In Ita/43/2012 Of Comnr.of Income Tax v. Sandeep Jena, the High Court (2019) dismissed the appeal. The decision went in favour of the assessee.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
11. 20.11.2019
AD
Heard Mr. S.S. Mohapatra, learned Standing Counsel for the Department.
By way of this appeal, appellant-Department has challenged the common order dated 20.01.2012 passed in ITSS(A) Nos. 09 and 10/CTK72011/ITSS(A) Nos. 11 and 12 /2012 by the Income Tax Appellate Tribunal, Cuttack for the assessment years 2006-07 and 2007-08.
The only contention which has been raised by the learned Standing Counsel for the Department is that the Income Tax return has been filed by the son, who was the power of attorney holder of the original assessee.
This is not a ground to interfere with the impugned order. Hence the appeal is dismissed being devoid of any merit.
.…….......……………… ( K.S. Jhaveri ) Chief Justice
…………………..……… (K.R. Mohapatra) Judge
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