Laxmi Narayan Agency v. Income Tax Officer,Angul

IN THE HIGH COURT OF ORISSA AT CUTTACK

W.P.(C) No.16006 of 2016 Sri Laxmi Narayan Agency ....

Petitioner Mr. Siddhartha Ray, Advocate -versusThe Income Tax Officer, Angul Ward, Angul and others ....

Opposite Parties Mr. S.S. Mohapatra, Senior Standing Counsel

CORAM:

THE CHIEF JUSTICE JUSTICE R.K. PATTANAIK

ORDER

03.01.2022 05.

1. In the Petitioner-Assessee's own case i.e. W.P.(C) No.16139 Order No.

of 2016 for the assessment year 2011-12, this Court for the reasons stated therein by a separate order passed today has set aside the re-assessment order. For the same reasons, the impugned re-assessment order dated 23rd August 2016 for the assessment year (AY) 2012-13 and the consequential demand notices are hereby set aside.

2. The writ petition is accordingly allowed. But, in the circumstances, with no order as to costs.

3. An urgent certified copy of this order be issued as per rules. (Dr. S. Muralidhar) Chief Justice ( R.K. Pattanaik ) Judge S.K. Guin