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)
20 (1987) 4 SCC 611
37
ITA No.6 of 2005 &
other connected matters
43.
The principal argument of the assessee is that all these orders were
passed by the AO at the dictate of the superior authority whereas
according to the Revenue, the DIT (Inv.) was just monitoring the
investigation as the matter was under consideration before the
Supreme Court
