Case Law › High Court › Mr.r.p.kar, Sr. Advocate Along With Asso...

Mr.r.p.kar, Sr. Advocate Along With Associates v. Asst. Commissioner Of Income Tax, Rourkela Circle And Others

High Court 22 Dec 2023 In favour of: Revenue

Forum / Bench

High Court · cisnc

Parties

Date of order

22 Dec 2023

Assessment year(s)

—

Outcome

Dismissed

Case summary

In Mr.r.p.kar, Sr. Advocate Along With Associates v. Asst. Commissioner Of Income Tax, Rourkela Circle And Others, the High Court (2023) dismissed the appeal. The decision went in favour of the Revenue.

Decision: Accordingly, the prayer of the petitioner cannot be entertained and the Writ Petition is, therefore, dismissed.

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

The order — as passed by the High Court

Signature Not Verified Digitally SignedSigned by: BHABAGRAHI JHANKARDesignation: Assistant Registrar-cum-Senior SecretaryReason: AuthenticationLocation: ORISSA HIGH COURT, CUTTACK Date: 02-Feb-2024 17:42:57 IN THE HIGH COURT OF ORISSA AT CUTTACK W.P.(C) No.36316 of 2022 Sri Pradyumna Kumar Lath …. Petitioner (s) Mr.R.P.Kar, Sr. Advocate Along with Associates -versus- Asst. Commissioner of Income Tax, Rourkela Circle and others …. Opp. Party(s) Mr.S.S.Mohapatra, Senior Standing Counsel CORAM: DR. JUSTICE S.K. PANIGRAHI MR JUSTICE G. SATAPATHY ORDER 22.12.2023 Order No. 05. 1. This matter is taken up through hybrid arrangement. 2. Learned counsel for the parties are present. Judgment prepared in separate sheets is delivered and pronounced in open Court in the presence of learned counsel for the parties and the order is passed accordingly as follows:- 3. With respect to the aforesaid discussion, it is clear that the proceeding initiated by the Opposite Party is not barred by limitation. Additionally, it is may be clarified that principle of natural justice cannot be claimed at every stage of a proceeding if procedure established by the statute is duly complied with. Signature Not Verified 4. Accordingly, the prayer of the petitioner cannot be entertained and the Writ Petition is, therefore, dismissed. (Dr. S.K.Panigrahi) Judge (G.Satapathy) Judge B. Jhankar

Facing a similar income-tax issue?

Our CA-led litigation team handles notices, scrutiny, penalties and appeals (CIT(A) & ITAT) end-to-end.

✅ File an income-tax appeal (CIT(A)/ITAT) → 💬 Ask our CA

This page reproduces a public-domain court order (Section 52(1)(q)(iv), Copyright Act 1957). Explanations are EaseValue's original analysis. Always read the original order.

Disclaimer: General information only — not legal, tax or professional advice, and no advocate/CA–client relationship is created. AI-generated summaries may contain errors and must be verified against the original court order. EaseValue accepts no liability for reliance on this content. Not a solicitation. Full disclaimer & Terms.