Ravva Rama Krishna vs Central Board
2025 Latest Caselaw 5029 Ori

Orissa High Court

Ravva Rama Krishna vs Central Board on 17 March, 2025

Bench: Arindam Sinha, M.S. Sahoo

                  IN THE HIGH COURT OF ORISSA AT CUTTACK
                                 W.P.(C) No.2717 of 2025

            Ravva Rama Krishna                      ....             Petitioner

                                                       Represented By Adv. -

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

             Central Board
            Principal Chief of Direct Taxes
                             Commissioner           ....       Opposite Parties
            of(CBDT),
                IncomeNew
                       Tax,Delhi and others
                             Bhubaneswar
            and others                                   Represented By Adv. -

                                                      Mr. S. Mohanty, Advocate
                                                      (Senior Standing Counsel)

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

17.03.2025 W.P.(C) no.2717 of 2025 and I.A. no.1063 of 2025 Order No.

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

assessee. He submits, under challenge is, inter alia, order dated 13th

March, 2024 issued under clause-(d) of section 148-A and 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. Mohanty, learned advocate, Senior 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. Mohanty prays for

three weeks.

5. List on 7th April, 2025. Impugned orders dated 13th March,

2023 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: 17-Mar-2025 19:28:04 (M.S. Sahoo) Judge Prasant