COMMISSIONER OF INCOME TAX vs. M/S.NEELACHAL ISPAT NIGAM LTD.

In the result, this Income Tax Appeal is allowed, setting

Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE R.K.PATTANAIK

reopening of assessments for different assessment years, in the appeal filed by the assessee for the assessment year 2011-12, in the absence of any challenge from the Department, in respect of the years in which reassessment

BISWAJIT BEHERA vs. INCOME TAX OFFICER, WARD-4(2), BBSR

Bench: MR. JUSTICE ARINDAM SINHA,MR. JUSTICE SANJAY KUMAR MISHRA

reassessment in cases where search has been conducted. Thus, the legislature wanted the assessments/reassessments of search and seizure cases should be made with the prior approval of superior authorities which also means that the superior authorities should apply their minds on the material on the basis of which the officer is making the assessment and after due application of mind

NEELACHAL I.NIGAM L. vs. ASST.COMNR.OF I.TAX

Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE ADITYA KUMAR MOHAPATRA

reopen and the action of reassessment was suggested. 16 ITA No.6 of 2005 & other connected matters (G) Learned counsel would submit that as per Section 153A of the IT Act (as then prevailing was) the reassessment should have been completed within two years and in the instant case the assessment

PRINCIPAL COMNR. OF INCOME TAX, SAMBALPUR vs. M/S. BOUDH CO-OPERATIVE CENTRAL BANK LTD.

In the result, the appeal (APO/2/2023) is allowed and

Bench: : The Hon’Ble Acting Chief Justice T.S. Sivagnanam & The Hon’Ble Justice Hiranmay Bhattacharyya Date : 5Th April, 2023 Appearance : Mr. Pranit Bag Adv. Mr. Anujit Mookherji, Adv. ...For The Appellant Ms. Smita Das De, Adv. ...For The Respondent. The Court : This Intra-Court Appeal By The Writ Petitioner Is Directed Against The Order Dated 28Th November, 2022 In Wpo/2571/2022. The Appellant Had Filed The Writ Petition Challenging An Order Passed Under Section 148A(D) Of The Income Tax Act, 1961 (The ‘Act’) & The Consequential Notice Issued Under Section 148 Of The Act. The Learned Single Bench Dismissed The Writ Petition On The Ground That The Order Has Not Been Passed By An

reassessment proceedings. As pointed out earlier, the issue touching the jurisdiction of the Assessing Officer to reopen the assessment on the purported

PRINCIPAL COMMISSIONER OF INCOME TAX-1, BBSR vs. M/S. POSCO INDIA PVT. LTD.

The appeal is allowed and the

Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE MURAHARI SRI RAMAN

reassessment proceedings cannot be commenced. The assessee once again requested the assessing officer not to take any adverse view without providing the adverse finding/material in support of the allegation in the reasons for reopening

PRINCIPAL COMMISSIONER OF INCOME TAX-1,BHUBANESWAR vs. UTKAL MARINE PRIMARY FISH PRODUCTION AND MARKETING CO. OP. SOCIETY LTD.,JAGATSINGHPUR

In the result, the appeal is dismissed, leaving it open to the

Bench: : The Hon’Ble Chief Justice T.S. Sivagnanam & The Hon’Ble Justice Hiranmay Bhattacharyya Date : 9Th August, 2023 Appearance : Mr. Subash Agarwal, Adv. ..For The Appellant. Mr.Vipul Kundalia, Adv. Mr.Anurag Roy, Adv. ...For The Respondent. The Court : This Intra-Court Appeal By The Writ Petitioner Is Directed Against The Order Dated 8Th June, 2023 In Wpo No. 1120 Of 2023. The Appellant Had Filed The Writ Petition Challenging An Order Passed By The Respondent Assessing Officer Under Section 148A(D) Of The Income Tax Act, 1961 (The Act), Dated 31St March, 2023 For The Assessment Year 2016-17. The Writ Petition Has Been Dismissed By The Learned Single Bench On The Ground That The Assessee Has Ample

reopening proceedings which will be conducted by the Assessing Officer pursuant to the notice issued under Section 148 of the Act, dated 31st March, 2023. For the above reasons, we are of the view that the Learned Single Judge was right in not interfering with the order passed by the Assessing Officer under Section 148A