Wp(C)/31080/2020 Of M/S. Fortune Logistics v. Principal Chief Commissioner Of Income Tax, Odisha

03. 08.01.2021This matter is taken up by video conferencing mode. Heard Mr. G.M. Rath, learned counsel for the Petitioner and Mr. S.S. Mohapatra, learned Standing Counsel for Opposite Parties 1 to 3. During the pendency of the writ petition, the Petitioner challenges the order dated 28[th] October, 2020 passed by the Assistant Commissioner of Income Tax, Bhubaneswar under Section 144A of the Income Tax (IT) Act, 1961. A consequential order dated 3[rd] November, 2020 has been passed under Section 201/ 201(1A) of the IT Act by issuing notice. This fact has been brought on record by the Petitioner by filing I.A. No. 13509 of 2020. Considering the facts that the subsequent order dated 19[th] November 2020 under Section 201(1A) of the IT Act is an appealable order, this Court is not inclined to entertain this writ petition. However, all the grounds urged by the Petitioner questioning the initiation of the proceeding by the impugned notice under Section 144A of the Act are permitted to be urged by the Petitioner in the appeal to be filed against the order dated 19[th] November, 2020. With the above observations, the writ petition is dismissed. As there are certain restrictions due to pandemic COVID-19 situation, learned counsel for the parties may utilize A.Dash/PS. the soft copy of this order available in the High Court’s website or print out thereof at par with certified copies in the manner prescribed, vide Court’s Notice No.4587, dated 25[th] March,2020. (Dr. S. Muralidhar) Chief Justice (Dr. B.R. Sarangi) Judge