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3 results for “reassessment u/s 147”+ Section 80clear

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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)

80) “Before we part with this case, we feel it our duty to say that executive action taken in this case by the State and its officers is destructive of the basic principle of the rule of law.” 36. However it is equally true that when the authority is vested with the power it has duty to exercise

COMNR.,OF INCOME TAX vs. FALCON REAL ESTATE

ITA/5/2012HC Orissa10 Feb 2022

Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE R.K.PATTANAIK

80 of 171 9.2 In respect of Petitions filed for the land acquired at village Nangli Razapur, the learned Reference Court in LAC No. 2/1998 titled ‘Bhopal Singh v. Union of India & Anr.’ by a judgment dated 29.08.2007 [hereinafter referred to as the “Nangli Razapur Reference Court Judgment”], relied upon the Attar Singh case and the Bed Ram Reference Court

COMNR.OF INCOME TAX vs. ORISSA MINING CORP.

ITA/40/2007HC Orissa07 Feb 2022

Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE R.K.PATTANAIK

80 of 171 9.2 In respect of Petitions filed for the land acquired at village Nangli Razapur, the learned Reference Court in LAC No. 2/1998 titled ‘Bhopal Singh v. Union of India & Anr.’ by a judgment dated 29.08.2007 [hereinafter referred to as the “Nangli Razapur Reference Court Judgment”], relied upon the Attar Singh case and the Bed Ram Reference Court