M/S. Kalinga Sponge Iron Ltd vs Commissioner Of Income Taxes
2022 Latest Caselaw 3677 Ori

                         IN THE HIGH COURT OF ORISSA AT CUTTACK

                                        W.P.(C) No.23409 of 2013

                       M/s. Kalinga Sponge Iron Ltd.         ....          Petitioner
                                                               Mr. S. Ray, Advocate
                                                 -versus-
                       Commissioner of Income Taxes,
                       Orissa, Cuttack and another         ....          Opp. Parties
                                            Mr. Sunil, Mishra, Sr. Standing Counsel

                               CORAM:
                               THE CHIEF JUSTICE
                               JUSTICE R.K.PATTANAIK
                                              ORDER

Order No. 03.08.2022

09. 1. In the light of the judgment of the Full Bench dated 31st March, 2022 in W.P.(C) No.16957 of 2009 (M/s. Pal Construction v. The Assessing Authority, Bhubaneswar-I Circle and others) and the consequent order dated 18th April, 2022 and consequent order dated 8th December, 2021 in W.P.(C) No.23871 of 2014 read with the judgment in Jindal Stainless Ltd. (now JSL Ltd.) v. State of Orissa (2012) 54 VST 1 (Orissa), the impugned assessment order (Annexure-1) is hereby quashed.

2. The writ petition is disposed of in the above terms.

(Dr. S. Muralidhar) Chief Justice

(R.K. Pattanaik) Judge KC Bisoi