2024 (10) TMI 312

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..... years in filing the ITA - as decided by HC [ 2024 (10) TMI 209 - ORISSA HIGH COURT] this Court is not inclined to entertain this ITA at this belated stage, as the ITA suffers from delay and laches HELD THAT- Having regard to the basis of the order passed by the Income Tax Appellate Tribunal 2020 (9) TMI 765 - ITAT CUTTACK] and the consent of the assessee towards the assessment of profit, we see n .....

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