CourtKutchehry.com
High CourtsDivision Bench(2021) 07 OHC CK 0139

Biju Janata Dal, A Recognized State Political Party, Through Its Treasurer And Another vs Chief Commissioner Of Income Tax, Orissa Region And Others

Orissa High Court · Decided on 19 July 2021

HON’BLE JUDGES
Dr. S. Muralidhar, CJ · B. P. Routray, J
CASE NUMBER
Writ Petition (Civil) No.18149 Of 2021

CourtKutchehry membership

More clarity. Every judgment.

Download court copies, explore connected cases and make more of every research session.

Loading membership options…

Ask AI about this case

AI Structured Summary

Not yet generated for this judgment

Judgment

20 paragraphs · 354 words
1.

The matter is taken up by video conferencing mode.

2.

Mr. Ashok Parija, learned Senior Counsel appearing on behalf of the Petitioners first submits that the impugned notice to the Petitioners under

Section 148 of the Income Tax Act, 1961 (‘Act’) for the Assessment Year (AY) 2014-15 has been issued on 6th May, 2021 i.e. more than a

month after the expiry of the maximum permissible period of six years after the conclusion of the AY. He submits that in terms of settled legal

position, this is jurisdictional issue and unless the notice under Section 148 of the Act is issued within the time stipulated, the entire proceedings would

stand vitiated.

3.

Mr. Parija has drawn attention to the amendment made in 2021 to Section 149 of the Act which seemingly extends the period of limitation.

However, he submits that this amendment would apply only to AYs subsequent to 1st April, 2021.

4.

The second issue raised by Mr. Parija is that under Section 148 of the Act, as amended in 2021, it is mandatory for the department to conduct an

enquiry under Section 148 A of the Act even before issuing a notice under Section 148 of the Act. He submits that in the present case, this Mandatory

requirement has not been complied with.

5.

Issue notice.

6.

Mr. R. Chinmanka, learned Senior Standing Counsel accepts notice for the Department and submits that he needs to seek instructions.

7.

Reply be filed within two weeks. Rejoinder thereto, if any, be filed by the next date.

8.

List the matter on 23rd August, 2021.

I.A. No.8269 of 2021

9.

Till the next date no coercive action will be taken against the Petitioner pursuant to the impugned notices dated 6th May, 2021 and 20th May, 2021.

10.

As the restrictions due to resurgence of COVID-19 situation are continuing, learned counsel for the parties may utilize a printout of the order

available in the High Court’s website, at par with certified copy, in the manner prescribed vide Court’s Notice No.4587, dated 25th March,

2020 as modified by Court’s Notice No. 4798, dated 15th April, 2021.