BISWAJIT BEHERA vs. INCOME TAX OFFICER, WARD-4(2), BBSR
ITA/17/2024HC Orissa08 Oct 2024
Bench: MR. JUSTICE ARINDAM SINHA,MR. JUSTICE SANJAY KUMAR MISHRA
51,45,24,370 have been
deleted based on the flawed conclusion that no additions were
made in the hands of the investors amounting to Rs. 24,95,65,027
without analysing or bringing on record any material with respect
to the same in respect of each of the assessee covered in this batch
of appeals and also ignoring