa07 Feb 2022

Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE R.K.PATTANAIK

5 SCC 747 3 (2004) 10 SCC 627 4 2009 (8) SCC 582 Digitally Signed By:RAHUL Signing Date:05.10.2025 11:29:12 Signature Not Verified LA.APP. 59/2007 & connected Page 88 of 171 18.4 Learned Counsel for the Appellant submits that the market value for the acquired land of village, Kilokari cannot be treated differently from the adjacent land