2023 (3) TMI 1480

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....(Orissa)<br>ORISSA HIGH COURT - HC (Judgement / Order / Decisions)<br>Dated:- 6-3-2023<br>ITA No. 24 of 2023 - -<br>Income Tax<br>The Chief Justice And Justice M.S. Raman For the Appellant : Mr. S....

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....ction 263 of the Income Tax Act, 1961 (Act). 3. Among the grounds on which the ITAT has set aside the said order of the Principal CIT is that the direction requiring the assessing officer to undert....