Laxmi Chand Dey vs Principal Chief Commissioner Of .... ...
2025 Latest Caselaw 2564 Ori

Orissa High Court

Laxmi Chand Dey vs Principal Chief Commissioner Of .... ... on 13 January, 2025

Bench: Arindam Sinha, M.S. Sahoo

                 IN THE HIGH COURT OF ORISSA AT CUTTACK
                               W.P.(C) No.28241 of 2024

            Laxmi Chand Dey                        ....             Petitioner

                                                     Represented By Adv. -

                                        Mr. Jagamohan Pattanaik, Advocate
                                                Mr. J.R. Behera, Advocate

                                        -versus-

            Principal Chief Commissioner of        ....       Opposite Parties
            Income tax, Bhubaneswar and
            others
                                                        Represented By Adv. -

                                                       Mr. A. Kedia, Advocate
                                                     (Junior Standing Counsel)


                                 CORAM:
                   THE HON'BLE MR. JUSTICE ARINDAM SINHA
                                           AND
                     THE HON'BLE MR. JUSTICE M.S. SAHOO
                                         ORDER

13.01.2025 W.P.(C) no.28241 of 2024 and I.A. no.14465 of 2024 Order No.

01. 1. Mr. Pattanaik, learned advocate appears on behalf of petitioner-

assessee. He submits, under challenge is, inter alia, order dated 28th

March, 2024 issued under clause-(d) of section 148-A in Income Tax

Act, 1961. He draws attention to section 151-A and pursuant thereto

notification dated 29th March, 2022. According to him, the notification

made reassessment proceedings to be done in a faceless manner. The

jurisdictional Assessing Officer (AO) thereby has no role to play. In

the circumstances, impugned order is without jurisdiction.

2. He relies on views taken by several High Courts. At this stage

he refers to view taken by a Division Bench of the Punjab and Haryana

High Court in CWP no.15745 of 2024 on judgment dated 19th July,

2024 (Jatinder Singh Bhangu v. Union of India and others) being

the lead of the two cases decided. He seeks interference.

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

on behalf of revenue. He submits, there is office memorandum dated

20th February, 2023 issued by Central Board of Director Taxes

(CBDT). There are conflicting judicial views.

4. A point of law is for consideration and adjudication. Learned

advocates are to obtain instruction and submit. Mr. Kedia prays for

three weeks.

5. List on 3rd February, 2025. Impugned order dated 28th March,

2024 will remain stayed till next date of hearing.

(Arindam Sinha)

Signed by: PRASANT KUMAR SAHOO Designation: PERSONAL ASSISTANT Reason: Authentication Location: ORISSA HIGH COURT Date: 15-Jan-2025 11:24:27 (M.S. Sahoo) Judge Prasant