Mr. Bijay Panda, Advocate v. The Income Tax Officer, Ward -2(1), ….Sambalpur And Another Opposite Parties

IN THE HIGH COURT OF ORISSA AT CUTTACK W.P.(C) No.3899 of 2023 Shankar Lal Agrawala …. Petitioner Mr. Bijay Panda, Advocate -versus- The Income Tax Officer, Ward -2(1), ….Sambalpur and Another Opposite Parties Mr. Sidharth Shankar Mohapatra, Senior Standing Counsel for Income Tax Departmentfor Income Tax Department CORAM: THE CHIEF JUSTICE JUSTICE M. S. RAMAN ORDER 20.02.2023 Order No. 01. 1. The Court has been shown a copy of the order dated 20th January, 2023 passed by the Supreme Court of India in SLP (C) Diary No.39003 of 2022 (Principal Commissioner of Income Tax, Sambalpur v. Om Prakash Poddar), which is a Department’s SLP against the order dated 14th March, 20222 passed by this Court in W.P.(C) No.5818 of 2022. The Court notes, however, that no stay has been granted of such order of this Court. January, 2023 passed by the Supreme Court of India in SLP (C) Diary No.39003 of 2022 (Principal Commissioner of Income Tax, Sambalpur v. Om Prakash Poddar), which is a Department’s SLP against the order dated 14th March, 20222 passed by this Court in W.P.(C) No.5818 of 2022. The Court notes, however, that no stay has been granted of such order of this Court. 2. Following the order dated 14th March, 20222 passed by this Court in W.P.(C) No.5818 of 2022, the impugned notice and all Page 2 of 2 consequential orders and steps taken thereunder hereby stand quashed. Court in W.P.(C) No.5818 of 2022, the impugned notice and all Page 2 of 2 consequential orders and steps taken thereunder hereby stand quashed. 3. The writ petition is allowed, but in the circumstances, with no order as to costs. (Dr. S. Muralidhar) Chief Justice (M. S. Raman) Judge MRS/Basudev