Mr. R.p. Kar, Advocate v. Income Tax Officer, Ward-1 And Another
High Court
16 Mar 2022 In favour of: Assessee
Forum / Bench
High Court · cisnc
Parties
Mr. R.p. Kar, Advocate v. Income Tax Officer, Ward-1 And Another
Date of order
16 Mar 2022
Assessment year(s)
2013-14
Outcome
Allowed
The order — as passed by the High Court
Case summary
In Mr. R.p. Kar, Advocate v. Income Tax Officer, Ward-1 And Another, the High Court (2022) allowed the appeal. The decision went in favour of the assessee.
Decision: The writ petition is accordingly allowed but with no orders as to costs.
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.6493 of 2022
S.S.Brahma Educational Trust
….
Petitioner
Mr. R.P. Kar, Advocate
-versus-
Income Tax Officer, Ward-1 and another
….Opposite Parties
Mr. R.S. Chimanka, Sr. Standing Counsel along with Mr.A.Kedia, Jr.Standing Counsel for IT Department.
CORAM:
THE CHIEF JUSTICE
JUSTICE R.K. PATTANAIK
ORDER
Order No.
16.03.2022
02.
1. In the present case, the challenge is to a 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. In similar circumstances by 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 batch and order dated 8[th] September, 2021 in W.P.(C) No.26533 of 2021 (Biswajit Karmakar v. The Principal Chief Commissioner of Income Tax, Bhubaneswar), this Court has quashed identical notices.
2. In such view of the matter, the impugned notice and all consequential steps taken consequent thereto stand quashed. consequential steps taken consequent thereto stand quashed.
Page 1 of 2
3. The writ petition is accordingly allowed but with no orders as to costs.
4. An urgent certified copy be issued as per Rules.
(Dr. S. Muralidhar)
Chief Justice
Kabita/Tudu
( R.K.Pattanaik ) Judge
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