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 ibid., as same income could not be made to suffer taxation again for the Assessment year 2019-20 basing on information available in Form 26AS in the web portal of the Income Tax Department, the petitioner has come up before this Court by way of filing this writ petition under Articles 226 and 227 of the Constitution of India.
Conclusion- Held that as the documents enclosed to the writ petition ex facie demonstrates that the tax liability has been discharged in the Assessment Year 2019-20 but not in the Assessment Year 2018-19, there is every likelihood of tax being assessed twice on the same transaction, in order to avoid piquant situation faced by the assessee, this Court is inclined to exercise its discretion by invoking powers under Article 226 of the Constitution of India. Having thus entertained the writ petition, it is to impress upon that proper and sufficient opportunity being not afforded to the petitioner and/or his representative, the impugned Order dated 21.03.2023, is liable to be set aside and this Court does so.
