Case Law Details
Acharya Harihar Regional Centre for Cancer Research and Treatment Society Vs Union of India (Orissa High Court)
In the present case, it was wrongly noted that the Assessee has not filed any return of income, when in fact Assessee had filed its return. It was further wrongly noted that the Assessee has not preferred appeal against the assessment order when in fact the Petitioner had filed the aforementioned appeal. With both the grounds on which the impugned order under Section 270A of the Act has been passed, being non-existent and there being an erroneous premise on which the NFAC is proceeded, the Court has no hesitation in holding that the impugned order dated 1st April, 2022 is unsustainable in law. It is, accordingly, set aside.
FULL TEXT OF THE JUDGMENT/ORDER OF ORRISSA HIGH COURT
1. The challenge in the present writ petition is to an order dated 1st April, 2022 passed by the National Faceless Assessment Centre, Delhi (NFAC) under Section 270A of the Income Tax Act, 1961 (Act) levying a penalty of Rs.16,24,58,324/- for the assessment year 2018-19.
2. It may be noted here that, while directing notice to issue in the petition on 21st April, 2022 it is directed that no coercive action would be taken against the Petitioner pursuant to the aforementioned order.
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