Principal Commissioner Of I.T.-1 v. Orissa Mining Corp.Ltd.

IN THE HIGH COURT OF ORISSA AT CUTTACK

ITA No.14 of 2018 Principal Commissioner of Income Tax-I, Bhubaneswar ....

Appellant Mr. T.K. Satapathy, Sr. Standing Counsel Income Tax Deptt.

-versusOrissa Mining Corporation Ltd.

....

Respondent Mr. S. Ray, Advocate

CORAM:

THE CHIEF JUSTICE JUSTICE A.K. MOHAPATRA

ORDER

25.02.2022 Order No.

11.

1. The matter is taken up through hybrid arrangement (virtual/physical mode).

2. In view of the order of this Court dated 21.02.2022 passed in ITA No.5 of 2014 (Commissioner of Income Tax, Bhubaneswar, Khurda vs. Odisha Mining Corporation Ltd., Bhubaneswar, Khurda), the questions 'A' and 'B' framed by this Court vide order dated 3rd March, 2020, are answered in favour of the Assessee and against the Department.

3. The ITA is accordingly dismissed.

(Dr. S. Muralidhar) Chief Justice ( A.K. Mohapatra ) Judge R.K. Singh/U. Sahoo