– v. ….Opposite Parties

IN THE HIGH COURT OF ORISSA AT CUTTACK W.P.(C) No.26644 of 2024 Tapaswini Patel …. Petitioner –Represented By Adv. Mr. S.A. Swain, Advocate -versus- ….Opposite Parties Income Tax Officer, Jharsuguda and others –Represented By Adv. Mr. Tapan Das, Junior Standing Counsel CORAM: THE HON'BLE MR. JUSTICE ARINDAM SINHA AND THE HON'BLE MR. JUSTICE M.S. SAHOO ORDER 13.11.2024 Order No. 1.1.Mr. Swain, learned advocate appears on behalf of petitioner and submits, prayer of his client is for revenue to make proper discovery by production of good evidence and meanwhile desist from taking coercive action against her. He submits, there be such direction for revenue to exercise power under section 131 in Income Tax Act, 1961. His client has no connection with M/s. Vaishnodevi Highway Fuels. 2.Mr. Das, learned advocate, Junior Standing Counsel appears on behalf of revenue and submits, show cause notice dated 18[th] July, 2023 was issued on imposition of penalty in respect of reassessment for assessment year 2018-19. As such, there is no scope for petitioner to pray for revenue being directed to make further discovery as provided under section 131 in Income Tax Act, 1961. The writ petition be dismissed. 3.Mr. Swain in reply submits, his client has filed appeal before the First Appellate Authority. The appeal was filed on 19[th] March, 2024. He hands up the acknowledgement with copy to Mr. Das. 4.We find from said show cause notice dated 18[th] July, 2023, there was reopening and reassessment regarding unexplained source of income under section 68 and unexplained expenditure under section 69-C. Assessment order was issued and pursuant thereto, the show cause notice for imposition and recovery of penalty under section 271-AAC (1). Petitioner says she has preferred appeal. 5.Considering petitioner sought to take steps to obtain statutory remedy of appeal, the writ petition is not maintainable. We request the first appellate authority to expedite the appeal on liberty granted to petitioner to produce website copy of this order. 6. // 3 // The writ petition is disposed of. (Arindam Sinha) Judge (M.S. Sahoo) Judge Sks Signature Not Verified Digitally SignedSigned by: SISIR KUMAR SETHIReason: AuthenticationLocation: ORISSA HIGH COURTDate: 13-Nov-2024 18:29:03