Kalinga Institute Of... v. Chief Commissioner O...

1. This matter is taken up through hybrid mode.

2. Heard Mr. S. Ray, learned Senior Counsel assisted by Mr. S.K. Sahu, learned counsel for the Petitioner.

3. Sans details, the crux of the challenge in this writ petition is that by the impugned proceeding, drawn up under Clause (b) of Section 148A of the Income Tax Act, the authority has reopened the assessment order of the same assessment year which was earlier scrutinized, as reflected in the assessment order dated 13.12.2018 passed under Section 143(3) of the Income Tax Act. The said order dated 13.12.2018 has been challenged by the Petitioner in W.P. (C) No. 4492 of 2022. In that writ petition, an interim order was passed on 16.02.2022. In the said order, the line containing that no final order shall be passed was omitted. As a result, by an order of corrigendum dated 18.02.2022 in I.A. No. 2172 of 2022 [in W.P. (C) No. 4492 of 2022] this court had observed as follows:

“The proceedings may go on, but no final order shall be passed.”

4. Later on, when the writ petition was found mature to be heard, by the order dated 29.11.2022, the writ petition was posted for final hearing on 17.04.2023.

5. Having regard to the collatable perspectives of these two writ petitions, this writ petition shall also be listed on 17 April, 2023.

6. Issue notice, showing the returnable date on 17 April, 2023.

7. Since Mr. R. Chimanka, learned Senior Standing Counsel for the Income Tax appears and waives notice for the Opposite Parties, no formal notice is called for.

8. We would request Mr. Chimanka, learned Senior Standing Counsel to take instruction in writing, if the Opposite Parties cannot file the counter affidavit by the next date, there shall be endeavour to hear the matter on merit on the next date.

I.A. No. 4184 of 2023

9. In view of the order passed in the W.P. (C) No. 9257 of 2023, no further order shall be passed in this matter without prior leave of this Court.

10. Urgent certified copy of this order be granted as per rules.