Mr. J.m. Patnaik, Advocate v. The Principal Chief Commissioner Of Income Tax, Bhubaneswar And Others
High Court
08 Sep 2021 In favour of: Unclear
Forum / Bench
High Court · cisnc
Parties
Mr. J.m. Patnaik, Advocate v. The Principal Chief Commissioner Of Income Tax, Bhubaneswar And Others
Date of order
08 Sep 2021
Assessment year(s)
2013-14
Outcome
Other
Case summary
In Mr. J.m. Patnaik, Advocate v. The Principal Chief Commissioner Of Income Tax, Bhubaneswar And Others, the High Court (2021) decided the matter.
Decision: The writ petition is disposed of in the above terms.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
Sections referenced in this judgment
The order — as passed by the High Court
Order No.
02.
IN THE HIGH COURT OF ORISSA AT CUTTACK
W.P.(C) No.26533 of 2021
Sri Biswajit Karmakar
Petitioner
….
Mr. J.M. Patnaik, Advocate
-versus-
The Principal Chief Commissioner of Income Tax, Bhubaneswar and others
Opp. Parties
….
Mr. R.S. Chimanka, Sr. SC, CT & GST
CORAM:
THE CHIEF JUSTICE
JUSTICE B.P. ROUTRAY
ORDER
08.09.2021
1. Issue notice. Mr. Chimanka accepts notice on behalf of
Opposite Parties.
2. The challenge in the present petition is to a notice dated 31[st]March, 2021 issued under Section 148 of the Income Tax Act, 1961 (‘Act’) which seeks to reopen the assessment for the Assessment Year 2013-14. Clearly, on the face of it, the initiation of the proceedings under Section 148 of the Act is time barred. Mr. Chimanka is unable to defend the impugned notice on this ground. It is accordingly sets aside.
3. The writ petition is disposed of in the above terms.
(Dr. S. Muralidhar)
Chief Justice
(B.P. Routray)
Judge
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