Wp(C)/4926/2010 Of Orissa Collieries v. Commnr.of Income Tax

06. 18.12.2019 Heard. 2. By way of this writ petition, the petitioner has prayed as under: “…….It is most humbly prayed that Your Lordships may be kind and gracious to call for the records and issue rule nisi calling upon the opposite parties to show cause as to why Annexure-1 to the Writ Application shall not be quashed and the petitioner further seeks interpretation of the word “remote area” as finds place under clause (v) to Explanation under Rule (3) of the Income Tax Rules, 1962 and seeks a declaration that the areas mentioned in Para 4.2 this Writ application to be “remote area”; And if the Opposite Parties fail to show cause or show insufficient cause, then the rule may be made absolute; And further Your Lordship’s may please to pass such other order or orders as may be deemed fit and proper……” 3. During the course of hearing, Mr. R.P. Kar, learned counsel for the petitioner submits that this writ petition may be disposed of giving liberty to the petitioner to submit an application before the opposite party-MCL for appropriate reliefs. 4. Considering the limited nature of prayer made by learned counsel for the petitioner and without expressing any opinion on the merits of the case, the writ petition is disposed of with liberty to the petitioner to submit an application before the opposite party-MCL seeking appropriate reliefs. If such an application is made by the petitioner within four weeks hence, the authority concerned shall consider and dispose of the same in accordance with law as expeditiously as possible, preferably within a period of four weeks from the date of receipt of such application and pass a reasoned order dealing with each contention raised by the petitioner in the application. Misc. Case(s)/I.A(s). connected to the writ petition, if any, is/are also disposed of. Interim order dated 08.04.2010 passed in Misc. Case No.4318 of 2010 stands vacated. Urgent certified copy of this order be granted as per Rules. .…….......……………… ( K.S. Jhaveri )Chief Justice SKG …………………..……… (K.R. Mohapatra) Judge