Biswajit Behera Vs ITO (Orissa High Court)
Orissa High Court held that challenge against order restoring the reassessment proceedings is not maintainable in absence of any substantial question of law. Accordingly, petition dismissed.
Facts- The present appeal is preferred against order passed by ITAT pertaining to assessment year 2012-13. Appeal before the Tribunal was against appellate order dated 21st September, 2023. On last day of the prescribed period, notice under section 148 in Income Tax Act, 1961 was issued. Petitioner contested that without considering and dealing with the objection, assessment order was made. The first appellate authority confirmed the assessment order.
Conclusion- In event, consideration of the objection renders satisfaction to the AO that the reopening does not result in enhancement, the proceeding will be appropriately closed.
Held that no substantial question of law arises for admission of the appeal.
FULL TEXT OF THE JUDGMENT/ORDER OF ORISSA HIGH COURT
1. Mr. Parida, learned advocate appears on behalf of appellant- assessee. He submits, his client seeks to prefer appeal against order dated 4th January, 2024 made by the Income Tax Appellate Tribunal, Cuttack Bench in ITA no.329/CTK/2023, pertaining to assessment year 2012-13.
2. Appeal before the Tribunal was against appellate order dated 21st September, 2023. On last day of the prescribed period, notice under section 148 in Income Tax Act, 1961 was issued to his client. He obtained reasons for belief and thereupon filed objection. Without considering and dealing with the objection, assessment order was made. The first appellate authority confirmed the assessment order, against which his client moved the Tribunal.
