2023 (7) TMI 1315 - HC - Income Tax

Assessment u/s 153A - Assessment set aside as prior approvals u/s. 153D had been granted without application of mind - Revenue had urged non-applicability of Serajuddin and Co. Kolkata 2023 (3) TMI 785 - ORISSA HIGH COURT case - HELD THAT - The appeal is covered by M/s. Dillip Construction 2023 (6) TMI 1328 - ORISSA HIGH COURT as held approval does not even say the Joint Commissioner had perused the files. As such the contention sought to be raised in the appeal is covered by Serajuddin and Co. Kolkata 2023 (3) TMI 785 - ORISSA HIGH COURT . In the circumstances no substantial question of law arises for admission of it.

Summary

The High Court of Orissa dismissed the appeal as it was covered by a previous judgment related to Income Tax Appellate Tribunal's assessment being set aside. The appeal did not raise any substantial question of law for admission. The appeal was represented by Mr. Radheyshyam Chimanka for the appellant and Mr. Chitrasen Parida for the respondent.