This judgment quashed impugned notices of demand for tax on provisional assessment issued to the petitioner despite e-filing acknowledgments of returns having been received. The court held the department must proceed using e-filed returns.
The impugned demands were quashed. The department is at liberty to proceed on the basis of e-filed returns.
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) Nos.23607, 23608, 23609, 23610, 23611, 23612, 23613, 23614, 23615, 23616, 23617, 23618, 23619, 23620, 23621, 23622, 23623, 23624, 23625, 23626, 23627 and 23628 of 2014
M/s. Brahmani Club & Another (In W.P.(C) No. 23607 of 2014)
…. Petitioners
M/s. Brahmani Club & Another (In W.P.(C) No. 23608 of 2014)
M/s. Brahmani Club & Another (In W.P.(C) No. 23609 of 2014)
M/s. Brahmani Club & Another (In W.P.(C) No. 23610 of 2014) M/s. Brahmani Club & Another (In W.P.(C) No. 23611 of 2014) M/s. Brahmani Club & Another (In W.P.(C) No. 23612 of 2014)
M/s. Brahmani Club & Another (In W.P.(C) No. 23613 of 2014)
M/s. Brahmani Club & Another (In W.P.(C) No. 23614 of 2014)
M/s. Brahmani Club & Another (In W.P.(C) No. 23615 of 2014)
M/s. Brahmani Club & Another (In W.P.(C) No. 23616 of 2014)
M/s. Brahmani Club & Another (In W.P.(C) No. 23617 of 2014)
Page 1 of 4
M/s. Brahmani Club & Another (In W.P.(C) No. 23618 of 2014)
M/s. Brahmani Club & Another (In W.P.(C) No. 23619 of 2014)
M/s. Brahmani Club & Another (In W.P.(C) No. 23620 of 2014)
M/s. Brahmani Club & Another (In W.P.(C) No. 23621 of 2014)
M/s. Brahmani Club & Another (In W.P.(C) No. 23622 of 2014)
M/s. Brahmani Club & Another (In W.P.(C) No. 23623 of 2014)
M/s. Brahmani Club & Another (In W.P.(C) No. 23624 of 2014) M/s. Brahmani Club & Another (In W.P.(C) No. 23625 of 2014)
M/s. Brahmani Club & Another (In W.P.(C) No. 23626 of 2014)
M/s. Brahmani Club & Another (In W.P.(C) No. 23627 of 2014)
M/s. Brahmani Club & Another (In W.P.(C) No. 23628 of 2014)
Mr. Jagabandhu Sahoo, Sr. Advocate with Ms. Kajal Sahoo, Advocate
-versus-
State of Odisha & Others
…. Opposite Parties Mr. Susanta Kumar Pradhan, Addl. Standing Counsel
Page 2 of 4
CORAM: THE CHIEF JUSTICE JUSTICE M. S. RAMAN
ORDER
08.12.2022
Order No.
“List the matters one week after as prayed for by the learned counsel for the State in order to enable him to obtain instruction specifically with regard to the circumstances under which though Annexure-3 dated 18.10.2013 i.e. e-filing acknowledgement has been issued, notice of demand on tax on provisional assessment has been issued under Annexure-4”
Page 3 of 4
the e-filed return of the Petitioner and complete the assessment proceedings as expeditiously as possible.
(Dr. S. Muralidhar)
Chief Justice
(M. S. Raman)
Judge
MRS/Laxmikant
Page 4 of 4
1 issue framed by the court
Whether impugned notice of demand of tax on provisional assessment basis is sustainable despite the petitioner having e-filed returns receiving acknowledgement.
M/s. Brahmani Club & Another
State of Odisha
M. S. Raman
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
