Nature of Material is Relevant for Assessing other years, not Date of Discovery: Orissa HC directs Re Adjudication [Read Order]

Orissa HC - Material discovered - readjudication - Inspection - Relevant - Date of discovery - Discovery - Taxscan

While entertaining the case, a Division Bench of Justice Dr B.R. Sarangi and Justice M.S. Raman of Orissa High Court observed that the date of the discovery of material is not relevant but the nature of material or evidence discovered. The bench invalidated and overturned the tribunal’s contested order. Also, the case was returned to…

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