In Ita/142/2005 Of Comnr.of Incometax v. Jugal Kr.agarwal, the High Court (2018) decided the matter.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
05. 12.09.2018
None appears on behalf of the parties.
It appears that at the top of the order No.4 dated 14.08.2018, the nomenclature of the case has been wrongly reflected as “T.A.” instead of “I.T.A.” The same may be corrected accordingly.
.…….......……………… ( K.S. Jhaveri ) Chief Justice
…………………..……… ( K.R. Mohapatra ) Judge
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