The All Odisha Tax Bar Association v. The Union Of India

IN THE HIGH COURT OF ORISSA AT CUTTACK

WP(C) Nos.12963 and 15890 of 2018 The All Odisha Tax Bar Association & Another (In WP(C) No. 12963 of 2018) ....

Petitioners None -versusThe Union of India & Others ....

Opposite Parties Mr. T.K. Satapathy, Senior Standing Counsel for Income Tax Department The All Odisha Tax Bar Association & Another (In WP(C) No. 15890 of 2018) ..... Petitioners None -verssusThe Union of India & Others ..... Opposite parties Mr. T.K. Satapathy, Senior Standing Counsel for Income Tax Department

CORAM:

THE CHIEF JUSTICE JUSTICE M. S. RAMAN Order No.

ORDER

13.12.2022 05.

1. None appears for the Petitioners.

2. Mr. T.K. Satapathy, learned Senior Standing Counsel for the Department has drawn the attention of this Court to the judgment of the Madras High Court in K. Nirai Mathi Azhagan vs. The Union of

India and Others; MANU/TN/0721/2020 negativing the challenge to the validity of Section 234(F) of the Income Tax, 1961.

3. Since none appears for the Petitioners, the writ petitions are dismissed for non-prosecution.

(Dr. S. Muralidhar) Chief Justice (M. S. Raman) Judge AKS/Laxmikanta