Income Tax Case
High Court
22 Oct 2024 In favour of: Unclear
Forum / Bench
High Court · cisnc
Parties
— v. …. Opposite Parties
Date of order
22 Oct 2024
Assessment year(s)
2012-13
Outcome
Other
The order — as passed by the High Court
Case summary
In this case, the High Court (2024) decided the matter under Section 10 of the Income-tax Act.
Decision: 4.The writ petition is disposed of
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
Sections referenced in this judgment
Order No.01.
IN THE HIGH COURT OF ORISSA AT CUTTACK WP(C) No.23318 of 2024
…. Petitioner
Guru Nanak Public School, Rourkela
Represented by Advocate(s) – Mr. S. Ray, Senior Advocate Mr. K.K. Sahoo, Advocate Mr. D.K. Samal, Advocate
-Versus-
…. Opposite Parties
Director General (Exemption) Income Tax, Delhi and others
Represented by Advocate(s) –
Mr. S. C. Mohanty, Advocate (Senior Standing Counsel)
CORAM:
THE HON’BLE MR. JUSTICE ARINDAM SINHA AND THE HON’BLE MR. JUSTICE M.S. SAHOO
ORDER
22.10.2024
1.Mr. Ray, learned senior advocate appears on behalf of petitioner and submits, his client made application on 8[th] May, 2024 to avail exemption under section 10(23C) (vi) of Income Tax Act, 1961. The application was made pursuant to purported demand dated 9[th] August, 2024 pertaining to assessment year
2012-13 on reassessment and penalty. He submits, there be
direction for expeditious disposal of the application and in the
meantime revenue restrained from enforcing the demand.
2.Mr. Mohanty, learned advocate, Senior Standing
Counsel appears on behalf of revenue and submits, the application will be expeditiously disposed of.
3.Opposite party no.2 is directed to expeditiously deal
with the application, preferably within two weeks from communication of this order. We make it clear that this direction is made without us expressing anything regarding petitioner’s contention.
4.The writ petition is disposed of.
(Arindam Sinha)
Judge
(M.S. Sahoo)
Judge
Signature Not VerifiedPrasant
Prasant Digitally SignedSigned by: PRASANT KUMAR SAHOOReason: AuthenticationLocation: Orissa High CourtDate: 22-Oct-2024 18:39:23
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