Mr. P. Mohanty, Advocate v. Deputy Commissioner Of Income Tax, Circle-I, Bhubaneswar And Others
High Court
14 Mar 2022 In favour of: Assessee
Forum / Bench
High Court · cisnc
Parties
Mr. P. Mohanty, Advocate v. Deputy Commissioner Of Income Tax, Circle-I, Bhubaneswar And Others
Date of order
14 Mar 2022
Assessment year(s)
2013-14
Outcome
Allowed
The order — as passed by the High Court
Case summary
In Mr. P. Mohanty, Advocate v. Deputy Commissioner Of Income Tax, Circle-I, Bhubaneswar And Others, the High Court (2022) allowed the appeal. The decision went in favour of the assessee.
Decision: The writ petition is accordingly allowed.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
Sections referenced in this judgment
IN THE HIGH COURT OF ORISSA AT CUTTACK
W.P.(C) No.720 of 2022
Capital Co-operative Housing Ltd. and another
Petitioners
….
Mr. P. Mohanty, Advocate
-versus-
Deputy Commissioner of Income Tax, Circle-I, Bhubaneswar and others
….Opposite Parties
Mr. T.K. Satapathy,
Sr. Standing Counsel Income Tax
CORAM: THE CHIEF JUSTICE JUSTICE A.K. MOHAPATRA
Order No.
02.
ORDER
14.03.2022
1. In the present case, notice under Section 148 of the Income Tax Act 1961 dated 30[th] March, 2021 for the assessment year 2013-14, which more than six years after expiry of the assessment year in question, has been challenged. In similar circumstances vide order dated 24[th]January, 2022 in W.P.(C) No.20919 of 2021(M/s. Ambika Iron and Steel Pvt. Ltd. v. Principal Commissioner of Income Tax and othersand other batch of similar cases) and order dated 8[th] September, 2021 in W.P.(C) No.26533 of 2021 (Biswajit Karmakar vrs. The Principal Chief Commissioner of Income Tax, Bhubaneswar and others), this Court has quashed identical notices.
Page 1 of 2
2. In such view of the matter, the impugned notice and all consequential steps taken thereunder stands quashed.
3. The writ petition is accordingly allowed.
4. Issue urgent certified copy as per Rules.
(Dr. S. Muralidhar)
Chief Justice
( A.K. Mohapatra )
Judge
R.K. Singh/Jagabandhu
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