In Ita/12/2018 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.
IN THE HIGH COURT OF ORISSA AT CUTTACK
I.T.A No.12 of 2018
Commissioner of Income Tax (TDS)
…. AppellantMr. T.K. Satapathy, Sr. Standing Counsel for the Income Tax -versus- ….
M/s. Neelachal Ispat Nigam Ltd.
Respondent
CORAM: THE CHIEF JUSTICE JUSTICE A.K. MOHAPATRA ORDEROrder No.14.03.2022 03. 1. The present appeal is not accompanied by an application for condonation of delay. There is in any event no satisfactory explanation for the delay of 104 days in filing the appeal. 2. The appeal is dismissed on the ground of limitation. (Dr. S. Muralidhar) Chief Justice ( A.K. Mohapatra ) Judge U.K. Sahoo/Jagabandhu
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