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M/S. D. K. Dwibedi And Associates, Advocates v. Principal Commissioner Of Income ….Opposite Parties Tax, Bhubaneswar-1 And Others

High Court 27 Jan 2023 In favour of: Assessee

Forum / Bench

High Court · cisnc

Parties

Date of order

27 Jan 2023

Assessment year(s)

—

Outcome

Allowed

The order — as passed by the High Court

Case summary

In M/S. D. K. Dwibedi And Associates, Advocates v. Principal Commissioner Of Income ….Opposite Parties Tax, Bhubaneswar-1 And Others, the High Court (2023) allowed the appeal. The decision went in favour of the assessee.

Decision: The writ petition is allowed, but in the circumstances, with no order as to costs.

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

Order No. 02. IN THE HIGH COURT OF ORISSA AT CUTTACK W.P.(C) No.36023 of 2022 …. Durga Madhab Satapathy Petitioner M/s. D. K. Dwibedi and associates, Advocates -versus- Principal Commissioner of Income ….Opposite Parties Tax, Bhubaneswar-1 and others Mr. Tushar Kanti Satapathy, Senior Standing Counsel for Revenue Department CORAM: THE CHIEF JUSTICE JUSTICE M.S. RAMAN ORDER 27.01.2023 1. The Court has been shown a copy of the order dated 20[th] 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 14[th] 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 14[th] March, 20222 passed by this Court in W.P.(C) No.5818 of 2022, the impugned notice and all M. Panda 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

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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.

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