M/S.SHEETAL REAL vs. INCOME TAX OFFICER
In the result, the appeal fails and the substantial questions of law
ITA/83/2010HC Orissa08 Feb 2022
Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE R.K.PATTANAIK
Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 260ASection 372A
221 ITR 18
41964 15 STC 644
5(1968) 68 ITR 486 (SC)
ITA/83/2010
REPORTABLE
Page 6 of 60
contended that the mention of the business of share trading was one of the
main objects in the memorandum and articles of association of the assessee
company is not sufficient to lead to the conclusion that such business was
actually carried
