Wp(C)/5360/2022 Of Bhavani Engineering v. Income Tax Officer, Ward-1, Balasore
High Court
14 Mar 2022 In favour of: Unclear
Forum / Bench
High Court · cisnc
Parties
Wp(C)/5360/2022 Of Bhavani Engineering v. Income Tax Officer, Ward-1, Balasore
Date of order
14 Mar 2022
Assessment year(s)
2013-14
Outcome
Other
The order — as passed by the High Court
Case summary
In Wp(C)/5360/2022 Of Bhavani Engineering v. Income Tax Officer, Ward-1, Balasore, the High Court (2022) decided the matter.
Decision: The writ petition is accordingly allowed but no cost.
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.5360 of 2022
Bhavani Engineering
….
Petitioner
Mr. R.P. Kar, Advocate -versus-
Income Tax Officer, Ward-I, Balasore and another
….Opposite Parties
Mr. T.K. Satapathy, Sr. Standing Counsel Income Tax CORAM: THE CHIEF JUSTICE JUSTICE A.K. MOHAPATRA ORDER14.03.2022
Order No.
03.
1. In the present case, 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, has been challenged. In similar circumstances vide order dated 24[th]January, 2022 in W.P.(C) No.20919 of 2021(M/s. Ambika Iron and Steel Pvt. Ltd. Vrs. Principal Commissioner of Income Tax and othersand other batch of similar cases) and order dated 8[th]September, 2021 in W.P.(C) No.26533 of 2021 (Biswajit Karmakar vrs. The Principal Chief Commissioner of Income Tax, Bhubaneswar and others), this Court has quashed identical notices.
Page 1 of 2
2. In such view of the matter, the impugned notice and all consequential steps taken thereunder stands quashed.
3. The writ petition is accordingly allowed but no cost.
4. Issue urgent certified copy as per Rules.
(Dr. S. Muralidhar)
Chief Justice
( A.K. Mohapatra ) Judge
R.K. Singh/Jagabandhu
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