No Two Assessment Orders for the Same Tax Period Can Operate Simultaneously: Orissa HC Invalidates Ex Parte Order

The Orissa High Court has invalidated an ex-parte order, ruling that no two assessment orders for the same tax period can operate simultaneously. This significant decision upholds the principle of finality and consistency in tax assessments. An ex-parte order, made in the absence of a party, cannot supersede or coexist with another valid assessment for the same period. The court's ruling prevents arbitrary or conflicting assessments, ensuring that taxpayers face a clear and singular tax liability for a given period, reinforcing procedural fairness and preventing harassment from multiple or invalid demands.