Hindustan Agencies, Rairangpur v. Acit Dcit, Central Circle Aayakar Bhawan, Sambalpur

IN THE HIGH COURT OF ORISSA AT CUTTACK

W.P.(C) No.9383 of 2022 Hindustan Agencies, Rairangpur ....

Petitioner Ms. K.R. Choudhury, Advocate -versusACIT/DCIT, Central Circle, Sambalpur and another ....

Opposite Parties Mr. R. Chimanka, Senior Standing Counsel along with Mr. A. Kedia, Junior Standing Counsel

CORAM:

THE CHIEF JUSTICE JUSTICE R.K. PATTANAIK

ORDER

06.07.2022 Order No.

02.

1. It is seen that a show cause notice was issued on 18th March 2022 with a hearing date given on 21st March 2022, thus giving only three days time to file a reply. The Petitioner had prayed for fifteen days time by its short reply dated 21st March 2022, but that was declined and on 30th March 2022 itself, the impugned assessment order was passed.

2. In the circumstances, the Court is of the view that the time given to the Petitioner to respond to the show cause notice was insufficient and on that short ground, the impugned assessment order is hereby set aside. The matter is remanded to the Assistant Commissioner of Income Tax, Central Circle, Sambalpur and will be taken up for hearing on 16th August, 2022. A detailed reply to the show cause notice will be filed by the Petitioner by that date and no further time will be granted for that purpose. The fresh

assessment order in accordance with law after hearing the Petitioner shall be passed within a period of four months thereafter.

3. The writ petition is disposed of in the above terms.

4. Issue urgent certified copy of this order as per rules. (Dr. S. Muralidhar) Chief Justice (R.K. Pattanaik) Judge S.K. Guin