In Cmapl/362/2016 Of Principal Commnr.of Income Tax v. Orissa State Civil Supplies Corporation Ltd, the High Court (2019) 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.
02. 23.12.2019
SKG
This application has been filed by the petitioner for restoration of the appeal i.e. ITA No.99 of 2005 which was dismissed for default.
Learned Standing Counsel for the petitioner-Department requests for time.
It appears that this application was filed in the year 2016 and in the meantime more than three years have elapsed. Defect pointed out by the Office has not yet been removed by learned counsel for the petitioner.
In view of the above, we are not inclined to adjourn the matter further. Hence, this CMAPL stands dismissed for default.
.……..........………… ( K.S. Jhaveri ) Chief Justice
……………….…….. ( K.R. Mohapatra ) Judge
This page reproduces a public-domain court order (Section 52(1)(q)(iv), Copyright Act 1957). Explanations are EaseValue's original analysis. Always read the original order.
Disclaimer: General information only — not legal, tax or professional advice, and no advocate/CA–client relationship is created. AI-generated summaries may contain errors and must be verified against the original court order. EaseValue accepts no liability for reliance on this content. Not a solicitation.
Full disclaimer & Terms.