Srinibas Swain vs Central Board Of Direct Taxes
2025 Latest Caselaw 5225 Ori

Orissa High Court

Srinibas Swain vs Central Board Of Direct Taxes on 21 March, 2025

Bench: Arindam Sinha, M.S. Sahoo

                 IN THE HIGH COURT OF ORISSA AT CUTTACK
                                W.P.(C) No.5998 of 2025

            Srinibas Swain                         ....              Petitioner

                                                  Represented By Adv. -
                                             Mr. Chitrasen Parida, Advocate

                                        -versus-

            Central Board of Direct Taxes,         ....      Opposite Parties
            New Delhi 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

21.03.2025 WPC no.5998 of 2025 and I.A. no.3204 of 2025 Order No.

01. 1. Mr. Parida, learned advocate appears on behalf of petitioner assessee. He submits, under challenge is, inter alia, order dated 18th April, 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 //

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 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. Parida submits, revenue moved the Supreme Court against the Bombay view but could not obtain stay.

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 7th April, 2025. Impugned orders dated 18th April, 2024 will remain stayed till next date of hearing.

(Arindam Sinha) Acting Chief Justice

(M.S. Sahoo) Judge

Sks

Designation: Personal Assistant Reason: Authentication Location: ORISSA HIGH COURT Date: 21-Mar-2025 15:39:23