Authority: High Court of Orissa, Cuttack
Order Date: 23 September 2026
Case Overview
- Petitioner: M/s. Scan Energy & Power Ltd., Bhubaneswar, represented by Senior Advocate Mr. Subir Palit and Advocate Mr. Ajit Kumar Kanungo.
- Opposite Party: Assessment Unit, Income Tax Department, National Faceless Assessment Centre, New Delhi & others, represented by Mr. A. Kedia, Jr. S.C.
- The petition sought redressal of a tax assessment matter; the Court observed that the factual issue involved a jurisdictional question that could not be decided by this Court.
- The petitioner requested permission to withdraw the writ petition and to pursue the matter before the appropriate authority.
Final Outcome
- The Court permitted the petitioner to withdraw the writ petition, granting liberty to prefer an appeal before the correct forum.
- The Court directed that any delay in filing the appeal be condoned liberally, acknowledging the petition was filed in the wrong forum.
- Consequently, the writ petition was dismissed as withdrawn.
Topics: Tax Litigation, Judicial Jurisdiction