PR.COMMISSIONER OF INCOME TAX,BHUBANESWAR vs. M/S.UTKAL ALUMINA INTERNATIONAL LTD.

Bench: MR. JUSTICE K. S. JHAVERI (CJ),MR. JUSTICE K.R.MOHAPATRA

transfer by way of mortgage the urban land bearing No. A-I, Radhey Puri, Delhi-51. DW-2 22. Copy of Grant of mortgage permission in respect of plot no.8, Sector B &C for which loan has been sanctioned for construction of building thereon. DW-2 23. Copy of No objection certificate to mortgage the plot no.8, Sector

MAHESWAR PANDA vs. I.T.O., WARD-2(1)

Bench: DR. JUSTICE B.R.SARANGI,MR. JUSTICE GOURISHANKAR SATAPATHY

10. Petitioners have further examined PW2 HC Rambir who deposed that he is the IO in the present case FIR and on 10.11.2015 he was posted at police station Salhawas and on that day, he received a wireless message that one Rohan son of Sh.Surender resident of Subana has died in a road accident. He further deposed that he along

M/S.SHEETAL REAL vs. INCOME TAX OFFICER

In the result, the appeal fails and the substantial questions of law

Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE R.K.PATTANAIK

35 of 60 17. The assessee in their reply contended that they have accounted for the transactions as investment transactions in its books of accounts and has been specifically shown as such in the schedule. That the assessee has been investing idle funds within the limit prescribed under section 372A of the Companies Act, 1956. That the assessee has been