Wp(C)/8054/2022 Of Anil Choudhary v. Principal Commissioner Of Income Tax,Sambalpur
High Court
30 Mar 2022 In favour of: Assessee
Forum / Bench
High Court · cisnc
Parties
Wp(C)/8054/2022 Of Anil Choudhary v. Principal Commissioner Of Income Tax,Sambalpur
Date of order
30 Mar 2022
Assessment year(s)
2013-14
Outcome
Allowed
Case summary
In Wp(C)/8054/2022 Of Anil Choudhary v. Principal Commissioner Of Income Tax,Sambalpur, the High Court (2022) allowed the appeal. The decision went in favour of the assessee.
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
The order — as passed by the High Court
IN THE HIGH COURT OF ORISSA AT CUTTACK W.P.(C) No.8054 of 2022
….
Petitioner
Anil Choudhary
Mr. Saswat Kumar Acharya, Advocate -versus- …. Principal Commissioner of Income Opposite Parties Tax, Sambalpur and others
Mr. Sidharth Sankar Mohapatra Senior Standing Counsel (IT)
Order No.
01.
CORAM:
THE CHIEF JUSTICE JUSTICE R.K. PATTANAIK
ORDER
30.03.2022
1. This matter is taken up by a separate notice.
2. Mr. Sidharth Sankar Mohapatra, learned Senior Standing Counsel for the Income Tax Department, enters appearance for Opposite Parties.
3. 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.
4. 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 others and 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.
S.Behera
5. In such view of the matter, the impugned notice and all consequential steps taken thereunder stands quashed.
6. The writ petition is accordingly allowed but no cost.
7. An urgent certified copy of this order be issued as per rules.
(Dr. S. Muralidhar)
Chief Justice
(R.K. Pattanaik)
Judge
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