In Order28.03.2022 v. Principal Commissioner Of Income Tax And Others, the High Court (2022) decided the matter.
Decision: The writ petition is accordingly disposed of.
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.7670 of 2022
BBC Developers Private Ltd.
Petitioners
Mr. J. Pattanaik, Advocate
-versus- …. Opposite Parties
The Principal Chief Commissioner of Income Tax, Bhubaneswar and others
Mr. R.S. Chimanka, Sr.Standing Counsel
CORAM:
THE CHIEF JUSTICE
JUSTICE R.K.PATTANAIK
ORDER28.03.2022
1. The impugned notice under Section 148 of the Income Tax Act, 1961 having being issued with the sanction of the Joint CIT and not the CIT, it is quashed in view of the decision dated 24[th] January, 2022 of this Court in W.P.(C) No.20919 of 2021 and batch of writ petitions (M/s. Ambika Iron and Steel Pvt. Ltd and others v. Principal Commissioner of Income Tax and others)
2. The writ petition is accordingly disposed of.
(Dr. S. Muralidhar)
Chief Justice
(R.K. Pattanaik)
Judge
This page reproduces a public-domain court order (Section 52(1)(q)(iv), Copyright Act 1957). Explanations are EaseValue's original analysis. Always read the original order.
Disclaimer: General information only — not legal, tax or professional advice, and no advocate/CA–client relationship is created. AI-generated summaries may contain errors and must be verified against the original court order. EaseValue accepts no liability for reliance on this content. Not a solicitation.
Full disclaimer & Terms.
EaseValue