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The Deputy Commissioner Of Income Tax ... vs Kalinga Institute Of Industrial ... on 1 May, 2023

Bench: S. Ravindra Bhat, Dipankar Datta

     ITEM NO.40                             COURT NO.13                 SECTION XI-A

                                  S U P R E M E C O U R T O F      I N D I A
                                          RECORD OF PROCEEDINGS

     Petition(s) for Special Leave to Appeal (C)                  No(s).   29304/2019

     (Arising out of impugned final judgment and order dated 06-03-2019
     in WP(C) No. 898/2017 passed by the High Court Of Orissa At
     Cuttack)

     THE DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTION) & ANR.
                                                           Petitioner(s)

                                                   VERSUS

     KALINGA INSTITUTE OF INDUSTRIAL TECHNOLOGY                (HEREINAFTER CALLED
     KIIT)                                                               Respondent(s)


     Date : 01-05-2023 This petition was called on for hearing today.

     CORAM :
                            HON'BLE MR. JUSTICE S. RAVINDRA BHAT
                            HON'BLE MR. JUSTICE DIPANKAR DATTA


     For Petitioner(s)                Mr. Raj Bahadur Yadav, AOR
                                      Mr. Balbir Singh, A.S.G.
                                      Mr. Raj Bahadur Yadav Aor, Adv.
                                      Mr. Shashank Bajpai, Adv.
                                      Mr. Naman Tondon, Adv.
                                      Mr. H R Rao, Adv.
                                      Mrs. Rekha Pandey, Adv.
                                      Mr. Priyanka Das, Adv.
                                      Mr. Rupesh Kumar, Adv.
                                      Mr. Prashant Singh Ii, Adv.


     For Respondent(s)                Mr. Mritunjay Kumar Sinha, AOR
                                      Mr. Amitesh Kumar, Adv.
                                      Ms. Priti Kumari, Adv.



                             UPON hearing the counsel the Court made the following
                                                O R D E R

Signature Not Verified The impugned order set asides the assessment for AY 2014-2015 Digitally signed by Harshita Uppal Date: 2023.05.02 on the ground that the jurisdictional officer had not adjudicated 14:47:02 IST Reason:

upon the returns. The jurisdiction had been changed after the returns were filed. However, the records also reveals that the assessee had participated pursuant to the notice issued under Section 142 (1) and had not questioned the jurisdiction of the assessing officer. Section 124(3)(a) of the Income Tax Act precludes the assessee from questioning the jurisdiction of the assessing officer, if he does not do so within 30 days of receipt of notice under Section 142 (1).

In the present case, the facts did not warrant the order made by the High Court. At the same time, this Court notices that the High Court had granted liberty to the concerned authority to issue appropriate notice.

It is clarified, therefore, that the assessing officer is free to complete the assessment (in case the assessment order has not been issued) within the next 60 days. In such event, the question of limitation shall not be raised by the assessee.

The special leave petition is allowed in the above terms. Pending application, if any, are disposed of.

(HARSHITA UPPAL)                                             (MATHEW ABRAHAM)
SENIOR PERSONAL ASSISTANT                                    COURT MASTER (NSH)




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