Income Tax Case

IN THE HIGH COURT OF ORISSA AT CUTTACK WP(C) No.7272 of 2023 ..... Alakananda Philanthropic Trust, Bhubaneswar Petitioner Represented By Adv. –Mr. J. Pattanaik -versus- The Principal Chief CommiIncome Tax, Odisha RegionBhubaneswar ..... Opposite Parties RepresentedMr. S. C. M By Adv. –ohanty, Sr. S.C., Income Tax Department CORAM: THE HON'BLE DR. JUSTICE B.R.SARANGI AND THE HON'BLE MR. JUSTICE GOURISHANKAR SATAPATHYORDER 04.04.2024 Order No. 5 This matter is taken up through hybrid mode. 2. Heard Mr. J. Pattanaik, learned counsel appearpetitioner and Mr. S.C. Mohanty, learned Senior Standiappearing for th3. The petie opposite parties. tioner has filed this writ petition asrectification order dated 14.09.2022 passed by oppositeunder Section 154 read with Section 143(3) of the Incom1961. 4. Mr. J. Pattanaik, learned counsel appearing for th contended that the petitioner has not disputed the rectificdated 14.09.202Section 154 read with Sectiocontended that w2 passed by opposite party no.4 under n 143(3) of the Income Tax Act, 1961. hile passing the said order, opposite panot given opportunity of hearing to the petitioner. TIt is further rty no.4 has hough the opposite partiesthat effect. Ther have filed counter affidavit, the same efore, it is contended that the order so paauthority canno[ation order ] 5. Mr. S.Cnappearing for th passing the order under SeTax Act, 1961,e opposite parties contended that beforection 154 read with Section 143(3) of notice has to be given to the concernesuch, on instructions he has already filed counter affidavthe Income d party. As it and it has not been menpetitioner. 6. Consideriuparties and after going through the records, this Court fiopposite parties have filed counter affidavit, paragraphstates as follows: “The notice u/s 154 to be issued to the petitioner befopassing the order u/s 154 of the Act is not available as pre er the record.” 7. In view oorder dated 14.0f the above, opposite party no.4, while 9.2022 under Section 154 read with Secof the Income Tax Act, 1961, has not given opportunitypassing the tion 143(3) of hearing to the petitionsustained in ter. Consequentially, the said order he eye of law. Accordingly, the o14.09.2022 passed by opposite party no.4 under Sectiocannot be rder dated n 154 read with Section 14quashed and is3(3) of the Income Tax Act, 1961 is hereby quashed. Thereby, this Courtliable to be remits the matter to opposprocedure of law s 8. With the above observation and direction, this wstands disposed of. (DR. B.R. SARA JUDGE Alok (G. SATAPATH JUDGE Signature Not Verified Digitally SignedSigned by: ALOK RANJAN SETHYDesignation: A.R-cum-Sr. SecretaryReason: AuthenticationLocation: ORISSA HIGH COURTDate: 06-Apr-2024 18:15:46