Regulated Market Committee, Attabira V. ITO, Ward Bargarh, Income Tax Office, Bargarh and others

WP(C)/2119/2026

AI Insights

The case involves M/s. Regulated Market Committee, Attabira, the petitioner, challenging an assessment order dated 05.03.2025 through a writ petition. The petitioner had previously filed an appeal against this order, which was still pending. Additionally, the petitioner sought a stay on the recovery of the assessed amount under Section 220(6) of the Income Tax Act, which was partially granted with a directive to deposit 20% of the outstanding demand. However, a subsequent order from the Principal Commissioner of Income Tax stayed the recovery of the outstanding demand until the appeal's disposal, rendering the writ petition's issues infructuous.

• Counselvise Citation: [] 140 COUNSELVISE.COM (IT) 834700 (HC-ODISHA)
• Appeal Type: Others
• Pronouncement Date: 02-02-2026
• Assessment Year: misc
• Laws Referred To: Income Tax Act
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: AVINASH KEDIA
• Assessee Lawyers: JAGABANDHU SAHOO; KAJAL SAHOO
• Keywords: Assessment Order; Non application of mind; Pending appeal; Stay of recovery; Tax Exemption
• Section: 220(6)

Judgement Text

" Page 1 of 2 IN THE HIGH COURT OF ORISSA AT CUTTACK W.P.(C) No.2119 of 2026 M/s. Regulated Market Committee, Attabira …. Petitioner Represented by Adv.– Mr. Jagabandhu Sahoo, Senior Advocate Ms. Kajal Sahoo, Advocate -Versus- ITO, Ward Bargarh, Income Tax Office, Bargarh and others …. Opposite Parties Represented by Adv.– Mr. Avinash Kedia, Junior Standing Counsel CORAM: HON’ BLE THE CHIEF JUSTICE AND HON’BLE MR. JUSTICE MURAHARI SRI RAMAN Order No. ORDER 02.02.2026 01. 1. Challenging the assessment order dated 05.03.2025, the petitioner filed an appeal before the Commissioner of Income Tax (Appeals) on 05.04.2025 which is still pending. 2. After filing the said appeal, the petitioner approached the Assessing Officer under Section 220(6) of the Income Tax Act for stay of recovery of the amount assessed in the said impugned assessment order, which appears to have been disposed of on 07.01.2026 with the specific direction to deposit 20% of the outstanding demand on or before 23rd January, 2026. 3. The said order is assailed in the instant writ petition on multiple grounds including the non application of mind and the prima facie Printed from counselvise.com Page 2 of 2 materials have been produced which would corroborate that the petitioner is exempted from the purview of the tax to be levied upon it. 4. Amidst the pendency of the instant writ petition, our attention is drawn to a letter dated 29.01.2026 issued by the Income Tax Officer, Bargarh Ward, Bargarh that the Principal Commissioner of Income Tax, Sambalpur has directed vide his letter dated 29.01.2026 to grant stay for recovery of the outstanding demand for the assessment year 2020-21 till the disposal of the appeal pending before the Commissioner of Income Tax (Appeals). Since the demand in terms of the said assessment order is stayed with the specific direction to operate till the disposal of the appeal, the impugned order appears to have become infructuous and/or superseded by the said subsequent order. 5. We do not find any justification in adjudicating upon the issues raised in the instant writ petition as the petitioner has already been protected against the recovery of the demanded tax amount. 6. The writ petition is accordingly disposed of. (Harish Tandon) Chief Justice (M.S. Raman) Judge S.K. Jena/Secy. Printed from counselvise.com Digitally Signed Signed by: SANJAY KUMAR JENA Designation: SECRETARY Reason: Authentication Location: High Court of Orissa, Cuttack Date: 04-Feb-2026 10:58:01 Signature Not Verified "