Orissa High Court
Sanjay Kumar Bijay Kumar vs Principal Commissioner Of Income .... ... on 25 July, 2022
Author: S. K. Panigrahi
Bench: S. K. Panigrahi
IN THE HIGH COURT OF ORISSA AT CUTTACK
W.P.(C) No.4058 of 2022
Sanjay Kumar Bijay Kumar .... Petitioner
Mr. P. K. Harichandan, Advocate
-versus-
Principal Commissioner of Income .... Opposite Parties
Tax-I, Bhubaneswar and others
Mr. Radheyshyam Chimanka, Sr. Standing Counsel
CORAM:
THE CHIEF JUSTICE
DR. JUSTICE S. K. PANIGRAHI
ORDER
25.07.2022 Order No.
03. 1. In view of the order dated 8th August, 2017 in W.P.(C) No.6778 of 2017 (LG Electronics India Private Limited v. Pr. Commissioner of Income Tax) of the Delhi High Court, which has been affirmed by the Supreme Court of India by the order dated 20th July, 2018 in Civil Appeal No.6850 of 2018 (Principal Commissioner of Income Tax v. M/s. LG Electronics India Pvt. Ltd.), the impugned order of the Principal Commissioner of Income Tax (PCIT) in the present case is set aside and the matter is remanded to the Principal Commissioner of Income Tax-I, Bhubaneswar for a fresh decision without insisting on a minimum 20% deposit. The Principal Commissioner of Income Tax-I, Bhubaneswar will after hearing the Petitioner pass a fresh order not later than 12th September, 2022.
Page 1 of 22. Subject to the above order, the main appeal before the Commissioner of Income Tax (Appeal) be disposed of expeditiously and in any event, not later than 15th December, 2022.
3. The petition is disposed of accordingly.
(Dr. S. Muralidhar) Chief Justice (Dr. S. K. Panigrahi) Judge M. Panda Page 2 of 2