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
68 ITR 486 (SC)
152018 9 SCC Page 1
ITA/83/2010
REPORTABLE
Page 22 of 60
9. Mr. J.P. Khaitan, learned senior advocate appearing for the respondent
assessee submitted that the only question involved in the appeal is as to
whether the tribunal was correct in holding the profit of Rs. 4,32,09,144/-
on the sale of shares
