2023 (2) TMI 1402 - HC - Income Tax

Application filed seeking modification of the order 2023 (2) TMI 1401 - ORISSA HIGH COURT - HELD THAT - The order dated 1st February 2023 passed in W.P.(C) No.2544 of 2023 is modified/corrected and be read as under - 1. The memo of appearance filed by Mr. S. S. Mohapatra learned Senior Standing Counsel for the Opposite Parties-Revenue Department is taken on record. 2. In view of the order passed by this Court on 1st December 2022 in a batch of writ petitions of which W.P.(C) No.9191 of 2022 (Kailash Kedia v. Income Tax Officer) was a lead matter and the subsequent order dated 10th January 2023 passed in W.P.(C) No.36314 of 2022 (Shiv Mettalicks Pvt. Ltd. Rourkela v. Principal Commissioner of Income Tax Sambalpur) the Court declines to entertain the present writ petition but leaves it open to the Petitioner to raise all grounds available to the Petitioner in accordance with law including the grounds urged in the present petition at the appropriate stage as explained by the Court in those orders. 3. The writ petition is disposed of in the above terms. Issue urgent certified copy of this order as per rules.

Summary

The Orissa High Court, through an order dated 2023, modified its earlier order of 1st February 2023 in W.P.(C) No.2544 of 2023. The Court took on record the memo of appearance filed by Mr. S. S. Mohapatra, Senior Standing Counsel for the Revenue Department. Relying on its prior rulings-specifically the 1st December 2022 order in W.P.(C) No.9191 of 2022 (Kailash Kedia v. Income Tax Officer) and the 10th January 2023 order in W.P.(C) No.36314 of 2022 (Shiv Mettalicks Pvt. Ltd. v. Principal Commissioner of Income Tax)-the Court "declines to entertain the present writ petition," but explicitly "leaves it open to the Petitioner to raise all grounds available... at the appropriate stage as explained by the Court in those orders." The writ petition was disposed of accordingly.