Wp(C)/7697/2009 Of Saswati Das v. A.c.of Income Tax

23. 18.12.2019 By way of this writ petition, the petitioner has challenged issuance of notice dated 27.03.2009 (Annexure-1) for initiation of reassessment proceeding by opposite party No.1-Assistant Commissioner of Income Tax, Circle-1(2)-cum-Assessing Officer, Bhubaneswar. 2. Learned counsel for the petitioner produces a copy of judgment of this Court dated 20.11.2019 passed in W.P.(C) No.7618 of 2009. 3. As it appears, when the matter was admitted, it was directed to be heard with the said writ petition in W.P.(C) No.7618 of 2009, which we had allowed vide judgment of this Court dated 20.11.2019. 3.1 For ready reference, paragraphs-8 and 9 of the said judgment dated 20.11.2019 passed in W.P.(C) No.7618 of 2009 is quoted below. “8. In our considered opinion, the contention of learned counsel for the parties is not acceptable. The Addl. Commissioner is not equivalent to the rank of Commissioner or any other designation as defined under Section 151(1) of the Act. Therefore, the impugned notice (Annexure-1), which has been issued to the petitioner, is bad in law and is required to be quashed and the same is quashed. Rule is made absolute to the aforesaid extent. 9. This writ petition deserves to be allowed and the same is allowed.” ss 3.2 Since both the cases are of similar nature, parties herein will be governed by the said judgment dated 20.11.2019 passed in W.P.(C) No.7618 of 2009. 4. The writ petition is allowed to the aforesaid extent. .…….......……………… ( K.S. Jhaveri ) Chief Justice …………………..……… (K.R. Mohapatra) Judge