PRINCIPAL COMMISSIONER OF INCOME TAX-1 vs. HARSHAD RAI MEHTA
ITA/57/2023HC Orissa08 Jan 2026
Bench: MR. JUSTICE HARISH TANDON (CJ),MR. JUSTICE MURAHARI SRI RAMAN
66 Years, Registered Office At D-22,
Sector-5, Devendra Nagar, Raipur, Chhattisgarh.
---Petitioner(s)
Versus
1. Union Of India Through Its Secretary, Ministry Of Finance, (Department Of
Revenue), No. 137, North Block, New Delhi – 110001
2. Chief Commissioner Of Income Tax Raipur, Having His Office At New C.R.
Building, Civil Lines, Raipur, Chhattisgarh.
3. Assistant Commissioner Of Income