Wp(C)/37443/2020 Of M/S.utkal Steels Ltd v. Principal Commissioner Of Income Tax, Sambalpur

02. 08.01.2021This matter is taken up by video conferencing mode. Heard Mr. Sidhartha Ray, learned counsel for the Petitioner and Mr. S.S. Mohapatra, learned Standing Counsel for Opposite Parties 1 and 2. The short prayer in the petition is for a direction to the Opposite Parties to supply the Petitioner the reasons recorded in the order-sheet for reopening the assessment under Section 147 of the Income Tax Act and also to supply copy of the notices under Sections 143(1) and 143(2) of the said Act. Learned Standing Counsel for the Department submitted that the documents should have already been supplied to the Petitioner. In view of the above, it is directed that if the aforementioned documents not already supplied, the Opposite Parties will supply the same to the Petitioner by 15[th] February, 2021. If the documents have already been supplied, the Opposite Parties will inform the Petitioner in writing on which date the same were supplied, enclosing the proof of communication in supplying the documents. With the above direction the writ petition is disposed of. 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