Comnr.,Of Income Tax v. Subham Estcon Pvt.Lt

IN THE HIGH COURT OF ORISSA AT CUTTACK

I.T.A. No.94 of 2012 Commissioner of Income Tax, Bhubaneswar ....

Appellant Mr. T.K. Satpathy, Sr. Standing Counsel -versusM/s. Subham Estcon Private Ltd., Bhubaneswar ....

Respondent

CORAM:

THE CHIEF JUSTICE JUSTICE R.K.PATTANAIK Order No.

ORDER

17.02.2022 02.

1. The present appeal by the Revenue is directed against an order dated 11th May, 2012 passed by the Income Tax Appellate Tribunal, Cuttack Bench, Cuttack (ITAT) in IT(SS)A No.122/CTK/2011 for the Assessment Year (AY) 2009-10.

2. The question sought to be urged before the Court concerns the deletion of the addition made by the Assessing Officer (AO) on account of unexplained cash found during search.?

3. The discussion in this regard is contended is paragraph-21 of the impugned order of the ITAT where it is noted that the AO has proceeded on an arithmetical mistake on calculation to

// 2 // the extent of Rs.8.21 crores which had to be deleted by the CIT(A).

4. No substantial question of law arises. The appeal is dismissed.

(Dr. S. Muralidhar) Chief Justice (R.K. Pattanaik) Judge KC Bisoi