In Ita/15/2022 Of Principal Commissioner Of Income Tax 1 v. Anupama Mohapatra, the High Court (2023) allowed the appeal. The decision went in favour of the Revenue.
Decision: The appeal is dismissed in the terms of the common order passed today in ITA No.11 of 2022 and batch in which the present appeal has been dealt with.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
IN THE HIGH COURT OF ORISSA AT CUTTACK ITA No. 15 of 2022
….Principal Commissioner of Income AppellantTax I, Ayakar Bhawan, Bhubaneswar
Mr. Tushar Kanti Satapathy, Senior Standing CounselMr. P. Mohapatra, Junior Standing Counsel-versus-
….RespondentNone
Anupama Mohapatra
CORAM:
THE CHIEF JUSTICE JUSTICE M.S. RAMAN
Order No.
ORDER
08.02.2023
I.A. No.34 of 2022
01.
1. For the reasons stated therein, the application is allowed. Filing of certified copies of Annexures-1, 2 and 3 are dispensed with. The application is accordingly disposed of.
I.A.No.35 of 2022
2. For the reasons stated in the application, the delay of 20 days in
filing the appeal is condoned. The application is accordingly disposed of.
ITA No.15 of 2022
3. The appeal is dismissed in the terms of the common order passed today in ITA No.11 of 2022 and batch in which the present appeal has been dealt with.
(Dr. S. Muralidhar)
Chief Justice
(M.S.Raman)
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.
EaseValue