High Court of Orissa · Judgments and reasoned final orders
Principal Commissioner of Income Tax (Central) v. M/s. Tarini Minerals Pvt. Ltd.
ITA No. 75 of 2022 ·
Section 260A appeal by Revenue against M/s. Tarini Minerals Pvt. Ltd. dismissed as covered by companion judgment delivered on the same day in ITA No. 74 of 2022.
1. FACTS OF THE CASE
The Principal Commissioner of Income Tax (Central) preferred ITA No. 75 of 2022 against M/s. Tarini Minerals Pvt. Ltd. At the hearing on 11.03.2025, counsel at the Bar jointly submitted that the appeal was covered by the Court's judgment delivered earlier the same day in ITA No. 74 of 2022.
2. DISCUSSION BY THE COURT
Recording the joint submission at the Bar that the issue was squarely covered by the judgment delivered the same day in ITA No. 74 of 2022, the Division Bench followed that decision.
3. JUDICIAL DECISION
Dismissed ITA No. 75 of 2022.
4. OUTCOME
Assessee - Revenue's appeal (ITA No. 75 of 2022) dismissed following judgment delivered the same day in ITA No. 74 of 2022.
5. AKHB REVIEW POINT
AKHB analysis: cite alongside the lead judgment in ITA No. 74 of 2022 (Orissa High Court, decided 11.03.2025).
Source and verification
1-page official High Court of Orissa judgment PDF (20250311_ODHC010680112022.pdf).
Original PDF: 1 pages · SHA-256: 37256662ec37bdb1d0a99a343c41f759501990655237fffdae3b7a2c5c6352dc
Supplied source-reviewed note retained; original bytes and identity validation checked in this release. Substantive re-review is not claimed for this record.
Applies section 260A of the Income-tax Act, 1961. Income-tax Act, 2025 equivalence is not verified.
Full primary judgment PDF read page-by-page and verified against the AKHB Google Drive repository. Comprehensive subsequent judicial treatment has not been independently verified.
AI disclosure and professional disclaimer
AI-assisted source review. Independent human approval is not represented.
General research only. Read the complete judgment and verify applicable law and subsequent treatment before reliance.