In Cmapl/3/2017 Of Principal Commissioner Of Income Tax v. M/S.fyaro Transformers, the High Court (2022) dismissed the appeal. The decision went in favour of the assessee.
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.3 of 2017
…. Petitioner
Principal Commissioner of Income Tax
Mr. T.K. Satapathy, Sr. Standing Counsel -versus- …. Opposite Party None
M/s. Fyaro Transformers
Order No.
02.
CORAM: THE CHIEF JUSTICE JUSTICE M. S. RAMAN
ORDER
29.11.2022
1. The appeal itself was dismissed on 14[th] December, 2016 since the
defects were not removed within the stipulated period. The application for restoration was filed belatedly and no application for condonation of delay has been filed for the last nearly six years.
2. In the circumstances, the Court does not propose to grant any further indulgence in the matter.
3. The CMAPL is dismissed.
(Dr. S. Muralidhar)
Chief Justice
(M. S. Raman)
Judge
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