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Appeal Dismissed as Assessment Ignored Evidence of Genuine Share Transactions
Case Law Details
- Case Name
- PCIT Vs Kishore Kumar Mohapatra (Orissa High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2014-15
- Courts
- All High Courts, Orissa High Court
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PCIT Vs Kishore Kumar Mohapatra (Orissa High Court)
The Revenue filed an appeal challenging the order dated 21 December 2021 of the Income Tax Appellate Tribunal (ITAT), Cuttack Bench, which had dismissed the Revenue’s appeal concerning Assessment Year 2014-15. The core issue sought to be raised was whether an assessee who made certain statements during a survey and did not claim exemption under Section 10(38) of the Income Tax Act during assessment could later seek such exemption at the appellate stage and request cross-examination of persons whose statements were used against him.
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