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)
E)
Learned counsel would submit that during the period from
6-6-1995 to December, 1995 the Investigation Department, Delhi,
continued to illegally exercise jurisdiction over the entire
assessment proceedings to complete exclusion of the AO. He
would submit that during the period as has been reflected in the
order of the ITAT, the AO was not even involved
