The High Court allowed an instant application to modify a prior order by including assessment year 1989-90, directing it be read as such alongside 1990-91 before allowing the rest of the order to remain unaltered.
Allowed IA No.1 to modify a prior order to include assessment year 1989-90; disposed of I.A. No.2.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
IN THE HIGH COURT OF ORISSA AT CUTTACK
T.A. No.19 of 1999
M/s. Durga Films and Trades Pvt. Ltd. …. Appellant
Mr. B.K. Mahanty, Senior Advocate assisted by Mr. B.V.R. Swamy, Advocate
-versus-
Commissioner of Income Tax, …. Respondents Bhubaneswar and another
Mr. R. Chimanka, Senior Standing Counsel assisted by Mr. A. Kedia, Junior Standing Counsel
CORAM: THE CHIEF JUSTICE
JUSTICE K.R. MOHAPATRA
Order No.
I.A. No.1 of 2020
ORDER 20.01.2023
I.A. No.2 of 2020
(Dr. S. Muralidhar) Chief Justice
(K.R. Mohapatra) Judge
S.K. Guin
M/s. Durga Films and Trades Pvt. Ltd.
Commissioner of Income Tax, Bhubaneswar
K.R. Mohapatra
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
