The Principal Chief Commissioner Of Income Tax And Others v. Opposite Parties Mr.s.s.mohapatra, Senior Standing Counsel, Income Tax

IN THE HIGH COURT OF ORISSA AT CUTTACK W.P. (C) No.23976 of 2017 M/s.A.K.Mohapatra, a partnership firm ….. Petitioner Mr.J.M.Pattanaik, Advocate The Principal Chief Commissioner of Income Tax and others Vs. ….. Opposite Parties Mr.S.S.Mohapatra, Senior Standing Counsel, Income Tax Order No. 07. CORAM: JUSTICE S.TALAPATRA JUSTICE SAVITRI RATHO ORDER 27.03.2023 1. This matter is taken up through hybrid mode. 2. Mr.J.M.Pattanaik, learned counsel appearing for the petitioner has submitted that in view of the refund of the income tax, paid in excess, a part of reliefs in the writ petition has become infructuous. But Mr.Pattnaik, learned counsel has contended that the petitioner is entitled to further refund in as much as, the petitioner has not been paid the refund as due to him. By way of wrong adjustment, the petitioner has been paid less refund than what was due to him. submitted that in view of the refund of the income tax, paid in excess, a part of reliefs in the writ petition has become infructuous. But Mr.Pattnaik, learned counsel has contended that the petitioner is entitled to further refund in as much as, the petitioner has not been paid the refund as due to him. By way of wrong adjustment, the petitioner has been paid less refund than what was due to him. 3. In this backdrop, Mr. Pattnaik, learned counsel urges liberty for the petitioner for filing a fresh writ petition for claiming the remainder of the refund etc. Subject to that liberty, leave has been sought to withdraw the writ petition. the petitioner for filing a fresh writ petition for claiming the remainder of the refund etc. Subject to that liberty, leave has been sought to withdraw the writ petition. Bichi 4. We find no impediment in allowing the petitioner to withdraw the writ petition. Hence, this writ petition stands disposed of as withdrawn with liberty reserved to the petitioner to file a fresh petition for the relief that is not covered by the order of refund passed by the Income Tax Officer (ITO). 5. Mr. S.S.Mohapatra, learned Senior Standing Counsel, I.T. appears for the opposite parties. (S.Talapatra) Judge (Savitri Ratho) Judge