NEELACHAL I.NIGAM L. vs. ASST.COMNR.OF I.TAX
ITA/8/2005HC Orissa17 Nov 2021
Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE ADITYA KUMAR MOHAPATRA
Section 143(1)(a)
9A) and the part of
documents were sent, therefore, the very inception of the
proceeding in its entirety appears to be under the control of the
DDIT (Inv.).
18.
In the cross objection filed by the assessee, the substantial
question of law was framed by this Court on 17-9-2014 that
whether the ITAT erred in law in upholding