State Pollution Control Board ... vs Ito, Warad 5(2), Bhubaneswar, ... on 24 October, 2024
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S.P .No.1 1/CT K/ 2024
ITA N o.3 01/CTK /2 024
Assessment Ye ar : 2017-18
In support of its contention the appellant has relied upon the circular
No. 014(XL-35) dated 11.04.2055. The appellant has further relied
upon the judgment of the Hon'ble Jurisdictional ITAT Cuttack bench
dated 17.05.2018, in the case of Manoj Kumar Nayak Vs JCIT(OSD),
International Taxation, Bhubaneswar in ITA No. 389/CTK/2014.
2.6.1 In this regard, the undersigned relies on the judgment of the
Ld. CIT (A) who has considered this issue in para 10 of its appellate
order. The relevant para of the order of the Ld. CIT(A) is submitted
as under: