The single-judge bench of the Orissa High Court dismissed the Income Tax appeal, holding that no substantial question of law arose based on the prior decision in M/s. Neelachal Ispat Nigam Limited.
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IN THE HIGH COURT OF ORISSA AT CUTTACK
ITA No.169 of 2018
…. Principal Commissioner of Income Appellant Tax-1, Bhubaneswar
Mr. T.K. Satapathy, Senior Standing Counsel
-versus-
M/s. POSCO India Pvt. Ltd.
…. Respondent
CORAM: THE CHIEF JUSTICE JUSTICE R.K. PATTANAIK
ORDER
Order No.
Order No. 02.05.2022 03. 1. In view of the decision of this Court dated 17th November 2021 in ITA No.8 of 2005 ( M/s. Neelachal Ispat Nigam Limited
v. Assistant Commissioner of Income Tax, Circle-2(1), Bhubaneswar) , no substantial question of law as urged by the Revenue arises in the present appeal.
(Dr. S. Muralidhar) Chief Justice (R.K. Pattanaik) Judge
S.K. Guin
1 issue framed by the court
Whether a substantial question of law arises in the present appeal in view of the earlier decision in ITA No.8 of 2005.
Colour shows how this judgement treated each authority
M/s. Neelachal Ispat Nigam Limited v. Assistant Commissioner of Income TaxDistinguished¶1
ITA No.8 of 2005 ( M/s. Neelachal Ispat Nigam Limited v. Assistant Commissioner of Income Tax, Circle-2(1), Bhubaneswar)
Principal Commissioner of Income Tax-1, Bhubaneswar
M/s. POSCO India Pvt. Ltd.
R.K. Pattanaik
S.K. Guin
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
