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Orissa High Court

Insurance claim cannot be denied merely for alleged involvement of Person Insured in Multiple Motor Accidents

March 26, 2022 828 Views 0 comment Print

Divisional Manager, National Insurance Co. Ltd. Vs Sunil Majhi (Orissa High Court) HC held that no logic is there in the contention of the Appellant that because the accused is involved in more than one accident at different points of time, the claim of compensation contemplated under Sec.166 of the M.V. Act would be nullified […]

Section 80-IA deduction eligible on interest on Bond having direct nexus with business

March 15, 2022 2016 Views 0 comment Print

Odisha Power Generation Corporation Ltd. Vs ACIT (Orissa High Court) In the instant case, the Assessee has no other source of income except through generation and sale of power. All its receipts and expenditure relate to a single activity of power generation. There is no dispute that it is an industrial undertaking covered under Section […]

Section 43B- No deduction for Deposit In ‘No-Lien/Escrow Account’

March 14, 2022 1821 Views 0 comment Print

Indian Metal and Ferro Alloys Ltd Vs CIT (Orissa High Court) The purpose of Section 43B of the Act was to ensure that a liability could be claimed as deduction only if the Assessee has actually parted with the sum without any recourse to it thereafter. In the present case, the interim stay granted in […]

Writ against SCN not maintainable if no objection was filed against the same

March 6, 2022 3441 Views 0 comment Print

Sri Rajendra Narayan Mohanty Vs CT & GST (Orissa High Court) Since the Petitioner has come up before this Court without raising any objection or filing any reply to the said Show Cause Notice, we are not inclined to entertain the writ petition at this stage. The contentions of the Petitioner are in the nature […]

Fake ITC: Bail cannot be refused as indirect method of punishing accused person before conviction

February 28, 2022 1593 Views 0 comment Print

Smruti Ranjan Mohanty Vs State of Odisha (Orissa High Court) Bail cannot be refused as an indirect method of punishing the accused person before he is convicted. Furthermore, it has to be borne in mind that there is as such no justification for classifying offences into different categories such as economic offences and for refusing […]

Books of account cannot be rejected merely for Non-Issuance of Sale Memos

February 9, 2022 975 Views 0 comment Print

Cresent Co. Vs CIT (Orissa High Court) In the present case, mere non-issuance of production of sale memos could not have been a ground to reject the entire books of account particularly since it pertained to sale of country liquor to tribal populations. Also the ITAT appears to have overlooked the fact that the books […]

Orissa HC stays section 148 notice issued after 31st March 2021

January 27, 2022 2121 Views 0 comment Print

Rashmi Motors Vs PCIT (Orissa High Court) 1. This matter is taken up by video conferencing mode. 2. It appears that a Division Bench of Allahabad High Court has in its judgment dated 30th September, 2021 in Writ Tax No.524 of 2021 (Ashok Kumar Agarwal v. Union of India) accepted the pleas challenging reassessment notice […]

HC Quashes section 148 notice issued beyond 4 years as same was approved by JCIT instead of CIT

January 27, 2022 3522 Views 0 comment Print

Orissa HC quashes notice under Section 148 of IT Act, citing lack of approval and time bar. Full text of judgment included.

Bogus ITC passing of Rs 47.99 Crore: HC grants bail to accused

January 17, 2022 858 Views 0 comment Print

Satindra Kumar Yadav Vs State of Odisha (Orissa High Court) In the instant case, the petitioner was arrested on 02.09.2021 for offences under Section 132(1)(b),(c)&(l) of OGST Act, 2017 having availed fake ITC by a firm M/s. S.S. Syndicate during the period under consideration. As is made to understand, the petitioner being the proprietor of […]

Fake ITC availment: HC grants bail to accused

January 15, 2022 1389 Views 0 comment Print

Rohit Berlia Vs The Intelligence Officer (Orissa High Court) In the instant case, the petitioner was arrested on 08.2021 for an offence punishable under Section 132(1)(c) CGST Act, 2017 having availed fake ITC by the firm M/s. Arshee Ventures during the period from July, 2017 to March, 2019. As is made to understand, the business […]

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