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
260A of the Income Tax
Act, 1961 (the Act) is directed against the order dated 04.09.2009 passed by
the Income Tax Appellate Tribunal (C) Bench, Kolkata ITA No. 552 of
1060/Kol/2009 for the assessment year 2005-06. The appeal was admitted
on 20th March, 2010 on the following substantial question of law:
“Whether on the facts and in the circumstances
