In Mr. R. Chimanka, Senior Standing Counsel v. M/S. Orissa Computer Academy, the High Court (2023) dismissed the appeal.
Decision: The appeal is accordingly dismissed.
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.2 of 2022
…. Principal Commissioner of Income Tax Appellant (Exemption)
Mr. R. Chimanka, Senior Standing Counsel
-versus-
…. Respondent
M/s. Orissa Computer Academy
CORAM:
THE CHIEF JUSTICE JUSTICE M.S. RAMAN
ORDER
Order No.
08.02.2023
01. 1. This appeal is directed against an order dated 28[th] January, 2021 of the Income Tax Appellate Tribunal, Cuttack Bench, Cuttack (ITAT) by which the matter has been remanded to the Assessing Officer for making a fresh assessment in light of the observations of the ITAT. Since it is only an order of remand, the Court is not inclined to interfere with the same or frame the questions as urged. No substantial question of law arises.
2. The appeal is accordingly dismissed.
(Dr. S. Muralidhar)
Chief Justice
S.K. Guin
(M.S. Raman)
Judge
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