Ray, Advocate -versus- Joint Commissioner of Income Tax, Central Circle 1, Bhubaneswar & Anr. v. Income Tax Officer [2003] 259 ITR 19 (SC), the Department has, without
Case at a glance
Outcome
Disposed of
The writ petition is disposed of in the above terms
Provisions considered
- Income Tax Act, 1961 s. 148
Key paragraphs
- Para 66. The writ petition is disposed of in the above terms. There shall be no orders as to costs. Chief Justice (Dr. S. Muralidhar) Judge S. Behera (Chittaranjan Dash)
Judgment
Mr. Sidhartha Ray, Advocate -versus- Joint Commissioner of Income Tax, Central Circle 1, Bhubaneswar and another …. Opposite Parties Mr. R.S. Chimanka, Senior Standing Counsel CORAM: THE CHIEF JUSTICE JUSTICE CHITTARANJAN DASH Order No.
ORDER 16.08.2022 1. The challenge in the present petition is to the notice dated 10th March 2022, issued by the Assistant Commissioner of Income Tax, Central Circle-1, seeking to reopen the Petitioner’s assessment under Section 148 of the Income Tax Act, 1961 as well as to the initial notice dated 17th March 2021, the consequent order of assessment dated 22nd March, 2022 and the demand notice issued to the Petitioner for the Assessment Year 2017-18.
2. This Court has heard learned counsel for the Parties.
One of the grounds on which the challenge has been raised is that contrary to the dictum of the Supreme Court in GKN Driveshafts (India) Ltd. v. Income Tax Officer [2003] 259 ITR 19 (SC), the Department has, without disposing of the Petitioner’s objections to the notice dated 17th March, 2021 (Annexure-1) issued under Section 148 of the Act continued the assessment proceedings culminating in the impugned notice dated 10th March, 2022 (Annexure-11) and the assessment order dated 22nd March, 2022 (Annexure-12).
In similar circumstances, this Court had in Viresh Hemani v. Income Tax Officer [2021] 435 ITR 376 (Orissa) and in its decision dated 15th February, 2022 in W.P.(C) No.25229 of 2017 (M/s. Tuff Tubes (Orissa) Pvt. Ltd. v. The Deputy Commissioner of Income Tax) quashed the reassessment order as well as the notice.
Following the above decisions, the Court quashes the notice dated 17th March, 2021 (Annexure-1) followed by the second notice dated 10th March, 2022 (Annexure-11), the assessment order dated 22nd March, 2022 (Annexure-12).
Operative part
The writ petition is disposed of in the above terms. There shall be no orders as to costs. Chief Justice (Dr. S. Muralidhar) Judge S. Behera (Chittaranjan Dash)
Questions this judgment answers
What did the Court decide in this case?
The Court recorded the following disposition: The writ petition is disposed of in the above terms
Which statutory provisions did this judgment involve?
Income Tax Act, 1961 — s. 148.
Which court decided this case, and when?
Orissa High Court, on 10 Mar 2022. The bench was S MURALIDHAR.
Precedent status how later indexed judgments have treated this case
No known negative treatment found in the Courts & Cases corpus.
This is a result about the indexed corpus, not a finding that the judgment remains good law. Coverage may be incomplete.