Enhancement of holding tax: Orissa HC directs Sambalpur Municipal Corporation to fresh adjudication [Read Order]
The Orissa High Court (HC) directed the Sambalpur Municipal corporation to fresh adjudication since they failed to consider the objection raised by...
![Application for Restaurant on Shop License should not be Rejected only because GST Returns not Filed: Orissa HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Restaurant-Shop-License-GST-Returns-Orissa-High-Court-GST-taxscan.jpg "Application for Restaurant on Shop License should not be Rejected only because GST Returns not Filed: Orissa HC [Read Order]")
![CIT cannot travel beyond limited Scrutiny while exercising suo motu revisional power u/s 263: Orissa HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/limited-Scrutiny-Scrutiny-suo-motu-revisional-power-Orissa-Highcourt-taxscan.jpg "CIT cannot travel beyond limited Scrutiny while exercising suo motu revisional power u/s 263: Orissa HC [Read Order]")
Suo Motu Revisional Proceeding has to be concluded not beyond five years from Original Order of Assessment: Orissa HC [Read Order]
The Orissa High Court (HC) has held that the suo motu revisional proceeding must be concluded not beyond five years from the original order of assessment. The original assessment of Orissa State...
![Suo Motu Revisional Proceeding has to be concluded not beyond five years from Original Order of Assessment: Orissa HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Suo-Motu-Revisional-Suo-Motu-Assessment-Orissa-High-Court-Original-Order-of-Assessment-Proceeding-Taxscan.jpg "Suo Motu Revisional Proceeding has to be concluded not beyond five years from Original Order of Assessment: Orissa HC [Read Order]")
![Tax, Penalty and Interest due need to be paid for Revocation of Cancellation of Registration: Orissa HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Tax-Penalty-Interest-due-Revocation-of-Cancellation-of-Registration-Gst-registration-Cancellation-of-Gst-registration-GST-Cancellation-of-Registration-Orissa-Highcourt-taxscan.jpg "Tax, Penalty and Interest due need to be paid for Revocation of Cancellation of Registration: Orissa HC [Read Order]")
Transfer of Cases to call book and reviving after a long gap without any reasonable explanation is not allowable: Orissa HC [Read Order]
The Orissa High Court (HC) held that the transfer of cases to call book and reviving after a long gap without any reasonable explanation is not allowable. M/s. Maxcare Laboratories Ltd challenged...
![Transfer of Cases to call book and reviving after a long gap without any reasonable explanation is not allowable: Orissa HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Transfer-of-Cases-call-book-reasonable-explanation-Orissa-High-Court-taxscan.jpg "Transfer of Cases to call book and reviving after a long gap without any reasonable explanation is not allowable: Orissa HC [Read Order]")
Revisional Order by PCIT will be invalid if Original Reassessment order was not validly passed: Orissa HC [Read Order]
The Orissa High Court (HC) has held the revisional order by PCIT will be invalid if the original reassessment order was not validly passed. The Revenue is directed to challenge the common order...
![Revisional Order by PCIT will be invalid if Original Reassessment order was not validly passed: Orissa HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Revisional-order-PCIT-Reassessment-order-Orissa-High-Court-taxscan-.jpg "Revisional Order by PCIT will be invalid if Original Reassessment order was not validly passed: Orissa HC [Read Order]")
Income Calculated without considering Capital Expenditure is not valid: Orissa HC upholds ITAT Order [Read Order]
The High Court (HC) of Orissa while upholding the order passed by Income Tax Appellate Tribunal ( ITAT ) held that the total Revenue Earned calculated without considering the capital expenditure is...
![Income Calculated without considering Capital Expenditure is not valid: Orissa HC upholds ITAT Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Income-Capital-Expenditure-Orissa-High-Court-ITAT-ITAT-Order-Taxscan.jpg "Income Calculated without considering Capital Expenditure is not valid: Orissa HC upholds ITAT Order [Read Order]")
Bogus Purchase in Identical Name of Assessee, Assessee has Right to Cross-Examine: Orissa HC [Read Order]
The High Court ( HC ) of Orissa on a bogus purchase case in the identical name of the assessee held that the assessee has the right to cross-examine the alleged purchaser. Jai Maa Kali Store, the...
![Bogus Purchase in Identical Name of Assessee, Assessee has Right to Cross-Examine: Orissa HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Bogus-Purchase-Identical-Name-of-Assessee-Assessee-Cross-Examine-Orissa-High-Court-Taxscan.jpg "Bogus Purchase in Identical Name of Assessee, Assessee has Right to Cross-Examine: Orissa HC [Read Order]")
4% VAT cannot be applied on 'Chokad' considering it as Industrial Input in absence of Govt Notification: Orissa HC [Read Order]
In a recent case, the Orissa High Court (HC) has held that 4% VAT cannot be applied to 'Chokad' considering it as industrial input in absence of Government Notification. Kamadhenu Cattle &...
![4% VAT cannot be applied on Chokad considering it as Industrial Input in absence of Govt Notification: Orissa HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/VAT-Chokad-Industrial-Input-Government-Notification-Orissa-High-Court-taxscan.jpg "4% VAT cannot be applied on Chokad considering it as Industrial Input in absence of Govt Notification: Orissa HC [Read Order]")