Orissa High Court
Berlia Associates Pvt. Ltd vs Assistant Commissioner Of Income .... ... on 30 October, 2024
Bench: Arindam Sinha, M.S. Sahoo
IN THE HIGH COURT OF ORISSA AT CUTTACK
WP(C) No.26215 of 2024
Berlia Associates Pvt. Ltd., .... Petitioner
Rourkela
Represented by Advocate(s) -
Mr. S. K. Acharya, Advocate
-Versus-
Assistant Commissioner of Income .... Opposite Parties
Tax, Central Circle, Sambalpur
and others
Mr. A. Kedia, Advocate
(Junior Standing Counsel)
CORAM:
THE HON'BLE MR. JUSTICE ARINDAM SINHA
AND
THE HON'BLE MR. JUSTICE M.S. SAHOO
ORDER
30.10.2024 WP(C) No.26215 of 2024 and I.A. no.13911 of 2024 Order No.
01. 1. Mr. Acharya, learned advocate appears on behalf of petitioner and submits, impugned are order dated 31st March, 2024 made under clause-(d) in section 148-A of Income Tax Act, 1961, pursuant to which notice was issued under section 148 by the jurisdictional officer, pertaining to assessment year Page 1 of 3 2020-21. It is without jurisdiction inasmuch as there stood made notification dated 29th March, 2022 issued by Central Board of Direct Taxes (CBDT) under sub-sections (1) and (2) of section 151-A.
2. He relies, inter alia, on view taken by the High Court of Bombay in Hexaware Technologies Limited v. Assistant Commissioner of Income Tax reported in (2024) 464 ITR 430, paragraphs 35 to 37. He seeks interference, interim at this stage.
3. Mr. Kedia, learned advocate, Junior Standing Counsel appears on behalf of revenue and opposes the writ petition. He submits, there was no error made in issuing impugned notice.
4. We require satisfaction regarding notification made in respect of sub-section (2) in section 151-A. Relied upon notification though says it was made in exercise of powers conferred also by subsection (2), is silent regarding provisions in the Act not applying or applying with exceptions. However, considering petitioner has in his favour view taken by a High Court, we direct interim stay of said notice dated 31st March, 2024 till next date of hearing.
Page 2 of 3
5. List for hearing and disposal on 20th November, 2024.
(Arindam Sinha) Judge (M.S. Sahoo) Judge Prasant Signature Not Verified Digitally Signed Signed by: PRASANT KUMAR SAHOO Reason: Authentication Location: Orissa High Court Date: 30-Oct-2024 14:56:33 Page 3 of 3