The Income Tax Officer, Ward-1 & Another v. Opposite Parties

IN THE HIGH COURT OF ORISSA AT CUTTACK W.P (C) No.11355 of 2023 M/s. Mayurbhanj Sabai Grass ….. PetitionerMr.Upasana Bal, Advocate The Income Tax Officer, Ward-1 & Another Vs. ….. Opposite Parties Mr.Sidharth Sankar Mohapatra, Sr. Standing Counsel (Income Tax) Order No.01. CORAM: DR. JUSTICE B.R. SARANGI MR. JUSTICE M.S. RAMAN ORDER 04.05.2023 This matter is taken up through hybrid mode. 2.Against the notice of show, the Petitioner has approached this Court in the present writ petition. 3. Learned counsel for the Petitioner contends that the matter is covered by order of this Court dated 20.2.2023 passed in W.P.(C) No. 3898 of 2023 and submits that this writ petition may be disposed of in terms of the said order. ASWINI KUMAR SETHYDigitally signed by ASWINI KUMAR SETHY Date: 2023.05.05 11:12:28 +05'30' 4. Mr. S.S. Mohapatra, learned Senior Standing Counsel for the Income Tax Department vehemently contended that this writ petition cannot be decided on the basis of the order which has beenrelied upon by the learned counsel for the Petitioner. That apart the said order is under challenge in SLP before the Apex Court which is pending consideration. He further contended that the Petitioner has already filed an appeal against the assessment order which is passed pursuant to impugned notice which is pending adjudication. Against notice of show cause, the Petitioner could not have Aks approached this Court in the present writ petition. 5. Having heard learned counsel for the parties and after going through the record, since the Petitioner has already responded to the assessment order passed pursuant to show cause notice by filing an appeal which is pending, this Court is not inclined to entertain this writ petition at this stage. However, liberty is granted to the Petitioner to pursue the appeal before the appropriate authority which shall be considered in accordance with law. 6. With the above observation and direction, the writ petition is disposed of. (DR. B.R. SARANGI) JUDGE (M.S. RAMAN) JUDGE