Wp(C)/16006/2016 Of Laxmi Narayan Agency v. Income Tax Officer,Angul
High Court
03 Jan 2022 In favour of: Assessee
Forum / Bench
High Court · cisnc
Parties
Wp(C)/16006/2016 Of Laxmi Narayan Agency v. Income Tax Officer,Angul
Date of order
03 Jan 2022
Assessment year(s)
2011-12
Outcome
Allowed
The order — as passed by the High Court
Case summary
In Wp(C)/16006/2016 Of Laxmi Narayan Agency v. Income Tax Officer,Angul, the High Court (2022) allowed the appeal. The decision went in favour of the assessee.
Decision: The writ petition is accordingly allowed.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
IN THE HIGH COURT OF ORISSA AT CUTTACK
W.P.(C) No.16006 of 2016
…. Petitioner
Sri Laxmi Narayan Agency
Mr. Siddhartha Ray, Advocate
-versus- …. The Income Tax Officer, Angul Opposite Parties
Ward, Angul and others
Mr. S.S. Mohapatra, Senior Standing Counsel
CORAM:
THE CHIEF JUSTICE
JUSTICE R.K. PATTANAIK
Order No.
05.
ORDER 03.01.2022
1. In the Petitioner-Assessee’s own case i.e. W.P.(C) No.16139 of 2016 for the assessment year 2011-12, this Court for the reasons stated therein by a separate order passed today has set aside the re-assessment order. For the same reasons, the impugned re-assessment order dated 23[rd] August 2016 for the assessment year (AY) 2012-13 and the consequential demand notices are hereby set aside.
2. The writ petition is accordingly allowed. But, in the circumstances, with no order as to costs.
3. An urgent certified copy of this order be issued as per rules.
(Dr. S. Muralidhar)
Chief Justice
( R.K. Pattanaik )
Judge
This page reproduces a public-domain court order (Section 52(1)(q)(iv), Copyright Act 1957). Explanations are EaseValue's original analysis. Always read the original order.
Disclaimer: General information only — not legal, tax or professional advice, and no advocate/CA–client relationship is created. AI-generated summaries may contain errors and must be verified against the original court order. EaseValue accepts no liability for reliance on this content. Not a solicitation.
Full disclaimer & Terms.
EaseValue