Orissa High Court
M/S. Indian Metal & Ferro Alloys Ltd vs Dy. Commissioner Of Income Tax And .... ... on 27 April, 2021
Author: K.R. Mohapatra
Bench: K.R. Mohapatra
IN THE HIGH COURT OF ORISSA AT CUTTACK
O.J.C. No.10201 of 1996
M/s. Indian Metal & Ferro Alloys Ltd. .... Petitioners
and another
Mr. S.K. Jena, Advocate
-versus-
Dy. Commissioner of Income Tax and .... Opposite Parties
Others
None
CORAM:
THE CHIEF JUSTICE
JUSTICE K.R. MOHAPATRA
ORDER
Order No. 27.04.2021
I.A. No.14 of 2020
20. 1. This matter is taken up by video conferencing mode.
2. The Petitioner seeks for correction of the order dated 20th November, 2019 passed in the present writ petition.
3. For the reasons stated in the application, the prayer is allowed.
4. The Commissioner is impleaded as Opposite Party No. 5. In the fourth para of the aforementioned order, "the Deputy Commissioner, Income Tax, Special Range, Bhubaneswar" is corrected as "the Commissioner of Income Tax, Bhubaneswar".
5. It is clarified that the Commissioner of Income Tax, Bhubaneswar shall decide the application under Section 273A of the Income Tax Act first within a period of four weeks from today and the Assessing Officer will proceed only after receipt of the order passed on the application under Section 273A. Till then, the penalty proceeding will not be proceeded further.
6. The I.A. is disposed of.
7. As the restrictions due to resurgence of COVID-19 situation are continuing, learned counsel for the parties may utilize a printout of the order available in the High Court's website, at par with certified copy, subject to attestation by the concerned advocate, in the manner prescribed vide Court's Notice No.4587, dated 25th March, 2020 as modified by Court's Notice No.4798, dated 15th April, 2021.
(Dr. S. Muralidhar) Chief Justice (K.R. Mohapatra) Judge S.K. Jena/P.A. Page 2 of 2