M/S.Ambica Iron & Steel Pvt. Ltd vs Principal Commissioner Of Income Tax on 27 July, 2021

[Cites 2, Cited by 70]

Orissa High Court

M/S.Ambica Iron & Steel Pvt. Ltd vs Principal Commissioner Of Income Tax on 27 July, 2021

Bench: B. P. Routray

                  IN THE HIGH COURT OF ORISSA AT CUTTACK

                                   W.P.(C) No.20919 of 2021
               M/s.Ambica Iron & Steel Pvt. Ltd.        ....      Petitioner
                                              Mr. Sidhartha Ray, Advocate
                                        -versus-
               Principal Commissioner of Income Tax
               and Others                               ....    Opp. Parties
                                                 Mr. S.S. Mohapatra, Sr. SC
                                            for the Income Tax Department

                      CORAM:
                      THE CHIEF JUSTICE
                      JUSTICE B. P. ROUTRAY
                                       ORDER

Order No. 27.07.2021

01. 1. The matter is taken up by video conferencing mode.

2. One of the contentions raised in the present petition is that the impugned notice under Section 148 of the Income Tax Act, 1961 (in short 'the Act') has been issued to the Petitioner for the Assessment Year (AY) 2015-16 on 31st March, 2021, i.e. beyond the expiry of four years after the end of said AY and therefore it is bad in law.

3. Secondly, it is contended that the notice could not have been issued by the Income Tax Officer without approval of the Principal Chief Commissioner, or the Chief Commissioner, or the Principal Commissioner, or the Commissioner under Section 151(2) of the Act.

4. Issue notice.

5. Mr. S.S. Mohapatra, learned Senior Standing Counsel accepts notice on behalf of Opposite Party - Income Tax Department.

Page 1 of 2

// 2 // Required number of copies of the brief be served on Mr. Mohapatra in course of the day. Reply affidavit be filed within four weeks. Rejoinder thereto, if any, be filed by the next date.

6. List on 21st September, 2021.

I.A. No.9626 of 2021

02. 1. Till the next date of hearing no further proceeding pursuant to the impugned notice shall take place.

2. 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, 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 ( B.P. Routray) Judge M.K. Panda Page 2 of 2

Unlock Advanced Research with PRISMAI

Orissa High Court