Case Law › High Court › Wp(C)/5818/2022 Of Om Prakash Poddar(Huf...

Wp(C)/5818/2022 Of Om Prakash Poddar(Huf) v. Principal Commnr. Of Income Tax,Sambalpur

High Court 14 Mar 2022 In favour of: Unclear

Forum / Bench

High Court · cisnc

Parties

Date of order

14 Mar 2022

Assessment year(s)

2015-16

Outcome

Other

Case summary

In Wp(C)/5818/2022 Of Om Prakash Poddar(Huf) v. Principal Commnr. Of Income Tax,Sambalpur, 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

Section 148 case law →

The order — as passed by the High Court

IN THE HIGH COURT OF ORISSA AT CUTTACK W.P.(C) No.5818 of 2022 Om Prakash Poddar (HUF) …. PetitionerMr. S.K. Acharya, Advocate -versus- ….Opposite Parties Principal Commissioner Income Tax, Sambalpur and others Mr. S. S. Mohapatra, 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 25[th] March, 2021 for the assessment year 2015-16, 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

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