This appeal was dismissed because a previous decision held that no substantial question of law remained, rendering the escalation of the dispute infructuous.
The appeal was dismissed.
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
ITA No.170 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 the substantial question of law arising from the earlier decision in ITA No.8 of 2005 renders the present appeal devoid of merit.
Colour shows how this judgement treated each authority
M/s. Neelachal Ispat Nigam Limited v. Assistant Commissioner of Income Tax, Circle-2(1), BhubaneswarRelied on¶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
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
