The Orissa Lift Irrigation vs The Income Tax Officer (Tds)
2023 Latest Caselaw 9667 Ori

                 IN THE HIGH COURT OF ORISSA AT CUTTACK

                                W.P.(C) No. 21146 of 2016

            The Orissa Lift Irrigation               ....           Petitioner
            Corporation Ltd., Sambalpur
            Division
                                                     Mr. B. Panda, Advocate
                                        -versus-

            The Income Tax Officer (TDS)             ....    Opposite Parties
            Sambalpur and others

                                            Mr. S.S. Mohapatra,
                                            Sr. Standing Counsel (Revenue)
                       CORAM:
                                 JUSTICE ARINDAM SINHA
                                 JUSTICE SANJAY KUMAR MISHRA
                                         ORDER

Order No.                               21.08.2023
 4.         1.       Mr. Panda, learned advocate appears on behalf of petitioner

and draws attention to order dated 30th January, 2023 made by

coordinate Bench. Paragraphs 1 and 2 from said order is reproduced

below.

"1. Learned counsel for the Petitioner relies on a decision of the Kerala High Court in Olari Little Flower Kuries (P) Ltd. & Others v. Union of India & Others, (2022) 440 ITR 26 (Ker) and states that the issues raised in the present petition stand answered, inter alia, in favour of the Petitioner by the aforementioned judgment.

// 2 //

2. Learned counsel for the Department seeks time for instructions and if any appeal has been filed against the said judgment in the Supreme Court of India."

2. Mr. Mohapatra, learned advocate, Senior Standing Counsel

appears on behalf of revenue and submits, challenge in the writ

petition be heard by this Court and decided, independent of view taken

by the Division Bench of Kerala High Court by decision dated 22nd

October, 2021 in Olari Little Flower Kuries (P) Ltd. and others v.

Union of India and others (on, inter alia, Writ Appeal no.600 of

2017).

3. On query from Court Mr. Mohapatra submits, revenue has not

sought to prefer appeal by special leave, to the Supreme Court. In the

circumstances we accept petitioner's contention that challenge in the

writ petition stands covered by Olari Little Flower Kuries (supra).

4. The writ petition is disposed of as covered by Olari Little

Flower Kuries (supra). Impugned demand is accordingly set aside and

quashed.

(Arindam Sinha) Judge Signature Not Verified Digitally Signed Signed by: SISIR KUMAR SETHI Designation: PERSONAL ASSISTANT (S.K. Mishra) Reason: Authentication Location: ORISSA HIGH COURT Judge Date: 21-Aug-2023 18:54:52 Sks