Commr Of Income Tax(Exemptions) v. Bbsr Development Authority

IN THE HIGH COURT OF ORISSA AT CUTTACK

RVWPET No.261 of 2019 Commissioner of Income Tax, (exemptions), Hyderabad ....

Petitioner Mr. Radheyshyam Chimanka, Senior Standing Counsel along with Mr. A. Kedia, Junior Standing Counsel for Revenue Department -versusBhubaneswar Development Authority, Bhubaneswar ....

Opposite Party None

CORAM:

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

ORDER

08.04.2022 02.

1. Mr. Radheshyam Chimanka, learned Senior Standing Counsel for the Revenue Department points out that the matter pertains to registration under Section 12AA of the Income Tax Act, 1961 and not raising any issue of monetary limit of the tax effect. Consequently, the circular in that regard is not applicable.

2. For the aforementioned reasons, the order dated 2nd January, 2019 disposing of ITA No.78 of 2017 is recalled and ITA No.78 of 2017 is restored to its original file.

3. The review petition is disposed of.

(Dr. S. Muralidhar) Chief Justice (K. R. Mohapatra) Judge M. Panda