Successking Contractors Pvt. Ltd v. Principal Commissioner of Income
Case at a glance
- Bench
- M S SAHOO
Outcome
Remanded
The matter is remanded to the Principal Commissioner of Income
Provisions considered
- Income Tax Act, 1961 s. 119(2)(b)
Key paragraphs
- Para 44. The writ petition is disposed of in the above termsy.
Judgment
Petitioner Ms. P.P. Mohanty, Advocate -versus- Principal Commissioner of Income Tax, Bhubaneswar-1, Dist-Khurda …. Opposite Party Mr. Tushar Kanti Satapathy, Sr. Standing Counsel (IT) CORAM: THE CHIEF JUSTICE JUSTICE M. S. SAHOO Order No. ORDER 27.01.2022
This matter is taken up by video conferencing mode.
Having heard learned counsel for the Petitioner, Ms. P.P. Mohanty as well as Mr. Satapathy, learned Sr. Standing Counsel for the Opposite Party and having perused the impugned order dated 14th September, 2021 passed by the Principal Commissioner of Income Tax (PCIT), Bhubaneswar-1 rejecting the application filed by the Petitioner under Section 119(2)(b) of the Income Tax Act, 1961 for condonation of delay in filing the income tax return for the Assessment Year 2017-18 & 2018-19, this Court is of the view that for the reasons stated in the earlier writ petition (W.P.(C) No.40970 of 2021), the impugned order dated 14th September, 2021 passed the Principal Commissioner of Income Tax (PCIT), Bhubaneswar-1 is hereby set aside.
Operative part
The matter is remanded to the Principal Commissioner of Income Tax (PCIT), Bhubaneswar-1 for fresh decision in accordance with law as stated in today’s order passed in W.P.(C) No.40970 of 2021 the matter be placed for direction before the PCIT, Bhubaneswar-1 on 3rd March, 2022, by which date the Petitioner will furnish all the requisite documents/information to show that the Petitioner has prima facie case before the PCIT, Bhubaneswar-1. The fresh order will be passed by the PCIT, Bhubaneswar-1 in accordance with law not later than 4th April, 2022 and the order shall be communicated to the Petitioner not later than 11th April,
The writ petition is disposed of in the above termsy.
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, modified by Notice No.4798, dated 15th April, 2021, and Court’s Office Order circulated vide Memo No.514 and 515 dated 7th January, 2022. (Dr. S. Muralidhar) Chief Justice (M.S. Sahoo) Judge RRJena/GS
Questions this judgment answers
What did the Court decide in this case?
The Court recorded the following disposition: The matter is remanded to the Principal Commissioner of Income
Which statutory provisions did this judgment involve?
Income Tax Act, 1961 — s. 119(2)(b).
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.