Nirmal Kumar Kar Vs ITO (Orissa High Court)
In the case Nirmal Kumar Kar Vs ITO, the Orissa High Court issued a stay on income tax proceedings initiated under Section 148A(d) of the Income Tax Act, 1961, following a claim by the petitioner that there was no record of a notice issued under Section 148A(b) as required. The petitioner, represented by senior advocate Mr. Sahoo, contended that although the Income Tax Department’s online portal showed a notice under Section 148 as of March 27, 2023, it lacked any reference to the issuance of a prior notice under Section 148A(b), which was purportedly dated March 2, 2023. Arguing for immediate intervention, Mr. Sahoo sought a stay on the proceedings, citing procedural lapses by the revenue authorities. Representing the revenue, Junior Standing Counsel Mr. Kedia countered this claim, asserting that the notice under Section 148A(b) was indeed issued but requested an adjournment to provide supporting evidence. Considering the petitioner’s argument based on portal disclosures, the Court granted a temporary stay on the proceedings until the next scheduled hearing on November 13, 2024, where further deliberations on the matter will occur. This stay order reflects the court’s intent to ensure procedural compliance, specifically in the issuance and documentation of notices critical to tax proceedings under Sections 148 and 148A of the Income Tax Act.
