Tata Refactories Limited v. Mr. S.S.Mohapatra, SC, for the Income Tax Department
Case at a glance
Outcome
Set aside
order of the ITAT is set aside
Key paragraphs
- Para 33. The present appeal is accordingly allowed and the impugned order of the ITAT is set aside Chief Justice (Dr. S. Muralidhar) Judge kabita ( R.K.Pattnaik)
Judgment
Appellant Mr.B.K.Sharma, Advocate Commissioner of Income Tax, Sambalpur & another -versus- …. Respondents Mr. S.S.Mohapatra, SC, for the Income Tax Department CORAM: THE CHIEF JUSTICE JUSTICE R.K.PATTNAIK Order No. ORDER 07.02.2022
This appeal arises from an order dated 20th February, 2009 passed by the Income Tax Appellate Tribunal, Cuttack (ITAT) in ITA No. 62/CTK/2008 for the Assessment Year (AY) 2004-
In respect of the same Appellant Assessee i.e. Tata Refractories Limited for the AY 2001-02, the appeal filed was allowing by this Court by order dated 2nd February, 2022 answering the question framed in favour of the Appellant Assessee and against the Department. The present appeal for a subsequent AY is therefore admitted on the same question as the above appeal for AY 2001-02 and is allowed by answering the question on the same terms as the aforementioned appeal. // 2 //
Operative part
The present appeal is accordingly allowed and the impugned order of the ITAT is set aside Chief Justice (Dr. S. Muralidhar) Judge kabita ( R.K.Pattnaik)
Precedent status how later indexed judgments have treated this case
No known negative treatment found in the Courts & Cases corpus.
This is a result about the indexed corpus, not a finding that the judgment remains good law. Coverage may be incomplete.