2025 (2) TMI 991

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..... the AO to add an entire amount u/s 68 r.w.s. 115BBE. HC held [2023 (3) TMI 268 - ORISSA HIGH COURT] if the original re-assessment order itself was not validly passed, the subsequent revisional order by the PCIT was required to be held invalid. No substantial question of law arises from the impugned order of the ITAT. Court is therefore not inclined to frame the questions of law as urged by the .....

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..... Adv. Ms. Vanya Gupta, AOR ORDER UPON hearing the counsel the Court made the following. After having heard learned counsel appearing for petitioner and after perusing the finding of facts recorded by the Tribunal in paragraph 14 and 15 of its judgment which has been confirmed by the High Court, we find no case for interference is made out in exercise of our jurisdiction under Article 136 of the .....

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