Case Law Details
Case Name : Charana Panda (HUF) Vs ITO (Orissa High Court)
Related Assessment Year :
Courts :
All High Courts Orissa High Court
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Charana Panda (HUF) Vs ITO (Orissa High Court)
1. The Petitioner contends that there is violation of Section 148-A of the Income Tax Act, 1961 (‘Act’) and also that the proceedings are time barred. The competency of the officer who issued notice under Section 148 of the Act is also questioned.
2. Issue notice.
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Why the professional bodies and Business bodies not challenging the constitutional validity of the provisions of The Taxation And Other Laws (Relaxation And Amendment Of Certain Provisions) Act, 2020 and issue of notice u/s 148 without appreciating the applicability of Finance Act, 2021, unitedly before the Hon’ble Supreme Court. Because on that issue there are petitions before various hon’ble High Courts like Delhi, Bombay, Calcutta, Madras, Karnataka, Orisa, MP, Gujrat etc Also the issue is in relation to Central Act and if the high courts decide the issue differently in their jurisdiction, the issue become challengeable for all. So there fore there should be universal call in the interest of whole of the business society. Or there should be a Suo moto call from the Hon’ble Supreme Court considering the issue in general public and also the State interest.