Soumya Ranjan Patra vs The Principal Chief Commissioner .... ...
2025 Latest Caselaw 2828 Ori

Orissa High Court

Soumya Ranjan Patra vs The Principal Chief Commissioner .... ... on 21 January, 2025

Bench: Arindam Sinha, M.S. Sahoo

                 IN THE HIGH COURT OF ORISSA AT CUTTACK
                                W.P.(C) No.30507 of 2024


            Soumya Ranjan Patra                    ....              Petitioner

                                                   Represented By Adv. -
                                        Mr. Jagamohan Pattanaik, Advocate
                                                 Mr. J.R. Behera, Advocate
                                        -versus-

            The Principal Chief Commissioner ....        Opposite Parties
            of Income Tax, Bhubaneswar and
            others
                                                Represented By Adv. -
                                     Mr. A. Kedia, Jr. Standing Counsel


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

21.01.2025

W.P.(C) no.30507 of 2024 and I.A. no.15843 of 2024 Order No.

01.

1. Mr. Pattanaik, learned advocate appears on behalf of

petitioner-assessee. He submits, under challenge is, inter alia, order

darted 26/27th March, 2024 issued under section 148 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.

Furthermore, petitioner has already filed return, pursuant to which

notice under section 142 stands issued. Mr. Pattanaik submits, it

was issued by the faceless mechanism thereby strengthening his

client's case.

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 11th February, 2025. Impugned orders dated 26/27th

March, 2024 and 8th February, 2024 will remain stayed till next date

of hearing.

(Arindam Sinha) Acting Chief Justice

(M.S. Sahoo) Judge

Radha/Jyostna