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of <h1>Appeal Dismissed as Prior Judgment Resolves Issues; No Substantial Legal Questions Found for Admission.</h1> <h3>Principal Commissioner of Income tax (Central) Versus Smt. Ritanjali Khatai</h3> The HC of Orissa dismissed the appeal, finding it was already addressed by a prior judgment concerning the Income Tax Appellate Tribunal's assessment ... Assessment u/s 153A - Assessment set aside as prior approvals u/s. 153D had been granted without application of mind - Revenue had urged non-applicability of Serajuddin and Co. Kolkata [2023 (3) TMI 785 - ORISSA HIGH COURT] case - HELD THAT:- The appeal is covered by M/s. Dillip Construction [2023 (6) TMI 1328 - ORISSA HIGH COURT] as held approval does not even say the Joint Commissioner had perused the files. As such, the contention sought to be raised in the appeal is covered by Serajuddin and Co. Kolkata 2023 (3) TMI 785 - ORISSA HIGH COURT]. In the circumstances, no substantial question of law arises for admission of it. The High Court of Orissa dismissed the appeal as it was covered by a previous judgment related to Income Tax Appellate Tribunal's assessment being set aside. The appeal did not raise any substantial question of law for admission. The appeal was represented by Mr. Radheyshyam Chimanka for the appellant and Mr. Chitrasen Parida for the respondent.
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