The All Odisha Tax Bar Association ... vs The Union Of India & Others
2022 Latest Caselaw 7356 Ori

                   IN THE HIGH COURT OF ORISSA AT CUTTACK
                              WP(C) Nos.12963 and 15890 of 2018

             The All Odisha Tax Bar Association & ....               Petitioners
             Another (In WP(C) No. 12963 of 2018)
                                                                        None
                                        -versus-
             The Union of India & Others             ....     Opposite Parties
                             Mr. T.K. Satapathy, Senior Standing Counsel for
                                                    Income Tax Department

             The All Odisha Tax Bar Association &
             Another (In WP(C) No. 15890 of 2018)             ..... Petitioners
                                                                         None
                                    -verssus-
             The Union of India & Others               ..... Opposite parties
                                Mr. T.K. Satapathy, Senior Standing Counsel
                                                 for Income Tax Department




                       CORAM:
                       THE CHIEF JUSTICE
                       JUSTICE M. S. RAMAN
                                       ORDER

13.12.2022 Order No.

05. 1. None appears for the Petitioners.

2. Mr. T.K. Satapathy, learned Senior Standing Counsel for the Department has drawn the attention of this Court to the judgment of the Madras High Court in K. Nirai Mathi Azhagan vs. The Union of

India and Others; MANU/TN/0721/2020 negativing the challenge to the validity of Section 234(F) of the Income Tax, 1961.

3. Since none appears for the Petitioners, the writ petitions are dismissed for non-prosecution.

(Dr. S. Muralidhar) Chief Justice

(M. S. Raman) Judge

AKS/Laxmikanta