Orissa High Court
Vedanta Resources Limited vs Asst. Commissioner Of Income Tax on 31 October, 2022
Author: M. S. Raman
Bench: M. S. Raman
IN THE HIGH COURT OF ORISSA AT CUTTACK
W.P.(C) 6372 of 2022
Vedanta Resources Limited .... Petitioner
Mr. S. Jolly, Advocate
-versus-
Asst. Commissioner of Income Tax, .... Respondent
Bhubaneswar, Odisha
Mr. Radheshyam Chimanka, Sr.
Standing Counsel for IT
CORAM:
THE CHIEF JUSTICE
JUSTICE M. S. RAMAN
ORDER
31.10.2022 Order No.
04. 1. One of the grounds on which the reopening of Assessment under Section 147 of the Act the issuance of the impugned notice dated 31st March, 2021 under Section 148 of the Act has been assailed by the Petitioner is that it has been issued by the ACIT International Tax, Bhubaneswar who has no jurisdiction to do so. It is pointed out that the jurisdictional authority under the Act as far as the Petitioner is concerned, which is a Foreign Company, is in New Delhi.
2. In response to the averments in the counter affidavit filed by the Department, a copy of the noting on file of the Department has been enclosed at Annexure-1. A perusal of Annexure-1 shows that it is only a proposal for transfer of jurisdiction and not actually an order. Further the provision invoked is the Section 120 of the Act which according to the counsel for the Petitioner is not relevant. He points out that the procedure for such transfer of jurisdiction is set out under Section 127 of the Act.
Page 1 of 23. It is not known whether any consequential order issued under Section 120 of the Act pursuant to the above noting in the file. Mr. Radheshyam Chimanka, Senior Standing Counsel for the Income Tax Department states that on the next date, he will produce the original file which would contain the order under Section 120 of the Act.
4. At the request of Mr. Chimanka, counsel, list on 6th February, 2023.
5. The interim order passed earlier shall continue till the next date.
(Dr. S. Muralidhar) Chief Justice (M. S. Raman) Judge Laxmikant/Aks Page 2 of 2