Shiva Cement Limited vs Assistant Commissioner Of Income .... ...
2024 Latest Caselaw 16565 Ori

Orissa High Court

Shiva Cement Limited vs Assistant Commissioner Of Income .... ... on 12 November, 2024

Bench: Arindam Sinha, M.S. Sahoo

                 IN THE HIGH COURT OF ORISSA AT CUTTACK
                               W.P.(C) No.27670 of 2024

            Shiva Cement Limited,                  ....            Petitioner
            Sundergarh

                                                     Represented By Adv. -
                                                  Mr. R.P. Kar, Sr. Advocate
                                       -versus-

            Assistant Commissioner of Income ....            Opposite Parties
            Tax, Central Circle, Sambalpur
            and others
                                                     Represented By Adv. -
                                           Mr. A. Kedia, Jr. Standing Counsel
                                 CORAM:
                   THE HON'BLE MR. JUSTICE ARINDAM SINHA
                                          AND
                     THE HON'BLE MR. JUSTICE M.S. SAHOO
                                         ORDER

12.11.2024 Order No. W.P.(C) no.27670 of 2024 and I.A. no.14681 of 2024

01.

1. Mr. Kar, learned senior advocate appears on behalf of

petitioner and submits, in respect of assessment year 2018-19 regular

assessment was made. Subsequent thereto revenue initiated steps to

reopen. Inter alia, is impugned order dated 31st August, 2024 made

under section 148-A(d) in Income Tax Act, 1961 and notice also dated

31st August, 2024 issued under section 148.

2. He relies on interim order dated 30th October, 2024 made by

us in W.P.(C) no.26215 of 2024 (Berlia Associates Pvt. Ltd.,

Rourkela v. Assistant Commissioner of Income Tax, Central

// 2 //

Circle, Sambalpur and others) to submit, his client is entitled to

interim protection and likely to succeed in the writ petition, for setting

aside impugned notices. One of other further grounds is, reply to the

show cause notice was delayed by one day and thereby not considered.

3. Mr. Kedia, learned advocate, Junior Standing Counsel appears

on behalf of revenue and submits, there has since been view taken by a

Division Bench in the Delhi High Court on judgment dated 28th

October, 2024 in a batch of writ petitions, lead case being W.P.(C)

no.1968 of 2023 [T.K.S. Builders Pvt. Ltd. v. Income Tax Officer

Ward 25(3)] available at 2024 SCC OnLine Del 7508. Mr. Kar

submits, revenue moved the Supreme Court against the Bombay view

but could not obtain stay.

4. Counter be filed by 3rd December, 2024 as prayed for by Mr.

Kedia. Petitioner will file rejoinder, to be accepted on adjourned date

upon advance copy served.

5. List on 17th December, 2024. Impugned notices will remain

stayed till next date of hearing.

(Arindam Sinha) Judge

Location: HIGH COURT OF ORISSA (M.S. Sahoo)

Judge Jyoti