Collector and Chairman,Indian Red Cross Society,Mayurbhanj v. Income Tax Officer Ward 1,BARIPADA
Income Tax – Assessment year 2016-17
Case brief
What is this about?
Orissa High Court, Cuttack; W.P.(C) No. 13693 of 2024; decided 25.11.2024; Coram: Arindam Sinha and M.S. Sahoo, JJ. Petitioner: Collector and Chairman, Indian Red Cross Society, Mayurbhanj (Mr. J. Sahoo, Sr. Advocate); Respondents: Income Tax Officer, Ward-1, Baripada and another (Mr. A. Kedia, Jr. Standing Counsel). Challenge to assessment order dated 30.03.2024 for AY 2016-17; notice u/s 143(2) r/w s.147, Income Tax Act, 1961 dated 27.03.2024 allowed less than 24 hours for reply; denial of due opportunity of hearing/natural justice; assessment order quashed subject to automatic restoration if reply not filed by 12.12.2024.
What did the court decide?
Impugned assessment order dated 30th March, 2024 set aside and quashed; petitioner granted time till 12th December, 2024 to file reply to the notice dated 27th March, 2024; authority to consider the reply and pass assessment order; failing reply by that date, impugned assessment order to stand automatically restored; writ petition disposed of.