Mr. S. Ray, Advocate v. Commissioner Of Income Taxes, Orissa, Cuttack And Another …
High Court
03 Aug 2022 In favour of: Unclear
Forum / Bench
High Court · cisnc
Parties
Mr. S. Ray, Advocate v. Commissioner Of Income Taxes, Orissa, Cuttack And Another …
Date of order
03 Aug 2022
Assessment year(s)
—
Outcome
Other
Case summary
In Mr. S. Ray, Advocate v. Commissioner Of Income Taxes, Orissa, Cuttack And Another …, the High Court (2022) decided the matter.
Decision: The writ petition is disposed of in the above terms.
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.
09.
IN THE HIGH COURT OF ORISSA AT CUTTACK
W.P.(C) No.23409 of 2013
M/s. Kalinga Sponge Iron Ltd.
…. Petitioner
Mr. S. Ray, Advocate
-versus-
Commissioner of Income Taxes, Orissa, Cuttack and another ….
Opp. Parties
Mr. Sunil, Mishra, Sr. Standing Counsel
CORAM:
THE CHIEF JUSTICE
JUSTICE R.K.PATTANAIK
ORDER03.08.2022
1. In the light of the judgment of the Full Bench dated 31[st]March, 2022 in W.P.(C) No.16957 of 2009 (M/s. Pal Construction v. The Assessing Authority, Bhubaneswar-I Circle and others) and the consequent order dated 18[th] April, 2022 and consequent order dated 8[th] December, 2021 in W.P.(C) No.23871 of 2014 read with the judgment in Jindal
Stainless Ltd. (now JSL Ltd.) v. State of Orissa (2012) 54 VST 1 (Orissa), the impugned assessment order (Annexure-1) is hereby quashed.
2. The writ petition is disposed of in the above terms.
(Dr. S. Muralidhar)
Chief Justice
(R.K. Pattanaik)
Judge
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