Deepak Steel And Power Limited vs Central Board Of Direct Taxes on 2 April, 2025

Supreme Court – Daily Orders

Deepak Steel And Power Limited vs Central Board Of Direct Taxes on 2 April, 2025

                                          IN THE SUPREME COURT OF INDIA
                                          CIVIL APPELLATE JURISDICTION

                                       CIVIL APPEAL NO.5177 OF 2025
                                        (@SLP(C) No.5632/2023)

     DEEPAK STEEL AND POWER LIMITED                                       APPELLANT(S)

                                                      VERSUS

     CENTRAL BOARD OF DIRECT TAXES & ORS.                                 Respondent(s)


                                                    WITH
                                       CIVIL APPEAL NO.5178 OF 2025
                                          (@SLP(C) No. 5775/2023)

                                                      WITH

                                       CIVIL APPEAL NO.5179 OF 2025
                                          (@SLP(C) No. 5573/2023)


                                                 O R D E R

1. Leave granted.

2. These appeals arise from the order passed by the High Court of

Orissa at Cuttack in Writ Petition (C) Nos. 2446 of 2023, 2543 of

2023 dated 1.2.2023 and 2544 of 2023 dated 10.02.2023 respectively

by which the High Court disposed of the original writ petitions in

the following terms:-

“1. The memo of appearance filed by Mr. S. S. Mohapatra,
learned Senior Standing Counsel for Revenue Department on
behalf of Opposite Parties is taken on record.

2. In view of the order passed by this Court on 1st
December, 2022 in a batch of writ petitions of which W.P.(C)
No.9191 of 2022 (Kailash Kedia v. Income Tax Officer) was a
lead matter and the subsequent order dated 10th January,
2023 passed in W.P.(C) No.36314 of 2022 (Shiv Mettalicks
Pvt. Ltd., Rourkela v. Principal Commissioner of Income Tax,
Sambalpur), the Court declines to entertain the present writ
Signature Not Verified
petition, but leaves it open to the Petitioner to raise all
Digitally signed by
CHANDRESH
Date: 2025.04.15
grounds available to the Petitioner in accordance with law
17:51:47 IST
Reason: including the grounds urged in the present petition at the
appropriate stage as explained by the Court in those orders.

3. The writ petition is disposed of in the above terms.”

3. We heard Mr. Saswat Kumar Acharya, the learned counsel

appearing for the appellants(assessee) and Mr. Chandrashekhar, the

learned counsel appearing for the revenue.

4. The learned counsel appearing for the revenue with his usual

fairness invited the attention of this Court to a three judge bench

decision of this Court in Union of India and Ors. v. Rajeev Bansal,

reported in 2024 SCC OnLine SC 2693, more particularly, paragraph

19(f) which reads thus:-

“19. (f) The Revenue concedes that for the assessment year 2015-
2016, all notices issued on or after April 1, 2021 will have to
be dropped as they will not fall for completion during the
period prescribed under the Taxation and other Laws (Relaxation
and Amendment of Certain Provisions) Act, 2020.”

5. As the revenue made a concession in the aforesaid decision

that is for the assessment year 2015-2016, all notices issued on or

after 1st April, 2021 will have to be dropped as they would not fall

for completion during the period prescribed under the taxation and

other laws (Relaxation and Amendment of certain Provisions Act,

2020). Nothing further is required to be adjudicated in this matter

as the notices so far as the present litigation is concerned is

dated 25.6.2021.

6. In view of the aforesaid, in such circumstances referred to

above the original writ petition nos.2446 of 2023, 2543 of 2023

and 2544 of 2023 respectively filed before the High Court of Orissa

at cuttack stands allowed.

7. The impugned notice therein stands quashed and set aside.

8. The relief in terms of prayer (a) is granted.

9. The appeals stand disposed of in the above terms.

10. Pending application(s), if any, stand disposed of.

……………………………………………J.
[J.B. PARDIWALA]

……………………………………………J.
[K.V. VISWANATHAN]

New Delhi
02nd April, 2025

cd
ITEM NO.11 COURT NO.13 SECTION XI-A

S U P R E M E C O U R T O F I N D I A
RECORD OF PROCEEDINGS

Petition for Special Leave to Appeal (C) No.5632/2023

[Arising out of impugned final judgment and order dated 01-02-2023
in WP(C) No. 2446/2023 passed by the High Court of Orissa at
Cuttack]

DEEPAK STEEL AND POWER LIMITED Petitioner(s)

VERSUS

CENTRAL BOARD OF DIRECT TAXES & ORS. Respondent(s)

WITH
SLP(C) No. 5775/2023 (XI-A)
IA No.60661/2023-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT

SLP(C) No. 5573/2023 (XI-A)
FOR ADMISSION and I.R. and IA No.58265/2023-EXEMPTION FROM FILING
C/C OF THE IMPUGNED JUDGMENT

Date : 02-04-2025 This petition was called on for hearing today.

CORAM :

HON’BLE MR. JUSTICE J.B. PARDIWALA
HON’BLE MR. JUSTICE K.V. VISWANATHAN

For Petitioner(s) : Mr. Saswat Kumar Acharya, Adv.

Mr. Abhijeet Agarwal, Adv.

Mr. Dhananjay Bhaskar Ray, AOR

For Respondent(s) : Mr. N Venkatraman, A.S.G.
Mr. Rupesh Kumar, Sr. Adv.

Mr. Chandrashekhar, Adv.

Mr. Raj Bahadur Yadav, AOR
Mr. Shashank Bajpai, Adv.

Mr. Udai Khanna, Adv.

Mr. Navanjay Mahapatra, Adv.

Mr. Aditya Shankar Dixit, Adv.

UPON hearing the counsel the Court made the following
O R D E R

1. Leave granted.

2. The appeals are disposed of in terms of the signed order. The
operative part of the order is as under:-

“6. In view of the aforesaid, in such circumstances
referred to above the original writ petition nos.2446
of 2023, 2543 of 2023 and 2544 of 2023 respectively
filed before the High Court of Orissa at cuttack
stands allowed.

7. The impugned notice therein stands quashed and
set aside.

8. The relief in terms of prayer (a) is granted.

9. The appeals stand disposed of in the above
terms.”

3. Pending application(s), if any, stand disposed of.

(CHANDRESH)                                     (POOJA SHARMA)
ASTT. REGISTRAR-cum-PS                        COURT MASTER (NSH)

(Signed order is placed on the file)