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Ita/11/2018 Of Commissioner Of Income Tax v. M/S.neelachal Ispat Nigam Ltd

High Court 16 Mar 2022 In favour of: Assessee
Forum / Bench
High Court · cisnc
Parties
Ita/11/2018 Of Commissioner Of Income Tax v. M/S.neelachal Ispat Nigam Ltd
Date of order
16 Mar 2022
Assessment year(s)
Outcome
Dismissed

Case summary

In Ita/11/2018 Of Commissioner Of Income Tax v. M/S.neelachal Ispat Nigam Ltd, the High Court (2022) dismissed the appeal. The decision went in favour of the assessee.

Decision: The appeal is dismissed on the ground of limitation.

Summary auto-generated from the order below — read the full judgment for the complete reasoning.

The order — as passed by the High Court

IN THE HIGH COURT OF ORISSA AT CUTTACK ITA No. 11 of 2018 ….Commissioner of Income Tax (TDS) AppellantMr. S.S. Mohapatra, Senior Standing Counsel -versus- ….M/s. Neelachal Ispat Nigam Ltd. RespondentNone CORAM: THE CHIEF JUSTICE JUSTICE R.K. PATTANAIK ORDEROrder No. 16.03.2022 1. Steps regarding limitation have not been taken. It appears that there is a delay of 104 days in filing the present appeal. 03. 2. The Court is not satisfied with the explanation offered by learned counsel for the Appellant for the delay in filing the appeal. The delay is accordingly not condoned. 3. The appeal is dismissed on the ground of limitation. (Dr. S. Muralidhar) Chief Justice (R.K. Pattanaik) Judge S.K. Jena/P.A.
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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.
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