In Mr. B.k. Sharma, Advocate v. The Commissioner Of Income Tax, the High Court (2022) decided the matter.
Decision: The appeal is accordingly disposed of.
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.28 of 2006
…. National Aluminium Company AppellantLimited
Mr. B.K. Sharma, Advocate
-versus-
…. Respondents
The Commissioner of Income Tax,
Bhubaneswar and another
Mr. T.K. Satapathy, Senior Standing Counsel
CORAM:
THE CHIEF JUSTICE
JUSTICE R.K. PATTANAIK
Order No.
07.
ORDER
04.01.2022
1. Considering that the present appeal has been pending for over fifteen years with no interim order having been passed and further considering that the demanded tax amount has already been paid, the Court considers it appropriate to leave the questions of law raised by the Appellant open for decision for some other assessment years in which they may arise.
2. The appeal is accordingly disposed of.
3. An urgent certified copy of this order be issued as per rules.
(Dr. S. Muralidhar)
Chief Justice
S.K. Guin
( R.K. Pattanaik )
Judge
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