Case Law › High Court › Mr. M. Mohapatra, Sr. Advocate v. Deputy...

Mr. M. Mohapatra, Sr. Advocate v. Deputy Commissioner Of Income

High Court 01 Jul 2024 In favour of: Revenue

Forum / Bench

High Court · cisnc

Parties

Date of order

01 Jul 2024

Assessment year(s)

—

Outcome

Dismissed

The order — as passed by the High Court

Case summary

In Mr. M. Mohapatra, Sr. Advocate v. Deputy Commissioner Of Income, the High Court (2024) dismissed the appeal. The decision went in favour of the Revenue.

Summary auto-generated from the order below — read the full judgment for the complete reasoning.

IN THE HIGH COURT OF ORISSA AT CUTTACK ITA No. 80 of 2023 …..Appellant Prashant Kumar Ahluwalia Mr. M. Mohapatra, Sr. Advocate Vs. …..Respondents Deputy Commissioner of Income Tax and others CORAM: DR. JUSTICE B.R. SARANGI MR. JUSTICE G. SATAPATHY Order No. 02. ORDER 01.07.2024 This matter is taken up by hybrid mode. 2. As it appears, the order impugned has been passed in 2020, whereas the ITA has been filed in 2023, and as such, there is delay of more than three years in filing the ITA. Therefore, the ITA suffers from delay and laches. 3. In that view of the matter, this Court is not inclined to entertain this ITA at this belated stage, as the ITA suffers from delay and laches, in view of the judgment/order of this Court in the case of State of Odisha v. Surama Manjari Das (W.P.(C) No. 15763 of 2021 dismissed on 16.07.2021), which has been confirmed by the Apex Court, vide order dated 05.04.2023 in S.L.P.(C) Dairy No.9259 of 2023. 4. Accordingly, the ITA merits no consideration and the same is hereby dismissed. (DR. B.R. SARANGI) JUDGE Signature Not Verified Digitally SignedSigned by: PRIYAJIT SAHOOReason: AuthenticationLocation: HIGH COURT OF ORISSAPriyajitDate: 02-Jul-2024 17:42:35 (G. SATAPATHY) JUDGE

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