Double taxation is prohibited hence extraordinary jurisdiction under Article 226 and 227 invoked

Antarjyami Mohapatra Vs Central Board of Direct Taxes (Orissa High Court)

Orissa High Court entertained writ invoking extraordinary jurisdiction under Article 226 and 227 of the Constitution since tax is being assessed twice on the same transaction and double taxation is prohibited. Accordingly, order set aside.

Facts- Assailing the assessment order dated 21.03.2023 passed u/s. 147 and Section 144 r.w.s. 144B of the Income Tax Act, 1961, by the National Faceless Assessment Unit, New Delhi for the Assessment year 2018-19 in contravention of Section 48 ibi

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