In Mr. S. Ray, Advocate v. Opp. Parties, the High Court (2022) 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.
Order No.
01.
IN THE HIGH COURT OF ORISSA AT CUTTACK
W.P.(C) No.9266 of 2022
Anil Kumar Agarwal
Petitioner
….
Mr. S. Ray, Advocate
-versus-
Opp. Parties
Income Tax Officer, New Delhi and another
….
CORAM:
THE CHIEF JUSTICE
JUSTICE R.K. PATTANAIK
ORDER
18.04.2022
1.On the short ground that the impugned notice dated 31[st]March, 2021 under Section 148 of the Income Tax Act, 1961 has been issued after obtaining to the satisfaction of the Joint CIT, Range-1 and not the CIT. The impugned notice is hereby quashed. Consequently, the order of assessment and all consequential orders are hereby quashed.
2. The writ petition is disposed of in the above terms.
(Dr. S. Muralidhar)
Chief Justice
(R.K. Pattanaik)
Judge
KC Bisoi
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