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2023 Supreme(Ori) 336

IN THE HIGH COURT OF ORISSA AT CUTTACK
S.MURALIDHAR, CJ., M.S.RAMAN, J.
Siksha ‘O’ Anusandhan, Bhubaneswar - Petitioner
Versus 
Commissioner of Income Tax, Bhubaneswar and Another – Respondent 
W.P.(C) No. 156 of 2013
Decided on : 05-01-2023

Advocates Appeared:
For the Appellant :Mr. Sidhartha Ray, Senior Advocate
For the Respondent: Mr. R.S. Chimanka, Senior Standing Counsel Mr. Abinash Kedia, Junior Standing Counsel

The High Court emphasized the necessity for consistent adjudication in related cases, disposing of the writ petition based on an earlier common order.

Headnote:(A) Income Tax Act, 1961 - Petitioner filed a writ petition against the Commissioner of Income Tax - The writ petition was disposed of in adherence to the common order passed in a related matter. (Para 13)

(B) Writ Petition - The High Court confirmed that the orders concerning the petitioner and related matters are interconnected and should be resolved consistently.

Facts of the case:
The petitioner challenged the actions of the Commissioner of Income Tax through a writ petition, which was resolved along with another matter.

Findings of Court:
The High Court disposed of the writ petition in line with the common order of a previous case.

Issues: The main issue was the interrelation of the current petition with an earlier identical case.

Ratio Decidendi: The court emphasized the need for consistency in adjudication when cases are related, consolidating similar legal issues.

Result: Writ petition disposed of.

Table of Content
1. the writ petition is resolved by the common order. (Para 13)

ORDER :

13. The writ petition is disposed of in terms of the common order passed today in W.P.(C) No.6519 of 2012 including the present petition.

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