Wp(C)/3843/2019 Of Lekha Lath v. Principal Commissioner Of Income Tax,Sambalpur
High Court
06 Nov 2019 In favour of: Assessee
Forum / Bench
High Court · cisnc
Parties
Wp(C)/3843/2019 Of Lekha Lath v. Principal Commissioner Of Income Tax,Sambalpur
Date of order
06 Nov 2019
Assessment year(s)
—
Outcome
Allowed
Case summary
In Wp(C)/3843/2019 Of Lekha Lath v. Principal Commissioner Of Income Tax,Sambalpur, the High Court (2019) allowed the appeal. The decision went in favour of the assessee.
Decision: Accordingly, this writ petition is allowed.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
The order — as passed by the High Court
Heard learned counsel for the parties.
By way of this writ petition, the petitioner has challenged the show case notice dated 29.01.2019 (Annexure-1) passed by the Principal Commissioner of Income Tax, Sambalpur.
This matter was admitted on 19.02.2019. Thereafter, learned counsel for the Department has taken time and this Court on 15.05.2019 passed the following order:
“Learned counsel for the opposite parties-Income Tax Department requests for time to file counter.
This matter to come up on 10.07.2019.
This Court vide order dated 19.02.2019 passed an interim order to the effect that “no final order shall be passed without leave of this Court”.
It goes without saying that if the petitioner wants to file reply to the show cause notice, he may do so and final order can be prepared after giving opportunity of hearing to him but the final order shall not be pronounced nor implemented without permission of this Court.”
On 10.07.2019, learned counsel for the Department was granted further time till 31.07.2019. On 31.07.2019, on the prayer of learned counsel for the Department, the matter was adjourned, as a last chance. Even today, learned counsel for the Department has sought for time to file reply.
The averments made in the writ petition are not denied. Only on that ground, the show cause notice
bks/jm
under Annexure-1 is quashed for non-filing of the reply.
Accordingly, this writ petition is allowed. Urgent certified copy of this order be granted on proper application.
……..…………………
K.S. JHAVERI
(CHIEF JUSTICE)
……..……………………
K.R. MOHAPATRA
(JUDGE)
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