Principal Commissioner Of Income vs Incian Metals & Ferro Alloys Ltd
2022 Latest Caselaw 6775 Ori

                  IN THE HIGH COURT OF ORISSA AT CUTTACK
                                        ITA No.145 of 2018


            Principal Commissioner of Income ....                 Appellant
            Tax, Bhubaneswar
                                 Mr. T.K. Satapathy, Sr. Standing Counsel

                                          -versus-

            Incian Metals & Ferro Alloys Ltd.       ....           Respondent
                                             Mr. Sachit Jolly, Advocate

                      CORAM:
                      THE CHIEF JUSTICE
                      JUSTICE M. S. RAMAN

                                         ORDER

21.11.2022 Order No.

05. I.A. No. 16 of 2019

1. For the reasons stated therein, the application is allowed.

2. Filing of certified copies of orders under Annexures-2 and 3 is dispensed with for the time being.

3. The I.A. is disposed of.

ITA No.145 of 2018

4. Mr. Jolly, learned counsel for the Respondent states that issue urged by the Revenue in this appeal stands completely covered in favour of the Respondent Assessee by the judgment of the Supreme Court in GE India Technology Centre Private Limited v. Commissioner of Income Tax (2010) 10 SCC 29.

5. Mr. Satapathy, learned Senior Standing Counsel for the Revenue, states that he has to cite a certain judgment which he does not have with him today.

6. List on 21st March, 2023.

(Dr. S. Muralidhar) Chief Justice

(M. S. Raman) Judge

MRS/Laxmikant