PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL) vs. INDRANI PATNAIK
ITA/4/2021HC Orissa21 Nov 2024
Bench: MR. JUSTICE ARINDAM SINHA,MR. JUSTICE M.S.SAHOO
Section 120BSection 13(1)(d)Section 13(2)Section 17Section 26Section 42
208
92025 SCC OnLine SC 449
10(2023) 12 SCC 1
Digitally Signed
By:HARVINDER KAUR
BHATIA
Signing Date:14.11.2025
17:05:28
Signature Not Verified
MISC. APPEAL (PMLA) 4/2021 and 5/2021 Page 8 of 31
against the Respondent, since a complaint had already been filed
against her husband within the prescribed time, and as held
