Mr. S.s. Mohapatra, Senior Standing Counsel v. M/S. Earth Minerals Co. Ltd

Order No. 01. IN THE HIGH COURT OF ORISSA AT CUTTACK ITA No.24 of 2023 …. Appellant Principal Commissioner of Income Tax, Sambalpur Charge Mr. S.S. Mohapatra, Senior Standing Counsel -versus- ….Respondent M/s. Earth Minerals Co. Ltd. CORAM: THE CHIEF JUSTICE JUSTICE M.S. RAMAN ORDER 06.03.2023 1. This appeal by the Revenue is directed against an order dated 29[th] August 2022 passed by the Income Tax Appellate Tribunal, Cuttack Bench, Cuttack allowing Assessee’s ITA No.223/CTK/2019 for the assessment year (AY) 2009-10. 2. The said appeal was directed against an order dated 29[th] March 2019 passed by the Principal CIT, Sambalpur under Section 263 of the Income Tax Act, 1961 (Act). 3. Among the grounds on which the ITAT has set aside the said order of the Principal CIT is that the direction requiring the assessing officer to undertake a fresh exercise of assessment was not preceded by any enquiry. As noted by the ITAT “this is not a case of inadequacy of enquiry. It is a case of absence of enquiry”. S.K. Guin 4. The view taken by the ITAT appears to be a plausible one and not erroneous in law. Consequently, the Court is not satisfied that any substantial question of law arises. The appeal is dismissed. (Dr. S. Muralidhar) Chief Justice (M.S. Raman) Judge