Jaya Chandra Behera v. Principal Chief Commissioner Of Income Tax, Odisha

IN THE HIGH COURT OF ORISSA AT CUTTACK

W.P.(C) No.23356 of 2022 Jaya Chandra Behera ....

Petitioner M/s. C. Parida and associate, Advocates -versusPrincipal Chief Commissioner of Income Tax, Bhubaneswar and others ....

Opposite Parties Mr. Sidharth Sankar Mohapatra, Senior Standing Counsel for IT Department

CORAM:

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

ORDER

31.10.2022 01.

1. Mr. Sidharth Sankar Mohapatra, learned Senior Standing Counsel for Income Tax Department enters appearance for the Opposite Parties and files his appearance memo in Court today, which is taken on record.

2. The challenge in the present petition is to Annexure-3, which is an assessment order under Section 147 read with Section 144B of the Income Tax Act, 1961 (Act) dated 26th March, 2022 for the Assessment Year (AY) 2014-15.

3. Admittedly, the impugned order is an appealable one.

4. Consequently, permitting the Petitioner to avail of the remedy of an appeal against the said impugned order and reserving the right of the Petitioner to raise all pleas including the points urged in the present petition before the Appellate Authority in

accordance with law, this Court declines to interfere at this stage.

5. Accordingly, the petition is disposed of.

(Dr. S. Muralidhar) Chief Justice (M. S. Raman) Judge M. Panda