Jambeswar Jena (Deceased) vs Commissioner Of Income Tax
2023 Latest Caselaw 9047 Ori

             IN THE HIGH COURT OF ORISSA AT CUTTACK

                                  I.T.A. No.54 of 2023
                 Jambeswar Jena (Deceased)              ....          Appellant
                 represented by his legal heir
                 Manoranjan Jena
                                                  Mr. J. Sahoo, Senior Advocate


                                            -versus-
                 Commissioner of Income Tax,            ....       Respondents
                 NFAC, Delhi and others
                                                Mr. T.K. Satapathy, Advocate
                                           Senior Standing Counsel (Revenue)

                     CORAM:

                     JUSTICE ARINDAM SINHA
                     JUSTICE SANJAY KUMAR MISHRA
                                            ORDER

Order No.                                  10.08.2023

    03.     1.      Mr. Sahoo, learned senior advocate appears on behalf of

appellant/assessee. He hands up a compilation of judgments with copy to Mr. Satapathy, learned advocate, Senior Standing Counsel appearing on behalf of respondent/revenue.

2. Mr. Sahoo submits that the judgments are regarding declaration of law on overruling and reversal and interpretation of error apparent. Mr. Satapathy also relies judgment of the Supreme Court in Honda Siel Power Products Ltd. vs. Commissioner of Income Tax, reported in (2007) 295 ITR 466 (SC).

3. Parties have exchanged references of the authorities respectively they will rely upon. Adjournment is granted for them to consider the position of law.

4. List on 24th August, 2023.

(Arindam Sinha) Judge

(S.K. Mishra) Judge

pcd

Signature Not Verified Digitally Signed Signed by: PADMA CHARAN DASH Designation: Secretary In-Charge Reason: Authentication Location: orissa high court cuttack Date: 11-Aug-2023 14:48:39