In Mr. Chitrasen Parida, Advocate v. The Principal Commissioner Of Income Tax, Bhubaneswar And Another, the High Court (2022) decided the matter.
Decision: Principal Commissioner of Income Tax and others), the impugned notice under Section 148 of the Income Tax Act, 1961, which is beyond six years from the end of the assessment year in question and all other consequential orders are hereby quashed.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
Order No.
02.
IN THE HIGH COURT OF ORISSA AT CUTTACK
W.P.(C) No.7953 & 9121 of 2022
Jyoti Bikash Swain
…. Petitioner
Mr. Chitrasen Parida, Advocate
-versus-
The Principal Commissioner of Income Tax, Bhubaneswar and another
Opp. Parties
….
Mr. T.K. Satapathy, Sr. Standing Counsel
CORAM:
THE CHIEF JUSTICE
JUSTICE R.K.PATTANAIK
ORDER
27.04.2022
1. In view of the order of this Court dated 24[th] January 2022 in W.P.(C) No.20919 of 2021 and batch of writ petitions (M/s.Ambika Iron and Steel Pvt. Ltd. and others v. Principal Commissioner of Income Tax and others), the impugned notice under Section 148 of the Income Tax Act, 1961, which is beyond six years from the end of the assessment year in question and all other consequential orders are hereby quashed. Both the writ petitions are disposed of.
2. An urgent certified copy of this order be issued as per rules.
(Dr. S. Muralidhar)
Chief Justice
(R.K. Pattanaik)
Judge
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