The High Court dismissed the writ petition challenging an ITAT order dismissing an appeal under Section 255 of the Income Tax Act as not maintainable, holding counsel cannot split the order to bypass the statutory appeal remedy under Section 260A.
The writ petition is not entertained and is dismissed on the ground of maintainability.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
IN THE HIGH COURT OF ORISSA AT CUTTACK
W.P.(C) No.15975 of 2022
M/s. L.A. Developers
…. Petitioner
Mr. P.C. Sethi, Advocate
-versus-
…. Union of India and others Opposite Parties Mr. P.K. Parhi, A.S.G. for Union of India Mr. T.K. Satapathy, Sr. Standing Counsel for the Revenue
Union of India and others
CORAM: THE CHIEF JUSTICE
JUSTICE R.K. PATTANAIK
ORDER
07.07.2022
Order No.
Page 1 of 2
Section 255 of the Act by the Finance Act 2021, the procedure for the ITAT for hearing appeals has changed. It must be noted that in the impugned order, the ITAT has disagreed with the contention of the Petitioner-Assessee by inter alia pointing out that the relevant provisions i.e. Section 255 (7) (8) (9) although inserted to the Act with effect from 1st April 2021 have not yet been notified by the Central Government for becoming operational and therefore till such time, the existing arrangement of the ITAT hearing appeals had to continue. It is further seen that this issue of jurisdiction has been dealt with by the ITAT in the impugned order from paras 1 to 6, and from para 7 onwards, the merits of the appeal have been discussed. The appeal has been dismissed on merits.
(Dr. S. Muralidhar)
Chief Justice (R.K. Pattanaik) Judge
S.K. Guin
Page 2 of 2
2 issues framed by the court
Whether the High Court can entertain a writ petition against an order of the Income Tax Appellate Tribunal dismissing an appeal under Section 255 of the Income Tax Act when the learned counsel sought
Whether an attempt to split an impugned order of the ITAT regarding jurisdiction from the part dealing with merits is maintainable before this Court conceivably entertaining a writ petition.
M/s. L.A. Developers
Union of India
Chief Justice
R.K. Pattanaik
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
