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)
217 of the A.Y. 1988-89.
h)
Feeling aggrieved by the order of the CIT(A) the assessee
preferred appeal for the assessment year under consideration
and the Revenue had also preferred cross appeal for AY
1988-89 bearing ITA No.585/Nag/97. The ITAT after going
the facts and material available on record held that the
assessment was completed