Wp(C)/1982/2022 Of Sri Gaurav Jain v. The Dy. Commissioner Of Income Tax, Circle 1 (1), Cuttack
High Court
23 Feb 2022 In favour of: Assessee
Forum / Bench
High Court · cisnc
Parties
Wp(C)/1982/2022 Of Sri Gaurav Jain v. The Dy. Commissioner Of Income Tax, Circle 1 (1), Cuttack
Date of order
23 Feb 2022
Assessment year(s)
—
Outcome
Allowed
Case summary
In Wp(C)/1982/2022 Of Sri Gaurav Jain v. The Dy. Commissioner Of Income Tax, Circle 1 (1), Cuttack, the High Court (2022) allowed the appeal. The decision went in favour of the assessee.
Decision: The writ petition is allowed in the above terms.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
Sections referenced in this judgment
The order — as passed by the High Court
IN THE HIGH COURT OF ORISSA AT CUTTACK W.P.(C) No.1982 of 2022
….PetitionerMr. B. Panda, Advocate
Gourav Jain
-versus- ….The Deputy Commissioner of Income Opposite PartiesTax Circle-1(1), Cuttack and another
Mr. R.S. Chimanka, Sr. Standing Counsel
CORAM: THE CHIEF JUSTICE
JUSTICE R. K. PATTANAIK
ORDER
23.02.2022
Order No.1. Inasmuch as, the impugned noticed dated 31[st] March, 2021 under Section 148 of the Income Tax Act, 1961 has been issued, only under the authorization the Joint Commissioner, CIT Range-1 and not the Commissioner of Income Tax, the impugned notice is hereby quashed and all consequences orders are also hereby quashed. This order is consistent with the order dated 24[th] January, 2022 passed by this Court in WP(C) No.20919 of 2021.
01.
2. The writ petition is allowed in the above terms.
(Dr. S. Muralidhar)
Chief Justice
(R. K. Pattanaik)
Judge
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