In Chiranjib Biswal & Others v. Commissioner Of Income Tax, Orissa, the High Court (2021) dismissed the appeal. The decision went in favour of the Revenue.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
IN THE HIGH COURT OF ORISSA AT CUTTACK
CMAPL No.665 of 2019
Chiranjib Biswal & others
-versus-
Commissioner of Income Tax, Orissa
Petitioners
….
Mr. S.Ray, Advocate
Opp. Party
….
CORAM:
THE CHIEF JUSTICE
JUSTICE K.R.MOHAPATRA
Order No.
ORDER7.04.2021
2.
This matter is taken up by video conferencing mode.
The present application is for restoration of SJC No.121 of
1997 which was dismissed for non-removal of defects vide
order dated 25[th] October, 2020.
Considering the reasons stated the CMAPL is allowed.
SJC No.121 of 1997 is restored to its original file and will
be listed before the assigned Bench on 12[th] May,2021.
(Dr. S. Muralidhar)
Chief Justice
Dhal
( K.R.Mohapatra)
Judge
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