Disposed¶19

M/S Bajrang Steel and Alloys Ltd. v. Union of India

Orissa HC13 May 2024WP(C)/2413/2022

Case brief

AI extract

What is this about?

Orissa High Court, Cuttack; W.P.(C) No. 2413 of 2022; petitioner M/s. Bajrang Steel and Alloys Ltd.; opposite parties Union of India and Others; disposed 13.05.2024; Section 148 Income Tax Act 1961 notice quashed; covered by Union of India v. Ashis Agarwal (2022) 444 ITR 1 (Supreme Court); CBDT ITJ Section Instruction No.1/2022 dated 11th May 2022 implementation; right reserved to challenge fresh compliant notice; interim order vacated; advocates Ms. R. Sharma and Mr. R.S. Chimanka, Sr. Standing Counsel.

What did the court decide?

Quashing of the impugned notice (Annexure-1) issued under Section 148 of the Income Tax Act, 1961; reservation of the Petitioner's right to challenge any fresh notice issued in compliance with the ITJ Section's Instruction dated 11th May 2022; and vacatur of the interim order. ¶19

M/S Bajrang Steel and Alloys Ltd. Vs Union of India — Income Tax | Orissa HC (2024)

What the court decided

AI extract

Outcome

¶19

Issue for consideration

Whether the notice (Annexure-1) issued by the Department under Section 148 of the Income Tax Act, 1961 should be quashed, given that the petition stands covered by the judgment of the Supreme Court in Union of India v. Ashis Agarwal and CBDT Instruction No.1/2022 dated 11th May, 2022.

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Ratio / Principle

In view of the judgment of the Supreme Court in Union of India v. Ashis Agarwal and the CBDT Instruction No.1/2022 dated 11th May, 2022, the impugned notice (at Annexure-1) issued by the Department under Section 148 of the Income Tax Act, 1961 is quashed.

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Key takeaways

If the Department chooses to issue a fresh notice in compliance with the ITJ Section's Instruction dated 11th May 2022, the right of the Petitioner to challenge the fresh notice in accordance with law on all the grounds available to the Petitioner in law is reserved.ratio¶18
The writ petition is disposed of in the above terms.ratio¶19
The interim order is vacated.ratio

Detailed headnote1 paragraphs

Writ Petition (W.P.(C) No. 2413 of 2022) filed by M/s. Bajrang Steel and Alloys Ltd. against Union of India and Others, disposed of by the High Court of Orissa at Cuttack on 13.05.2024 (Coram: Dr. Justice B.R. Sarangi and Mr. Justice G. Satapathy). The Court found the petition covered by the judgment of the Supreme Court in Union of India v. Ashis Agarwal (2022) 444 ITR 1, whose implementation had been directed by Instruction No.1/2022 dated 11th May, 2022 issued by the ITJ Section, Central Board of Direct Taxes, Ministry of Finance. Accordingly, the impugned notice (Annexure-1) issued by the Department under Section 148 of the Income Tax Act, 1961 was quashed. The Court held that if the Department issues a fresh notice in compliance with the Instruction dated 11th May 2022, the Petitioner's right to challenge the fresh notice on all legally available grounds is reserved. The writ petition was disposed of in these terms and the interim order was vacated. Bench composition: both judges signed as JUDGE; no dissenting or separate opinion recorded.

M/S Bajrang Steel and Alloys Ltd. v. Union of India

Case brief

What is this about?

What did the court decide?

M/S Bajrang Steel and Alloys Ltd. v. Union of India

Case brief

What is this about?

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What the court decided

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