Mr.jagabandhu Sahoo, Sr. Advocate Along With Ms.kajal Sahoo, Advocate v. Assessment Unit, Income Tax Department, National Faceless Assessment Centre, New Delhi And Another

IN THE HIGH COURT OF ORISSA AT CUTTACK W.P.(C) No.18278 of 2025 M/s. Regulated Market Committee, Attabira, represented by Shri Sasanka Sekhar Sahani, Sambalpur ….Petitioner Mr.Jagabandhu Sahoo, Sr. Advocate along with Ms.Kajal Sahoo, Advocate -versus- Assessment Unit, Income Tax Department, National Faceless Assessment Centre, New Delhi and another …. Opposite Parties Mr.Avinash Kedia, Junior Standing Counsel (Income Tax Department) CORAM: HON’BLE THE CHIEF JUSTICE AND HON’BLE MR.JUSTICE MURAHARI SRI RAMANORDER 11.07.2025 Order No. 01. This matter is taken up through hybrid mode. 2. Questioning the propriety of computation sheet dated 31[st]May, 2025 as enclosed to assessment order passed under Section 147 read with Section 260 of the Income Tax Act, 1961 pertaining to assessment year 2017-18 (relevant financial year 2016-17), vide Annexure-7, the petitioner has approached this Court craving to invoke the provisions under Articles 226 and 227 of the Constitution of India. 3.When the matter is taken up, Shri Avinash Kedia, learned Junior Standing Counsel for the Income Tax Department, furnishing copy of an order dated 30[th] June, 2025 passed by the Income Tax Officer, Bargarh Ward, Bargarh under Section 154 of said Act, submitted that upon production of details of documents and bank statements in support of claim by the petitioner-assesse pursuant to order of remit by this Court vide order dated 30[th]April, 2025 in W.P. (C) No.10602 of 2025, the Assessing Officer has rectified mistake apparent from the record in computation of tax under Section 234-A and Section 234-B of the Income Tax Act and modified the computation as follows: “Since the computation of tax u/s 234A & U/s 234B is a mistake apparent from the record, the same is rectified u/s.154 of I.T. Act, 1961. The tax is recomputed/modified as under: Total income : Nil Total tax surcharge and E.C. thereon : Nil Add: Interest u/s 234A : Nil Interest u/s234B : Nil Total tax and interest payable : Nil Net amount payable/refundable : Nil The order u/s. 154 of the Act is passed. Issued copy of rectification order to the assesse accordingly. S/d- (Hemanta Kumar Pradhan) Income Tax Officer Bargarh Ward, Bargarh” 4.Shri Jagabandhu Sahoo, learned Senior Advocate along with Ms. Kajal Sahoo, learned Advocate appearing on behalf of the petitioner, on perusal of such order, conceded that the relief claimed by way of the writ petition has been meted out. 5.In view of the aforesaid conceded position, there remains nothing for adjudication in the present writ petition, and, hence, the writ petition is disposed of as infructuous. 6.Pending Interlocutory Applications, if any, are disposed of accordingly. (Harish Tandon) Chief Justice (M.S. Raman) Judge Bichi Signature Not Verified Digitally SignedSigned by: BICHITRANANDA SAHOODesignation: SecretaryReason: AuthenticationLocation: Orissa High CourtDate: 14-Jul-2025 11:19:53