ANUPAMA PATTANAIK V. PRINCIPAL COMMISSIONER OF INCOME TAX, BBSR

WP(C)/29941/2023

AI Insights

The case involves Anupama Pattanaik, the petitioner, who filed a writ petition against the Principal Commissioner of Income Tax, Odisha, and others, seeking to quash an impugned letter (Annexure-5) and requesting a rectification order within a stipulated time. The petitioner argued that the letter was barred by limitation. The respondents, through their counsel, referenced CBDT Circular No.4 of 2012, indicating that steps were being taken to address the issue legally. Both parties agreed to dispose of the petition based on the counter affidavit's Paragraph-7, which detailed the ongoing rectification proceedings under section 154 of the Income Tax Act, despite initial system constraints.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 747428 (HC-MISC)
• Appeal Type: Others
• Pronouncement Date: 04-12-2023
• Assessment Year: misc
• Laws Referred To: I.T. Act
• Result in Favour of: Partly Allowed
• Court: HIGH COURT
• Department Lawyers: T K SATAPATHY
• Assessee Lawyers: KANANBALA CHOUDHURY
• Keywords: Barred by limitation; Rectification Order; Quashing of letter; CBDT Circular No.4 of 2012
• Section: 154; 154(7)

Judgement Text

" Page 1 of 1 IN THE HIGH COURT OF ORISSA AT CUTTACK W.P.(C) No.29941 of 2023 Anupama Pattanaik …. Petitioner Ms. Kananbala Roy Choudhury, Advocate -versus- Principal Commissioner of Income Tax, Odisha and others …. Opposite Parties Mr. T. K. Satapathy, Senior Standing Counsel CORAM: ACTING CHIEF JUSTICE DR. B. R. SARANGI MR. JUSTICE MURAHARI SRI RAMAN Order No. ORDER 04.12.2023 04. 1. The matter is taken up through hybrid mode. 2. Heard Ms. Kananbala Roy Choudhury, learned counsel for the Petitioner and Mr. T. K. Satapathy, learned Senior Standing Counsel for the Opposite Parties. 3. The Petitioner has filed this writ petition praying for quashing of the impugned letter under Annexure-5 and further seeking for a direction to the Opposite Parties to issue order of rectification within a stipulated time. 4. Ms. Choudhury has contended the impugned letter under Annexure-5 is barred by limitation and, therefore, the Petitioner has approached this Court by filing the present petition praying for quashing of the same. 5. With reference to Paragraph-7 of the counter affidavit filed by Opposite Parties No.1 to 3, Mr. Satapathy has contended that in view of the CBDT Circular No.4 of 2012 dated 20th June, 2012, necessary steps are being taken in accordance with law to sort out the issue. Page 2 of 2 6. Both learned counsel for the parties have conceded that the present petition may be disposed of in terms of Paragraph-7 of the aforementioned counter affidavit. For ready reference, the said Paragraph-7 is quoted hereunder: “7. That it is humbly submitted that the petitioner has not filed any application before the Opp. Party No. 2 requesting for rectification of order passed by the CPC u/s. 154 of the I.T. Act dated 19.12.2014 during the period 07.01.2015 to 31.01.2020. The petitioner filed rectification petition during the month of February 2020 for the assessment year 2014- 15 which was time barred on 31.10.2019. However, the case of the petitioner falls within the purview of CBDT Circular No. 4 of 2012 dated 20.06.2012 which enables the AO to carry out rectification in certain cases beyond the prescribed time limits u/s. 154(7) of the I.T. Act. Accordingly, rectification proceedings u/s. 154 of the I.T. Act has been initiated in AST module of ITD. However, while initiating the rectification proceeding in AST, a message showing “This rectification application is time barred, so you cannot proceed with rectification”. In this regard, a ticket has been raised in ITBA helpdesk in which reply is awaited. As soon as reply is received, the application of the petitioner will be disposed of immediately.” 7. As conceded by learned counsel for the parties and in view of the averments made in Paragraph-7 of the counter affidavit as quoted hereinabove, the writ petition stands disposed of in terms thereof. (DR. B. R. SARANGI) ACTING CHIEF JUSTICE (M. S. RAMAN) JUDGE M. Panda Digitally Signed Signed by: MRUTYUNJAYA PANDA Designation: Secretary Reason: Authentication Location: High Court of Orissa, Cuttack Date: 05-Dec-2023 16:52:07 Signature Not Verified "