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
482, paragraph 10;
(iii) Sarva Shramik Sangathan v. State of Maharashtra,
reported at (2008) 1 SCC 494, paragraphs 14 to 18.
(iv) Goan Real Estate v. UOI, reported at (2010) 5 SCC 388,
paragraphs 31.
10.
Learned Advocate, with reference to Section 174 of the KMC Act,
submitted that the appellants did not indicate before the Hearing Officer
what would