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

Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE ADITYA KUMAR MOHAPATRA

260- A of the IT Act wherein the following substantial question of law was framed by this Court on 13-12-2013 : i) Whether in the facts and circumstances of the case, the order of the Assessing Officer can be said to have been passed on the dictates/ directions of the superior authorities; ii)Even if it is taken that