Search: section 68

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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

1. These set of appeals arise out of a common order handed out by Income Tax Appellate Tribunal [“Tribunal”] dated 08 February 2023 and pose the following questions of law for our consideration: - “I . Whether on the facts and circumstances of the case and in law, the Hon'ble ITAT is correct in allowing the appeal of the assessee

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)

68. That, the AO has duty to act judicially and independently and its judgment cannot be controlled by the superior authority. The Supreme Court in Orient Paper Mills Ltd. v. Union of India27, held thus : 5. According to the learned Attorney-General the assessment proceedings are not of a quasi-judicial nature nor is the Assessing authority a quasi- judicial

BISWAJIT BEHERA vs. INCOME TAX OFFICER, WARD-4(2), BBSR

NEELACHAL I.NIGAM L. vs. ASST.COMNR.OF I.TAX

BISWAJIT BEHERA vs. INCOME TAX OFFICER, WARD-4(2), BBSR

NEELACHAL I.NIGAM L. vs. ASST.COMNR.OF I.TAX

COMNR.,OF INCOME TAX vs. FALCON REAL ESTATE

COMNR.OF INCOME TAX vs. ORISSA MINING CORP.