Case Law › High Court › Mr. B.v.r. Swamy, Advocate v. Commission...

Mr. B.v.r. Swamy, Advocate v. Commissioner Of Income Tax, ….Respondentsbhubaneswar And Another

High Court 20 Jan 2023 In favour of: Assessee

Forum / Bench

High Court · cisnc

Parties

Date of order

20 Jan 2023

Assessment year(s)

1990-91

Outcome

Allowed

Case summary

In Mr. B.v.r. Swamy, Advocate v. Commissioner Of Income Tax, ….Respondentsbhubaneswar And Another, the High Court (2023) allowed 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.

The order — as passed by the High Court

Order No. 02. IN THE HIGH COURT OF ORISSA AT CUTTACK T.A. No.19 of 1999 …. M/s. Durga Films and Trades Pvt. Ltd. Appellant Mr. B.K. Mahanty, Senior Advocate assisted by Mr. B.V.R. Swamy, Advocate -versus- Commissioner of Income Tax, ….RespondentsBhubaneswar and another Mr. R. Chimanka, Senior Standing Counsel assisted by Mr. A. Kedia, Junior Standing Counsel CORAM: THE CHIEF JUSTICE JUSTICE K.R. MOHAPATRA ORDER 20.01.2023 I.A. No.1 of 2020 1. The prayer of the Appellant that the order dated 4[th] December 2019 should be modified by including the years 1989-90 is hereby allowed. Accordingly, the words and figures i.e., “assessment year 1990-91” reflected in 6[th] line of unnumbered paragraph No.3 of the order dated 4[th] December 2019 be read as “assessment years 1989-90 and 1990-91”. Rest part of the order dated 4[th] December 2019 shall remain unaltered. 2. The I.A. is accordingly disposed of. I.A. No.2 of 2020 3. This application does not survive any longer and it is disposed of as such. (Dr. S. Muralidhar) Chief Justice (K.R. Mohapatra) Judge

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