Comnr.Of Income Tax v. Orissa Stevedors Ltd

IN THE HIGH COURT OF ORISSA AT CUTTACK

ITA No.5 of 2013 The Commissioner of Income Tax, Cuttack ....

Appellant Mr. S.S. Mohapatra, Sr. S.C, Income Tax -versusThe Orissa Stevedores Ltd, Cuttack ....

Respondent

CORAM:

THE CHIEF JUSTICE JUSTICE R. K. PATTANAIK

ORDER

21.02.2022 4.

1. This present appeal of the Department directed against the order Order No.

dated 31st August, 2012 passed by the ITAT, Cuttack Bench Cuttack in ITA Nos.89, 90 and 91/ CTK/2012 for the Assessment Years 2006-07, 2007-08 and 2008-09.

2. Among the questions sought to be urged by the Department is whether reduction of quantum disallowance by the ITAT under heads of 'incentive charges', business promotion, donation, and subscription was justified? Having heard learned counsel for the Department and having perused the impugned order of the ITAT, the Court finds that the matter turned entirely on facts and no substantial question of law arises. The appeal is dismissed. (Dr. S. Muralidhar) Chief Justice (R. K. Pattanaik) Judge T.TUDU