Mr. Sidharth Sankar Mohapatra, Senior Standing Counsel (Revenue v. M/S. Tata Sponge Iron Limited

IN THE HIGH COURT OF ORISSA AT CUTTACK ITA No. 96 of 2022 …. Principal Commissioner of Income AppellantTax, Sambalpur Charge Mr. Sidharth Sankar Mohapatra, Senior Standing Counsel (Revenue) -Versus- …. M/s. Tata Sponge Iron Limited Respondent Mr. Ashok Kumar Parija, Senior AdvocateMr. Venugopal Mohapatra, Advocate Mr. Navneet Dadhichi, Advocate CORAM: JUSTICE ARINDAM SINHA JUSTICE SANJAY KUMAR MISHRA ORDER 17.08.2023 Order No. 03. 1. Mr. Mohapatra, learned advocate, Senior Standing Counsel appears on behalf of appellant/revenue. 2. Mr. Parija, learned senior advocate appears on behalf of respondent-assessee and submits, the appeal is not to be admitted since, we by our judgment dated 27[th] July, 2023 in, inter alia, ITA no.95 of 2022 (parties own case) had not admitted said and other appeals of revenue. He draws attention to paragraph-9 in the memorandum of appeal, in particular to suggested question by clause (a) therein to submit, it is the same question dealt with in paragraphs 3 and 8 in judgment dated 27[th] July, 2023 (supra). 3. We find that contention of revenue in this appeal is the same as one of the contentions raised and dealt with our judgment dated 27[th]July, 2023 (supra). In the circumstances, no substantial question of law arises for admission of the appeal. It is dismissed. (Arindam Sinha) Judge (S.K. Mishra) Judge RKS Signature Not Verified Digitally SignedSigned by: RANJAN KUMAR SETHIDesignation: SecretaryReason: AuthenticationLocation: ORISSA HIGH COURTDate: 18-Aug-2023 11:19:37