Rashmi Motors vs Principal Commissioner Of Income
2022 Latest Caselaw 594 Ori

                  IN THE HIGH COURT OF ORISSA AT CUTTACK
                             W.P.(C) No. 22802 of 2021


            Rashmi Motors                             ....            Petitioner
                                                  Mr. Sidhartha Ray, Advocate
                                     -versus-
            Principal Commissioner of Income
            Tax and Others                        ....      Opposite Parties
                              Mr. R.S. Chimanka, Senior Standing Counsel
                              Mr. T.K. Satapathy, Senior Standing Counsel

            CORAM:
            THE CHIEF JUSTICE
            JUSTICE S. MISHRA


                                        ORDER

Order No. 24.01.2022

04. 1. This matter is taken up by video conferencing mode.

2. It appears that a Division Bench of Allahabad High Court has in its judgment dated 30th September, 2021in Writ Tax No.524 of 2021 (Ashok Kumar Agarwal v. Union of India) accepted the pleas challenging reassessment notice issued to the Petitioner in that case on 9th April, 2021 for the assessment year (AY) 2017-18 in circumstances similar to those in the present cases before this Court. Therefore, the said judgment is relied upon by the Petitioner here. In addition, reliance is also placed on the judgment of the Division Bench of Delhi High Court dated 15th December, 2021 in W.P.(Civil) No.6176 of 2021 (Manmohan Kohli v. Asst. Commissioner of Income Tax) and the judgments of the learned Single Judges of the Rajasthan High Court (judgment dated 25th

November, 2021 in SB (Civil) Writ Petition No.13297 of 2021 Bpip Infra Private Limited v. Income Tax Officer) and of the Calcutta High Court [judgment dated 17th January, 2022 in W.P.O. 244 of 2021 and batch Bagadia Proprieties and Investment Pvt. Ltd. v. Union of India).

3. The Court is informed by Mr. T.K. Satapathy, learned Senior Standing Counsel for the Department that against the judgment of the Allahabad High Court in Ashok Kumar Agarwal v. Union of India (supra) the Department has filed a special leave petition in the Supreme Court of India which is yet to be registered and listed for hearing.

4. In that view of the matter, the Court considers it appropriate to await the order that might be passed in the aforementioned SLP in the Supreme Court before proceeding further in this matter and the connected matters.

5. The interim orders passed earlier in this case and in the connected cases listed today will accordingly continue till the next date.

6. List on 7th March, 2022 at 2 pm.

7. It is made clear that wherever counter affidavits have not been filed, they be filed by the Department within four weeks. Rejoinder thereto, if any, be filed by the next date.

8. As the restrictions due to resurgence of COVID-19 situation are continuing, learned counsel for the parties may utilize a printout of

the order available in the High Court's website, at par with certified copy, subject to attestation by the concerned advocate, in the manner prescribed vide Court's Notice No.4587, dated 25th March 2020, modified by Notice No.4798, dated 15th April, 2021 and Court's Office order circulated vide Memo Nos.514 and 515 dated 7th January, 2022.

(Dr. S. Muralidhar) Chief Justice

(S. Mishra) Judge S.K. Jena/P.A.