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

transfer of shares of companies which were thinly traded and were highly illiquid and they are called as penny stocks. The period of holding of the shares is just above 12 months and the appreciation in price during this period was phenomenal. On an average transaction in the shares are shown to have been yielded 1129% returns during the period

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

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

11. PW3 is Shamsher Singh who deposed that on 10.11.2015 he has went to the house of Surender to ask him to do some labour work but Surender replied that he along-with his son Rohan are going with Dharambir for VIRENDRA SINGH ADHIKARI 2026.02.09 18:06 I attest to the accuracy and integrity of this document

PRINCIPAL COMMISSIONER OF INCOME TAX-1,BHUBANESWAR vs. SEKHAR KUMAR MOHAPATRA

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

11 7. On the other hand, learned counsel for the ED submitted that the appellant has been chargesheeted for serious offence of money laundering and acquiring property by corrupt means and indulge in conspiracy with prime accused persons indulged in corruption. After investigation, CBI filed charge- sheet against Dr. Pradeep Kumar and others accused persons including the present appellant Shyamal

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