Mr. J. Sahoo, Sr. Advocate Along With Ms. K. Sahoo, Advocate v. Opposite Parties

IN THE HIGH COURT OF ORISSA AT CUTTACK W.P.(C) No. 6486 of 2024 ….. M/s. Rotary Club of Cuttack Charitable Trust Petitioner Mr. J. Sahoo, Sr. Advocate along with Ms. K. Sahoo, Advocate Vs. ….. Opposite Parties Assessment Unit, Income Tax Department, Faceless Assessment, New Delhi and Others Mr. S.C. Mohanty, Sr. Standing Counsel for IT Dept. CORAM: DR. JUSTICE B.R. SARANGI MR. JUSTICE G. SATAPATHY ORDER06.05.2024 Order No. 03. This matter is taken up by hybrid mode. 2. Mr. S.C. Mohanty, Sr. Standing Counsel for IT Department contended that he has received the instruction on 23.04.2024 which states as follows:- states as follows:- “With reference to the subject cited above, pertaining to the case of Rotary Club of Cuttack Charitable Trust- AAATR3073N, and the writ petition pending before the Hon'ble High Court of Orissa Vide WP(C) No-11874 of 2024, I hereby provide the following response: The Assessee, Rotary Club of Cuttack Charitable Trust- AAATR3073N, filed its income tax return for the AY 2022-23 on 22.10.2022, declaring a Total income of Rs. NIL by claiming the exemption u/s 11 of the Act. Subsequently, the case was selected for scrutiny under section 143(3) of the Income Tax Act, 1961. The Scrutiny assessment was completed by the Assessment Unit of the Income Tax Department under the Faceless Scrutiny Scheme 2020 u/s 143(3) on 05.03.2024, with the total assessed income of Rs. NIL. However, during the completion of assessment proceedings, a demand of Rs. 3,28,81,620/- has been wrongly raised due to a computational error in the computation sheet, computed by the Central Processing Centre (CPC), which is a mistake apparent from the record under the purview of section 154 of the Income Tax Act, 1961. I kindly request the Hon'ble High Court of Odisha to grant me 15 days' time to rectify the above-mentioned computational error from the computation sheet.” 3. In view of the above, the notice of demand dated 05.03.2024 and computation sheet dated 05.03.2024 under Annexures-15 and 16 are hereby quashed and the matter is remitted back to the authority concerned to make fresh demand by rectifying the mistake crept in the computation sheet within a period of fifteen days hence. 4. Accordingly, the writ application stands disposed of. 5. Interim order passed earlier stands vacated. (DR. B.R. SARANGI) JUDGE S.Sasmal (G. SATAPATHY) JUDGE Signature Not Verified Digitally SignedSigned by: SUBHASMITA SASMALDesignation: Jr. StenographerReason: AuthenticationLocation: High Court of OrissaDate: 07-May-2024 18:15:34