Aditya Park Properties Private vs Central Board Of Direct Taxes .... ...
2026 Latest Caselaw 2956 Ori

Orissa High Court

Aditya Park Properties Private vs Central Board Of Direct Taxes .... ... on 26 March, 2026

Author: Murahari Sri Raman

Bench: Murahari Sri Raman

                    IN THE HIGH COURT OF ORISSA AT CUTTACK

                                    WP(C) No.23691 of 2025

                 Aditya Park Properties Private       ....           Petitioner
                 Limited
                                         Mr. Chitrasen Parida, Advocate
                                            -versus-
                 Central Board of Direct Taxes        ....      Opposite Parties
                 (CBDT) and others
                                                 Mr. Subash Chandra Mohanty,
                           Senior Standing Counsel for Income Tax Department

                                   CORAM:
                       THE HON'BLE THE CHIEF JUSTICE
                                     AND
                 THE HON'BLE MR. JUSTICE MURAHARI SRI RAMAN

                                            ORDER

Order No. 26.03.2026

02. W.P.(C) No.23691 of 2025 and I.A. No.13124 of 2025

1. The petitioner, having received notice dated 31.03.2025 under Section 148A of the Income Tax Act, 1961, for the assessment year 2021-22, filed reply thereto; consequent upon which Deputy Commissioner of Income Tax, Circle-1(1), Bhubaneswar, passed an order dated 19.06.2025 passed under Section 148A(3). Notice under Section 148 being issued by the Deputy Commissioner of Income Tax, Circle 1(1), Bhubaneswar-Jurisdictional Assessing Officer on 19.06.2025 the petitioner challenged the same before this Court in the present writ petition.

2. The petitioner questions the authority to issue said Notice under Section 148 as the same is not issued in tune with the

requirement envisaged under the "E-Assessment of Income Escaping Assessment Scheme, 2022". It is contended that the Jurisdictional Assessing Officer after promulgation of such Scheme ceases to have jurisdiction to issue notice under Section 148 of the Income Tax for the purpose of assessment under Section 147.

3. It is submitted by Shri Chitarasen Parida, learned Advocate for the petitioner that the manner specified in the statute being not adhered to, the proceeding initiated for assessment is vitiated. He brought it to the notice of this Court that a similar question being raised before the Hon'ble Supreme Court of India in the case of M/s. Empire Fasteners Vrs. The Assistant Commissioner of Income Tax Circle 49(1) & Another; SLP(C) No.260 of 2026, while issuing notice to the respondents therein, the assessment proceeding has been directed to be stayed till the next date of hearing. It is also directed to tag the said case with SLP(C) No.29723 of 2025 etc. [All India Kataria Education Society Vrs. Assistant Commissioner of Income Tax, Central Circle 2, Delhi & Anr.]

4. Sri Subash Chandra Mohanty, Senior Standing Counsel for the Income Tax conceded to the said position.

5. In view of the aforesaid position, this matter deserves consideration.

6. Issue Notice. Since Sri Subash Chandra Mohanty, learned Senior Standing Counsel appeared for the opposite parties no separate notice need be issued. As he has already been served

with the petition, let him file counter affidavit before the next date of listing.

7. As an interim measure there shall be stay of further proceeding pursuant to Notice dated 19.06.2025 issued under Section 148 of the Income Tax Act by the Deputy Commissioner of Income Tax, Circle 1(1), Bhubaneswar (Annexure-1) with respect to the assessment year 2021-22.

8. List this matter on 7th May, 2026 along with W.P.(C) No.3432 of 2026 and W.P.(C) Nos.23186, 6036, 5010 and 9859 of 2025.

(Harish Tandon) Chief Justice

(M.S. Raman) Judge

Aswini

Signature Not Verified Digitally Signed Signed by: ASWINI KUMAR SETHY Designation: Personal Assistant (Secretary-in-charge) Reason: Authentication Location: ORISSA HIGH COURT, CUTTACK Date: 30-Mar-2026 19:50:25