Authority: High Court of Orissa at Cuttack
Order Date: 23 September 2026
Case Overview
- Petitioner: M/s. Scan Energy & Power Ltd., Bhubaneswar, represented by Senior Advocate Mr. Subir Palit and Adv. Mr. Ajit Kumar Kanungo.
- Opposite Party: Assessment Unit, Income Tax Department, National Faceless Assessment Centre, New Delhi & Anr.
- Nature of Proceeding: Writ Petition (W.P.(C) No.6179 of 2026) seeking redress against the Income Tax Department’s assessment actions.
- Key Observations: The Court noted that the factual issues raised involve a jurisdictional question that the High Court is not empowered to decide. Consequently, the matter cannot be adjudicated by this Court.
Final Outcome
- The Court permitted the petitioner to withdraw the writ petition, granting liberty to prefer an appeal before the appropriate authority.
- The Court directed that any delay in filing the appeal be condoned liberally, acknowledging that the petitioner approached the wrong forum.
- The writ petition is dismissed as withdrawn, subject to the above liberty.
Topics: Court Proceedings, Tax Litigation