M/S. Vivek Lall v. Commissioner Of Income Tax, ….Opposite Partiessambalpur And Another

Order No. 04. IN THE HIGH COURT OF ORISSA AT CUTTACK W.P.(C) No.12604 of 2020 ….PetitionerMr. Sidhartha Ray, Advocate M/s. Vivek Lall -versus- Commissioner of Income Tax, ….Opposite PartiesSambalpur and Another. Mr. S.S. Mohapatra, Senior Standing Counsel CORAM: THE CHIEF JUSTICE JUSTICE B. P. ROUTRAY ORDER 30.03.2021 1. The Petitioner seeks a direction to quash the rejection order dated 25[th] June 2019 (Annexures-3), the communication dated 3[rd]May, 2018 (Annexure-5) and the communication dated 15[th]November, 2018 (Annexure-5/A). It has also prayed for a direction to the Opposite Parties to give credit to the tax collected at source. 2. A counter affidavit was filed on behalf of Opposite Party No.1 on 18[th] February, 2021. In para 5 of the said counter affidavit, there is an explicit admission that while processing the income tax returns of the assessee, the Centralized Processing Center, Bangaluru has not allowed the credit for tax collected at source amounting to Rs.4,24,922/- . 3. The Court sees no purpose now in relegating the Petitioner to avail the remedy available under Section 154 of the Income Tax Act, 1961 (IT Act). 4. In that view of the matter, a direction is issued to the Commissioner of Income Tax, Sambalpur (Opposite Party No.1) to allow the aforementioned credit to the Petitioner by passing an appropriate order under Section 154 of the IT Act, not later than 10[th] May, 2021. The decision be communicated to the Petitioner not later than 17[th] May, 2021. S.K. Jena/P.A. 5. The writ petition is disposed of in the above terms. (Dr. S. Muralidhar) Chief Justice (B.P. Routray) Judge