Search: reassessment u/s 147

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Section 14810 Section 143(3)2 Section 143(1)2 Reassessment2 Reopening of Assessment2

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

business it frames charges, and on the basis of its investigation into them passes an order revoking the licence. 52. Mr. Kagzi has highlighted that the scheme of statute like this put emphasis on functional separation as against the structural separation within the same agency body. In our opinion when the Statute confers the authority with such dual function

COMMISSIONER OF INCOME TAX (EXEMPTIONS) vs. M/S. ROLAND EDUCATIONAL AND CHARITABLE TRUST

ITA/25/2022HC Orissa09 Feb 2023

Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE MURAHARI SRI RAMAN

Section 143(1)Section 143(3)Section 148

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

COMMISSIONER OF INCOME TAX (EXEMPTIONS) vs. M/S. ROLAND EDUCATIONAL AND CHARITABLE TRUST

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

COMMISSIONER OF INCOME TAX (EXEMPTIONS) vs. M/S. ROLAND EDUCATIONAL AND CHARITABLE TRUST

PRINCIPAL COMMISSIONER OF INCOME TAX 1 vs. PARBATI MOHAPATRA

COMNR.,OF INCOME TAX vs. FALCON REAL ESTATE

COMNR.OF INCOME TAX vs. ORISSA MINING CORP.