![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]")
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...
![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]](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]](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]](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]")
Non-filing of Affidavit Proving Repayment of Loan: Orissa HC Upholds Addition for “Unsecured Loan” [Read Order]
The Division Bench of Orissa High Court has upheld the addition made upon unsecured loan as the petitioner had failed to file an affidavit for proving the repayment of loan. The Income Tax...
![Non-filing of Affidavit Proving Repayment of Loan: Orissa HC Upholds Addition for “Unsecured Loan” [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Non-filing-of-Affidavit-Repayment-of-Loan-Orissa-HC-Addition-Unsecured-Loan-Taxscan.jpg "Non-filing of Affidavit Proving Repayment of Loan: Orissa HC Upholds Addition for “Unsecured Loan” [Read Order]")
Demise of the counsel is not a valid reason for Condonation of Delay of 2569 days for Sales Tax Appeal: Orissa HC [Read Order]
The Orissa High Court ( HC), has held that the demise of the counsel is not a valid reason for the condonation of delay of 2569 days for the Sales Tax appeal. Light & Electronics, the...
![Demise of the counsel is not a valid reason for Condonation of Delay of 2569 days for Sales Tax Appeal: Orissa HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Condonation-of-Delay-Sales-Tax-Tax-Appeal-Orissa-High-Court-taxscan.jpg "Demise of the counsel is not a valid reason for Condonation of Delay of 2569 days for Sales Tax Appeal: Orissa HC [Read Order]")
Revisional Jurisdiction cannot be invoked When Remedy of Appeal u/s 78 of OVAT Act is available: Orissa HC [Read Order]
The High Court (HC) Orissa held the revisional Jurisdiction cannot be invoked when the remedy of appeal under section 78 of the Orissa Value Added Tax Act, 2004 (OVAT) Act is available. Sri...
![Revisional Jurisdiction cannot be invoked When Remedy of Appeal u/s 78 of OVAT Act is available: Orissa HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Revisional-Jurisdiction-Remedy-of-Appeal-Appeal-OVAT-Act-Orissa-Highcourt-taxscan.jpg "Revisional Jurisdiction cannot be invoked When Remedy of Appeal u/s 78 of OVAT Act is available: Orissa HC [Read Order]")
State cannot oppose the Claim for Conversion, Obtaining Conversion by Assessee will increase Chance of Recovery by Revenue: Orissa HC [Read Order]
The High Court (HC) Orissa in its recent judgement has observed that obtaining conversion by assessee will increase chance of recovery by revenue and held that the State cannot oppose the claim for...
![State cannot oppose the Claim for Conversion, Obtaining Conversion by Assessee will increase Chance of Recovery by Revenue: Orissa HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Claim-for-Conversion-Recovery-by-Revenue-Orissa-Highcourt-taxscan.jpg "State cannot oppose the Claim for Conversion, Obtaining Conversion by Assessee will increase Chance of Recovery by Revenue: Orissa HC [Read Order]")
SCN issued After 10 years with relation to Non-Payment of Service Tax by Providing Port Service is not valid: Orissa HC [Read Order]
In a significant case, the Orissa High Court (HC) held that a Show Cause Notice ( SCN ) issued after 10 years about Non-payment of service tax by providing port service is not valid. Satish Ch Das...
![SCN issued After 10 years with relation to Non-Payment of Service Tax by Providing Port Service is not valid: Orissa HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Show-Cause-Notice-Service-Tax-Tax-Service-Orissa-High-Court-Taxscan.jpg "SCN issued After 10 years with relation to Non-Payment of Service Tax by Providing Port Service is not valid: Orissa HC [Read Order]")
Wrong Assumption by AO, Order u/s 270 passed under Income Tax not valid when Assessee Preferred for Appeal: Orissa HC [Read Order]
The Orissa High Court (HC)held that the order u/s 270 passed under Income Tax Act, 1961 by Assessing Officer (AO) based on a wrong assumption is not valid when the assessee preferred for appeal. ...
![Wrong Assumption by AO, Order u/s 270 passed under Income Tax not valid when Assessee Preferred for Appeal: Orissa HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Assumption-AO-Order-Income-Tax-assessee-appeal-Orissa-High-Court-Assessing-Officer-Taxscan.jpg "Wrong Assumption by AO, Order u/s 270 passed under Income Tax not valid when Assessee Preferred for Appeal: Orissa HC [Read Order]")
Illness of Counsel Not Supported by Medical Certificate: Orissa HC Refuses to Condone Delay in Filing Sales Tax Appeal [Read Order]
The Orissa High Court ( HC ) in its recent judgement refused to condone the delay in filing a sales tax appeal Since the illness of the counsel was not supported by a Medical Certificate. ...
![Illness of Counsel Not Supported by Medical Certificate: Orissa HC Refuses to Condone Delay in Filing Sales Tax Appeal [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Illness-of-Counsel-Medical-Certificate-Orissa-High-Court-Condone-Delay-Filing-Sales-Tax-Appeal-Sales-Tax-Appeal-Appeal-sales-tax-Taxscan.jpg "Illness of Counsel Not Supported by Medical Certificate: Orissa HC Refuses to Condone Delay in Filing Sales Tax Appeal [Read Order]")