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Whether penalty u/s 270A can be invoked on the estimated addition

Income tax assessments often lead to disagreements between taxpayers and the Income Tax Department. In many cases, the Assessing Officer (A.O.) makes additions...
HomeHigh CourtOrissa High CourtMenaka Moharana vs State Of Odisha And Others .... Opp. ... on...

Menaka Moharana vs State Of Odisha And Others …. Opp. … on 27 February, 2026


Orissa High Court

Menaka Moharana vs State Of Odisha And Others …. Opp. … on 27 February, 2026

Author: K.R. Mohapatra

Bench: K.R. Mohapatra

                  IN THE HIGH COURT OF ORISSA AT CUTTACK
                              W.P.(C) NO.4275 OF 2026
                 Menaka Moharana                   .... Petitioner

                                              Mr. Biplaba P.B. Bahali Advocate
                                            -versus-
                 State of Odisha and others                 ....      Opp. Parties
                                                     Mr. Swayambhu Mishra,
                                                  Additional Standing Counsel
                           CORAM:
                           JUSTICE K.R. MOHAPATRA
                           JUSTICE SANJAY KUMAR MISHRA
                                    ORDER
Order No.                          27.02.2026


 01.        1.       This matter is taken up through hybrid mode.

2. Petitioner, in this writ petition, prays for restraining the
Competent Authority Land Acquisition-cum-Tahasildar Sadar
Cuttack (Opposite Party No.3) from disbursing the land acquisition
compensation amount as per the notice dated 17thApril, 2025 for
the land acquired for National Highway (Four Lane Green Field
Highway Cuttack- Kandarpur, Economic Corridor) Project.

3. It is submitted by Mr. Bahali, learned counsel for the
Petitioner that award under Section 3-G of the National Highways
Act, 1956 (for brevity, ‘the Act’) has been passed in favour of the
vendor of the Petitioner in L.A. Case No.01/23, though before
publication of notice under Section 3-A of the Act, the Petitioner
had purchased the land and was in possession over the same.

4. A civil suit is also pending against the legal heirs of the
deceased vendor and an interim order of status quo is operating.

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5. The said fact was brought to the notice of the Competent
Authority, Land Acquisition (Opposite Party No.3). But instead of
referring the matter to the Civil Court for adjudication, the
Competent Authority, Land Acquisition (Opposite Party No.3) is
bent upon to disburse the land acquisition compensation in favour
of the legal heirs of the vendor.

6. In course of hearing Mr. Bahali, learned counsel for the
petitioner prays for withdrawal of the writ petition to file a properly
constituted application under Section 3-H (4) of the Act before the
Competent Authority Land Acquisition-cum- Tahasildar, Cuttack
Sadar (Opposite Party No.3) for referring the matter to the Civil
Court for adjudication of the dispute.

7. In view of the above, writ petition is disposed of with an
observation that in the event of the Petitioner files an application
Under Section 3-A (4) of the Act, the same shall be considered in
accordance with law.

8. Issue urgent certified copy of this order on proper
application.

(K.R. Mohapatra)
Judge

(S.K Mishra)
Judge

Sashikant

Signature Not Verified
Digitally Signed
Signed by: HIMANSU SEKHAR DASH
Designation: Personal Assistant
Reason: Authentication
Location: OHC
Date: 27-Feb-2026 20:33:26
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