Mr. Sunil Mishra, Advocate v. Deputy Commissioner Of Income Tax, Special Range, Cuttack And Others
High Court
10 Nov 2021 In favour of: Unclear
Forum / Bench
High Court · cisnc
Parties
Mr. Sunil Mishra, Advocate v. Deputy Commissioner Of Income Tax, Special Range, Cuttack And Others
Date of order
10 Nov 2021
Assessment year(s)
—
Outcome
Other
Case summary
In Mr. Sunil Mishra, Advocate v. Deputy Commissioner Of Income Tax, Special Range, Cuttack And Others, the High Court (2021) decided the matter.
Decision: The appeal is allowed in the above terms with no order as to costs.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
The order — as passed by the High Court
IN THE HIGH COURT OF ORISSA AT CUTTACK
ITA No.7 of 2004
….
M/s. Balasore Alloys Limited
Appellant
Mr. Sunil Mishra, Advocate
-versus-
…. Respondents
Deputy Commissioner of Income Tax, Special Range, Cuttack and others
Mr. R.S. Chimanka, Senior Standing Counsel
CORAM:
THE CHIEF JUSTICE
JUSTICE A.K. MOHAPATRA
Order No.
04.
ORDER
10.11.2021
1. For the reasons stated in the order passed today by this
Court in connected ITA No.14 of 2003 (Ispat Alloys Limited v. Deputy Commissioner of Income Tax, Special Range,
Cuttack and others), the question of law framed by this Court in the present appeal on 21[st] February 2005 is answered in the affirmative i.e. in favour of the Assessee and against the Department. Accordingly, on that aspect the impugned order of the ITAT as well as the AO stands set aside and the order of the CIT (A) is restored.
2. The appeal is allowed in the above terms with no order as to costs.
S.K. Guin
3. Urgent certified copy of this order be granted as per rules.
(Dr. S. Muralidhar) Chief Justice
( A.K. Mohapatra )
Judge
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