In Ita/29/2020 Of Principal Commissioner Of Income Tax v. Santilata Sahoo, the High Court (2023) dismissed the appeal. The decision went in favour of the assessee.
Decision: Accordingly, the appeal is dismissed.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
Order No.
03.
IN THE HIGH COURT OF ORISSA AT CUTTACK
ITA No. 29 of 2020
…. Principal Commissioner of Income Tax
Appellant
Mr. Radheyshyam Chimanka, Senior Standing Counsel Along with Mr. A. Kedia, Jr. Standing Counsel -versus-
….
Santilata Sahoo
Respondent
None
CORAM:
THE CHIEF JUSTICE
JUSTICE M.S. RAMAN
ORDER
02.01.2023
1. There is a delay of 97 days in filing this appeal and yet, for the
last two years, no steps for limitation have been taken by learned counsel appearing for the Appellant. Other defects have also not been removed in the mean time.
2. With there being no valid explanation offered for the aforementioned delay of 97 days in filing the appeal, the Court is not inclined to condone the delay.
3. Accordingly, the appeal is dismissed. However, the questions of law urged are left open for decision in some other appropriate case.
(Dr. S. Muralidhar)
Chief Justice
(M.S. Raman)
Judge
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