Case Law › High Court › Mr. P. Mohanty, Advocate v. Opp. Parties

Mr. P. Mohanty, Advocate v. Opp. Parties

High Court 29 Mar 2022 In favour of: Unclear

Forum / Bench

High Court · cisnc

Parties

Date of order

29 Mar 2022

Assessment year(s)

—

Outcome

Other

The order — as passed by the High Court

Case summary

In Mr. P. Mohanty, Advocate v. Opp. Parties, the High Court (2022) decided the matter.

Summary auto-generated from the order below — read the full judgment for the complete reasoning.

Sections referenced in this judgment

Section 148 case law →

Order No. 04. IN THE HIGH COURT OF ORISSA AT CUTTACK W.P.(C) No.41114 of 2021 Ravi Metallics Limited …. Petitioner Mr. P. Mohanty, Advocate -versus- Opp. Parties Income Tax Officer, Ward-1, Rourkela and others …. Mr.S.S. Mohapatra, Sr. Standing Counsel CORAM: THE CHIEF JUSTICE JUSTICE R.K.PATTANAIK ORDER 26.04.2022 I.A. No.5128 of 2022 1. This is an application for modification of order dated 29[th]March, 2022 passed by this Court in W.P.(C) No.41114 of 2021. 2. Considering the grounds taken, the I.A. is allowed. 3. The order dated 29[th] March, 2022 shall now read as under: “Notice under Section 148 of the Income Tax Act, 1961 has been issued after obtaining necessary satisfaction of the Joint CIT, whereas the officer authorized to record necessary satisfaction had to be the Chief Commissioner of Income Tax/CIT. In view of the decision of this Court in M/s. Ambika Page 1 of 2 // 2 // Iron and Steel Pvt. Ltd. v. Principal Commissioner of Income Tax (W.P.(C) No.20919 of 2021 & batch), the impugned notices and all other consequential proceedings are hereby quashed. 4. The I.A. is disposed of in the above terms. (Dr. S. Muralidhar) Chief Justice (R.K. Pattanaik) Judge KC Bisoi

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